id	sid	tid	token	lemma	pos
ajfti-5653	1	1	pa	pa	PROPN
ajfti-5653	1	2	ge	ge	PROPN
ajfti-5653	1	3	1	1	NUM
ajfti-5653	1	4	pa	pa	PROPN
ajfti-5653	1	5	ge	ge	PROPN
ajfti-5653	1	6	14	14	NUM
ajfti-5653	1	7	3	3	NUM
ajfti-5653	1	8	american	american	PROPN
ajfti-5653	1	9	journal	journal	PROPN
ajfti-5653	1	10	of	of	ADP
ajfti-5653	1	11	financial	financial	ADJ
ajfti-5653	1	12	technology	technology	NOUN
ajfti-5653	1	13	and	and	CCONJ
ajfti-5653	1	14	innovation	innovation	NOUN
ajfti-5653	1	15	(	(	PUNCT
ajfti-5653	1	16	ajfti	ajfti	NOUN
ajfti-5653	1	17	)	)	PUNCT
ajfti-5653	1	18	cloud	cloud	NOUN
ajfti-5653	1	19	-	-	PUNCT
ajfti-5653	1	20	based	base	VERB
ajfti-5653	1	21	accounting	accounting	NOUN
ajfti-5653	1	22	and	and	CCONJ
ajfti-5653	1	23	financial	financial	ADJ
ajfti-5653	1	24	performance	performance	NOUN
ajfti-5653	1	25	of	of	ADP
ajfti-5653	1	26	listed	list	VERB
ajfti-5653	1	27	deposit	deposit	NOUN
ajfti-5653	1	28	money	money	NOUN
ajfti-5653	1	29	banks	bank	NOUN
ajfti-5653	1	30	in	in	ADP
ajfti-5653	1	31	nigeria	nigeria	PROPN
ajfti-5653	1	32	ajibola	ajibola	PROPN
ajfti-5653	1	33	,	,	PUNCT
ajfti-5653	1	34	hussein	hussein	PROPN
ajfti-5653	1	35	olamilekan1	olamilekan1	PROPN
ajfti-5653	1	36	*	*	PROPN
ajfti-5653	1	37	,	,	PUNCT
ajfti-5653	1	38	fasina	fasina	NOUN
ajfti-5653	1	39	,	,	PUNCT
ajfti-5653	1	40	oludare	oludare	NOUN
ajfti-5653	1	41	olakunle1	olakunle1	PROPN
ajfti-5653	1	42	,	,	PUNCT
ajfti-5653	1	43	akinbode	akinbode	NOUN
ajfti-5653	1	44	,	,	PUNCT
ajfti-5653	1	45	peter	peter	PROPN
ajfti-5653	1	46	sunday2	sunday2	PROPN
ajfti-5653	1	47	volume	volume	NOUN
ajfti-5653	1	48	3	3	NUM
ajfti-5653	1	49	issue	issue	NOUN
ajfti-5653	1	50	1	1	NUM
ajfti-5653	1	51	,	,	PUNCT
ajfti-5653	1	52	year	year	NOUN
ajfti-5653	1	53	2025	2025	NUM
ajfti-5653	1	54	issn	issn	PROPN
ajfti-5653	1	55	:	:	PUNCT
ajfti-5653	1	56	2996	2996	NUM
ajfti-5653	1	57	-	-	SYM
ajfti-5653	1	58	0975	0975	NUM
ajfti-5653	1	59	(	(	PUNCT
ajfti-5653	1	60	online	online	ADJ
ajfti-5653	1	61	)	)	PUNCT
ajfti-5653	1	62	doi	doi	NOUN
ajfti-5653	1	63	:	:	PUNCT
ajfti-5653	1	64	https://doi.org/10.54536/ajfti.v3i1.5653	https://doi.org/10.54536/ajfti.v3i1.5653	PROPN
ajfti-5653	1	65	https://journals.e-palli.com/home/index.php/ajfti	https://journals.e-palli.com/home/index.php/ajfti	PROPN
ajfti-5653	1	66	article	article	NOUN
ajfti-5653	1	67	information	information	NOUN
ajfti-5653	1	68	abstract	abstract	ADV
ajfti-5653	1	69	received	receive	VERB
ajfti-5653	1	70	:	:	PUNCT
ajfti-5653	1	71	july	july	PROPN
ajfti-5653	1	72	05	05	NUM
ajfti-5653	1	73	,	,	PUNCT
ajfti-5653	1	74	2025	2025	NUM
ajfti-5653	1	75	accepted	accept	VERB
ajfti-5653	1	76	:	:	PUNCT
ajfti-5653	1	77	august	august	PROPN
ajfti-5653	1	78	08	08	NUM
ajfti-5653	1	79	,	,	PUNCT
ajfti-5653	1	80	2025	2025	NUM
ajfti-5653	1	81	published	publish	VERB
ajfti-5653	1	82	:	:	PUNCT
ajfti-5653	1	83	september	september	PROPN
ajfti-5653	1	84	10	10	NUM
ajfti-5653	1	85	,	,	PUNCT
ajfti-5653	1	86	2025	2025	NUM
ajfti-5653	1	87	with	with	ADP
ajfti-5653	1	88	the	the	DET
ajfti-5653	1	89	financial	financial	ADJ
ajfti-5653	1	90	environment	environment	NOUN
ajfti-5653	1	91	changing	change	VERB
ajfti-5653	1	92	so	so	ADV
ajfti-5653	1	93	quickly	quickly	ADV
ajfti-5653	1	94	these	these	DET
ajfti-5653	1	95	days	day	NOUN
ajfti-5653	1	96	,	,	PUNCT
ajfti-5653	1	97	the	the	DET
ajfti-5653	1	98	nigerian	nigerian	ADJ
ajfti-5653	1	99	banking	banking	NOUN
ajfti-5653	1	100	industry	industry	NOUN
ajfti-5653	1	101	is	be	AUX
ajfti-5653	1	102	under	under	ADP
ajfti-5653	1	103	increasing	increase	VERB
ajfti-5653	1	104	pressure	pressure	NOUN
ajfti-5653	1	105	to	to	PART
ajfti-5653	1	106	modernize	modernize	VERB
ajfti-5653	1	107	its	its	PRON
ajfti-5653	1	108	operations	operation	NOUN
ajfti-5653	1	109	,	,	PUNCT
ajfti-5653	1	110	improve	improve	VERB
ajfti-5653	1	111	service	service	NOUN
ajfti-5653	1	112	quality	quality	NOUN
ajfti-5653	1	113	,	,	PUNCT
ajfti-5653	1	114	and	and	CCONJ
ajfti-5653	1	115	maximize	maximize	VERB
ajfti-5653	1	116	financial	financial	ADJ
ajfti-5653	1	117	performance	performance	NOUN
ajfti-5653	1	118	.	.	PUNCT
ajfti-5653	2	1	one	one	NUM
ajfti-5653	2	2	innovation	innovation	NOUN
ajfti-5653	2	3	that	that	PRON
ajfti-5653	2	4	is	be	AUX
ajfti-5653	2	5	becoming	become	VERB
ajfti-5653	2	6	more	more	ADV
ajfti-5653	2	7	popular	popular	ADJ
ajfti-5653	2	8	is	be	AUX
ajfti-5653	2	9	cloud	cloud	ADJ
ajfti-5653	2	10	accounting	accounting	NOUN
ajfti-5653	2	11	,	,	PUNCT
ajfti-5653	2	12	which	which	PRON
ajfti-5653	2	13	is	be	AUX
ajfti-5653	2	14	a	a	DET
ajfti-5653	2	15	digital	digital	ADJ
ajfti-5653	2	16	accounting	accounting	NOUN
ajfti-5653	2	17	paradigm	paradigm	NOUN
ajfti-5653	2	18	that	that	PRON
ajfti-5653	2	19	provides	provide	VERB
ajfti-5653	2	20	cost	cost	NOUN
ajfti-5653	2	21	-	-	PUNCT
ajfti-5653	2	22	effectiveness	effectiveness	NOUN
ajfti-5653	2	23	,	,	PUNCT
ajfti-5653	2	24	scalability	scalability	NOUN
ajfti-5653	2	25	,	,	PUNCT
ajfti-5653	2	26	and	and	CCONJ
ajfti-5653	2	27	real	real	ADJ
ajfti-5653	2	28	-	-	PUNCT
ajfti-5653	2	29	time	time	NOUN
ajfti-5653	2	30	data	datum	NOUN
ajfti-5653	2	31	access	access	NOUN
ajfti-5653	2	32	.	.	PUNCT
ajfti-5653	3	1	this	this	DET
ajfti-5653	3	2	study	study	NOUN
ajfti-5653	3	3	,	,	PUNCT
ajfti-5653	3	4	therefore	therefore	ADV
ajfti-5653	3	5	,	,	PUNCT
ajfti-5653	3	6	examined	examine	VERB
ajfti-5653	3	7	cloud	cloud	NOUN
ajfti-5653	3	8	-	-	PUNCT
ajfti-5653	3	9	based	base	VERB
ajfti-5653	3	10	accounting	accounting	NOUN
ajfti-5653	3	11	and	and	CCONJ
ajfti-5653	3	12	the	the	DET
ajfti-5653	3	13	financial	financial	ADJ
ajfti-5653	3	14	performance	performance	NOUN
ajfti-5653	3	15	of	of	ADP
ajfti-5653	3	16	listed	list	VERB
ajfti-5653	3	17	deposit	deposit	NOUN
ajfti-5653	3	18	money	money	NOUN
ajfti-5653	3	19	banks	bank	NOUN
ajfti-5653	3	20	in	in	ADP
ajfti-5653	3	21	nigeria	nigeria	PROPN
ajfti-5653	3	22	.	.	PUNCT
ajfti-5653	4	1	the	the	DET
ajfti-5653	4	2	study	study	NOUN
ajfti-5653	4	3	employed	employ	VERB
ajfti-5653	4	4	ex	ex	NOUN
ajfti-5653	4	5	-	-	ADJ
ajfti-5653	4	6	post	post	ADJ
ajfti-5653	4	7	facto	facto	X
ajfti-5653	4	8	research	research	NOUN
ajfti-5653	4	9	design	design	NOUN
ajfti-5653	4	10	.	.	PUNCT
ajfti-5653	5	1	ten	ten	NUM
ajfti-5653	5	2	of	of	ADP
ajfti-5653	5	3	the	the	DET
ajfti-5653	5	4	14	14	NUM
ajfti-5653	5	5	deposit	deposit	NOUN
ajfti-5653	5	6	money	money	NOUN
ajfti-5653	5	7	banks	bank	NOUN
ajfti-5653	5	8	that	that	PRON
ajfti-5653	5	9	were	be	AUX
ajfti-5653	5	10	listed	list	VERB
ajfti-5653	5	11	in	in	ADP
ajfti-5653	5	12	nigeria	nigeria	PROPN
ajfti-5653	5	13	as	as	ADP
ajfti-5653	5	14	of	of	ADP
ajfti-5653	5	15	the	the	DET
ajfti-5653	5	16	end	end	NOUN
ajfti-5653	5	17	of	of	ADP
ajfti-5653	5	18	2024	2024	NUM
ajfti-5653	5	19	were	be	AUX
ajfti-5653	5	20	used	use	VERB
ajfti-5653	5	21	as	as	ADP
ajfti-5653	5	22	the	the	DET
ajfti-5653	5	23	sample	sample	NOUN
ajfti-5653	5	24	size	size	NOUN
ajfti-5653	5	25	in	in	ADP
ajfti-5653	5	26	this	this	DET
ajfti-5653	5	27	study	study	NOUN
ajfti-5653	5	28	.	.	PUNCT
ajfti-5653	6	1	during	during	ADP
ajfti-5653	6	2	the	the	DET
ajfti-5653	6	3	data	data	NOUN
ajfti-5653	6	4	extraction	extraction	NOUN
ajfti-5653	6	5	process	process	NOUN
ajfti-5653	6	6	,	,	PUNCT
ajfti-5653	6	7	the	the	DET
ajfti-5653	6	8	study	study	NOUN
ajfti-5653	6	9	used	use	VERB
ajfti-5653	6	10	secondary	secondary	ADJ
ajfti-5653	6	11	sources	source	NOUN
ajfti-5653	6	12	,	,	PUNCT
ajfti-5653	6	13	specifically	specifically	ADV
ajfti-5653	6	14	from	from	ADP
ajfti-5653	6	15	the	the	DET
ajfti-5653	6	16	annual	annual	ADJ
ajfti-5653	6	17	reports	report	NOUN
ajfti-5653	6	18	and	and	CCONJ
ajfti-5653	6	19	accounts	account	NOUN
ajfti-5653	6	20	of	of	ADP
ajfti-5653	6	21	the	the	DET
ajfti-5653	6	22	selected	select	VERB
ajfti-5653	6	23	banks	bank	NOUN
ajfti-5653	6	24	from	from	ADP
ajfti-5653	6	25	2015–2024	2015–2024	NUM
ajfti-5653	6	26	.	.	PUNCT
ajfti-5653	7	1	the	the	DET
ajfti-5653	7	2	data	datum	NOUN
ajfti-5653	7	3	gathered	gather	VERB
ajfti-5653	7	4	was	be	AUX
ajfti-5653	7	5	analyzed	analyze	VERB
ajfti-5653	7	6	with	with	ADP
ajfti-5653	7	7	the	the	DET
ajfti-5653	7	8	use	use	NOUN
ajfti-5653	7	9	of	of	ADP
ajfti-5653	7	10	descriptive	descriptive	ADJ
ajfti-5653	7	11	statistics	statistic	NOUN
ajfti-5653	7	12	,	,	PUNCT
ajfti-5653	7	13	correlation	correlation	NOUN
ajfti-5653	7	14	and	and	CCONJ
ajfti-5653	7	15	regression	regression	NOUN
ajfti-5653	7	16	analysis	analysis	NOUN
ajfti-5653	7	17	.	.	PUNCT
ajfti-5653	8	1	software	software	NOUN
ajfti-5653	8	2	cost	cost	NOUN
ajfti-5653	8	3	(	(	PUNCT
ajfti-5653	8	4	β=7.966379	β=7.966379	PROPN
ajfti-5653	8	5	,	,	PUNCT
ajfti-5653	8	6	p	p	NOUN
ajfti-5653	8	7	-	-	PUNCT
ajfti-5653	8	8	value	value	NOUN
ajfti-5653	8	9	=	=	NOUN
ajfti-5653	8	10	0.0002	0.0002	NUM
ajfti-5653	8	11	)	)	PUNCT
ajfti-5653	8	12	and	and	CCONJ
ajfti-5653	8	13	training	training	NOUN
ajfti-5653	8	14	cost	cost	NOUN
ajfti-5653	8	15	(	(	PUNCT
ajfti-5653	8	16	β=12.50473	β=12.50473	NOUN
ajfti-5653	8	17	,	,	PUNCT
ajfti-5653	8	18	p	p	NOUN
ajfti-5653	8	19	-	-	PUNCT
ajfti-5653	8	20	value	value	NOUN
ajfti-5653	8	21	=	=	SYM
ajfti-5653	8	22	0.0000	0.0000	NUM
ajfti-5653	8	23	)	)	PUNCT
ajfti-5653	8	24	appeared	appear	VERB
ajfti-5653	8	25	to	to	PART
ajfti-5653	8	26	have	have	VERB
ajfti-5653	8	27	a	a	DET
ajfti-5653	8	28	positive	positive	ADJ
ajfti-5653	8	29	and	and	CCONJ
ajfti-5653	8	30	significant	significant	ADJ
ajfti-5653	8	31	impact	impact	NOUN
ajfti-5653	8	32	on	on	ADP
ajfti-5653	8	33	the	the	DET
ajfti-5653	8	34	return	return	NOUN
ajfti-5653	8	35	on	on	ADP
ajfti-5653	8	36	assets	asset	NOUN
ajfti-5653	8	37	of	of	ADP
ajfti-5653	8	38	nigerian	nigerian	ADJ
ajfti-5653	8	39	listed	list	VERB
ajfti-5653	8	40	deposit	deposit	NOUN
ajfti-5653	8	41	money	money	NOUN
ajfti-5653	8	42	banks	bank	NOUN
ajfti-5653	8	43	,	,	PUNCT
ajfti-5653	8	44	according	accord	VERB
ajfti-5653	8	45	to	to	ADP
ajfti-5653	8	46	the	the	DET
ajfti-5653	8	47	regression	regression	NOUN
ajfti-5653	8	48	results	result	NOUN
ajfti-5653	8	49	.	.	PUNCT
ajfti-5653	9	1	as	as	ADP
ajfti-5653	9	2	a	a	DET
ajfti-5653	9	3	result	result	NOUN
ajfti-5653	9	4	,	,	PUNCT
ajfti-5653	9	5	the	the	DET
ajfti-5653	9	6	study	study	NOUN
ajfti-5653	9	7	came	come	VERB
ajfti-5653	9	8	to	to	ADP
ajfti-5653	9	9	the	the	DET
ajfti-5653	9	10	conclusion	conclusion	NOUN
ajfti-5653	9	11	that	that	SCONJ
ajfti-5653	9	12	software	software	NOUN
ajfti-5653	9	13	and	and	CCONJ
ajfti-5653	9	14	training	training	NOUN
ajfti-5653	9	15	expenses	expense	NOUN
ajfti-5653	9	16	may	may	AUX
ajfti-5653	9	17	be	be	AUX
ajfti-5653	9	18	used	use	VERB
ajfti-5653	9	19	by	by	ADP
ajfti-5653	9	20	current	current	ADJ
ajfti-5653	9	21	and	and	CCONJ
ajfti-5653	9	22	prospective	prospective	ADJ
ajfti-5653	9	23	investors	investor	NOUN
ajfti-5653	9	24	to	to	PART
ajfti-5653	9	25	predict	predict	VERB
ajfti-5653	9	26	the	the	DET
ajfti-5653	9	27	return	return	NOUN
ajfti-5653	9	28	on	on	ADP
ajfti-5653	9	29	assets	asset	NOUN
ajfti-5653	9	30	of	of	ADP
ajfti-5653	9	31	the	the	DET
ajfti-5653	9	32	chosen	choose	VERB
ajfti-5653	9	33	deposit	deposit	NOUN
ajfti-5653	9	34	money	money	NOUN
ajfti-5653	9	35	banks	bank	NOUN
ajfti-5653	9	36	in	in	ADP
ajfti-5653	9	37	nigeria	nigeria	PROPN
ajfti-5653	9	38	.	.	PUNCT
ajfti-5653	10	1	to	to	PART
ajfti-5653	10	2	facilitate	facilitate	VERB
ajfti-5653	10	3	the	the	DET
ajfti-5653	10	4	broad	broad	ADJ
ajfti-5653	10	5	use	use	NOUN
ajfti-5653	10	6	of	of	ADP
ajfti-5653	10	7	cloud	cloud	NOUN
ajfti-5653	10	8	-	-	PUNCT
ajfti-5653	10	9	based	base	VERB
ajfti-5653	10	10	accounting	accounting	NOUN
ajfti-5653	10	11	in	in	ADP
ajfti-5653	10	12	nigerian	nigerian	ADJ
ajfti-5653	10	13	deposit	deposit	NOUN
ajfti-5653	10	14	money	money	NOUN
ajfti-5653	10	15	banks	bank	NOUN
ajfti-5653	10	16	,	,	PUNCT
ajfti-5653	10	17	the	the	DET
ajfti-5653	10	18	research	research	NOUN
ajfti-5653	10	19	suggested	suggest	VERB
ajfti-5653	10	20	that	that	SCONJ
ajfti-5653	10	21	the	the	DET
ajfti-5653	10	22	government	government	NOUN
ajfti-5653	10	23	,	,	PUNCT
ajfti-5653	10	24	trade	trade	NOUN
ajfti-5653	10	25	groups	group	NOUN
ajfti-5653	10	26	,	,	PUNCT
ajfti-5653	10	27	and	and	CCONJ
ajfti-5653	10	28	financial	financial	ADJ
ajfti-5653	10	29	institutions	institution	NOUN
ajfti-5653	10	30	emphasize	emphasize	VERB
ajfti-5653	10	31	training	training	NOUN
ajfti-5653	10	32	and	and	CCONJ
ajfti-5653	10	33	skill	skill	NOUN
ajfti-5653	10	34	development	development	NOUN
ajfti-5653	10	35	in	in	ADP
ajfti-5653	10	36	technology	technology	NOUN
ajfti-5653	10	37	infrastructure	infrastructure	NOUN
ajfti-5653	10	38	.	.	PUNCT
ajfti-5653	11	1	keywords	keyword	VERB
ajfti-5653	11	2	cloud	cloud	NOUN
ajfti-5653	11	3	-	-	PUNCT
ajfti-5653	11	4	based	base	VERB
ajfti-5653	11	5	accounting	accounting	NOUN
ajfti-5653	11	6	,	,	PUNCT
ajfti-5653	11	7	financial	financial	ADJ
ajfti-5653	11	8	performance	performance	NOUN
ajfti-5653	11	9	,	,	PUNCT
ajfti-5653	11	10	return	return	VERB
ajfti-5653	11	11	on	on	ADP
ajfti-5653	11	12	assets	asset	NOUN
ajfti-5653	11	13	,	,	PUNCT
ajfti-5653	11	14	software	software	NOUN
ajfti-5653	11	15	cost	cost	NOUN
ajfti-5653	11	16	and	and	CCONJ
ajfti-5653	11	17	training	training	NOUN
ajfti-5653	11	18	cost	cost	NOUN
ajfti-5653	11	19	introduction	introduction	NOUN
ajfti-5653	11	20	the	the	DET
ajfti-5653	11	21	performance	performance	NOUN
ajfti-5653	11	22	of	of	ADP
ajfti-5653	11	23	the	the	DET
ajfti-5653	11	24	financial	financial	ADJ
ajfti-5653	11	25	services	service	NOUN
ajfti-5653	11	26	sector	sector	NOUN
ajfti-5653	11	27	has	have	VERB
ajfti-5653	11	28	a	a	DET
ajfti-5653	11	29	major	major	ADJ
ajfti-5653	11	30	influence	influence	NOUN
ajfti-5653	11	31	on	on	ADP
ajfti-5653	11	32	the	the	DET
ajfti-5653	11	33	whole	whole	ADJ
ajfti-5653	11	34	economy	economy	NOUN
ajfti-5653	11	35	,	,	PUNCT
ajfti-5653	11	36	making	make	VERB
ajfti-5653	11	37	it	it	PRON
ajfti-5653	11	38	a	a	DET
ajfti-5653	11	39	pillar	pillar	NOUN
ajfti-5653	11	40	of	of	ADP
ajfti-5653	11	41	economic	economic	ADJ
ajfti-5653	11	42	growth	growth	NOUN
ajfti-5653	11	43	.	.	PUNCT
ajfti-5653	12	1	deposit	deposit	NOUN
ajfti-5653	12	2	money	money	NOUN
ajfti-5653	12	3	banks	bank	NOUN
ajfti-5653	12	4	are	be	AUX
ajfti-5653	12	5	essential	essential	ADJ
ajfti-5653	12	6	to	to	ADP
ajfti-5653	12	7	the	the	DET
ajfti-5653	12	8	mobilization	mobilization	NOUN
ajfti-5653	12	9	of	of	ADP
ajfti-5653	12	10	savings	saving	NOUN
ajfti-5653	12	11	,	,	PUNCT
ajfti-5653	12	12	the	the	DET
ajfti-5653	12	13	granting	granting	NOUN
ajfti-5653	12	14	of	of	ADP
ajfti-5653	12	15	credit	credit	NOUN
ajfti-5653	12	16	,	,	PUNCT
ajfti-5653	12	17	and	and	CCONJ
ajfti-5653	12	18	the	the	DET
ajfti-5653	12	19	facilitation	facilitation	NOUN
ajfti-5653	12	20	of	of	ADP
ajfti-5653	12	21	investment	investment	NOUN
ajfti-5653	12	22	and	and	CCONJ
ajfti-5653	12	23	commerce	commerce	NOUN
ajfti-5653	12	24	in	in	ADP
ajfti-5653	12	25	nigeria	nigeria	PROPN
ajfti-5653	12	26	.	.	PUNCT
ajfti-5653	13	1	however	however	ADV
ajfti-5653	13	2	,	,	PUNCT
ajfti-5653	13	3	because	because	SCONJ
ajfti-5653	13	4	of	of	ADP
ajfti-5653	13	5	rising	rise	VERB
ajfti-5653	13	6	competition	competition	NOUN
ajfti-5653	13	7	,	,	PUNCT
ajfti-5653	13	8	inefficiencies	inefficiency	NOUN
ajfti-5653	13	9	in	in	ADP
ajfti-5653	13	10	conventional	conventional	ADJ
ajfti-5653	13	11	systems	system	NOUN
ajfti-5653	13	12	,	,	PUNCT
ajfti-5653	13	13	and	and	CCONJ
ajfti-5653	13	14	high	high	ADJ
ajfti-5653	13	15	operating	operating	NOUN
ajfti-5653	13	16	expenses	expense	NOUN
ajfti-5653	13	17	,	,	PUNCT
ajfti-5653	13	18	these	these	DET
ajfti-5653	13	19	banks	bank	NOUN
ajfti-5653	13	20	’	’	PART
ajfti-5653	13	21	financial	financial	ADJ
ajfti-5653	13	22	performance	performance	NOUN
ajfti-5653	13	23	has	have	AUX
ajfti-5653	13	24	been	be	AUX
ajfti-5653	13	25	a	a	DET
ajfti-5653	13	26	recurring	recur	VERB
ajfti-5653	13	27	worry	worry	NOUN
ajfti-5653	13	28	.	.	PUNCT
ajfti-5653	14	1	a	a	DET
ajfti-5653	14	2	bank	bank	NOUN
ajfti-5653	14	3	’s	’s	PART
ajfti-5653	14	4	capacity	capacity	NOUN
ajfti-5653	14	5	to	to	PART
ajfti-5653	14	6	turn	turn	VERB
ajfti-5653	14	7	a	a	DET
ajfti-5653	14	8	profit	profit	NOUN
ajfti-5653	14	9	,	,	PUNCT
ajfti-5653	14	10	control	control	NOUN
ajfti-5653	14	11	expenses	expense	NOUN
ajfti-5653	14	12	,	,	PUNCT
ajfti-5653	14	13	and	and	CCONJ
ajfti-5653	14	14	maintain	maintain	VERB
ajfti-5653	14	15	its	its	PRON
ajfti-5653	14	16	competitiveness	competitiveness	NOUN
ajfti-5653	14	17	in	in	ADP
ajfti-5653	14	18	a	a	DET
ajfti-5653	14	19	changing	change	VERB
ajfti-5653	14	20	market	market	NOUN
ajfti-5653	14	21	is	be	AUX
ajfti-5653	14	22	largely	largely	ADV
ajfti-5653	14	23	reflected	reflect	VERB
ajfti-5653	14	24	in	in	ADP
ajfti-5653	14	25	its	its	PRON
ajfti-5653	14	26	financial	financial	ADJ
ajfti-5653	14	27	performance	performance	NOUN
ajfti-5653	14	28	(	(	PUNCT
ajfti-5653	14	29	olokoyo	olokoyo	NOUN
ajfti-5653	14	30	et	et	PROPN
ajfti-5653	14	31	al	al	PROPN
ajfti-5653	14	32	.	.	PROPN
ajfti-5653	14	33	,	,	PUNCT
ajfti-5653	14	34	2019	2019	NUM
ajfti-5653	14	35	)	)	PUNCT
ajfti-5653	14	36	.	.	PUNCT
ajfti-5653	15	1	due	due	ADP
ajfti-5653	15	2	to	to	ADP
ajfti-5653	15	3	the	the	DET
ajfti-5653	15	4	increasing	increase	VERB
ajfti-5653	15	5	need	need	NOUN
ajfti-5653	15	6	for	for	ADP
ajfti-5653	15	7	operational	operational	ADJ
ajfti-5653	15	8	efficiency	efficiency	NOUN
ajfti-5653	15	9	and	and	CCONJ
ajfti-5653	15	10	the	the	DET
ajfti-5653	15	11	quick	quick	ADJ
ajfti-5653	15	12	development	development	NOUN
ajfti-5653	15	13	of	of	ADP
ajfti-5653	15	14	technology	technology	NOUN
ajfti-5653	15	15	,	,	PUNCT
ajfti-5653	15	16	the	the	DET
ajfti-5653	15	17	global	global	ADJ
ajfti-5653	15	18	banking	banking	NOUN
ajfti-5653	15	19	industry	industry	NOUN
ajfti-5653	15	20	has	have	AUX
ajfti-5653	15	21	undergone	undergo	VERB
ajfti-5653	15	22	a	a	DET
ajfti-5653	15	23	substantial	substantial	ADJ
ajfti-5653	15	24	digital	digital	ADJ
ajfti-5653	15	25	transformation	transformation	NOUN
ajfti-5653	15	26	in	in	ADP
ajfti-5653	15	27	recent	recent	ADJ
ajfti-5653	15	28	years	year	NOUN
ajfti-5653	15	29	.	.	PUNCT
ajfti-5653	16	1	cloud	cloud	NOUN
ajfti-5653	16	2	-	-	PUNCT
ajfti-5653	16	3	based	base	VERB
ajfti-5653	16	4	accounting	accounting	NOUN
ajfti-5653	16	5	has	have	AUX
ajfti-5653	16	6	become	become	VERB
ajfti-5653	16	7	one	one	NUM
ajfti-5653	16	8	of	of	ADP
ajfti-5653	16	9	these	these	DET
ajfti-5653	16	10	advances	advance	NOUN
ajfti-5653	16	11	’	'	PUNCT
ajfti-5653	16	12	most	most	ADV
ajfti-5653	16	13	important	important	ADJ
ajfti-5653	16	14	tools	tool	NOUN
ajfti-5653	16	15	for	for	ADP
ajfti-5653	16	16	increasing	increase	VERB
ajfti-5653	16	17	data	datum	NOUN
ajfti-5653	16	18	accessibility	accessibility	NOUN
ajfti-5653	16	19	,	,	PUNCT
ajfti-5653	16	20	automating	automate	VERB
ajfti-5653	16	21	financial	financial	ADJ
ajfti-5653	16	22	procedures	procedure	NOUN
ajfti-5653	16	23	,	,	PUNCT
ajfti-5653	16	24	and	and	CCONJ
ajfti-5653	16	25	boosting	boost	VERB
ajfti-5653	16	26	decision	decision	NOUN
ajfti-5653	16	27	-	-	PUNCT
ajfti-5653	16	28	making	make	VERB
ajfti-5653	16	29	accuracy	accuracy	NOUN
ajfti-5653	16	30	(	(	PUNCT
ajfti-5653	16	31	adebayo	adebayo	PROPN
ajfti-5653	16	32	&	&	CCONJ
ajfti-5653	16	33	okonkwo	okonkwo	PROPN
ajfti-5653	16	34	,	,	PUNCT
ajfti-5653	16	35	2023	2023	NUM
ajfti-5653	16	36	)	)	PUNCT
ajfti-5653	16	37	.	.	PUNCT
ajfti-5653	17	1	using	use	VERB
ajfti-5653	17	2	web	web	NOUN
ajfti-5653	17	3	-	-	PUNCT
ajfti-5653	17	4	based	base	VERB
ajfti-5653	17	5	software	software	NOUN
ajfti-5653	17	6	that	that	PRON
ajfti-5653	17	7	is	be	AUX
ajfti-5653	17	8	housed	house	VERB
ajfti-5653	17	9	on	on	ADP
ajfti-5653	17	10	distant	distant	ADJ
ajfti-5653	17	11	servers	server	NOUN
ajfti-5653	17	12	to	to	PART
ajfti-5653	17	13	carry	carry	VERB
ajfti-5653	17	14	out	out	ADP
ajfti-5653	17	15	accounting	accounting	NOUN
ajfti-5653	17	16	tasks	task	NOUN
ajfti-5653	17	17	including	include	VERB
ajfti-5653	17	18	data	data	NOUN
ajfti-5653	17	19	entry	entry	NOUN
ajfti-5653	17	20	,	,	PUNCT
ajfti-5653	17	21	reporting	reporting	NOUN
ajfti-5653	17	22	,	,	PUNCT
ajfti-5653	17	23	and	and	CCONJ
ajfti-5653	17	24	analysis	analysis	NOUN
ajfti-5653	17	25	is	be	AUX
ajfti-5653	17	26	known	know	VERB
ajfti-5653	17	27	as	as	ADP
ajfti-5653	17	28	cloud	cloud	ADJ
ajfti-5653	17	29	accounting	accounting	NOUN
ajfti-5653	17	30	.	.	PUNCT
ajfti-5653	18	1	banks	bank	NOUN
ajfti-5653	18	2	and	and	CCONJ
ajfti-5653	18	3	other	other	ADJ
ajfti-5653	18	4	companies	company	NOUN
ajfti-5653	18	5	may	may	AUX
ajfti-5653	18	6	work	work	VERB
ajfti-5653	18	7	together	together	ADV
ajfti-5653	18	8	across	across	ADP
ajfti-5653	18	9	branches	branch	NOUN
ajfti-5653	18	10	or	or	CCONJ
ajfti-5653	18	11	departments	department	NOUN
ajfti-5653	18	12	and	and	CCONJ
ajfti-5653	18	13	access	access	NOUN
ajfti-5653	18	14	financial	financial	ADJ
ajfti-5653	18	15	data	datum	NOUN
ajfti-5653	18	16	in	in	ADP
ajfti-5653	18	17	real	real	ADJ
ajfti-5653	18	18	-	-	PUNCT
ajfti-5653	18	19	time	time	NOUN
ajfti-5653	18	20	with	with	ADP
ajfti-5653	18	21	this	this	DET
ajfti-5653	18	22	paradigm	paradigm	NOUN
ajfti-5653	18	23	(	(	PUNCT
ajfti-5653	18	24	ibrahim	ibrahim	PROPN
ajfti-5653	18	25	&	&	CCONJ
ajfti-5653	18	26	oladele	oladele	PROPN
ajfti-5653	18	27	,	,	PUNCT
ajfti-5653	18	28	2022	2022	NUM
ajfti-5653	18	29	)	)	PUNCT
ajfti-5653	18	30	.	.	PUNCT
ajfti-5653	19	1	adoption	adoption	NOUN
ajfti-5653	19	2	of	of	ADP
ajfti-5653	19	3	cloud	cloud	ADJ
ajfti-5653	19	4	accounting	accounting	NOUN
ajfti-5653	19	5	is	be	AUX
ajfti-5653	19	6	not	not	PART
ajfti-5653	19	7	free	free	ADJ
ajfti-5653	19	8	,	,	PUNCT
ajfti-5653	19	9	but	but	CCONJ
ajfti-5653	19	10	research	research	NOUN
ajfti-5653	19	11	shows	show	VERB
ajfti-5653	19	12	that	that	SCONJ
ajfti-5653	19	13	it	it	PRON
ajfti-5653	19	14	improves	improve	VERB
ajfti-5653	19	15	asset	asset	NOUN
ajfti-5653	19	16	usage	usage	NOUN
ajfti-5653	19	17	overall	overall	ADV
ajfti-5653	19	18	.	.	PUNCT
ajfti-5653	20	1	according	accord	VERB
ajfti-5653	20	2	to	to	ADP
ajfti-5653	20	3	the	the	DET
ajfti-5653	20	4	research	research	NOUN
ajfti-5653	20	5	of	of	ADP
ajfti-5653	20	6	ofurum	ofurum	NOUN
ajfti-5653	20	7	and	and	CCONJ
ajfti-5653	20	8	obi	obi	PROPN
ajfti-5653	20	9	(	(	PUNCT
ajfti-5653	20	10	2024	2024	NUM
ajfti-5653	20	11	)	)	PUNCT
ajfti-5653	20	12	,	,	PUNCT
ajfti-5653	20	13	training	training	NOUN
ajfti-5653	20	14	expenses	expense	NOUN
ajfti-5653	20	15	had	have	VERB
ajfti-5653	20	16	a	a	DET
ajfti-5653	20	17	positive	positive	ADJ
ajfti-5653	20	18	but	but	CCONJ
ajfti-5653	20	19	negligible	negligible	ADJ
ajfti-5653	20	20	correlation	correlation	NOUN
ajfti-5653	20	21	with	with	ADP
ajfti-5653	20	22	return	return	NOUN
ajfti-5653	20	23	on	on	ADP
ajfti-5653	20	24	assets	asset	NOUN
ajfti-5653	20	25	,	,	PUNCT
ajfti-5653	20	26	but	but	CCONJ
ajfti-5653	20	27	software	software	NOUN
ajfti-5653	20	28	acquisition	acquisition	NOUN
ajfti-5653	20	29	costs	cost	NOUN
ajfti-5653	20	30	had	have	VERB
ajfti-5653	20	31	a	a	DET
ajfti-5653	20	32	negative	negative	ADJ
ajfti-5653	20	33	but	but	CCONJ
ajfti-5653	20	34	negligible	negligible	ADJ
ajfti-5653	20	35	correlation	correlation	NOUN
ajfti-5653	20	36	.	.	PUNCT
ajfti-5653	21	1	by	by	ADP
ajfti-5653	21	2	improving	improve	VERB
ajfti-5653	21	3	system	system	NOUN
ajfti-5653	21	4	usage	usage	NOUN
ajfti-5653	21	5	and	and	CCONJ
ajfti-5653	21	6	stability	stability	NOUN
ajfti-5653	21	7	,	,	PUNCT
ajfti-5653	21	8	this	this	PRON
ajfti-5653	21	9	shows	show	VERB
ajfti-5653	21	10	that	that	SCONJ
ajfti-5653	21	11	initial	initial	ADJ
ajfti-5653	21	12	investments	investment	NOUN
ajfti-5653	21	13	in	in	ADP
ajfti-5653	21	14	cloud	cloud	NOUN
ajfti-5653	21	15	-	-	PUNCT
ajfti-5653	21	16	based	base	VERB
ajfti-5653	21	17	accounting	accounting	NOUN
ajfti-5653	21	18	do	do	AUX
ajfti-5653	21	19	not	not	PART
ajfti-5653	21	20	always	always	ADV
ajfti-5653	21	21	degrade	degrade	VERB
ajfti-5653	21	22	financial	financial	ADJ
ajfti-5653	21	23	performance	performance	NOUN
ajfti-5653	21	24	over	over	ADP
ajfti-5653	21	25	time	time	NOUN
ajfti-5653	21	26	,	,	PUNCT
ajfti-5653	21	27	increasing	increase	VERB
ajfti-5653	21	28	return	return	NOUN
ajfti-5653	21	29	on	on	ADP
ajfti-5653	21	30	assets	asset	NOUN
ajfti-5653	21	31	.	.	PUNCT
ajfti-5653	22	1	in	in	ADP
ajfti-5653	22	2	the	the	DET
ajfti-5653	22	3	quickly	quickly	ADV
ajfti-5653	22	4	changing	change	VERB
ajfti-5653	22	5	financial	financial	ADJ
ajfti-5653	22	6	environment	environment	NOUN
ajfti-5653	22	7	of	of	ADP
ajfti-5653	22	8	today	today	NOUN
ajfti-5653	22	9	,	,	PUNCT
ajfti-5653	22	10	the	the	DET
ajfti-5653	22	11	nigerian	nigerian	ADJ
ajfti-5653	22	12	banking	banking	NOUN
ajfti-5653	22	13	industry	industry	NOUN
ajfti-5653	22	14	is	be	AUX
ajfti-5653	22	15	under	under	ADP
ajfti-5653	22	16	increasing	increase	VERB
ajfti-5653	22	17	pressure	pressure	NOUN
ajfti-5653	22	18	to	to	PART
ajfti-5653	22	19	improve	improve	VERB
ajfti-5653	22	20	service	service	NOUN
ajfti-5653	22	21	delivery	delivery	NOUN
ajfti-5653	22	22	,	,	PUNCT
ajfti-5653	22	23	modernize	modernize	VERB
ajfti-5653	22	24	processes	process	NOUN
ajfti-5653	22	25	,	,	PUNCT
ajfti-5653	22	26	and	and	CCONJ
ajfti-5653	22	27	maximize	maximize	VERB
ajfti-5653	22	28	financial	financial	ADJ
ajfti-5653	22	29	performance	performance	NOUN
ajfti-5653	22	30	.	.	PUNCT
ajfti-5653	23	1	cloud	cloud	ADJ
ajfti-5653	23	2	accounting	accounting	NOUN
ajfti-5653	23	3	is	be	AUX
ajfti-5653	23	4	one	one	NUM
ajfti-5653	23	5	innovation	innovation	NOUN
ajfti-5653	23	6	that	that	PRON
ajfti-5653	23	7	is	be	AUX
ajfti-5653	23	8	becoming	become	VERB
ajfti-5653	23	9	more	more	ADV
ajfti-5653	23	10	and	and	CCONJ
ajfti-5653	23	11	more	more	ADV
ajfti-5653	23	12	popular	popular	ADJ
ajfti-5653	23	13	.	.	PUNCT
ajfti-5653	24	1	it	it	PRON
ajfti-5653	24	2	is	be	AUX
ajfti-5653	24	3	a	a	DET
ajfti-5653	24	4	digital	digital	ADJ
ajfti-5653	24	5	accounting	accounting	NOUN
ajfti-5653	24	6	paradigm	paradigm	NOUN
ajfti-5653	24	7	that	that	PRON
ajfti-5653	24	8	provides	provide	VERB
ajfti-5653	24	9	cost	cost	NOUN
ajfti-5653	24	10	-	-	PUNCT
ajfti-5653	24	11	effectiveness	effectiveness	NOUN
ajfti-5653	24	12	,	,	PUNCT
ajfti-5653	24	13	scalability	scalability	NOUN
ajfti-5653	24	14	,	,	PUNCT
ajfti-5653	24	15	and	and	CCONJ
ajfti-5653	24	16	real	real	ADJ
ajfti-5653	24	17	-	-	PUNCT
ajfti-5653	24	18	time	time	NOUN
ajfti-5653	24	19	data	datum	NOUN
ajfti-5653	24	20	access	access	NOUN
ajfti-5653	24	21	.	.	PUNCT
ajfti-5653	25	1	according	accord	VERB
ajfti-5653	25	2	to	to	ADP
ajfti-5653	25	3	adebayo	adebayo	PROPN
ajfti-5653	25	4	and	and	CCONJ
ajfti-5653	25	5	okonkwo	okonkwo	PROPN
ajfti-5653	25	6	(	(	PUNCT
ajfti-5653	25	7	2023	2023	NUM
ajfti-5653	25	8	)	)	PUNCT
ajfti-5653	25	9	,	,	PUNCT
ajfti-5653	25	10	cloudbased	cloudbase	VERB
ajfti-5653	25	11	accounting	accounting	NOUN
ajfti-5653	25	12	systems	system	NOUN
ajfti-5653	25	13	are	be	AUX
ajfti-5653	25	14	widely	widely	ADV
ajfti-5653	25	15	acknowledged	acknowledge	VERB
ajfti-5653	25	16	as	as	ADP
ajfti-5653	25	17	strategic	strategic	ADJ
ajfti-5653	25	18	instruments	instrument	NOUN
ajfti-5653	25	19	that	that	PRON
ajfti-5653	25	20	enhance	enhance	VERB
ajfti-5653	25	21	organizational	organizational	ADJ
ajfti-5653	25	22	agility	agility	NOUN
ajfti-5653	25	23	,	,	PUNCT
ajfti-5653	25	24	decision	decision	NOUN
ajfti-5653	25	25	-	-	PUNCT
ajfti-5653	25	26	making	making	NOUN
ajfti-5653	25	27	,	,	PUNCT
ajfti-5653	25	28	and	and	CCONJ
ajfti-5653	25	29	the	the	DET
ajfti-5653	25	30	accuracy	accuracy	NOUN
ajfti-5653	25	31	of	of	ADP
ajfti-5653	25	32	financial	financial	ADJ
ajfti-5653	25	33	reporting	reporting	NOUN
ajfti-5653	25	34	.	.	PUNCT
ajfti-5653	26	1	but	but	CCONJ
ajfti-5653	26	2	because	because	SCONJ
ajfti-5653	26	3	to	to	ADP
ajfti-5653	26	4	the	the	DET
ajfti-5653	26	5	central	central	ADJ
ajfti-5653	26	6	bank	bank	PROPN
ajfti-5653	26	7	of	of	ADP
ajfti-5653	26	8	nigeria	nigeria	PROPN
ajfti-5653	26	9	’s	’s	PART
ajfti-5653	26	10	drive	drive	VERB
ajfti-5653	26	11	for	for	ADP
ajfti-5653	26	12	digital	digital	ADJ
ajfti-5653	26	13	innovation	innovation	NOUN
ajfti-5653	26	14	and	and	CCONJ
ajfti-5653	26	15	safe	safe	ADJ
ajfti-5653	26	16	data	datum	NOUN
ajfti-5653	26	17	management	management	NOUN
ajfti-5653	26	18	,	,	PUNCT
ajfti-5653	26	19	cloud	cloud	NOUN
ajfti-5653	26	20	-	-	PUNCT
ajfti-5653	26	21	based	base	VERB
ajfti-5653	26	22	technology	technology	NOUN
ajfti-5653	26	23	adoption	adoption	NOUN
ajfti-5653	26	24	by	by	ADP
ajfti-5653	26	25	deposit	deposit	NOUN
ajfti-5653	26	26	money	money	NOUN
ajfti-5653	26	27	banks	bank	NOUN
ajfti-5653	26	28	(	(	PUNCT
ajfti-5653	26	29	dmbs	dmb	NOUN
ajfti-5653	26	30	)	)	PUNCT
ajfti-5653	26	31	in	in	ADP
ajfti-5653	26	32	nigeria	nigeria	PROPN
ajfti-5653	26	33	is	be	AUX
ajfti-5653	26	34	progressively	progressively	ADV
ajfti-5653	26	35	picking	pick	VERB
ajfti-5653	26	36	up	up	ADP
ajfti-5653	26	37	steam	steam	NOUN
ajfti-5653	26	38	(	(	PUNCT
ajfti-5653	26	39	ezeani	ezeani	PROPN
ajfti-5653	26	40	&	&	CCONJ
ajfti-5653	26	41	udeh	udeh	PROPN
ajfti-5653	26	42	,	,	PUNCT
ajfti-5653	26	43	2024	2024	NUM
ajfti-5653	26	44	)	)	PUNCT
ajfti-5653	26	45	.	.	PUNCT
ajfti-5653	27	1	notwithstanding	notwithstanding	ADP
ajfti-5653	27	2	these	these	DET
ajfti-5653	27	3	advancements	advancement	NOUN
ajfti-5653	27	4	,	,	PUNCT
ajfti-5653	27	5	a	a	DET
ajfti-5653	27	6	substantial	substantial	ADJ
ajfti-5653	27	7	knowledge	knowledge	NOUN
ajfti-5653	27	8	vacuum	vacuum	NOUN
ajfti-5653	27	9	still	still	ADV
ajfti-5653	27	10	exists	exist	VERB
ajfti-5653	27	11	about	about	ADP
ajfti-5653	27	12	the	the	DET
ajfti-5653	27	13	precise	precise	ADJ
ajfti-5653	27	14	impact	impact	NOUN
ajfti-5653	27	15	of	of	ADP
ajfti-5653	27	16	cloud	cloud	ADJ
ajfti-5653	27	17	accounting	accounting	NOUN
ajfti-5653	27	18	adoption	adoption	NOUN
ajfti-5653	27	19	on	on	ADP
ajfti-5653	27	20	financial	financial	ADJ
ajfti-5653	27	21	performance	performance	NOUN
ajfti-5653	27	22	in	in	ADP
ajfti-5653	27	23	the	the	DET
ajfti-5653	27	24	nigerian	nigerian	ADJ
ajfti-5653	27	25	banking	banking	NOUN
ajfti-5653	27	26	industry	industry	NOUN
ajfti-5653	27	27	.	.	PUNCT
ajfti-5653	28	1	there	there	PRON
ajfti-5653	28	2	is	be	VERB
ajfti-5653	28	3	still	still	ADV
ajfti-5653	28	4	uncertainty	uncertainty	NOUN
ajfti-5653	28	5	over	over	ADP
ajfti-5653	28	6	the	the	DET
ajfti-5653	28	7	financial	financial	ADJ
ajfti-5653	28	8	rationale	rationale	NOUN
ajfti-5653	28	9	behind	behind	ADP
ajfti-5653	28	10	1	1	NUM
ajfti-5653	28	11	department	department	NOUN
ajfti-5653	28	12	of	of	ADP
ajfti-5653	28	13	accountancy	accountancy	NOUN
ajfti-5653	28	14	,	,	PUNCT
ajfti-5653	28	15	federal	federal	ADJ
ajfti-5653	28	16	polytechnic	polytechnic	ADJ
ajfti-5653	28	17	ilaro	ilaro	NOUN
ajfti-5653	28	18	,	,	PUNCT
ajfti-5653	28	19	ogun	ogun	PROPN
ajfti-5653	28	20	state	state	PROPN
ajfti-5653	28	21	,	,	PUNCT
ajfti-5653	28	22	nigeria	nigeria	PROPN
ajfti-5653	28	23	2	2	NUM
ajfti-5653	28	24	crown	crown	NOUN
ajfti-5653	28	25	heritage	heritage	NOUN
ajfti-5653	28	26	college	college	PROPN
ajfti-5653	28	27	of	of	ADP
ajfti-5653	28	28	health	health	NOUN
ajfti-5653	28	29	technology	technology	NOUN
ajfti-5653	28	30	and	and	CCONJ
ajfti-5653	28	31	management	management	NOUN
ajfti-5653	28	32	,	,	PUNCT
ajfti-5653	28	33	ilaro	ilaro	NOUN
ajfti-5653	28	34	,	,	PUNCT
ajfti-5653	28	35	ogun	ogun	PROPN
ajfti-5653	28	36	state	state	PROPN
ajfti-5653	28	37	,	,	PUNCT
ajfti-5653	28	38	nigeria	nigeria	PROPN
ajfti-5653	28	39	*	*	PUNCT
ajfti-5653	28	40	corresponding	correspond	VERB
ajfti-5653	28	41	author	author	NOUN
ajfti-5653	28	42	’s	’s	PART
ajfti-5653	28	43	e	e	NOUN
ajfti-5653	28	44	-	-	NOUN
ajfti-5653	28	45	mail	mail	NOUN
ajfti-5653	28	46	:	:	PUNCT
ajfti-5653	29	1	jblhussein@gmail.com	jblhussein@gmail.com	X
ajfti-5653	29	2	pa	pa	PROPN
ajfti-5653	29	3	ge	ge	PROPN
ajfti-5653	29	4	14	14	NUM
ajfti-5653	29	5	4	4	NUM
ajfti-5653	29	6	https://journals.e-palli.com/home/index.php/ajfti	https://journals.e-palli.com/home/index.php/ajfti	NOUN
ajfti-5653	29	7	am	be	AUX
ajfti-5653	29	8	.	.	PUNCT
ajfti-5653	30	1	j.	j.	PROPN
ajfti-5653	30	2	financ	financ	PROPN
ajfti-5653	30	3	.	.	PUNCT
ajfti-5653	31	1	technol	technol	PROPN
ajfti-5653	31	2	.	.	PUNCT
ajfti-5653	31	3	innov	innov	PROPN
ajfti-5653	31	4	.	.	PUNCT
ajfti-5653	32	1	3(1	3(1	NUM
ajfti-5653	32	2	)	)	PUNCT
ajfti-5653	32	3	143	143	NUM
ajfti-5653	32	4	-	-	SYM
ajfti-5653	32	5	154	154	NUM
ajfti-5653	32	6	,	,	PUNCT
ajfti-5653	32	7	2025	2025	NUM
ajfti-5653	32	8	the	the	DET
ajfti-5653	32	9	migration	migration	NOUN
ajfti-5653	32	10	of	of	ADP
ajfti-5653	32	11	numerous	numerous	ADJ
ajfti-5653	32	12	nigerian	nigerian	ADJ
ajfti-5653	32	13	banks	bank	NOUN
ajfti-5653	32	14	from	from	ADP
ajfti-5653	32	15	conventional	conventional	ADJ
ajfti-5653	32	16	on	on	ADP
ajfti-5653	32	17	-	-	PUNCT
ajfti-5653	32	18	premises	premise	NOUN
ajfti-5653	32	19	accounting	accounting	NOUN
ajfti-5653	32	20	systems	system	NOUN
ajfti-5653	32	21	to	to	ADP
ajfti-5653	32	22	cloudbased	cloudbased	ADJ
ajfti-5653	32	23	platforms	platform	NOUN
ajfti-5653	32	24	.	.	PUNCT
ajfti-5653	33	1	according	accord	VERB
ajfti-5653	33	2	to	to	ADP
ajfti-5653	33	3	nwachukwu	nwachukwu	PROPN
ajfti-5653	33	4	and	and	CCONJ
ajfti-5653	33	5	hassan	hassan	PROPN
ajfti-5653	33	6	(	(	PUNCT
ajfti-5653	33	7	2025	2025	NUM
ajfti-5653	33	8	)	)	PUNCT
ajfti-5653	33	9	,	,	PUNCT
ajfti-5653	33	10	these	these	DET
ajfti-5653	33	11	restrictions	restriction	NOUN
ajfti-5653	33	12	may	may	AUX
ajfti-5653	33	13	make	make	VERB
ajfti-5653	33	14	it	it	PRON
ajfti-5653	33	15	more	more	ADV
ajfti-5653	33	16	difficult	difficult	ADJ
ajfti-5653	33	17	to	to	PART
ajfti-5653	33	18	use	use	VERB
ajfti-5653	33	19	cloud	cloud	NOUN
ajfti-5653	33	20	technologies	technology	NOUN
ajfti-5653	33	21	effectively	effectively	ADV
ajfti-5653	33	22	and	and	CCONJ
ajfti-5653	33	23	raise	raise	VERB
ajfti-5653	33	24	questions	question	NOUN
ajfti-5653	33	25	about	about	ADP
ajfti-5653	33	26	their	their	PRON
ajfti-5653	33	27	capacity	capacity	NOUN
ajfti-5653	33	28	to	to	PART
ajfti-5653	33	29	improve	improve	VERB
ajfti-5653	33	30	important	important	ADJ
ajfti-5653	33	31	performance	performance	NOUN
ajfti-5653	33	32	metrics	metric	NOUN
ajfti-5653	33	33	like	like	ADP
ajfti-5653	33	34	return	return	VERB
ajfti-5653	33	35	on	on	ADP
ajfti-5653	33	36	assets	asset	NOUN
ajfti-5653	33	37	.	.	PUNCT
ajfti-5653	34	1	numerous	numerous	ADJ
ajfti-5653	34	2	deposit	deposit	NOUN
ajfti-5653	34	3	money	money	NOUN
ajfti-5653	34	4	institutions	institution	NOUN
ajfti-5653	34	5	in	in	ADP
ajfti-5653	34	6	nigeria	nigeria	PROPN
ajfti-5653	34	7	are	be	AUX
ajfti-5653	34	8	still	still	ADV
ajfti-5653	34	9	facing	face	VERB
ajfti-5653	34	10	difficulties	difficulty	NOUN
ajfti-5653	34	11	,	,	PUNCT
ajfti-5653	34	12	including	include	VERB
ajfti-5653	34	13	expensive	expensive	ADJ
ajfti-5653	34	14	software	software	NOUN
ajfti-5653	34	15	purchase	purchase	NOUN
ajfti-5653	34	16	and	and	CCONJ
ajfti-5653	34	17	training	training	NOUN
ajfti-5653	34	18	expenses	expense	NOUN
ajfti-5653	34	19	.	.	PUNCT
ajfti-5653	35	1	according	accord	VERB
ajfti-5653	35	2	to	to	ADP
ajfti-5653	35	3	onifade	onifade	PROPN
ajfti-5653	35	4	et	et	PROPN
ajfti-5653	35	5	al	al	PROPN
ajfti-5653	35	6	.	.	PROPN
ajfti-5653	36	1	(	(	PUNCT
ajfti-5653	36	2	2023	2023	NUM
ajfti-5653	36	3	)	)	PUNCT
ajfti-5653	36	4	,	,	PUNCT
ajfti-5653	36	5	high	high	ADJ
ajfti-5653	36	6	software	software	NOUN
ajfti-5653	36	7	costs	cost	NOUN
ajfti-5653	36	8	had	have	VERB
ajfti-5653	36	9	a	a	DET
ajfti-5653	36	10	negative	negative	ADJ
ajfti-5653	36	11	effect	effect	NOUN
ajfti-5653	36	12	on	on	ADP
ajfti-5653	36	13	nigerian	nigerian	ADJ
ajfti-5653	36	14	banks	bank	NOUN
ajfti-5653	36	15	’	’	PART
ajfti-5653	36	16	financial	financial	ADJ
ajfti-5653	36	17	performance	performance	NOUN
ajfti-5653	36	18	,	,	PUNCT
ajfti-5653	36	19	indicating	indicate	VERB
ajfti-5653	36	20	that	that	SCONJ
ajfti-5653	36	21	such	such	ADJ
ajfti-5653	36	22	investments	investment	NOUN
ajfti-5653	36	23	might	might	AUX
ajfti-5653	36	24	not	not	PART
ajfti-5653	36	25	yield	yield	VERB
ajfti-5653	36	26	immediate	immediate	ADJ
ajfti-5653	36	27	returns	return	NOUN
ajfti-5653	36	28	without	without	ADP
ajfti-5653	36	29	careful	careful	ADJ
ajfti-5653	36	30	cost	cost	NOUN
ajfti-5653	36	31	-	-	PUNCT
ajfti-5653	36	32	benefit	benefit	NOUN
ajfti-5653	36	33	analysis	analysis	NOUN
ajfti-5653	36	34	.	.	PUNCT
ajfti-5653	37	1	on	on	ADP
ajfti-5653	37	2	the	the	DET
ajfti-5653	37	3	other	other	ADJ
ajfti-5653	37	4	hand	hand	NOUN
ajfti-5653	37	5	,	,	PUNCT
ajfti-5653	37	6	ofurum	ofurum	NOUN
ajfti-5653	37	7	and	and	CCONJ
ajfti-5653	37	8	obi	obi	PROPN
ajfti-5653	37	9	(	(	PUNCT
ajfti-5653	37	10	2024	2024	NUM
ajfti-5653	37	11	)	)	PUNCT
ajfti-5653	37	12	showed	show	VERB
ajfti-5653	37	13	that	that	SCONJ
ajfti-5653	37	14	training	training	NOUN
ajfti-5653	37	15	investments	investment	NOUN
ajfti-5653	37	16	can	can	AUX
ajfti-5653	37	17	have	have	VERB
ajfti-5653	37	18	a	a	DET
ajfti-5653	37	19	positive	positive	ADJ
ajfti-5653	37	20	,	,	PUNCT
ajfti-5653	37	21	albeit	albeit	SCONJ
ajfti-5653	37	22	occasionally	occasionally	ADV
ajfti-5653	37	23	negligible	negligible	ADJ
ajfti-5653	37	24	,	,	PUNCT
ajfti-5653	37	25	impact	impact	NOUN
ajfti-5653	37	26	on	on	ADP
ajfti-5653	37	27	financial	financial	ADJ
ajfti-5653	37	28	performance	performance	NOUN
ajfti-5653	37	29	,	,	PUNCT
ajfti-5653	37	30	emphasizing	emphasize	VERB
ajfti-5653	37	31	the	the	DET
ajfti-5653	37	32	need	need	NOUN
ajfti-5653	37	33	for	for	ADP
ajfti-5653	37	34	strategic	strategic	ADJ
ajfti-5653	37	35	training	training	NOUN
ajfti-5653	37	36	programs	program	NOUN
ajfti-5653	37	37	that	that	PRON
ajfti-5653	37	38	are	be	AUX
ajfti-5653	37	39	in	in	ADP
ajfti-5653	37	40	line	line	NOUN
ajfti-5653	37	41	with	with	ADP
ajfti-5653	37	42	organizational	organizational	ADJ
ajfti-5653	37	43	goals	goal	NOUN
ajfti-5653	37	44	.	.	PUNCT
ajfti-5653	38	1	the	the	DET
ajfti-5653	38	2	adoption	adoption	NOUN
ajfti-5653	38	3	of	of	ADP
ajfti-5653	38	4	cloud	cloud	NOUN
ajfti-5653	38	5	-	-	PUNCT
ajfti-5653	38	6	based	base	VERB
ajfti-5653	38	7	accounting	accounting	NOUN
ajfti-5653	38	8	tends	tend	VERB
ajfti-5653	38	9	to	to	PART
ajfti-5653	38	10	improve	improve	VERB
ajfti-5653	38	11	return	return	NOUN
ajfti-5653	38	12	on	on	ADP
ajfti-5653	38	13	assets	asset	NOUN
ajfti-5653	38	14	(	(	PUNCT
ajfti-5653	38	15	roa	roa	NOUN
ajfti-5653	38	16	)	)	PUNCT
ajfti-5653	38	17	,	,	PUNCT
ajfti-5653	38	18	according	accord	VERB
ajfti-5653	38	19	to	to	ADP
ajfti-5653	38	20	a	a	DET
ajfti-5653	38	21	number	number	NOUN
ajfti-5653	38	22	of	of	ADP
ajfti-5653	38	23	studies	study	NOUN
ajfti-5653	38	24	,	,	PUNCT
ajfti-5653	38	25	including	include	VERB
ajfti-5653	38	26	those	those	PRON
ajfti-5653	38	27	by	by	ADP
ajfti-5653	38	28	ezejofor	ezejofor	PROPN
ajfti-5653	38	29	et	et	PROPN
ajfti-5653	38	30	al	al	PROPN
ajfti-5653	38	31	.	.	PROPN
ajfti-5653	39	1	(	(	PUNCT
ajfti-5653	39	2	2024	2024	NUM
ajfti-5653	39	3	)	)	PUNCT
ajfti-5653	39	4	,	,	PUNCT
ajfti-5653	39	5	ofurum	ofurum	PROPN
ajfti-5653	39	6	&	&	CCONJ
ajfti-5653	39	7	obi	obi	PROPN
ajfti-5653	39	8	(	(	PUNCT
ajfti-5653	39	9	2024	2024	NUM
ajfti-5653	39	10	)	)	PUNCT
ajfti-5653	39	11	,	,	PUNCT
ajfti-5653	39	12	akadi	akadi	PROPN
ajfti-5653	39	13	&	&	CCONJ
ajfti-5653	39	14	olaoye	olaoye	PROPN
ajfti-5653	39	15	(	(	PUNCT
ajfti-5653	39	16	2024	2024	NUM
ajfti-5653	39	17	)	)	PUNCT
ajfti-5653	39	18	,	,	PUNCT
ajfti-5653	39	19	ebere	ebere	ADV
ajfti-5653	39	20	et	et	PROPN
ajfti-5653	39	21	al	al	PROPN
ajfti-5653	39	22	.	.	PROPN
ajfti-5653	40	1	(	(	PUNCT
ajfti-5653	40	2	2024	2024	NUM
ajfti-5653	40	3	)	)	PUNCT
ajfti-5653	40	4	,	,	PUNCT
ajfti-5653	40	5	ighosewe	ighosewe	PROPN
ajfti-5653	40	6	et	et	PROPN
ajfti-5653	40	7	al	al	PROPN
ajfti-5653	40	8	.	.	PROPN
ajfti-5653	41	1	(	(	PUNCT
ajfti-5653	41	2	2024	2024	NUM
ajfti-5653	41	3	)	)	PUNCT
ajfti-5653	41	4	,	,	PUNCT
ajfti-5653	41	5	odunayo	odunayo	VERB
ajfti-5653	41	6	et	et	PROPN
ajfti-5653	41	7	al	al	PROPN
ajfti-5653	41	8	.	.	PROPN
ajfti-5653	42	1	(	(	PUNCT
ajfti-5653	42	2	2023	2023	NUM
ajfti-5653	42	3	)	)	PUNCT
ajfti-5653	42	4	,	,	PUNCT
ajfti-5653	42	5	okika	okika	X
ajfti-5653	42	6	&	&	CCONJ
ajfti-5653	42	7	udeh	udeh	PROPN
ajfti-5653	42	8	(	(	PUNCT
ajfti-5653	42	9	2023	2023	NUM
ajfti-5653	42	10	)	)	PUNCT
ajfti-5653	42	11	,	,	PUNCT
ajfti-5653	42	12	ajape	ajape	NOUN
ajfti-5653	42	13	et	et	PROPN
ajfti-5653	42	14	al	al	PROPN
ajfti-5653	42	15	.	.	PROPN
ajfti-5653	42	16	(	(	PUNCT
ajfti-5653	42	17	2023	2023	NUM
ajfti-5653	42	18	)	)	PUNCT
ajfti-5653	42	19	,	,	PUNCT
ajfti-5653	42	20	onifade	onifade	NOUN
ajfti-5653	42	21	et	et	PROPN
ajfti-5653	42	22	al	al	PROPN
ajfti-5653	42	23	.	.	PROPN
ajfti-5653	42	24	(	(	PUNCT
ajfti-5653	42	25	2023	2023	NUM
ajfti-5653	42	26	)	)	PUNCT
ajfti-5653	42	27	,	,	PUNCT
ajfti-5653	42	28	peters	peters	PROPN
ajfti-5653	42	29	&	&	CCONJ
ajfti-5653	42	30	fred	fred	PROPN
ajfti-5653	42	31	horsfall	horsfall	PROPN
ajfti-5653	42	32	(	(	PUNCT
ajfti-5653	42	33	2023	2023	NUM
ajfti-5653	42	34	)	)	PUNCT
ajfti-5653	42	35	,	,	PUNCT
ajfti-5653	42	36	oyewobi	oyewobi	NOUN
ajfti-5653	42	37	&	&	CCONJ
ajfti-5653	42	38	adeyemi	adeyemi	ADV
ajfti-5653	42	39	(	(	PUNCT
ajfti-5653	42	40	2023	2023	NUM
ajfti-5653	42	41	)	)	PUNCT
ajfti-5653	42	42	,	,	PUNCT
ajfti-5653	42	43	daniel	daniel	PROPN
ajfti-5653	42	44	(	(	PUNCT
ajfti-5653	42	45	2024	2024	NUM
ajfti-5653	42	46	)	)	PUNCT
ajfti-5653	42	47	,	,	PUNCT
ajfti-5653	42	48	ejabu	ejabu	PROPN
ajfti-5653	42	49	&	&	CCONJ
ajfti-5653	42	50	edet	edet	PROPN
ajfti-5653	42	51	(	(	PUNCT
ajfti-5653	42	52	2024	2024	NUM
ajfti-5653	42	53	)	)	PUNCT
ajfti-5653	42	54	,	,	PUNCT
ajfti-5653	42	55	agaji	agaji	NOUN
ajfti-5653	42	56	(	(	PUNCT
ajfti-5653	42	57	2023	2023	NUM
ajfti-5653	42	58	)	)	PUNCT
ajfti-5653	42	59	,	,	PUNCT
ajfti-5653	42	60	and	and	CCONJ
ajfti-5653	42	61	odukwu	odukwu	NOUN
ajfti-5653	42	62	et	et	PROPN
ajfti-5653	42	63	al	al	PROPN
ajfti-5653	42	64	.	.	PROPN
ajfti-5653	42	65	(	(	PUNCT
ajfti-5653	42	66	2023	2023	NUM
ajfti-5653	42	67	)	)	PUNCT
ajfti-5653	42	68	.	.	PUNCT
ajfti-5653	43	1	there	there	PRON
ajfti-5653	43	2	are	be	VERB
ajfti-5653	43	3	currently	currently	ADV
ajfti-5653	43	4	very	very	ADV
ajfti-5653	43	5	few	few	ADJ
ajfti-5653	43	6	panel	panel	NOUN
ajfti-5653	43	7	data	datum	NOUN
ajfti-5653	43	8	studies	study	NOUN
ajfti-5653	43	9	that	that	PRON
ajfti-5653	43	10	isolate	isolate	VERB
ajfti-5653	43	11	these	these	DET
ajfti-5653	43	12	distinct	distinct	ADJ
ajfti-5653	43	13	cost	cost	NOUN
ajfti-5653	43	14	influences	influence	NOUN
ajfti-5653	43	15	on	on	ADP
ajfti-5653	43	16	return	return	NOUN
ajfti-5653	43	17	on	on	ADP
ajfti-5653	43	18	assets	asset	NOUN
ajfti-5653	43	19	,	,	PUNCT
ajfti-5653	43	20	which	which	PRON
ajfti-5653	43	21	is	be	AUX
ajfti-5653	43	22	the	the	DET
ajfti-5653	43	23	gap	gap	NOUN
ajfti-5653	43	24	.	.	PUNCT
ajfti-5653	44	1	this	this	DET
ajfti-5653	44	2	study	study	NOUN
ajfti-5653	44	3	fills	fill	VERB
ajfti-5653	44	4	that	that	SCONJ
ajfti-5653	44	5	vacuum	vacuum	NOUN
ajfti-5653	44	6	by	by	ADP
ajfti-5653	44	7	assessing	assess	VERB
ajfti-5653	44	8	the	the	DET
ajfti-5653	44	9	impact	impact	NOUN
ajfti-5653	44	10	of	of	ADP
ajfti-5653	44	11	cloud	cloud	NOUN
ajfti-5653	44	12	-	-	PUNCT
ajfti-5653	44	13	based	base	VERB
ajfti-5653	44	14	accounting	accounting	NOUN
ajfti-5653	44	15	on	on	ADP
ajfti-5653	44	16	financial	financial	ADJ
ajfti-5653	44	17	performance	performance	NOUN
ajfti-5653	44	18	of	of	ADP
ajfti-5653	44	19	nigerian	nigerian	ADJ
ajfti-5653	44	20	listed	list	VERB
ajfti-5653	44	21	deposit	deposit	NOUN
ajfti-5653	44	22	money	money	NOUN
ajfti-5653	44	23	institutions	institution	NOUN
ajfti-5653	44	24	.	.	PUNCT
ajfti-5653	45	1	in	in	ADP
ajfti-5653	45	2	doing	do	VERB
ajfti-5653	45	3	so	so	ADV
ajfti-5653	45	4	,	,	PUNCT
ajfti-5653	45	5	it	it	PRON
ajfti-5653	45	6	aims	aim	VERB
ajfti-5653	45	7	to	to	PART
ajfti-5653	45	8	achieve	achieve	VERB
ajfti-5653	45	9	the	the	DET
ajfti-5653	45	10	following	follow	VERB
ajfti-5653	45	11	specific	specific	ADJ
ajfti-5653	45	12	objectives	objective	NOUN
ajfti-5653	45	13	:	:	PUNCT
ajfti-5653	45	14	i.	i.	NOUN
ajfti-5653	45	15	to	to	PART
ajfti-5653	45	16	examine	examine	VERB
ajfti-5653	45	17	the	the	DET
ajfti-5653	45	18	effect	effect	NOUN
ajfti-5653	45	19	of	of	ADP
ajfti-5653	45	20	software	software	NOUN
ajfti-5653	45	21	cost	cost	NOUN
ajfti-5653	45	22	on	on	ADP
ajfti-5653	45	23	return	return	NOUN
ajfti-5653	45	24	on	on	ADP
ajfti-5653	45	25	assets	asset	NOUN
ajfti-5653	45	26	of	of	ADP
ajfti-5653	45	27	listed	list	VERB
ajfti-5653	45	28	nigerian	nigerian	ADJ
ajfti-5653	45	29	deposit	deposit	NOUN
ajfti-5653	45	30	money	money	NOUN
ajfti-5653	45	31	banks	bank	NOUN
ajfti-5653	45	32	.	.	PUNCT
ajfti-5653	46	1	ii	ii	PROPN
ajfti-5653	46	2	.	.	PUNCT
ajfti-5653	47	1	to	to	PART
ajfti-5653	47	2	evaluate	evaluate	VERB
ajfti-5653	47	3	how	how	SCONJ
ajfti-5653	47	4	training	training	NOUN
ajfti-5653	47	5	costs	cost	NOUN
ajfti-5653	47	6	affect	affect	VERB
ajfti-5653	47	7	return	return	NOUN
ajfti-5653	47	8	on	on	ADP
ajfti-5653	47	9	assets	asset	NOUN
ajfti-5653	47	10	of	of	ADP
ajfti-5653	47	11	listed	list	VERB
ajfti-5653	47	12	nigerian	nigerian	ADJ
ajfti-5653	47	13	deposit	deposit	NOUN
ajfti-5653	47	14	money	money	NOUN
ajfti-5653	47	15	banks	bank	NOUN
ajfti-5653	47	16	.	.	PUNCT
ajfti-5653	48	1	literature	literature	PROPN
ajfti-5653	48	2	review	review	VERB
ajfti-5653	48	3	conceptual	conceptual	ADJ
ajfti-5653	48	4	review	review	NOUN
ajfti-5653	48	5	financial	financial	ADJ
ajfti-5653	48	6	performance	performance	NOUN
ajfti-5653	48	7	how	how	SCONJ
ajfti-5653	48	8	successfully	successfully	ADV
ajfti-5653	48	9	a	a	DET
ajfti-5653	48	10	company	company	NOUN
ajfti-5653	48	11	uses	use	VERB
ajfti-5653	48	12	its	its	PRON
ajfti-5653	48	13	assets	asset	NOUN
ajfti-5653	48	14	to	to	PART
ajfti-5653	48	15	manage	manage	VERB
ajfti-5653	48	16	its	its	PRON
ajfti-5653	48	17	operations	operation	NOUN
ajfti-5653	48	18	and	and	CCONJ
ajfti-5653	48	19	turn	turn	VERB
ajfti-5653	48	20	a	a	DET
ajfti-5653	48	21	profit	profit	NOUN
ajfti-5653	48	22	is	be	AUX
ajfti-5653	48	23	referred	refer	VERB
ajfti-5653	48	24	to	to	ADP
ajfti-5653	48	25	as	as	ADP
ajfti-5653	48	26	its	its	PRON
ajfti-5653	48	27	financial	financial	ADJ
ajfti-5653	48	28	performance	performance	NOUN
ajfti-5653	48	29	.	.	PUNCT
ajfti-5653	49	1	it	it	PRON
ajfti-5653	49	2	analyzes	analyze	VERB
ajfti-5653	49	3	a	a	DET
ajfti-5653	49	4	company	company	NOUN
ajfti-5653	49	5	’s	’s	PART
ajfti-5653	49	6	overall	overall	ADJ
ajfti-5653	49	7	financial	financial	ADJ
ajfti-5653	49	8	health	health	NOUN
ajfti-5653	49	9	at	at	ADP
ajfti-5653	49	10	a	a	DET
ajfti-5653	49	11	given	give	VERB
ajfti-5653	49	12	time	time	NOUN
ajfti-5653	49	13	and	and	CCONJ
ajfti-5653	49	14	may	may	AUX
ajfti-5653	49	15	be	be	AUX
ajfti-5653	49	16	used	use	VERB
ajfti-5653	49	17	to	to	PART
ajfti-5653	49	18	evaluate	evaluate	VERB
ajfti-5653	49	19	how	how	SCONJ
ajfti-5653	49	20	well	well	ADV
ajfti-5653	49	21	a	a	DET
ajfti-5653	49	22	business	business	NOUN
ajfti-5653	49	23	is	be	AUX
ajfti-5653	49	24	doing	do	VERB
ajfti-5653	49	25	within	within	ADP
ajfti-5653	49	26	its	its	PRON
ajfti-5653	49	27	industry	industry	NOUN
ajfti-5653	49	28	or	or	CCONJ
ajfti-5653	49	29	across	across	ADP
ajfti-5653	49	30	all	all	DET
ajfti-5653	49	31	sectors	sector	NOUN
ajfti-5653	49	32	(	(	PUNCT
ajfti-5653	49	33	ajirole	ajirole	NOUN
ajfti-5653	49	34	,	,	PUNCT
ajfti-5653	49	35	2019	2019	NUM
ajfti-5653	49	36	)	)	PUNCT
ajfti-5653	49	37	.	.	PUNCT
ajfti-5653	50	1	one	one	NUM
ajfti-5653	50	2	important	important	ADJ
ajfti-5653	50	3	source	source	NOUN
ajfti-5653	50	4	of	of	ADP
ajfti-5653	50	5	data	datum	NOUN
ajfti-5653	50	6	for	for	ADP
ajfti-5653	50	7	assessing	assess	VERB
ajfti-5653	50	8	a	a	DET
ajfti-5653	50	9	company	company	NOUN
ajfti-5653	50	10	’s	’s	PART
ajfti-5653	50	11	success	success	NOUN
ajfti-5653	50	12	is	be	AUX
ajfti-5653	50	13	its	its	PRON
ajfti-5653	50	14	financial	financial	ADJ
ajfti-5653	50	15	statements	statement	NOUN
ajfti-5653	50	16	,	,	PUNCT
ajfti-5653	50	17	which	which	PRON
ajfti-5653	50	18	are	be	AUX
ajfti-5653	50	19	a	a	DET
ajfti-5653	50	20	result	result	NOUN
ajfti-5653	50	21	of	of	ADP
ajfti-5653	50	22	accounting	accounting	NOUN
ajfti-5653	50	23	.	.	PUNCT
ajfti-5653	51	1	they	they	PRON
ajfti-5653	51	2	record	record	VERB
ajfti-5653	51	3	sales	sale	NOUN
ajfti-5653	51	4	,	,	PUNCT
ajfti-5653	51	5	costs	cost	NOUN
ajfti-5653	51	6	,	,	PUNCT
ajfti-5653	51	7	and	and	CCONJ
ajfti-5653	51	8	profits	profit	NOUN
ajfti-5653	51	9	for	for	ADP
ajfti-5653	51	10	a	a	DET
ajfti-5653	51	11	specific	specific	ADJ
ajfti-5653	51	12	time	time	NOUN
ajfti-5653	51	13	period	period	NOUN
ajfti-5653	51	14	,	,	PUNCT
ajfti-5653	51	15	as	as	ADV
ajfti-5653	51	16	well	well	ADV
ajfti-5653	51	17	as	as	ADP
ajfti-5653	51	18	information	information	NOUN
ajfti-5653	51	19	on	on	ADP
ajfti-5653	51	20	changes	change	NOUN
ajfti-5653	51	21	in	in	ADP
ajfti-5653	51	22	owners	owner	NOUN
ajfti-5653	51	23	’	'	PUNCT
ajfti-5653	51	24	wealth	wealth	NOUN
ajfti-5653	51	25	and	and	CCONJ
ajfti-5653	51	26	the	the	DET
ajfti-5653	51	27	sources	source	NOUN
ajfti-5653	51	28	and	and	CCONJ
ajfti-5653	51	29	uses	use	NOUN
ajfti-5653	51	30	of	of	ADP
ajfti-5653	51	31	funds	fund	NOUN
ajfti-5653	51	32	throughout	throughout	ADP
ajfti-5653	51	33	that	that	DET
ajfti-5653	51	34	time	time	NOUN
ajfti-5653	51	35	(	(	PUNCT
ajfti-5653	51	36	ndukwe	ndukwe	ADJ
ajfti-5653	51	37	,	,	PUNCT
ajfti-5653	51	38	2018	2018	NUM
ajfti-5653	51	39	)	)	PUNCT
ajfti-5653	51	40	.	.	PUNCT
ajfti-5653	52	1	financial	financial	ADJ
ajfti-5653	52	2	performance	performance	NOUN
ajfti-5653	52	3	may	may	AUX
ajfti-5653	52	4	be	be	AUX
ajfti-5653	52	5	calculated	calculate	VERB
ajfti-5653	52	6	or	or	CCONJ
ajfti-5653	52	7	examined	examine	VERB
ajfti-5653	52	8	using	use	VERB
ajfti-5653	52	9	a	a	DET
ajfti-5653	52	10	number	number	NOUN
ajfti-5653	52	11	of	of	ADP
ajfti-5653	52	12	metrics	metric	NOUN
ajfti-5653	52	13	,	,	PUNCT
ajfti-5653	52	14	but	but	CCONJ
ajfti-5653	52	15	each	each	DET
ajfti-5653	52	16	one	one	NOUN
ajfti-5653	52	17	concentrates	concentrate	VERB
ajfti-5653	52	18	on	on	ADP
ajfti-5653	52	19	a	a	DET
ajfti-5653	52	20	different	different	ADJ
ajfti-5653	52	21	aspect	aspect	NOUN
ajfti-5653	52	22	of	of	ADP
ajfti-5653	52	23	the	the	DET
ajfti-5653	52	24	performance	performance	NOUN
ajfti-5653	52	25	(	(	PUNCT
ajfti-5653	52	26	folajimi	folajimi	NOUN
ajfti-5653	52	27	et	et	PROPN
ajfti-5653	52	28	al	al	PROPN
ajfti-5653	52	29	.	.	PROPN
ajfti-5653	52	30	,	,	PUNCT
ajfti-5653	52	31	2020	2020	NUM
ajfti-5653	52	32	)	)	PUNCT
ajfti-5653	52	33	.	.	PUNCT
ajfti-5653	53	1	it	it	PRON
ajfti-5653	53	2	shows	show	VERB
ajfti-5653	53	3	the	the	DET
ajfti-5653	53	4	general	general	ADJ
ajfti-5653	53	5	state	state	NOUN
ajfti-5653	53	6	of	of	ADP
ajfti-5653	53	7	a	a	DET
ajfti-5653	53	8	company	company	NOUN
ajfti-5653	53	9	’s	’s	PART
ajfti-5653	53	10	finances	finance	NOUN
ajfti-5653	53	11	over	over	ADP
ajfti-5653	53	12	a	a	DET
ajfti-5653	53	13	given	give	VERB
ajfti-5653	53	14	time	time	NOUN
ajfti-5653	53	15	frame	frame	NOUN
ajfti-5653	53	16	.	.	PUNCT
ajfti-5653	54	1	the	the	DET
ajfti-5653	54	2	technique	technique	NOUN
ajfti-5653	54	3	of	of	ADP
ajfti-5653	54	4	analyzing	analyze	VERB
ajfti-5653	54	5	financial	financial	ADJ
ajfti-5653	54	6	statements	statement	NOUN
ajfti-5653	54	7	to	to	PART
ajfti-5653	54	8	determine	determine	VERB
ajfti-5653	54	9	an	an	DET
ajfti-5653	54	10	organization	organization	NOUN
ajfti-5653	54	11	’s	’s	PART
ajfti-5653	54	12	operational	operational	ADJ
ajfti-5653	54	13	and	and	CCONJ
ajfti-5653	54	14	financial	financial	ADJ
ajfti-5653	54	15	characteristics	characteristic	NOUN
ajfti-5653	54	16	is	be	AUX
ajfti-5653	54	17	known	know	VERB
ajfti-5653	54	18	as	as	ADP
ajfti-5653	54	19	financial	financial	ADJ
ajfti-5653	54	20	performance	performance	NOUN
ajfti-5653	54	21	analysis	analysis	NOUN
ajfti-5653	54	22	;	;	PUNCT
ajfti-5653	54	23	in	in	ADP
ajfti-5653	54	24	this	this	DET
ajfti-5653	54	25	study	study	NOUN
ajfti-5653	54	26	,	,	PUNCT
ajfti-5653	54	27	return	return	VERB
ajfti-5653	54	28	on	on	ADP
ajfti-5653	54	29	assets	asset	NOUN
ajfti-5653	54	30	is	be	AUX
ajfti-5653	54	31	used	use	VERB
ajfti-5653	54	32	as	as	ADP
ajfti-5653	54	33	a	a	DET
ajfti-5653	54	34	proxy	proxy	NOUN
ajfti-5653	54	35	for	for	ADP
ajfti-5653	54	36	financial	financial	ADJ
ajfti-5653	54	37	performance	performance	NOUN
ajfti-5653	54	38	.	.	PUNCT
ajfti-5653	55	1	aduda	aduda	NOUN
ajfti-5653	55	2	et	et	PROPN
ajfti-5653	55	3	al	al	PROPN
ajfti-5653	55	4	.	.	PROPN
ajfti-5653	56	1	(	(	PUNCT
ajfti-5653	56	2	2017	2017	NUM
ajfti-5653	56	3	)	)	PUNCT
ajfti-5653	56	4	asserted	assert	VERB
ajfti-5653	56	5	that	that	SCONJ
ajfti-5653	56	6	when	when	SCONJ
ajfti-5653	56	7	assessing	assess	VERB
ajfti-5653	56	8	financial	financial	ADJ
ajfti-5653	56	9	performance	performance	NOUN
ajfti-5653	56	10	,	,	PUNCT
ajfti-5653	56	11	ratio	ratio	NOUN
ajfti-5653	56	12	analysis	analysis	NOUN
ajfti-5653	56	13	is	be	AUX
ajfti-5653	56	14	a	a	DET
ajfti-5653	56	15	helpful	helpful	ADJ
ajfti-5653	56	16	technique	technique	NOUN
ajfti-5653	56	17	.	.	PUNCT
ajfti-5653	57	1	it	it	PRON
ajfti-5653	57	2	may	may	AUX
ajfti-5653	57	3	be	be	AUX
ajfti-5653	57	4	used	use	VERB
ajfti-5653	57	5	to	to	PART
ajfti-5653	57	6	assess	assess	VERB
ajfti-5653	57	7	an	an	DET
ajfti-5653	57	8	organization	organization	NOUN
ajfti-5653	57	9	’s	’s	PART
ajfti-5653	57	10	financial	financial	ADJ
ajfti-5653	57	11	efficiency	efficiency	NOUN
ajfti-5653	57	12	,	,	PUNCT
ajfti-5653	57	13	liquidity	liquidity	NOUN
ajfti-5653	57	14	,	,	PUNCT
ajfti-5653	57	15	profitability	profitability	NOUN
ajfti-5653	57	16	,	,	PUNCT
ajfti-5653	57	17	and	and	CCONJ
ajfti-5653	57	18	solvency	solvency	NOUN
ajfti-5653	57	19	ratios	ratio	NOUN
ajfti-5653	57	20	as	as	ADV
ajfti-5653	57	21	well	well	ADV
ajfti-5653	57	22	as	as	ADP
ajfti-5653	57	23	its	its	PRON
ajfti-5653	57	24	capacity	capacity	NOUN
ajfti-5653	57	25	to	to	PART
ajfti-5653	57	26	pay	pay	VERB
ajfti-5653	57	27	back	back	ADP
ajfti-5653	57	28	loans	loan	NOUN
ajfti-5653	57	29	within	within	ADP
ajfti-5653	57	30	a	a	DET
ajfti-5653	57	31	given	give	VERB
ajfti-5653	57	32	time	time	NOUN
ajfti-5653	57	33	period	period	NOUN
ajfti-5653	57	34	.	.	PUNCT
ajfti-5653	58	1	for	for	ADP
ajfti-5653	58	2	instance	instance	NOUN
ajfti-5653	58	3	,	,	PUNCT
ajfti-5653	58	4	abdulazeez	abdulazeez	PROPN
ajfti-5653	58	5	et	et	PROPN
ajfti-5653	58	6	al	al	PROPN
ajfti-5653	58	7	.	.	PROPN
ajfti-5653	59	1	(	(	PUNCT
ajfti-5653	59	2	2018	2018	NUM
ajfti-5653	59	3	)	)	PUNCT
ajfti-5653	59	4	used	use	VERB
ajfti-5653	59	5	return	return	NOUN
ajfti-5653	59	6	on	on	ADP
ajfti-5653	59	7	equity	equity	NOUN
ajfti-5653	59	8	and	and	CCONJ
ajfti-5653	59	9	return	return	VERB
ajfti-5653	59	10	on	on	ADP
ajfti-5653	59	11	asset	asset	NOUN
ajfti-5653	59	12	to	to	PART
ajfti-5653	59	13	measure	measure	VERB
ajfti-5653	59	14	the	the	DET
ajfti-5653	59	15	performance	performance	NOUN
ajfti-5653	59	16	of	of	ADP
ajfti-5653	59	17	nigerian	nigerian	ADJ
ajfti-5653	59	18	listed	list	VERB
ajfti-5653	59	19	conglomerate	conglomerate	NOUN
ajfti-5653	59	20	companies	company	NOUN
ajfti-5653	59	21	and	and	CCONJ
ajfti-5653	59	22	their	their	PRON
ajfti-5653	59	23	inventory	inventory	NOUN
ajfti-5653	59	24	management	management	NOUN
ajfti-5653	59	25	.	.	PUNCT
ajfti-5653	60	1	oladipupo	oladipupo	NOUN
ajfti-5653	60	2	and	and	CCONJ
ajfti-5653	60	3	okafor	okafor	PROPN
ajfti-5653	60	4	(	(	PUNCT
ajfti-5653	60	5	2017	2017	NUM
ajfti-5653	60	6	)	)	PUNCT
ajfti-5653	60	7	,	,	PUNCT
ajfti-5653	60	8	on	on	ADP
ajfti-5653	60	9	the	the	DET
ajfti-5653	60	10	other	other	ADJ
ajfti-5653	60	11	hand	hand	NOUN
ajfti-5653	60	12	,	,	PUNCT
ajfti-5653	60	13	used	use	VERB
ajfti-5653	60	14	return	return	NOUN
ajfti-5653	60	15	on	on	ADP
ajfti-5653	60	16	assets	asset	NOUN
ajfti-5653	60	17	and	and	CCONJ
ajfti-5653	60	18	the	the	DET
ajfti-5653	60	19	tobin	tobin	NOUN
ajfti-5653	60	20	q	q	NOUN
ajfti-5653	60	21	ratio	ratio	NOUN
ajfti-5653	60	22	to	to	PART
ajfti-5653	60	23	gauge	gauge	VERB
ajfti-5653	60	24	financial	financial	ADJ
ajfti-5653	60	25	success	success	NOUN
ajfti-5653	60	26	.	.	PUNCT
ajfti-5653	61	1	return	return	VERB
ajfti-5653	61	2	on	on	ADP
ajfti-5653	61	3	assets	asset	NOUN
ajfti-5653	61	4	,	,	PUNCT
ajfti-5653	61	5	however	however	ADV
ajfti-5653	61	6	,	,	PUNCT
ajfti-5653	61	7	was	be	AUX
ajfti-5653	61	8	used	use	VERB
ajfti-5653	61	9	in	in	ADP
ajfti-5653	61	10	this	this	DET
ajfti-5653	61	11	study	study	NOUN
ajfti-5653	61	12	as	as	ADP
ajfti-5653	61	13	a	a	DET
ajfti-5653	61	14	stand	stand	NOUN
ajfti-5653	61	15	-	-	PUNCT
ajfti-5653	61	16	in	in	NOUN
ajfti-5653	61	17	for	for	ADP
ajfti-5653	61	18	financial	financial	ADJ
ajfti-5653	61	19	performance	performance	NOUN
ajfti-5653	61	20	because	because	SCONJ
ajfti-5653	61	21	it	it	PRON
ajfti-5653	61	22	is	be	AUX
ajfti-5653	61	23	one	one	NUM
ajfti-5653	61	24	of	of	ADP
ajfti-5653	61	25	the	the	DET
ajfti-5653	61	26	metrics	metric	NOUN
ajfti-5653	61	27	that	that	PRON
ajfti-5653	61	28	is	be	AUX
ajfti-5653	61	29	most	most	ADV
ajfti-5653	61	30	affected	affect	VERB
ajfti-5653	61	31	by	by	ADP
ajfti-5653	61	32	poorly	poorly	ADV
ajfti-5653	61	33	managed	manage	VERB
ajfti-5653	61	34	cloud	cloud	NOUN
ajfti-5653	61	35	-	-	PUNCT
ajfti-5653	61	36	based	base	VERB
ajfti-5653	61	37	accounting	accounting	NOUN
ajfti-5653	61	38	.	.	PUNCT
ajfti-5653	62	1	return	return	NOUN
ajfti-5653	62	2	on	on	ADP
ajfti-5653	62	3	assets	asset	NOUN
ajfti-5653	62	4	(	(	PUNCT
ajfti-5653	62	5	roa	roa	NOUN
ajfti-5653	62	6	)	)	PUNCT
ajfti-5653	62	7	return	return	NOUN
ajfti-5653	62	8	on	on	ADP
ajfti-5653	62	9	assets	asset	NOUN
ajfti-5653	62	10	is	be	AUX
ajfti-5653	62	11	a	a	DET
ajfti-5653	62	12	crucial	crucial	ADJ
ajfti-5653	62	13	indicator	indicator	NOUN
ajfti-5653	62	14	of	of	ADP
ajfti-5653	62	15	a	a	DET
ajfti-5653	62	16	manufacturing	manufacture	VERB
ajfti-5653	62	17	company	company	NOUN
ajfti-5653	62	18	’s	’s	PART
ajfti-5653	62	19	profitability	profitability	NOUN
ajfti-5653	62	20	.	.	PUNCT
ajfti-5653	63	1	it	it	PRON
ajfti-5653	63	2	is	be	AUX
ajfti-5653	63	3	defined	define	VERB
ajfti-5653	63	4	as	as	ADP
ajfti-5653	63	5	the	the	DET
ajfti-5653	63	6	ratio	ratio	NOUN
ajfti-5653	63	7	of	of	ADP
ajfti-5653	63	8	revenue	revenue	NOUN
ajfti-5653	63	9	to	to	ADP
ajfti-5653	63	10	total	total	ADJ
ajfti-5653	63	11	assets	asset	NOUN
ajfti-5653	63	12	.	.	PUNCT
ajfti-5653	64	1	it	it	PRON
ajfti-5653	64	2	evaluates	evaluate	VERB
ajfti-5653	64	3	how	how	SCONJ
ajfti-5653	64	4	well	well	ADV
ajfti-5653	64	5	managers	manager	NOUN
ajfti-5653	64	6	of	of	ADP
ajfti-5653	64	7	manufacturing	manufacturing	NOUN
ajfti-5653	64	8	firms	firm	NOUN
ajfti-5653	64	9	can	can	AUX
ajfti-5653	64	10	use	use	VERB
ajfti-5653	64	11	their	their	PRON
ajfti-5653	64	12	resources	resource	NOUN
ajfti-5653	64	13	to	to	PART
ajfti-5653	64	14	generate	generate	VERB
ajfti-5653	64	15	a	a	DET
ajfti-5653	64	16	profit	profit	NOUN
ajfti-5653	64	17	.	.	PUNCT
ajfti-5653	65	1	the	the	DET
ajfti-5653	65	2	efficiency	efficiency	NOUN
ajfti-5653	65	3	with	with	ADP
ajfti-5653	65	4	which	which	PRON
ajfti-5653	65	5	the	the	DET
ajfti-5653	65	6	business	business	NOUN
ajfti-5653	65	7	uses	use	VERB
ajfti-5653	65	8	its	its	PRON
ajfti-5653	65	9	resources	resource	NOUN
ajfti-5653	65	10	to	to	PART
ajfti-5653	65	11	generate	generate	VERB
ajfti-5653	65	12	income	income	NOUN
ajfti-5653	65	13	is	be	AUX
ajfti-5653	65	14	also	also	ADV
ajfti-5653	65	15	demonstrated	demonstrate	VERB
ajfti-5653	65	16	.	.	PUNCT
ajfti-5653	66	1	it	it	PRON
ajfti-5653	66	2	further	far	ADV
ajfti-5653	66	3	demonstrates	demonstrate	VERB
ajfti-5653	66	4	how	how	SCONJ
ajfti-5653	66	5	well	well	ADV
ajfti-5653	66	6	business	business	NOUN
ajfti-5653	66	7	management	management	NOUN
ajfti-5653	66	8	makes	make	VERB
ajfti-5653	66	9	use	use	NOUN
ajfti-5653	66	10	of	of	ADP
ajfti-5653	66	11	all	all	DET
ajfti-5653	66	12	available	available	ADJ
ajfti-5653	66	13	resources	resource	NOUN
ajfti-5653	66	14	to	to	PART
ajfti-5653	66	15	produce	produce	VERB
ajfti-5653	66	16	net	net	ADJ
ajfti-5653	66	17	income	income	NOUN
ajfti-5653	66	18	(	(	PUNCT
ajfti-5653	66	19	khrawish	khrawish	ADJ
ajfti-5653	66	20	,	,	PUNCT
ajfti-5653	66	21	2017	2017	NUM
ajfti-5653	66	22	)	)	PUNCT
ajfti-5653	66	23	.	.	PUNCT
ajfti-5653	67	1	according	accord	VERB
ajfti-5653	67	2	to	to	ADP
ajfti-5653	67	3	sehrish	sehrish	PROPN
ajfti-5653	67	4	et	et	PROPN
ajfti-5653	67	5	al	al	PROPN
ajfti-5653	67	6	.	.	PROPN
ajfti-5653	68	1	(	(	PUNCT
ajfti-5653	68	2	2019	2019	NUM
ajfti-5653	68	3	)	)	PUNCT
ajfti-5653	68	4	,	,	PUNCT
ajfti-5653	68	5	roa	roa	PROPN
ajfti-5653	68	6	establishes	establish	VERB
ajfti-5653	68	7	the	the	DET
ajfti-5653	68	8	amount	amount	NOUN
ajfti-5653	68	9	of	of	ADP
ajfti-5653	68	10	profit	profit	NOUN
ajfti-5653	68	11	generated	generate	VERB
ajfti-5653	68	12	per	per	ADP
ajfti-5653	68	13	asset	asset	NOUN
ajfti-5653	68	14	.	.	PUNCT
ajfti-5653	69	1	it	it	PRON
ajfti-5653	69	2	shows	show	VERB
ajfti-5653	69	3	the	the	DET
ajfti-5653	69	4	effectiveness	effectiveness	NOUN
ajfti-5653	69	5	with	with	ADP
ajfti-5653	69	6	which	which	PRON
ajfti-5653	69	7	a	a	DET
ajfti-5653	69	8	business	business	NOUN
ajfti-5653	69	9	uses	use	VERB
ajfti-5653	69	10	its	its	PRON
ajfti-5653	69	11	assets	asset	NOUN
ajfti-5653	69	12	or	or	CCONJ
ajfti-5653	69	13	financial	financial	ADJ
ajfti-5653	69	14	resources	resource	NOUN
ajfti-5653	69	15	to	to	PART
ajfti-5653	69	16	generate	generate	VERB
ajfti-5653	69	17	profits	profit	NOUN
ajfti-5653	69	18	.	.	PUNCT
ajfti-5653	70	1	simply	simply	ADV
ajfti-5653	70	2	said	say	VERB
ajfti-5653	70	3	,	,	PUNCT
ajfti-5653	70	4	roa	roa	PROPN
ajfti-5653	70	5	indicates	indicate	VERB
ajfti-5653	70	6	management	management	NOUN
ajfti-5653	70	7	effectiveness	effectiveness	NOUN
ajfti-5653	70	8	and	and	CCONJ
ajfti-5653	70	9	shows	show	VERB
ajfti-5653	70	10	how	how	SCONJ
ajfti-5653	70	11	well	well	ADV
ajfti-5653	70	12	a	a	DET
ajfti-5653	70	13	manufacturing	manufacture	VERB
ajfti-5653	70	14	company	company	NOUN
ajfti-5653	70	15	’s	’s	PART
ajfti-5653	70	16	management	management	NOUN
ajfti-5653	70	17	uses	use	VERB
ajfti-5653	70	18	its	its	PRON
ajfti-5653	70	19	resources	resource	NOUN
ajfti-5653	70	20	to	to	PART
ajfti-5653	70	21	generate	generate	VERB
ajfti-5653	70	22	profits	profit	NOUN
ajfti-5653	70	23	.	.	PUNCT
ajfti-5653	71	1	a	a	DET
ajfti-5653	71	2	manufacturing	manufacture	VERB
ajfti-5653	71	3	company	company	NOUN
ajfti-5653	71	4	’s	’s	PART
ajfti-5653	71	5	profitability	profitability	NOUN
ajfti-5653	71	6	or	or	CCONJ
ajfti-5653	71	7	strong	strong	ADJ
ajfti-5653	71	8	performance	performance	NOUN
ajfti-5653	71	9	may	may	AUX
ajfti-5653	71	10	be	be	AUX
ajfti-5653	71	11	clearly	clearly	ADV
ajfti-5653	71	12	determined	determine	VERB
ajfti-5653	71	13	by	by	ADP
ajfti-5653	71	14	a	a	DET
ajfti-5653	71	15	high	high	ADJ
ajfti-5653	71	16	return	return	NOUN
ajfti-5653	71	17	on	on	ADP
ajfti-5653	71	18	assets	asset	NOUN
ajfti-5653	71	19	(	(	PUNCT
ajfti-5653	71	20	roa	roa	NOUN
ajfti-5653	71	21	)	)	PUNCT
ajfti-5653	71	22	ratio	ratio	NOUN
ajfti-5653	71	23	(	(	PUNCT
ajfti-5653	71	24	bentum	bentum	NOUN
ajfti-5653	71	25	,	,	PUNCT
ajfti-5653	71	26	2020	2020	NUM
ajfti-5653	71	27	)	)	PUNCT
ajfti-5653	71	28	.	.	PUNCT
ajfti-5653	72	1	cloud	cloud	NOUN
ajfti-5653	72	2	-	-	PUNCT
ajfti-5653	72	3	based	base	VERB
ajfti-5653	72	4	accounting	accounting	NOUN
ajfti-5653	72	5	accounting	accounting	NOUN
ajfti-5653	72	6	software	software	NOUN
ajfti-5653	72	7	is	be	AUX
ajfti-5653	72	8	often	often	ADV
ajfti-5653	72	9	bought	buy	VERB
ajfti-5653	72	10	as	as	ADP
ajfti-5653	72	11	a	a	DET
ajfti-5653	72	12	package	package	NOUN
ajfti-5653	72	13	and	and	CCONJ
ajfti-5653	72	14	set	set	VERB
ajfti-5653	72	15	up	up	ADP
ajfti-5653	72	16	locally	locally	ADV
ajfti-5653	72	17	on	on	ADP
ajfti-5653	72	18	a	a	DET
ajfti-5653	72	19	user	user	NOUN
ajfti-5653	72	20	’s	’s	PART
ajfti-5653	72	21	desktop	desktop	NOUN
ajfti-5653	72	22	computer	computer	NOUN
ajfti-5653	72	23	(	(	PUNCT
ajfti-5653	72	24	dimitriu	dimitriu	PROPN
ajfti-5653	72	25	&	&	CCONJ
ajfti-5653	72	26	matei	matei	NOUN
ajfti-5653	72	27	,	,	PUNCT
ajfti-5653	72	28	2015	2015	NUM
ajfti-5653	72	29	)	)	PUNCT
ajfti-5653	72	30	.	.	PUNCT
ajfti-5653	73	1	in	in	ADP
ajfti-5653	73	2	contrast	contrast	NOUN
ajfti-5653	73	3	,	,	PUNCT
ajfti-5653	73	4	cloud	cloud	ADJ
ajfti-5653	73	5	accounting	accounting	NOUN
ajfti-5653	73	6	delivers	deliver	VERB
ajfti-5653	73	7	on	on	ADP
ajfti-5653	73	8	-	-	PUNCT
ajfti-5653	73	9	demand	demand	NOUN
ajfti-5653	73	10	accounting	accounting	NOUN
ajfti-5653	73	11	services	service	NOUN
ajfti-5653	73	12	via	via	ADP
ajfti-5653	73	13	the	the	DET
ajfti-5653	73	14	vendor	vendor	NOUN
ajfti-5653	73	15	’s	’s	PART
ajfti-5653	73	16	webbased	webbase	VERB
ajfti-5653	73	17	apps	app	NOUN
ajfti-5653	73	18	,	,	PUNCT
ajfti-5653	73	19	accessible	accessible	ADJ
ajfti-5653	73	20	at	at	ADP
ajfti-5653	73	21	any	any	DET
ajfti-5653	73	22	time	time	NOUN
ajfti-5653	73	23	and	and	CCONJ
ajfti-5653	73	24	from	from	ADP
ajfti-5653	73	25	any	any	DET
ajfti-5653	73	26	location	location	NOUN
ajfti-5653	73	27	(	(	PUNCT
ajfti-5653	73	28	christauskas	christauskas	PROPN
ajfti-5653	73	29	&	&	CCONJ
ajfti-5653	73	30	miseviciene	miseviciene	NOUN
ajfti-5653	73	31	,	,	PUNCT
ajfti-5653	73	32	2022	2022	NUM
ajfti-5653	73	33	)	)	PUNCT
ajfti-5653	73	34	.	.	PUNCT
ajfti-5653	74	1	cloud	cloud	PROPN
ajfti-5653	74	2	computing	computing	NOUN
ajfti-5653	74	3	,	,	PUNCT
ajfti-5653	74	4	together	together	ADV
ajfti-5653	74	5	with	with	ADP
ajfti-5653	74	6	blockchain	blockchain	PROPN
ajfti-5653	74	7	,	,	PUNCT
ajfti-5653	74	8	big	big	ADJ
ajfti-5653	74	9	data	datum	NOUN
ajfti-5653	74	10	analytics	analytic	NOUN
ajfti-5653	74	11	,	,	PUNCT
ajfti-5653	74	12	and	and	CCONJ
ajfti-5653	74	13	artificial	artificial	ADJ
ajfti-5653	74	14	intelligence	intelligence	NOUN
ajfti-5653	74	15	(	(	PUNCT
ajfti-5653	74	16	ai	ai	NOUN
ajfti-5653	74	17	)	)	PUNCT
ajfti-5653	74	18	,	,	PUNCT
ajfti-5653	74	19	has	have	AUX
ajfti-5653	74	20	completely	completely	ADV
ajfti-5653	74	21	changed	change	VERB
ajfti-5653	74	22	the	the	DET
ajfti-5653	74	23	accounting	accounting	NOUN
ajfti-5653	74	24	process	process	NOUN
ajfti-5653	74	25	and	and	CCONJ
ajfti-5653	74	26	corporate	corporate	ADJ
ajfti-5653	74	27	environment	environment	NOUN
ajfti-5653	74	28	in	in	ADP
ajfti-5653	74	29	recent	recent	ADJ
ajfti-5653	74	30	years	year	NOUN
ajfti-5653	74	31	(	(	PUNCT
ajfti-5653	74	32	ionescu	ionescu	PROPN
ajfti-5653	74	33	,	,	PUNCT
ajfti-5653	74	34	2019	2019	NUM
ajfti-5653	74	35	;	;	PUNCT
ajfti-5653	74	36	wattana	wattana	PROPN
ajfti-5653	74	37	viriyasitavat	viriyasitavat	PROPN
ajfti-5653	74	38	&	&	CCONJ
ajfti-5653	74	39	hoonsopon	hoonsopon	PROPN
ajfti-5653	74	40	,	,	PUNCT
ajfti-5653	74	41	2019	2019	NUM
ajfti-5653	74	42	;	;	PUNCT
ajfti-5653	74	43	viriyasitavat	viriyasitavat	NOUN
ajfti-5653	74	44	et	et	PROPN
ajfti-5653	74	45	al	al	PROPN
ajfti-5653	74	46	.	.	PROPN
ajfti-5653	74	47	,	,	PUNCT
ajfti-5653	74	48	2019	2019	NUM
ajfti-5653	74	49	;	;	PUNCT
ajfti-5653	74	50	yoon	yoon	PROPN
ajfti-5653	74	51	,	,	PUNCT
ajfti-5653	74	52	2020	2020	NUM
ajfti-5653	74	53	)	)	PUNCT
ajfti-5653	74	54	.	.	PUNCT
ajfti-5653	75	1	cloud	cloud	NOUN
ajfti-5653	75	2	accounting	accounting	NOUN
ajfti-5653	75	3	is	be	AUX
ajfti-5653	75	4	the	the	DET
ajfti-5653	75	5	practice	practice	NOUN
ajfti-5653	75	6	of	of	ADP
ajfti-5653	75	7	managing	manage	VERB
ajfti-5653	75	8	financial	financial	ADJ
ajfti-5653	75	9	transactions	transaction	NOUN
ajfti-5653	75	10	,	,	PUNCT
ajfti-5653	75	11	reporting	reporting	NOUN
ajfti-5653	75	12	,	,	PUNCT
ajfti-5653	75	13	and	and	CCONJ
ajfti-5653	75	14	data	datum	NOUN
ajfti-5653	75	15	storage	storage	NOUN
ajfti-5653	75	16	using	use	VERB
ajfti-5653	75	17	internetbased	internetbased	ADJ
ajfti-5653	75	18	software	software	NOUN
ajfti-5653	75	19	that	that	PRON
ajfti-5653	75	20	is	be	AUX
ajfti-5653	75	21	housed	house	VERB
ajfti-5653	75	22	on	on	ADP
ajfti-5653	75	23	distant	distant	ADJ
ajfti-5653	75	24	servers	server	NOUN
ajfti-5653	75	25	as	as	SCONJ
ajfti-5653	75	26	opposed	oppose	VERB
ajfti-5653	75	27	to	to	ADP
ajfti-5653	75	28	a	a	DET
ajfti-5653	75	29	business	business	NOUN
ajfti-5653	75	30	’s	’s	PART
ajfti-5653	75	31	local	local	ADJ
ajfti-5653	75	32	computer	computer	NOUN
ajfti-5653	75	33	systems	system	NOUN
ajfti-5653	75	34	.	.	PUNCT
ajfti-5653	76	1	this	this	DET
ajfti-5653	76	2	technology	technology	NOUN
ajfti-5653	76	3	facilitates	facilitate	VERB
ajfti-5653	76	4	improved	improve	VERB
ajfti-5653	76	5	cooperation	cooperation	NOUN
ajfti-5653	76	6	across	across	ADP
ajfti-5653	76	7	organizational	organizational	ADJ
ajfti-5653	76	8	units	unit	NOUN
ajfti-5653	76	9	,	,	PUNCT
ajfti-5653	76	10	scalability	scalability	NOUN
ajfti-5653	76	11	,	,	PUNCT
ajfti-5653	76	12	automation	automation	NOUN
ajfti-5653	76	13	of	of	ADP
ajfti-5653	76	14	repetitive	repetitive	ADJ
ajfti-5653	76	15	accounting	accounting	NOUN
ajfti-5653	76	16	operations	operation	NOUN
ajfti-5653	76	17	,	,	PUNCT
ajfti-5653	76	18	and	and	CCONJ
ajfti-5653	76	19	real	real	ADJ
ajfti-5653	76	20	-	-	PUNCT
ajfti-5653	76	21	time	time	NOUN
ajfti-5653	76	22	access	access	NOUN
ajfti-5653	76	23	to	to	ADP
ajfti-5653	76	24	financial	financial	ADJ
ajfti-5653	76	25	pa	pa	PROPN
ajfti-5653	76	26	ge	ge	PROPN
ajfti-5653	76	27	14	14	NUM
ajfti-5653	76	28	5	5	NUM
ajfti-5653	76	29	https://journals.e-palli.com/home/index.php/ajfti	https://journals.e-palli.com/home/index.php/ajfti	PROPN
ajfti-5653	76	30	am	be	AUX
ajfti-5653	76	31	.	.	PUNCT
ajfti-5653	77	1	j.	j.	PROPN
ajfti-5653	77	2	financ	financ	PROPN
ajfti-5653	77	3	.	.	PUNCT
ajfti-5653	78	1	technol	technol	PROPN
ajfti-5653	78	2	.	.	PUNCT
ajfti-5653	78	3	innov	innov	PROPN
ajfti-5653	78	4	.	.	PUNCT
ajfti-5653	79	1	3(1	3(1	NUM
ajfti-5653	79	2	)	)	PUNCT
ajfti-5653	79	3	143	143	NUM
ajfti-5653	79	4	-	-	SYM
ajfti-5653	79	5	154	154	NUM
ajfti-5653	79	6	,	,	PUNCT
ajfti-5653	79	7	2025	2025	NUM
ajfti-5653	79	8	data	datum	NOUN
ajfti-5653	79	9	(	(	PUNCT
ajfti-5653	79	10	adebayo	adebayo	PROPN
ajfti-5653	79	11	&	&	CCONJ
ajfti-5653	79	12	okonkwo	okonkwo	PROPN
ajfti-5653	79	13	,	,	PUNCT
ajfti-5653	79	14	2023	2023	NUM
ajfti-5653	79	15	)	)	PUNCT
ajfti-5653	79	16	.	.	PUNCT
ajfti-5653	80	1	virtual	virtual	ADJ
ajfti-5653	80	2	accounting	accounting	NOUN
ajfti-5653	80	3	systems	system	NOUN
ajfti-5653	80	4	,	,	PUNCT
ajfti-5653	80	5	online	online	ADJ
ajfti-5653	80	6	accounting	accounting	NOUN
ajfti-5653	80	7	,	,	PUNCT
ajfti-5653	80	8	web	web	NOUN
ajfti-5653	80	9	accounting	accounting	NOUN
ajfti-5653	80	10	,	,	PUNCT
ajfti-5653	80	11	e	e	NOUN
ajfti-5653	80	12	-	-	ADJ
ajfti-5653	80	13	accounting	accounting	ADJ
ajfti-5653	80	14	,	,	PUNCT
ajfti-5653	80	15	real	real	ADJ
ajfti-5653	80	16	-	-	PUNCT
ajfti-5653	80	17	time	time	NOUN
ajfti-5653	80	18	accounting	accounting	NOUN
ajfti-5653	80	19	,	,	PUNCT
ajfti-5653	80	20	and	and	CCONJ
ajfti-5653	80	21	cloud	cloud	NOUN
ajfti-5653	80	22	accounting	accounting	NOUN
ajfti-5653	80	23	software	software	NOUN
ajfti-5653	80	24	are	be	AUX
ajfti-5653	80	25	other	other	ADJ
ajfti-5653	80	26	names	name	NOUN
ajfti-5653	80	27	for	for	ADP
ajfti-5653	80	28	cloud	cloud	NOUN
ajfti-5653	80	29	accounting	accounting	NOUN
ajfti-5653	80	30	(	(	PUNCT
ajfti-5653	80	31	ionescu	ionescu	PROPN
ajfti-5653	80	32	,	,	PUNCT
ajfti-5653	80	33	2019	2019	NUM
ajfti-5653	80	34	)	)	PUNCT
ajfti-5653	80	35	.	.	PUNCT
ajfti-5653	81	1	cloud	cloud	NOUN
ajfti-5653	81	2	accounting	accounting	NOUN
ajfti-5653	81	3	is	be	AUX
ajfti-5653	81	4	different	different	ADJ
ajfti-5653	81	5	from	from	ADP
ajfti-5653	81	6	traditional	traditional	ADJ
ajfti-5653	81	7	accounting	accounting	NOUN
ajfti-5653	81	8	in	in	ADP
ajfti-5653	81	9	a	a	DET
ajfti-5653	81	10	number	number	NOUN
ajfti-5653	81	11	of	of	ADP
ajfti-5653	81	12	ways	way	NOUN
ajfti-5653	81	13	,	,	PUNCT
ajfti-5653	81	14	including	include	VERB
ajfti-5653	81	15	the	the	DET
ajfti-5653	81	16	kind	kind	NOUN
ajfti-5653	81	17	of	of	ADP
ajfti-5653	81	18	software	software	NOUN
ajfti-5653	81	19	license	license	NOUN
ajfti-5653	81	20	(	(	PUNCT
ajfti-5653	81	21	rent	rent	VERB
ajfti-5653	81	22	vs.	vs.	ADP
ajfti-5653	81	23	buy	buy	NOUN
ajfti-5653	81	24	)	)	PUNCT
ajfti-5653	81	25	,	,	PUNCT
ajfti-5653	81	26	the	the	DET
ajfti-5653	81	27	location	location	NOUN
ajfti-5653	81	28	of	of	ADP
ajfti-5653	81	29	the	the	DET
ajfti-5653	81	30	system	system	NOUN
ajfti-5653	81	31	(	(	PUNCT
ajfti-5653	81	32	cloud	cloud	NOUN
ajfti-5653	81	33	vs.	vs.	ADP
ajfti-5653	81	34	user	user	NOUN
ajfti-5653	81	35	site	site	PROPN
ajfti-5653	81	36	)	)	PUNCT
ajfti-5653	81	37	,	,	PUNCT
ajfti-5653	81	38	and	and	CCONJ
ajfti-5653	81	39	the	the	DET
ajfti-5653	81	40	maintenance	maintenance	NOUN
ajfti-5653	81	41	and	and	CCONJ
ajfti-5653	81	42	support	support	NOUN
ajfti-5653	81	43	costs	cost	NOUN
ajfti-5653	81	44	(	(	PUNCT
ajfti-5653	81	45	included	include	VERB
ajfti-5653	81	46	in	in	ADP
ajfti-5653	81	47	the	the	DET
ajfti-5653	81	48	package	package	NOUN
ajfti-5653	81	49	vs.	vs.	ADP
ajfti-5653	81	50	separately	separately	ADV
ajfti-5653	81	51	purchased	purchase	VERB
ajfti-5653	81	52	)	)	PUNCT
ajfti-5653	81	53	.	.	PUNCT
ajfti-5653	82	1	the	the	DET
ajfti-5653	82	2	combination	combination	NOUN
ajfti-5653	82	3	of	of	ADP
ajfti-5653	82	4	the	the	DET
ajfti-5653	82	5	fundamentals	fundamental	NOUN
ajfti-5653	82	6	of	of	ADP
ajfti-5653	82	7	cloud	cloud	NOUN
ajfti-5653	82	8	computing	computing	NOUN
ajfti-5653	82	9	and	and	CCONJ
ajfti-5653	82	10	the	the	DET
ajfti-5653	82	11	operations	operation	NOUN
ajfti-5653	82	12	of	of	ADP
ajfti-5653	82	13	the	the	DET
ajfti-5653	82	14	accounting	accounting	NOUN
ajfti-5653	82	15	information	information	NOUN
ajfti-5653	82	16	system	system	NOUN
ajfti-5653	82	17	gave	give	VERB
ajfti-5653	82	18	rise	rise	NOUN
ajfti-5653	82	19	to	to	ADP
ajfti-5653	82	20	cloud	cloud	NOUN
ajfti-5653	82	21	accounting	accounting	NOUN
ajfti-5653	82	22	(	(	PUNCT
ajfti-5653	82	23	khanom	khanom	PROPN
ajfti-5653	82	24	,	,	PUNCT
ajfti-5653	82	25	2017	2017	NUM
ajfti-5653	82	26	)	)	PUNCT
ajfti-5653	82	27	.	.	PUNCT
ajfti-5653	83	1	cloud	cloud	ADJ
ajfti-5653	83	2	accounting	accounting	NOUN
ajfti-5653	83	3	makes	make	VERB
ajfti-5653	83	4	it	it	PRON
ajfti-5653	83	5	easier	easy	ADJ
ajfti-5653	83	6	to	to	PART
ajfti-5653	83	7	handle	handle	VERB
ajfti-5653	83	8	financial	financial	ADJ
ajfti-5653	83	9	data	datum	NOUN
ajfti-5653	83	10	more	more	ADV
ajfti-5653	83	11	quickly	quickly	ADV
ajfti-5653	83	12	and	and	CCONJ
ajfti-5653	83	13	accurately	accurately	ADV
ajfti-5653	83	14	,	,	PUNCT
ajfti-5653	83	15	which	which	PRON
ajfti-5653	83	16	is	be	AUX
ajfti-5653	83	17	crucial	crucial	ADJ
ajfti-5653	83	18	for	for	ADP
ajfti-5653	83	19	financial	financial	ADJ
ajfti-5653	83	20	reporting	reporting	NOUN
ajfti-5653	83	21	,	,	PUNCT
ajfti-5653	83	22	regulatory	regulatory	ADJ
ajfti-5653	83	23	compliance	compliance	NOUN
ajfti-5653	83	24	,	,	PUNCT
ajfti-5653	83	25	and	and	CCONJ
ajfti-5653	83	26	strategic	strategic	ADJ
ajfti-5653	83	27	decisionmaking	decisionmaking	NOUN
ajfti-5653	83	28	in	in	ADP
ajfti-5653	83	29	the	the	DET
ajfti-5653	83	30	banking	banking	NOUN
ajfti-5653	83	31	industry	industry	NOUN
ajfti-5653	83	32	.	.	PUNCT
ajfti-5653	84	1	the	the	DET
ajfti-5653	84	2	cloud	cloud	NOUN
ajfti-5653	84	3	platform	platform	NOUN
ajfti-5653	84	4	facilitates	facilitate	VERB
ajfti-5653	84	5	the	the	DET
ajfti-5653	84	6	integration	integration	NOUN
ajfti-5653	84	7	of	of	ADP
ajfti-5653	84	8	various	various	ADJ
ajfti-5653	84	9	financial	financial	ADJ
ajfti-5653	84	10	systems	system	NOUN
ajfti-5653	84	11	,	,	PUNCT
ajfti-5653	84	12	including	include	VERB
ajfti-5653	84	13	core	core	NOUN
ajfti-5653	84	14	banking	banking	NOUN
ajfti-5653	84	15	and	and	CCONJ
ajfti-5653	84	16	customer	customer	NOUN
ajfti-5653	84	17	relationship	relationship	NOUN
ajfti-5653	84	18	management	management	NOUN
ajfti-5653	84	19	(	(	PUNCT
ajfti-5653	84	20	crm	crm	NOUN
ajfti-5653	84	21	)	)	PUNCT
ajfti-5653	84	22	technologies	technology	NOUN
ajfti-5653	84	23	,	,	PUNCT
ajfti-5653	84	24	which	which	PRON
ajfti-5653	84	25	improves	improve	VERB
ajfti-5653	84	26	overall	overall	ADJ
ajfti-5653	84	27	operational	operational	ADJ
ajfti-5653	84	28	efficiency	efficiency	NOUN
ajfti-5653	84	29	(	(	PUNCT
ajfti-5653	84	30	ibrahim	ibrahim	PROPN
ajfti-5653	84	31	&	&	CCONJ
ajfti-5653	84	32	oladele	oladele	PROPN
ajfti-5653	84	33	,	,	PUNCT
ajfti-5653	84	34	2022	2022	NUM
ajfti-5653	84	35	)	)	PUNCT
ajfti-5653	84	36	.	.	PUNCT
ajfti-5653	85	1	software	software	NOUN
ajfti-5653	85	2	cost	cost	VERB
ajfti-5653	85	3	an	an	DET
ajfti-5653	85	4	organization	organization	NOUN
ajfti-5653	85	5	’s	’s	PART
ajfti-5653	85	6	financial	financial	ADJ
ajfti-5653	85	7	outlay	outlay	NOUN
ajfti-5653	85	8	for	for	ADP
ajfti-5653	85	9	purchasing	purchasing	NOUN
ajfti-5653	85	10	,	,	PUNCT
ajfti-5653	85	11	subscribing	subscribe	VERB
ajfti-5653	85	12	to	to	ADP
ajfti-5653	85	13	,	,	PUNCT
ajfti-5653	85	14	or	or	CCONJ
ajfti-5653	85	15	creating	create	VERB
ajfti-5653	85	16	accounting	accounting	NOUN
ajfti-5653	85	17	software	software	NOUN
ajfti-5653	85	18	applications	application	NOUN
ajfti-5653	85	19	—	—	PUNCT
ajfti-5653	85	20	especially	especially	ADV
ajfti-5653	85	21	those	those	PRON
ajfti-5653	85	22	housed	house	VERB
ajfti-5653	85	23	on	on	ADP
ajfti-5653	85	24	cloud	cloud	NOUN
ajfti-5653	85	25	platforms	platform	NOUN
ajfti-5653	85	26	—	—	PUNCT
ajfti-5653	85	27	is	be	AUX
ajfti-5653	85	28	referred	refer	VERB
ajfti-5653	85	29	to	to	ADP
ajfti-5653	85	30	as	as	ADP
ajfti-5653	85	31	software	software	NOUN
ajfti-5653	85	32	cost	cost	NOUN
ajfti-5653	85	33	.	.	PUNCT
ajfti-5653	86	1	monthly	monthly	ADJ
ajfti-5653	86	2	or	or	CCONJ
ajfti-5653	86	3	yearly	yearly	ADJ
ajfti-5653	86	4	subscription	subscription	NOUN
ajfti-5653	86	5	fees	fee	NOUN
ajfti-5653	86	6	,	,	PUNCT
ajfti-5653	86	7	license	license	NOUN
ajfti-5653	86	8	fees	fee	NOUN
ajfti-5653	86	9	,	,	PUNCT
ajfti-5653	86	10	api	api	NOUN
ajfti-5653	86	11	integrations	integration	NOUN
ajfti-5653	86	12	,	,	PUNCT
ajfti-5653	86	13	and	and	CCONJ
ajfti-5653	86	14	upgrades	upgrade	NOUN
ajfti-5653	86	15	for	for	ADP
ajfti-5653	86	16	more	more	ADJ
ajfti-5653	86	17	functionality	functionality	NOUN
ajfti-5653	86	18	or	or	CCONJ
ajfti-5653	86	19	greater	great	ADJ
ajfti-5653	86	20	user	user	NOUN
ajfti-5653	86	21	access	access	NOUN
ajfti-5653	86	22	are	be	AUX
ajfti-5653	86	23	common	common	ADJ
ajfti-5653	86	24	software	software	NOUN
ajfti-5653	86	25	expenses	expense	NOUN
ajfti-5653	86	26	in	in	ADP
ajfti-5653	86	27	cloud	cloud	ADJ
ajfti-5653	86	28	accounting	accounting	NOUN
ajfti-5653	86	29	.	.	PUNCT
ajfti-5653	87	1	under	under	ADP
ajfti-5653	87	2	the	the	DET
ajfti-5653	87	3	cloud	cloud	NOUN
ajfti-5653	87	4	model	model	NOUN
ajfti-5653	87	5	,	,	PUNCT
ajfti-5653	87	6	these	these	DET
ajfti-5653	87	7	expenses	expense	NOUN
ajfti-5653	87	8	are	be	AUX
ajfti-5653	87	9	frequently	frequently	ADV
ajfti-5653	87	10	categorized	categorize	VERB
ajfti-5653	87	11	as	as	ADP
ajfti-5653	87	12	operational	operational	ADJ
ajfti-5653	87	13	rather	rather	ADV
ajfti-5653	87	14	than	than	ADP
ajfti-5653	87	15	capital	capital	NOUN
ajfti-5653	87	16	costs	cost	NOUN
ajfti-5653	87	17	because	because	SCONJ
ajfti-5653	87	18	the	the	DET
ajfti-5653	87	19	majority	majority	NOUN
ajfti-5653	87	20	of	of	ADP
ajfti-5653	87	21	cloud	cloud	NOUN
ajfti-5653	87	22	-	-	PUNCT
ajfti-5653	87	23	based	base	VERB
ajfti-5653	87	24	technologies	technology	NOUN
ajfti-5653	87	25	function	function	VERB
ajfti-5653	87	26	as	as	ADP
ajfti-5653	87	27	pay	pay	NOUN
ajfti-5653	87	28	-	-	PUNCT
ajfti-5653	87	29	as	as	ADP
ajfti-5653	87	30	-	-	PUNCT
ajfti-5653	87	31	you	you	PRON
ajfti-5653	87	32	-	-	PUNCT
ajfti-5653	87	33	use	use	NOUN
ajfti-5653	87	34	rather	rather	ADV
ajfti-5653	87	35	than	than	ADP
ajfti-5653	87	36	one	one	NUM
ajfti-5653	87	37	-	-	PUNCT
ajfti-5653	87	38	time	time	NOUN
ajfti-5653	87	39	purchases	purchase	NOUN
ajfti-5653	87	40	(	(	PUNCT
ajfti-5653	87	41	okoye	okoye	PROPN
ajfti-5653	87	42	&	&	CCONJ
ajfti-5653	87	43	ofoegbu	ofoegbu	NOUN
ajfti-5653	87	44	,	,	PUNCT
ajfti-5653	87	45	2023	2023	NUM
ajfti-5653	87	46	)	)	PUNCT
ajfti-5653	87	47	.	.	PUNCT
ajfti-5653	88	1	certain	certain	ADJ
ajfti-5653	88	2	nigerian	nigerian	ADJ
ajfti-5653	88	3	banks	bank	NOUN
ajfti-5653	88	4	have	have	AUX
ajfti-5653	88	5	paid	pay	VERB
ajfti-5653	88	6	exorbitant	exorbitant	ADJ
ajfti-5653	88	7	software	software	NOUN
ajfti-5653	88	8	subscription	subscription	NOUN
ajfti-5653	88	9	prices	price	NOUN
ajfti-5653	88	10	without	without	ADP
ajfti-5653	88	11	seeing	see	VERB
ajfti-5653	88	12	a	a	DET
ajfti-5653	88	13	corresponding	corresponding	ADJ
ajfti-5653	88	14	increase	increase	NOUN
ajfti-5653	88	15	in	in	ADP
ajfti-5653	88	16	the	the	DET
ajfti-5653	88	17	quality	quality	NOUN
ajfti-5653	88	18	of	of	ADP
ajfti-5653	88	19	their	their	PRON
ajfti-5653	88	20	financial	financial	ADJ
ajfti-5653	88	21	reporting	reporting	NOUN
ajfti-5653	88	22	or	or	CCONJ
ajfti-5653	88	23	asset	asset	NOUN
ajfti-5653	88	24	performance	performance	NOUN
ajfti-5653	88	25	.	.	PUNCT
ajfti-5653	89	1	a	a	DET
ajfti-5653	89	2	lack	lack	NOUN
ajfti-5653	89	3	of	of	ADP
ajfti-5653	89	4	connectivity	connectivity	NOUN
ajfti-5653	89	5	with	with	ADP
ajfti-5653	89	6	other	other	ADJ
ajfti-5653	89	7	operational	operational	ADJ
ajfti-5653	89	8	tools	tool	NOUN
ajfti-5653	89	9	,	,	PUNCT
ajfti-5653	89	10	overlapping	overlap	VERB
ajfti-5653	89	11	system	system	NOUN
ajfti-5653	89	12	functionality	functionality	NOUN
ajfti-5653	89	13	,	,	PUNCT
ajfti-5653	89	14	or	or	CCONJ
ajfti-5653	89	15	poor	poor	ADJ
ajfti-5653	89	16	software	software	NOUN
ajfti-5653	89	17	vetting	vetting	NOUN
ajfti-5653	89	18	are	be	AUX
ajfti-5653	89	19	frequently	frequently	ADV
ajfti-5653	89	20	the	the	DET
ajfti-5653	89	21	causes	cause	NOUN
ajfti-5653	89	22	of	of	ADP
ajfti-5653	89	23	this	this	DET
ajfti-5653	89	24	gap	gap	NOUN
ajfti-5653	89	25	.	.	PUNCT
ajfti-5653	90	1	software	software	NOUN
ajfti-5653	90	2	expense	expense	NOUN
ajfti-5653	90	3	either	either	CCONJ
ajfti-5653	90	4	increases	increase	NOUN
ajfti-5653	90	5	or	or	CCONJ
ajfti-5653	90	6	decreases	decrease	VERB
ajfti-5653	90	7	bank	bank	NOUN
ajfti-5653	90	8	profitability	profitability	NOUN
ajfti-5653	90	9	,	,	PUNCT
ajfti-5653	90	10	depending	depend	VERB
ajfti-5653	90	11	on	on	ADP
ajfti-5653	90	12	how	how	SCONJ
ajfti-5653	90	13	well	well	ADV
ajfti-5653	90	14	it	it	PRON
ajfti-5653	90	15	is	be	AUX
ajfti-5653	90	16	used	use	VERB
ajfti-5653	90	17	.	.	PUNCT
ajfti-5653	91	1	the	the	DET
ajfti-5653	91	2	link	link	NOUN
ajfti-5653	91	3	between	between	ADP
ajfti-5653	91	4	cost	cost	NOUN
ajfti-5653	91	5	and	and	CCONJ
ajfti-5653	91	6	performance	performance	NOUN
ajfti-5653	91	7	is	be	AUX
ajfti-5653	91	8	also	also	ADV
ajfti-5653	91	9	influenced	influence	VERB
ajfti-5653	91	10	by	by	ADP
ajfti-5653	91	11	the	the	DET
ajfti-5653	91	12	kind	kind	NOUN
ajfti-5653	91	13	of	of	ADP
ajfti-5653	91	14	cloud	cloud	ADJ
ajfti-5653	91	15	accounting	accounting	NOUN
ajfti-5653	91	16	software	software	NOUN
ajfti-5653	91	17	that	that	PRON
ajfti-5653	91	18	is	be	AUX
ajfti-5653	91	19	used	use	VERB
ajfti-5653	91	20	,	,	PUNCT
ajfti-5653	91	21	such	such	ADJ
ajfti-5653	91	22	as	as	ADP
ajfti-5653	91	23	sage	sage	NOUN
ajfti-5653	91	24	cloud	cloud	NOUN
ajfti-5653	91	25	,	,	PUNCT
ajfti-5653	91	26	xero	xero	PROPN
ajfti-5653	91	27	,	,	PUNCT
ajfti-5653	91	28	quickbooks	quickbook	VERB
ajfti-5653	91	29	online	online	ADV
ajfti-5653	91	30	,	,	PUNCT
ajfti-5653	91	31	sap	sap	PROPN
ajfti-5653	91	32	cloud	cloud	PROPN
ajfti-5653	91	33	,	,	PUNCT
ajfti-5653	91	34	or	or	CCONJ
ajfti-5653	91	35	locally	locally	ADV
ajfti-5653	91	36	created	create	VERB
ajfti-5653	91	37	solutions	solution	NOUN
ajfti-5653	91	38	(	(	PUNCT
ajfti-5653	91	39	ebere	ebere	ADV
ajfti-5653	91	40	et	et	PROPN
ajfti-5653	91	41	al	al	PROPN
ajfti-5653	91	42	.	.	PROPN
ajfti-5653	91	43	,	,	PUNCT
ajfti-5653	91	44	2024	2024	NUM
ajfti-5653	91	45	)	)	PUNCT
ajfti-5653	91	46	.	.	PUNCT
ajfti-5653	92	1	the	the	DET
ajfti-5653	92	2	way	way	NOUN
ajfti-5653	92	3	banks	bank	NOUN
ajfti-5653	92	4	handle	handle	VERB
ajfti-5653	92	5	their	their	PRON
ajfti-5653	92	6	it	it	PRON
ajfti-5653	92	7	budgets	budget	NOUN
ajfti-5653	92	8	and	and	CCONJ
ajfti-5653	92	9	relate	relate	VERB
ajfti-5653	92	10	software	software	NOUN
ajfti-5653	92	11	expenditure	expenditure	NOUN
ajfti-5653	92	12	to	to	ADP
ajfti-5653	92	13	quantifiable	quantifiable	ADJ
ajfti-5653	92	14	results	result	NOUN
ajfti-5653	92	15	like	like	ADP
ajfti-5653	92	16	profitability	profitability	NOUN
ajfti-5653	92	17	and	and	CCONJ
ajfti-5653	92	18	operational	operational	ADJ
ajfti-5653	92	19	effectiveness	effectiveness	NOUN
ajfti-5653	92	20	will	will	AUX
ajfti-5653	92	21	be	be	AUX
ajfti-5653	92	22	affected	affect	VERB
ajfti-5653	92	23	by	by	ADP
ajfti-5653	92	24	this	this	DET
ajfti-5653	92	25	change	change	NOUN
ajfti-5653	92	26	.	.	PUNCT
ajfti-5653	93	1	when	when	SCONJ
ajfti-5653	93	2	software	software	NOUN
ajfti-5653	93	3	expenditures	expenditure	NOUN
ajfti-5653	93	4	are	be	AUX
ajfti-5653	93	5	in	in	ADP
ajfti-5653	93	6	line	line	NOUN
ajfti-5653	93	7	with	with	ADP
ajfti-5653	93	8	internal	internal	ADJ
ajfti-5653	93	9	capabilities	capability	NOUN
ajfti-5653	93	10	,	,	PUNCT
ajfti-5653	93	11	they	they	PRON
ajfti-5653	93	12	may	may	AUX
ajfti-5653	93	13	have	have	VERB
ajfti-5653	93	14	a	a	DET
ajfti-5653	93	15	substantial	substantial	ADJ
ajfti-5653	93	16	impact	impact	NOUN
ajfti-5653	93	17	on	on	ADP
ajfti-5653	93	18	financial	financial	ADJ
ajfti-5653	93	19	performance	performance	NOUN
ajfti-5653	93	20	.	.	PUNCT
ajfti-5653	94	1	when	when	SCONJ
ajfti-5653	94	2	properly	properly	ADV
ajfti-5653	94	3	implemented	implement	VERB
ajfti-5653	94	4	,	,	PUNCT
ajfti-5653	94	5	cloud	cloud	ADJ
ajfti-5653	94	6	accounting	accounting	NOUN
ajfti-5653	94	7	solutions	solution	NOUN
ajfti-5653	94	8	automate	automate	VERB
ajfti-5653	94	9	a	a	DET
ajfti-5653	94	10	wide	wide	ADJ
ajfti-5653	94	11	range	range	NOUN
ajfti-5653	94	12	of	of	ADP
ajfti-5653	94	13	banking	banking	NOUN
ajfti-5653	94	14	tasks	task	NOUN
ajfti-5653	94	15	,	,	PUNCT
ajfti-5653	94	16	including	include	VERB
ajfti-5653	94	17	risk	risk	NOUN
ajfti-5653	94	18	reporting	reporting	NOUN
ajfti-5653	94	19	,	,	PUNCT
ajfti-5653	94	20	financial	financial	ADJ
ajfti-5653	94	21	reconciliations	reconciliation	NOUN
ajfti-5653	94	22	,	,	PUNCT
ajfti-5653	94	23	compliance	compliance	NOUN
ajfti-5653	94	24	monitoring	monitoring	NOUN
ajfti-5653	94	25	,	,	PUNCT
ajfti-5653	94	26	and	and	CCONJ
ajfti-5653	94	27	real	real	ADJ
ajfti-5653	94	28	-	-	PUNCT
ajfti-5653	94	29	time	time	NOUN
ajfti-5653	94	30	ledger	ledger	NOUN
ajfti-5653	94	31	administration	administration	NOUN
ajfti-5653	94	32	.	.	PUNCT
ajfti-5653	95	1	these	these	DET
ajfti-5653	95	2	improvements	improvement	NOUN
ajfti-5653	95	3	improve	improve	VERB
ajfti-5653	95	4	decision	decision	NOUN
ajfti-5653	95	5	-	-	PUNCT
ajfti-5653	95	6	making	make	VERB
ajfti-5653	95	7	and	and	CCONJ
ajfti-5653	95	8	asset	asset	NOUN
ajfti-5653	95	9	utilization	utilization	NOUN
ajfti-5653	95	10	,	,	PUNCT
ajfti-5653	95	11	two	two	NUM
ajfti-5653	95	12	important	important	ADJ
ajfti-5653	95	13	factors	factor	NOUN
ajfti-5653	95	14	that	that	PRON
ajfti-5653	95	15	affect	affect	VERB
ajfti-5653	95	16	return	return	NOUN
ajfti-5653	95	17	on	on	ADP
ajfti-5653	95	18	assets	asset	NOUN
ajfti-5653	95	19	,	,	PUNCT
ajfti-5653	95	20	by	by	ADP
ajfti-5653	95	21	lowering	lower	VERB
ajfti-5653	95	22	manual	manual	ADJ
ajfti-5653	95	23	processing	processing	NOUN
ajfti-5653	95	24	mistakes	mistake	NOUN
ajfti-5653	95	25	and	and	CCONJ
ajfti-5653	95	26	expediting	expedite	VERB
ajfti-5653	95	27	reporting	reporting	NOUN
ajfti-5653	95	28	deadlines	deadline	NOUN
ajfti-5653	95	29	(	(	PUNCT
ajfti-5653	95	30	inegbedion	inegbedion	NOUN
ajfti-5653	95	31	et	et	PROPN
ajfti-5653	95	32	al	al	PROPN
ajfti-5653	95	33	.	.	PROPN
ajfti-5653	95	34	,	,	PUNCT
ajfti-5653	95	35	2022	2022	NUM
ajfti-5653	95	36	)	)	PUNCT
ajfti-5653	95	37	.	.	PUNCT
ajfti-5653	96	1	training	training	NOUN
ajfti-5653	96	2	cost	cost	NOUN
ajfti-5653	96	3	training	training	NOUN
ajfti-5653	96	4	costs	cost	NOUN
ajfti-5653	96	5	are	be	AUX
ajfti-5653	96	6	the	the	DET
ajfti-5653	96	7	monetary	monetary	ADJ
ajfti-5653	96	8	outlays	outlay	NOUN
ajfti-5653	96	9	made	make	VERB
ajfti-5653	96	10	to	to	PART
ajfti-5653	96	11	improve	improve	VERB
ajfti-5653	96	12	staff	staff	NOUN
ajfti-5653	96	13	members	member	NOUN
ajfti-5653	96	14	’	'	PUNCT
ajfti-5653	96	15	abilities	ability	NOUN
ajfti-5653	96	16	,	,	PUNCT
ajfti-5653	96	17	competences	competence	NOUN
ajfti-5653	96	18	,	,	PUNCT
ajfti-5653	96	19	and	and	CCONJ
ajfti-5653	96	20	knowledge	knowledge	NOUN
ajfti-5653	96	21	needed	need	VERB
ajfti-5653	96	22	to	to	PART
ajfti-5653	96	23	effectively	effectively	ADV
ajfti-5653	96	24	use	use	VERB
ajfti-5653	96	25	cloud	cloud	NOUN
ajfti-5653	96	26	-	-	PUNCT
ajfti-5653	96	27	based	base	VERB
ajfti-5653	96	28	accounting	accounting	NOUN
ajfti-5653	96	29	systems	system	NOUN
ajfti-5653	96	30	.	.	PUNCT
ajfti-5653	97	1	with	with	ADP
ajfti-5653	97	2	the	the	DET
ajfti-5653	97	3	goal	goal	NOUN
ajfti-5653	97	4	of	of	ADP
ajfti-5653	97	5	maximizing	maximize	VERB
ajfti-5653	97	6	user	user	NOUN
ajfti-5653	97	7	contact	contact	NOUN
ajfti-5653	97	8	with	with	ADP
ajfti-5653	97	9	cloud	cloud	NOUN
ajfti-5653	97	10	software	software	NOUN
ajfti-5653	97	11	,	,	PUNCT
ajfti-5653	97	12	training	training	NOUN
ajfti-5653	97	13	in	in	ADP
ajfti-5653	97	14	the	the	DET
ajfti-5653	97	15	context	context	NOUN
ajfti-5653	97	16	of	of	ADP
ajfti-5653	97	17	deposit	deposit	NOUN
ajfti-5653	97	18	money	money	NOUN
ajfti-5653	97	19	banks	bank	NOUN
ajfti-5653	97	20	includes	include	VERB
ajfti-5653	97	21	workshops	workshop	NOUN
ajfti-5653	97	22	,	,	PUNCT
ajfti-5653	97	23	seminars	seminar	NOUN
ajfti-5653	97	24	,	,	PUNCT
ajfti-5653	97	25	digital	digital	ADJ
ajfti-5653	97	26	onboarding	onboarding	NOUN
ajfti-5653	97	27	sessions	session	NOUN
ajfti-5653	97	28	,	,	PUNCT
ajfti-5653	97	29	certification	certification	NOUN
ajfti-5653	97	30	programs	program	NOUN
ajfti-5653	97	31	,	,	PUNCT
ajfti-5653	97	32	and	and	CCONJ
ajfti-5653	97	33	recurring	recur	VERB
ajfti-5653	97	34	retraining	retraining	NOUN
ajfti-5653	97	35	.	.	PUNCT
ajfti-5653	98	1	many	many	ADJ
ajfti-5653	98	2	cloud	cloud	ADJ
ajfti-5653	98	3	accounting	accounting	NOUN
ajfti-5653	98	4	applications	application	NOUN
ajfti-5653	98	5	include	include	VERB
ajfti-5653	98	6	sophisticated	sophisticated	ADJ
ajfti-5653	98	7	capabilities	capability	NOUN
ajfti-5653	98	8	that	that	PRON
ajfti-5653	98	9	must	must	AUX
ajfti-5653	98	10	be	be	AUX
ajfti-5653	98	11	continuously	continuously	ADV
ajfti-5653	98	12	learned	learn	VERB
ajfti-5653	98	13	by	by	ADP
ajfti-5653	98	14	staff	staff	NOUN
ajfti-5653	98	15	members	member	NOUN
ajfti-5653	98	16	in	in	ADP
ajfti-5653	98	17	order	order	NOUN
ajfti-5653	98	18	to	to	PART
ajfti-5653	98	19	be	be	AUX
ajfti-5653	98	20	fully	fully	ADV
ajfti-5653	98	21	utilized	utilize	VERB
ajfti-5653	98	22	(	(	PUNCT
ajfti-5653	98	23	inegbedion	inegbedion	NOUN
ajfti-5653	98	24	et	et	PROPN
ajfti-5653	98	25	al	al	PROPN
ajfti-5653	98	26	.	.	PROPN
ajfti-5653	98	27	,	,	PUNCT
ajfti-5653	98	28	2022	2022	NUM
ajfti-5653	98	29	)	)	PUNCT
ajfti-5653	98	30	.	.	PUNCT
ajfti-5653	99	1	the	the	DET
ajfti-5653	99	2	cost	cost	NOUN
ajfti-5653	99	3	of	of	ADP
ajfti-5653	99	4	training	training	NOUN
ajfti-5653	99	5	is	be	AUX
ajfti-5653	99	6	crucial	crucial	ADJ
ajfti-5653	99	7	to	to	ADP
ajfti-5653	99	8	the	the	DET
ajfti-5653	99	9	financial	financial	ADJ
ajfti-5653	99	10	success	success	NOUN
ajfti-5653	99	11	and	and	CCONJ
ajfti-5653	99	12	successful	successful	ADJ
ajfti-5653	99	13	deployment	deployment	NOUN
ajfti-5653	99	14	of	of	ADP
ajfti-5653	99	15	cloud	cloud	ADJ
ajfti-5653	99	16	accounting	accounting	NOUN
ajfti-5653	99	17	systems	system	NOUN
ajfti-5653	99	18	.	.	PUNCT
ajfti-5653	100	1	without	without	ADP
ajfti-5653	100	2	proper	proper	ADJ
ajfti-5653	100	3	training	training	NOUN
ajfti-5653	100	4	,	,	PUNCT
ajfti-5653	100	5	even	even	ADV
ajfti-5653	100	6	the	the	DET
ajfti-5653	100	7	most	most	ADV
ajfti-5653	100	8	advanced	advanced	ADJ
ajfti-5653	100	9	software	software	NOUN
ajfti-5653	100	10	could	could	AUX
ajfti-5653	100	11	be	be	AUX
ajfti-5653	100	12	misused	misuse	VERB
ajfti-5653	100	13	or	or	CCONJ
ajfti-5653	100	14	underutilized	underutilize	VERB
ajfti-5653	100	15	,	,	PUNCT
ajfti-5653	100	16	which	which	PRON
ajfti-5653	100	17	would	would	AUX
ajfti-5653	100	18	reduce	reduce	VERB
ajfti-5653	100	19	operational	operational	ADJ
ajfti-5653	100	20	effectiveness	effectiveness	NOUN
ajfti-5653	100	21	and	and	CCONJ
ajfti-5653	100	22	put	put	VERB
ajfti-5653	100	23	banks	bank	NOUN
ajfti-5653	100	24	at	at	ADP
ajfti-5653	100	25	risk	risk	NOUN
ajfti-5653	100	26	for	for	ADP
ajfti-5653	100	27	noncompliance	noncompliance	NOUN
ajfti-5653	100	28	.	.	PUNCT
ajfti-5653	101	1	according	accord	VERB
ajfti-5653	101	2	to	to	ADP
ajfti-5653	101	3	akadi	akadi	VERB
ajfti-5653	101	4	and	and	CCONJ
ajfti-5653	101	5	olaoye	olaoye	ADJ
ajfti-5653	101	6	(	(	PUNCT
ajfti-5653	101	7	2024	2024	NUM
ajfti-5653	101	8	)	)	PUNCT
ajfti-5653	101	9	,	,	PUNCT
ajfti-5653	101	10	employees	employee	NOUN
ajfti-5653	101	11	with	with	ADP
ajfti-5653	101	12	proper	proper	ADJ
ajfti-5653	101	13	training	training	NOUN
ajfti-5653	101	14	are	be	AUX
ajfti-5653	101	15	more	more	ADV
ajfti-5653	101	16	likely	likely	ADJ
ajfti-5653	101	17	to	to	PART
ajfti-5653	101	18	use	use	VERB
ajfti-5653	101	19	cloud	cloud	NOUN
ajfti-5653	101	20	tools	tool	NOUN
ajfti-5653	101	21	efficiently	efficiently	ADV
ajfti-5653	101	22	,	,	PUNCT
ajfti-5653	101	23	reduce	reduce	VERB
ajfti-5653	101	24	input	input	NOUN
ajfti-5653	101	25	errors	error	NOUN
ajfti-5653	101	26	,	,	PUNCT
ajfti-5653	101	27	produce	produce	VERB
ajfti-5653	101	28	realtime	realtime	NOUN
ajfti-5653	101	29	reports	report	NOUN
ajfti-5653	101	30	,	,	PUNCT
ajfti-5653	101	31	and	and	CCONJ
ajfti-5653	101	32	make	make	VERB
ajfti-5653	101	33	accurate	accurate	ADJ
ajfti-5653	101	34	decisions	decision	NOUN
ajfti-5653	101	35	—	—	PUNCT
ajfti-5653	101	36	all	all	PRON
ajfti-5653	101	37	of	of	ADP
ajfti-5653	101	38	which	which	PRON
ajfti-5653	101	39	improve	improve	VERB
ajfti-5653	101	40	a	a	DET
ajfti-5653	101	41	bank	bank	NOUN
ajfti-5653	101	42	’s	’s	PART
ajfti-5653	101	43	financial	financial	ADJ
ajfti-5653	101	44	performance	performance	NOUN
ajfti-5653	101	45	.	.	PUNCT
ajfti-5653	102	1	in	in	ADP
ajfti-5653	102	2	their	their	PRON
ajfti-5653	102	3	digital	digital	ADJ
ajfti-5653	102	4	migration	migration	NOUN
ajfti-5653	102	5	phases	phase	NOUN
ajfti-5653	102	6	,	,	PUNCT
ajfti-5653	102	7	nigerian	nigerian	ADJ
ajfti-5653	102	8	banks	bank	NOUN
ajfti-5653	102	9	that	that	PRON
ajfti-5653	102	10	made	make	VERB
ajfti-5653	102	11	investments	investment	NOUN
ajfti-5653	102	12	in	in	ADP
ajfti-5653	102	13	ongoing	ongoing	ADJ
ajfti-5653	102	14	staff	staff	NOUN
ajfti-5653	102	15	development	development	NOUN
ajfti-5653	102	16	reported	report	VERB
ajfti-5653	102	17	notable	notable	ADJ
ajfti-5653	102	18	gains	gain	NOUN
ajfti-5653	102	19	in	in	ADP
ajfti-5653	102	20	transaction	transaction	NOUN
ajfti-5653	102	21	speed	speed	NOUN
ajfti-5653	102	22	,	,	PUNCT
ajfti-5653	102	23	financial	financial	ADJ
ajfti-5653	102	24	correctness	correctness	NOUN
ajfti-5653	102	25	,	,	PUNCT
ajfti-5653	102	26	and	and	CCONJ
ajfti-5653	102	27	risk	risk	NOUN
ajfti-5653	102	28	mitigation	mitigation	NOUN
ajfti-5653	102	29	,	,	PUNCT
ajfti-5653	102	30	all	all	PRON
ajfti-5653	102	31	of	of	ADP
ajfti-5653	102	32	which	which	PRON
ajfti-5653	102	33	were	be	AUX
ajfti-5653	102	34	connected	connect	VERB
ajfti-5653	102	35	to	to	ADP
ajfti-5653	102	36	better	well	ADJ
ajfti-5653	102	37	financial	financial	ADJ
ajfti-5653	102	38	performance	performance	NOUN
ajfti-5653	102	39	.	.	PUNCT
ajfti-5653	103	1	these	these	DET
ajfti-5653	103	2	banks	bank	NOUN
ajfti-5653	103	3	saw	see	VERB
ajfti-5653	103	4	training	training	NOUN
ajfti-5653	103	5	to	to	PART
ajfti-5653	103	6	be	be	AUX
ajfti-5653	103	7	an	an	DET
ajfti-5653	103	8	asset	asset	NOUN
ajfti-5653	103	9	that	that	PRON
ajfti-5653	103	10	facilitated	facilitate	VERB
ajfti-5653	103	11	performance	performance	NOUN
ajfti-5653	103	12	rather	rather	ADV
ajfti-5653	103	13	than	than	ADP
ajfti-5653	103	14	a	a	DET
ajfti-5653	103	15	cost	cost	NOUN
ajfti-5653	103	16	.	.	PUNCT
ajfti-5653	104	1	a	a	DET
ajfti-5653	104	2	badly	badly	ADV
ajfti-5653	104	3	designed	design	VERB
ajfti-5653	104	4	program	program	NOUN
ajfti-5653	104	5	or	or	CCONJ
ajfti-5653	104	6	one	one	NUM
ajfti-5653	104	7	that	that	PRON
ajfti-5653	104	8	is	be	AUX
ajfti-5653	104	9	not	not	PART
ajfti-5653	104	10	in	in	ADP
ajfti-5653	104	11	line	line	NOUN
ajfti-5653	104	12	with	with	ADP
ajfti-5653	104	13	employee	employee	NOUN
ajfti-5653	104	14	duties	duty	NOUN
ajfti-5653	104	15	,	,	PUNCT
ajfti-5653	104	16	on	on	ADP
ajfti-5653	104	17	the	the	DET
ajfti-5653	104	18	other	other	ADJ
ajfti-5653	104	19	hand	hand	NOUN
ajfti-5653	104	20	,	,	PUNCT
ajfti-5653	104	21	may	may	AUX
ajfti-5653	104	22	squander	squander	VERB
ajfti-5653	104	23	money	money	NOUN
ajfti-5653	104	24	and	and	CCONJ
ajfti-5653	104	25	not	not	PART
ajfti-5653	104	26	produce	produce	VERB
ajfti-5653	104	27	quantifiable	quantifiable	ADJ
ajfti-5653	104	28	financial	financial	ADJ
ajfti-5653	104	29	benefits	benefit	NOUN
ajfti-5653	104	30	(	(	PUNCT
ajfti-5653	104	31	abubakar	abubakar	PROPN
ajfti-5653	104	32	&	&	CCONJ
ajfti-5653	104	33	bala	bala	PROPN
ajfti-5653	104	34	,	,	PUNCT
ajfti-5653	104	35	2023	2023	NUM
ajfti-5653	104	36	)	)	PUNCT
ajfti-5653	104	37	.	.	PUNCT
ajfti-5653	105	1	conceptual	conceptual	ADJ
ajfti-5653	105	2	model	model	NOUN
ajfti-5653	105	3	figure	figure	NOUN
ajfti-5653	105	4	1	1	NUM
ajfti-5653	105	5	:	:	PUNCT
ajfti-5653	105	6	conceptual	conceptual	ADJ
ajfti-5653	105	7	model	model	NOUN
ajfti-5653	105	8	source	source	NOUN
ajfti-5653	105	9	:	:	PUNCT
ajfti-5653	105	10	researchers	researcher	NOUN
ajfti-5653	105	11	(	(	PUNCT
ajfti-5653	105	12	2025	2025	NUM
ajfti-5653	105	13	)	)	PUNCT
ajfti-5653	105	14	pa	pa	PROPN
ajfti-5653	105	15	ge	ge	PROPN
ajfti-5653	105	16	14	14	NUM
ajfti-5653	105	17	6	6	NUM
ajfti-5653	105	18	https://journals.e-palli.com/home/index.php/ajfti	https://journals.e-palli.com/home/index.php/ajfti	PROPN
ajfti-5653	105	19	am	be	AUX
ajfti-5653	105	20	.	.	PUNCT
ajfti-5653	106	1	j.	j.	PROPN
ajfti-5653	106	2	financ	financ	PROPN
ajfti-5653	106	3	.	.	PUNCT
ajfti-5653	107	1	technol	technol	PROPN
ajfti-5653	107	2	.	.	PUNCT
ajfti-5653	107	3	innov	innov	PROPN
ajfti-5653	107	4	.	.	PUNCT
ajfti-5653	108	1	3(1	3(1	NUM
ajfti-5653	108	2	)	)	PUNCT
ajfti-5653	108	3	143	143	NUM
ajfti-5653	108	4	-	-	SYM
ajfti-5653	108	5	154	154	NUM
ajfti-5653	108	6	,	,	PUNCT
ajfti-5653	108	7	2025	2025	NUM
ajfti-5653	108	8	theoretical	theoretical	ADJ
ajfti-5653	108	9	review	review	NOUN
ajfti-5653	108	10	technology	technology	NOUN
ajfti-5653	108	11	acceptance	acceptance	NOUN
ajfti-5653	108	12	model	model	NOUN
ajfti-5653	108	13	(	(	PUNCT
ajfti-5653	108	14	tam	tam	PROPN
ajfti-5653	108	15	)	)	PUNCT
ajfti-5653	108	16	in	in	ADP
ajfti-5653	108	17	1986	1986	NUM
ajfti-5653	108	18	,	,	PUNCT
ajfti-5653	108	19	fred	fred	PROPN
ajfti-5653	108	20	davis	davis	PROPN
ajfti-5653	108	21	created	create	VERB
ajfti-5653	108	22	the	the	DET
ajfti-5653	108	23	technology	technology	NOUN
ajfti-5653	108	24	acceptance	acceptance	NOUN
ajfti-5653	108	25	model	model	NOUN
ajfti-5653	108	26	(	(	PUNCT
ajfti-5653	108	27	tam	tam	PROPN
ajfti-5653	108	28	)	)	PUNCT
ajfti-5653	108	29	,	,	PUNCT
ajfti-5653	108	30	which	which	PRON
ajfti-5653	108	31	was	be	AUX
ajfti-5653	108	32	publicly	publicly	ADV
ajfti-5653	108	33	published	publish	VERB
ajfti-5653	108	34	in	in	ADP
ajfti-5653	108	35	1989	1989	NUM
ajfti-5653	108	36	.	.	PUNCT
ajfti-5653	109	1	it	it	PRON
ajfti-5653	109	2	’s	’	VERB
ajfti-5653	109	3	among	among	ADP
ajfti-5653	109	4	the	the	DET
ajfti-5653	109	5	most	most	ADV
ajfti-5653	109	6	popular	popular	ADJ
ajfti-5653	109	7	frameworks	framework	NOUN
ajfti-5653	109	8	for	for	ADP
ajfti-5653	109	9	figuring	figure	VERB
ajfti-5653	109	10	out	out	ADP
ajfti-5653	109	11	how	how	SCONJ
ajfti-5653	109	12	people	people	NOUN
ajfti-5653	109	13	adopt	adopt	VERB
ajfti-5653	109	14	and	and	CCONJ
ajfti-5653	109	15	use	use	VERB
ajfti-5653	109	16	new	new	ADJ
ajfti-5653	109	17	technologies	technology	NOUN
ajfti-5653	109	18	.	.	PUNCT
ajfti-5653	110	1	according	accord	VERB
ajfti-5653	110	2	to	to	ADP
ajfti-5653	110	3	the	the	DET
ajfti-5653	110	4	technology	technology	NOUN
ajfti-5653	110	5	acceptance	acceptance	NOUN
ajfti-5653	110	6	model	model	NOUN
ajfti-5653	110	7	,	,	PUNCT
ajfti-5653	110	8	perceived	perceive	VERB
ajfti-5653	110	9	utility	utility	NOUN
ajfti-5653	110	10	(	(	PUNCT
ajfti-5653	110	11	pu	pu	PROPN
ajfti-5653	110	12	)	)	PUNCT
ajfti-5653	110	13	and	and	CCONJ
ajfti-5653	110	14	perceived	perceive	VERB
ajfti-5653	110	15	ease	ease	NOUN
ajfti-5653	110	16	of	of	ADP
ajfti-5653	110	17	use	use	NOUN
ajfti-5653	110	18	(	(	PUNCT
ajfti-5653	110	19	peou	peou	ADV
ajfti-5653	110	20	)	)	PUNCT
ajfti-5653	110	21	are	be	AUX
ajfti-5653	110	22	two	two	NUM
ajfti-5653	110	23	fundamental	fundamental	ADJ
ajfti-5653	110	24	perceptions	perception	NOUN
ajfti-5653	110	25	that	that	PRON
ajfti-5653	110	26	influence	influence	VERB
ajfti-5653	110	27	a	a	DET
ajfti-5653	110	28	person	person	NOUN
ajfti-5653	110	29	’s	’s	PART
ajfti-5653	110	30	desire	desire	NOUN
ajfti-5653	110	31	to	to	PART
ajfti-5653	110	32	use	use	VERB
ajfti-5653	110	33	a	a	DET
ajfti-5653	110	34	system	system	NOUN
ajfti-5653	110	35	and	and	CCONJ
ajfti-5653	110	36	subsequently	subsequently	ADV
ajfti-5653	110	37	forecast	forecast	VERB
ajfti-5653	110	38	actual	actual	ADJ
ajfti-5653	110	39	system	system	NOUN
ajfti-5653	110	40	utilization	utilization	NOUN
ajfti-5653	110	41	.	.	PUNCT
ajfti-5653	111	1	the	the	DET
ajfti-5653	111	2	degree	degree	NOUN
ajfti-5653	111	3	to	to	PART
ajfti-5653	111	4	which	which	PRON
ajfti-5653	111	5	an	an	DET
ajfti-5653	111	6	individual	individual	NOUN
ajfti-5653	111	7	thinks	think	VERB
ajfti-5653	111	8	that	that	SCONJ
ajfti-5653	111	9	utilizing	utilize	VERB
ajfti-5653	111	10	a	a	DET
ajfti-5653	111	11	certain	certain	ADJ
ajfti-5653	111	12	technology	technology	NOUN
ajfti-5653	111	13	will	will	AUX
ajfti-5653	111	14	improve	improve	VERB
ajfti-5653	111	15	their	their	PRON
ajfti-5653	111	16	performance	performance	NOUN
ajfti-5653	111	17	at	at	ADP
ajfti-5653	111	18	work	work	NOUN
ajfti-5653	111	19	is	be	AUX
ajfti-5653	111	20	known	know	VERB
ajfti-5653	111	21	as	as	ADP
ajfti-5653	111	22	perceived	perceive	VERB
ajfti-5653	111	23	usefulness	usefulness	NOUN
ajfti-5653	111	24	in	in	ADP
ajfti-5653	111	25	the	the	DET
ajfti-5653	111	26	context	context	NOUN
ajfti-5653	111	27	of	of	ADP
ajfti-5653	111	28	the	the	DET
ajfti-5653	111	29	technology	technology	NOUN
ajfti-5653	111	30	acceptance	acceptance	NOUN
ajfti-5653	111	31	model	model	NOUN
ajfti-5653	111	32	framework	framework	NOUN
ajfti-5653	111	33	.	.	PUNCT
ajfti-5653	112	1	how	how	SCONJ
ajfti-5653	112	2	much	much	ADJ
ajfti-5653	112	3	someone	someone	PRON
ajfti-5653	112	4	thinks	think	VERB
ajfti-5653	112	5	utilizing	utilize	VERB
ajfti-5653	112	6	the	the	DET
ajfti-5653	112	7	system	system	NOUN
ajfti-5653	112	8	will	will	AUX
ajfti-5653	112	9	be	be	AUX
ajfti-5653	112	10	effortless	effortless	ADJ
ajfti-5653	112	11	is	be	AUX
ajfti-5653	112	12	known	know	VERB
ajfti-5653	112	13	as	as	ADP
ajfti-5653	112	14	perceived	perceive	VERB
ajfti-5653	112	15	ease	ease	NOUN
ajfti-5653	112	16	of	of	ADP
ajfti-5653	112	17	use	use	NOUN
ajfti-5653	112	18	.	.	PUNCT
ajfti-5653	113	1	these	these	DET
ajfti-5653	113	2	opinions	opinion	NOUN
ajfti-5653	113	3	affect	affect	VERB
ajfti-5653	113	4	how	how	SCONJ
ajfti-5653	113	5	users	user	NOUN
ajfti-5653	113	6	feel	feel	VERB
ajfti-5653	113	7	about	about	ADP
ajfti-5653	113	8	utilizing	utilize	VERB
ajfti-5653	113	9	the	the	DET
ajfti-5653	113	10	system	system	NOUN
ajfti-5653	113	11	,	,	PUNCT
ajfti-5653	113	12	which	which	PRON
ajfti-5653	113	13	in	in	ADP
ajfti-5653	113	14	turn	turn	NOUN
ajfti-5653	113	15	affects	affect	VERB
ajfti-5653	113	16	how	how	SCONJ
ajfti-5653	113	17	they	they	PRON
ajfti-5653	113	18	embrace	embrace	VERB
ajfti-5653	113	19	it	it	PRON
ajfti-5653	113	20	(	(	PUNCT
ajfti-5653	113	21	davis	davis	PROPN
ajfti-5653	113	22	,	,	PUNCT
ajfti-5653	113	23	1989	1989	NUM
ajfti-5653	113	24	)	)	PUNCT
ajfti-5653	113	25	.	.	PUNCT
ajfti-5653	114	1	bank	bank	NOUN
ajfti-5653	114	2	accountants	accountant	NOUN
ajfti-5653	114	3	are	be	AUX
ajfti-5653	114	4	more	more	ADV
ajfti-5653	114	5	inclined	inclined	ADJ
ajfti-5653	114	6	to	to	PART
ajfti-5653	114	7	embrace	embrace	VERB
ajfti-5653	114	8	a	a	DET
ajfti-5653	114	9	cloud	cloud	ADJ
ajfti-5653	114	10	accounting	accounting	NOUN
ajfti-5653	114	11	system	system	NOUN
ajfti-5653	114	12	,	,	PUNCT
ajfti-5653	114	13	for	for	ADP
ajfti-5653	114	14	example	example	NOUN
ajfti-5653	114	15	,	,	PUNCT
ajfti-5653	114	16	if	if	SCONJ
ajfti-5653	114	17	they	they	PRON
ajfti-5653	114	18	find	find	VERB
ajfti-5653	114	19	it	it	PRON
ajfti-5653	114	20	userfriendly	userfriendly	ADV
ajfti-5653	114	21	and	and	CCONJ
ajfti-5653	114	22	think	think	VERB
ajfti-5653	114	23	it	it	PRON
ajfti-5653	114	24	would	would	AUX
ajfti-5653	114	25	improve	improve	VERB
ajfti-5653	114	26	reporting	report	VERB
ajfti-5653	114	27	efficiency	efficiency	NOUN
ajfti-5653	114	28	.	.	PUNCT
ajfti-5653	115	1	venkatesh	venkatesh	PROPN
ajfti-5653	115	2	and	and	CCONJ
ajfti-5653	115	3	davis	davis	PROPN
ajfti-5653	115	4	(	(	PUNCT
ajfti-5653	115	5	2020	2020	NUM
ajfti-5653	115	6	)	)	PUNCT
ajfti-5653	115	7	claimed	claim	VERB
ajfti-5653	115	8	that	that	SCONJ
ajfti-5653	115	9	the	the	DET
ajfti-5653	115	10	technology	technology	NOUN
ajfti-5653	115	11	acceptance	acceptance	NOUN
ajfti-5653	115	12	model	model	NOUN
ajfti-5653	115	13	was	be	AUX
ajfti-5653	115	14	expanded	expand	VERB
ajfti-5653	115	15	by	by	ADP
ajfti-5653	115	16	include	include	VERB
ajfti-5653	115	17	outside	outside	ADJ
ajfti-5653	115	18	factors	factor	NOUN
ajfti-5653	115	19	such	such	ADJ
ajfti-5653	115	20	corporate	corporate	ADJ
ajfti-5653	115	21	culture	culture	NOUN
ajfti-5653	115	22	,	,	PUNCT
ajfti-5653	115	23	user	user	NOUN
ajfti-5653	115	24	training	training	NOUN
ajfti-5653	115	25	,	,	PUNCT
ajfti-5653	115	26	and	and	CCONJ
ajfti-5653	115	27	system	system	NOUN
ajfti-5653	115	28	features	feature	VERB
ajfti-5653	115	29	.	.	PUNCT
ajfti-5653	116	1	its	its	PRON
ajfti-5653	116	2	relevance	relevance	NOUN
ajfti-5653	116	3	in	in	ADP
ajfti-5653	116	4	financial	financial	ADJ
ajfti-5653	116	5	and	and	CCONJ
ajfti-5653	116	6	accounting	accounting	NOUN
ajfti-5653	116	7	technology	technology	NOUN
ajfti-5653	116	8	applications	application	NOUN
ajfti-5653	116	9	has	have	AUX
ajfti-5653	116	10	been	be	AUX
ajfti-5653	116	11	further	far	ADV
ajfti-5653	116	12	confirmed	confirm	VERB
ajfti-5653	116	13	by	by	ADP
ajfti-5653	116	14	recent	recent	ADJ
ajfti-5653	116	15	empirical	empirical	ADJ
ajfti-5653	116	16	research	research	NOUN
ajfti-5653	116	17	.	.	PUNCT
ajfti-5653	117	1	inegbedion	inegbedion	NOUN
ajfti-5653	117	2	et	et	PROPN
ajfti-5653	117	3	al	al	PROPN
ajfti-5653	117	4	.	.	PROPN
ajfti-5653	118	1	(	(	PUNCT
ajfti-5653	118	2	2022	2022	NUM
ajfti-5653	118	3	)	)	PUNCT
ajfti-5653	118	4	,	,	PUNCT
ajfti-5653	118	5	for	for	ADP
ajfti-5653	118	6	instance	instance	NOUN
ajfti-5653	118	7	,	,	PUNCT
ajfti-5653	118	8	discovered	discover	VERB
ajfti-5653	118	9	that	that	SCONJ
ajfti-5653	118	10	the	the	DET
ajfti-5653	118	11	adoption	adoption	NOUN
ajfti-5653	118	12	of	of	ADP
ajfti-5653	118	13	cloud	cloud	NOUN
ajfti-5653	118	14	-	-	PUNCT
ajfti-5653	118	15	based	base	VERB
ajfti-5653	118	16	financial	financial	ADJ
ajfti-5653	118	17	systems	system	NOUN
ajfti-5653	118	18	by	by	ADP
ajfti-5653	118	19	nigerian	nigerian	ADJ
ajfti-5653	118	20	banks	bank	NOUN
ajfti-5653	118	21	was	be	AUX
ajfti-5653	118	22	highly	highly	ADV
ajfti-5653	118	23	impacted	impact	VERB
ajfti-5653	118	24	by	by	ADP
ajfti-5653	118	25	perceived	perceive	VERB
ajfti-5653	118	26	utility	utility	NOUN
ajfti-5653	118	27	and	and	CCONJ
ajfti-5653	118	28	convenience	convenience	NOUN
ajfti-5653	118	29	of	of	ADP
ajfti-5653	118	30	use	use	NOUN
ajfti-5653	118	31	.	.	PUNCT
ajfti-5653	119	1	likewise	likewise	ADV
ajfti-5653	119	2	,	,	PUNCT
ajfti-5653	119	3	abubakar	abubakar	PROPN
ajfti-5653	119	4	and	and	CCONJ
ajfti-5653	119	5	bala	bala	PROPN
ajfti-5653	119	6	(	(	PUNCT
ajfti-5653	119	7	2023	2023	NUM
ajfti-5653	119	8	)	)	PUNCT
ajfti-5653	119	9	showed	show	VERB
ajfti-5653	119	10	that	that	SCONJ
ajfti-5653	119	11	adoption	adoption	NOUN
ajfti-5653	119	12	rates	rate	NOUN
ajfti-5653	119	13	in	in	ADP
ajfti-5653	119	14	financial	financial	ADJ
ajfti-5653	119	15	institutions	institution	NOUN
ajfti-5653	119	16	are	be	AUX
ajfti-5653	119	17	positively	positively	ADV
ajfti-5653	119	18	impacted	impact	VERB
ajfti-5653	119	19	by	by	ADP
ajfti-5653	119	20	users	user	NOUN
ajfti-5653	119	21	’	'	PUNCT
ajfti-5653	119	22	faith	faith	NOUN
ajfti-5653	119	23	in	in	ADP
ajfti-5653	119	24	digital	digital	ADJ
ajfti-5653	119	25	infrastructure	infrastructure	NOUN
ajfti-5653	119	26	,	,	PUNCT
ajfti-5653	119	27	which	which	PRON
ajfti-5653	119	28	is	be	AUX
ajfti-5653	119	29	reinforced	reinforce	VERB
ajfti-5653	119	30	by	by	ADP
ajfti-5653	119	31	training	training	NOUN
ajfti-5653	119	32	and	and	CCONJ
ajfti-5653	119	33	system	system	NOUN
ajfti-5653	119	34	upgrades	upgrade	NOUN
ajfti-5653	119	35	.	.	PUNCT
ajfti-5653	120	1	but	but	CCONJ
ajfti-5653	120	2	throughout	throughout	ADP
ajfti-5653	120	3	the	the	DET
ajfti-5653	120	4	years	year	NOUN
ajfti-5653	120	5	,	,	PUNCT
ajfti-5653	120	6	the	the	DET
ajfti-5653	120	7	technology	technology	NOUN
ajfti-5653	120	8	acceptance	acceptance	NOUN
ajfti-5653	120	9	model	model	NOUN
ajfti-5653	120	10	has	have	AUX
ajfti-5653	120	11	been	be	AUX
ajfti-5653	120	12	criticized	criticize	VERB
ajfti-5653	120	13	on	on	ADP
ajfti-5653	120	14	a	a	DET
ajfti-5653	120	15	number	number	NOUN
ajfti-5653	120	16	of	of	ADP
ajfti-5653	120	17	occasions	occasion	NOUN
ajfti-5653	120	18	.	.	PUNCT
ajfti-5653	121	1	one	one	NUM
ajfti-5653	121	2	significant	significant	ADJ
ajfti-5653	121	3	criticism	criticism	NOUN
ajfti-5653	121	4	is	be	AUX
ajfti-5653	121	5	that	that	SCONJ
ajfti-5653	121	6	,	,	PUNCT
ajfti-5653	121	7	because	because	SCONJ
ajfti-5653	121	8	it	it	PRON
ajfti-5653	121	9	focuses	focus	VERB
ajfti-5653	121	10	mostly	mostly	ADV
ajfti-5653	121	11	on	on	ADP
ajfti-5653	121	12	individual	individual	ADJ
ajfti-5653	121	13	behavior	behavior	NOUN
ajfti-5653	121	14	,	,	PUNCT
ajfti-5653	121	15	it	it	PRON
ajfti-5653	121	16	has	have	VERB
ajfti-5653	121	17	a	a	DET
ajfti-5653	121	18	narrow	narrow	ADJ
ajfti-5653	121	19	scope	scope	NOUN
ajfti-5653	121	20	for	for	ADP
ajfti-5653	121	21	explaining	explain	VERB
ajfti-5653	121	22	adoption	adoption	NOUN
ajfti-5653	121	23	at	at	ADP
ajfti-5653	121	24	the	the	DET
ajfti-5653	121	25	organizational	organizational	ADJ
ajfti-5653	121	26	level	level	NOUN
ajfti-5653	121	27	.	.	PUNCT
ajfti-5653	122	1	bagozzi	bagozzi	NOUN
ajfti-5653	122	2	(	(	PUNCT
ajfti-5653	122	3	2017	2017	NUM
ajfti-5653	122	4	)	)	PUNCT
ajfti-5653	122	5	contended	contend	VERB
ajfti-5653	122	6	that	that	SCONJ
ajfti-5653	122	7	the	the	DET
ajfti-5653	122	8	technology	technology	NOUN
ajfti-5653	122	9	acceptance	acceptance	NOUN
ajfti-5653	122	10	model	model	NOUN
ajfti-5653	122	11	oversimplifies	oversimplify	VERB
ajfti-5653	122	12	the	the	DET
ajfti-5653	122	13	many	many	ADJ
ajfti-5653	122	14	organizational	organizational	ADJ
ajfti-5653	122	15	and	and	CCONJ
ajfti-5653	122	16	social	social	ADJ
ajfti-5653	122	17	variables	variable	NOUN
ajfti-5653	122	18	that	that	PRON
ajfti-5653	122	19	affect	affect	VERB
ajfti-5653	122	20	how	how	SCONJ
ajfti-5653	122	21	people	people	NOUN
ajfti-5653	122	22	use	use	VERB
ajfti-5653	122	23	technology	technology	NOUN
ajfti-5653	122	24	.	.	PUNCT
ajfti-5653	123	1	in	in	ADP
ajfti-5653	123	2	order	order	NOUN
ajfti-5653	123	3	to	to	PART
ajfti-5653	123	4	capture	capture	VERB
ajfti-5653	123	5	the	the	DET
ajfti-5653	123	6	impact	impact	NOUN
ajfti-5653	123	7	of	of	ADP
ajfti-5653	123	8	external	external	ADJ
ajfti-5653	123	9	and	and	CCONJ
ajfti-5653	123	10	environmental	environmental	ADJ
ajfti-5653	123	11	factors	factor	NOUN
ajfti-5653	123	12	,	,	PUNCT
ajfti-5653	123	13	such	such	ADJ
ajfti-5653	123	14	as	as	ADP
ajfti-5653	123	15	cost	cost	NOUN
ajfti-5653	123	16	implications	implication	NOUN
ajfti-5653	123	17	,	,	PUNCT
ajfti-5653	123	18	regulatory	regulatory	ADJ
ajfti-5653	123	19	pressure	pressure	NOUN
ajfti-5653	123	20	,	,	PUNCT
ajfti-5653	123	21	and	and	CCONJ
ajfti-5653	123	22	competitive	competitive	ADJ
ajfti-5653	123	23	dynamics	dynamic	NOUN
ajfti-5653	123	24	factors	factor	NOUN
ajfti-5653	123	25	that	that	PRON
ajfti-5653	123	26	are	be	AUX
ajfti-5653	123	27	highly	highly	ADV
ajfti-5653	123	28	relevant	relevant	ADJ
ajfti-5653	123	29	to	to	PART
ajfti-5653	123	30	cloud	cloud	VERB
ajfti-5653	123	31	adoption	adoption	NOUN
ajfti-5653	123	32	in	in	ADP
ajfti-5653	123	33	financial	financial	ADJ
ajfti-5653	123	34	institutions	institution	NOUN
ajfti-5653	123	35	,	,	PUNCT
ajfti-5653	123	36	others	other	NOUN
ajfti-5653	123	37	,	,	PUNCT
ajfti-5653	123	38	like	like	ADP
ajfti-5653	123	39	legris	legris	NOUN
ajfti-5653	123	40	et	et	PROPN
ajfti-5653	123	41	al	al	PROPN
ajfti-5653	123	42	.	.	PROPN
ajfti-5653	123	43	(	(	PUNCT
ajfti-5653	123	44	2023	2023	NUM
ajfti-5653	123	45	)	)	PUNCT
ajfti-5653	123	46	,	,	PUNCT
ajfti-5653	123	47	had	have	AUX
ajfti-5653	123	48	proposed	propose	VERB
ajfti-5653	123	49	combining	combine	VERB
ajfti-5653	123	50	the	the	DET
ajfti-5653	123	51	technology	technology	NOUN
ajfti-5653	123	52	acceptance	acceptance	NOUN
ajfti-5653	123	53	model	model	NOUN
ajfti-5653	123	54	with	with	ADP
ajfti-5653	123	55	other	other	ADJ
ajfti-5653	123	56	theories	theory	NOUN
ajfti-5653	123	57	.	.	PUNCT
ajfti-5653	124	1	additionally	additionally	ADV
ajfti-5653	124	2	,	,	PUNCT
ajfti-5653	124	3	the	the	DET
ajfti-5653	124	4	technology	technology	NOUN
ajfti-5653	124	5	acceptance	acceptance	NOUN
ajfti-5653	124	6	model	model	NOUN
ajfti-5653	124	7	’s	’s	PART
ajfti-5653	124	8	detractors	detractor	NOUN
ajfti-5653	124	9	point	point	VERB
ajfti-5653	124	10	out	out	ADP
ajfti-5653	124	11	that	that	SCONJ
ajfti-5653	124	12	it	it	PRON
ajfti-5653	124	13	ignores	ignore	VERB
ajfti-5653	124	14	postadoption	postadoption	NOUN
ajfti-5653	124	15	behaviors	behavior	NOUN
ajfti-5653	124	16	that	that	PRON
ajfti-5653	124	17	are	be	AUX
ajfti-5653	124	18	essential	essential	ADJ
ajfti-5653	124	19	to	to	ADP
ajfti-5653	124	20	comprehending	comprehend	VERB
ajfti-5653	124	21	performance	performance	NOUN
ajfti-5653	124	22	results	result	NOUN
ajfti-5653	124	23	,	,	PUNCT
ajfti-5653	124	24	including	include	VERB
ajfti-5653	124	25	system	system	NOUN
ajfti-5653	124	26	maintenance	maintenance	NOUN
ajfti-5653	124	27	or	or	CCONJ
ajfti-5653	124	28	long	long	ADJ
ajfti-5653	124	29	-	-	PUNCT
ajfti-5653	124	30	term	term	NOUN
ajfti-5653	124	31	integration	integration	NOUN
ajfti-5653	124	32	.	.	PUNCT
ajfti-5653	125	1	although	although	SCONJ
ajfti-5653	125	2	the	the	DET
ajfti-5653	125	3	technology	technology	NOUN
ajfti-5653	125	4	acceptance	acceptance	NOUN
ajfti-5653	125	5	model	model	NOUN
ajfti-5653	125	6	has	have	VERB
ajfti-5653	125	7	limitations	limitation	NOUN
ajfti-5653	125	8	,	,	PUNCT
ajfti-5653	125	9	it	it	PRON
ajfti-5653	125	10	is	be	AUX
ajfti-5653	125	11	a	a	DET
ajfti-5653	125	12	good	good	ADJ
ajfti-5653	125	13	supporting	support	VERB
ajfti-5653	125	14	theory	theory	NOUN
ajfti-5653	125	15	for	for	ADP
ajfti-5653	125	16	this	this	DET
ajfti-5653	125	17	study	study	NOUN
ajfti-5653	125	18	,	,	PUNCT
ajfti-5653	125	19	particularly	particularly	ADV
ajfti-5653	125	20	when	when	SCONJ
ajfti-5653	125	21	analyzing	analyze	VERB
ajfti-5653	125	22	the	the	DET
ajfti-5653	125	23	factors	factor	NOUN
ajfti-5653	125	24	that	that	PRON
ajfti-5653	125	25	affect	affect	VERB
ajfti-5653	125	26	deposit	deposit	NOUN
ajfti-5653	125	27	money	money	NOUN
ajfti-5653	125	28	institutions	institution	NOUN
ajfti-5653	125	29	’	'	PUNCT
ajfti-5653	125	30	acceptance	acceptance	NOUN
ajfti-5653	125	31	and	and	CCONJ
ajfti-5653	125	32	deployment	deployment	NOUN
ajfti-5653	125	33	of	of	ADP
ajfti-5653	125	34	cloud	cloud	ADJ
ajfti-5653	125	35	accounting	accounting	NOUN
ajfti-5653	125	36	systems	system	NOUN
ajfti-5653	125	37	.	.	PUNCT
ajfti-5653	126	1	while	while	SCONJ
ajfti-5653	126	2	assessing	assess	VERB
ajfti-5653	126	3	the	the	DET
ajfti-5653	126	4	impact	impact	NOUN
ajfti-5653	126	5	of	of	ADP
ajfti-5653	126	6	software	software	NOUN
ajfti-5653	126	7	and	and	CCONJ
ajfti-5653	126	8	training	training	NOUN
ajfti-5653	126	9	costs	cost	NOUN
ajfti-5653	126	10	on	on	ADP
ajfti-5653	126	11	financial	financial	ADJ
ajfti-5653	126	12	performance	performance	NOUN
ajfti-5653	126	13	is	be	AUX
ajfti-5653	126	14	the	the	DET
ajfti-5653	126	15	primary	primary	ADJ
ajfti-5653	126	16	focus	focus	NOUN
ajfti-5653	126	17	of	of	ADP
ajfti-5653	126	18	the	the	DET
ajfti-5653	126	19	study	study	NOUN
ajfti-5653	126	20	,	,	PUNCT
ajfti-5653	126	21	the	the	DET
ajfti-5653	126	22	technology	technology	NOUN
ajfti-5653	126	23	acceptance	acceptance	NOUN
ajfti-5653	126	24	model	model	NOUN
ajfti-5653	126	25	offers	offer	VERB
ajfti-5653	126	26	a	a	DET
ajfti-5653	126	27	behavioral	behavioral	ADJ
ajfti-5653	126	28	perspective	perspective	NOUN
ajfti-5653	126	29	to	to	PART
ajfti-5653	126	30	comprehend	comprehend	VERB
ajfti-5653	126	31	the	the	DET
ajfti-5653	126	32	motivations	motivation	NOUN
ajfti-5653	126	33	behind	behind	ADP
ajfti-5653	126	34	bank	bank	NOUN
ajfti-5653	126	35	investments	investment	NOUN
ajfti-5653	126	36	in	in	ADP
ajfti-5653	126	37	these	these	DET
ajfti-5653	126	38	domains	domain	NOUN
ajfti-5653	126	39	.	.	PUNCT
ajfti-5653	127	1	for	for	ADP
ajfti-5653	127	2	instance	instance	NOUN
ajfti-5653	127	3	,	,	PUNCT
ajfti-5653	127	4	a	a	DET
ajfti-5653	127	5	high	high	ADJ
ajfti-5653	127	6	training	training	NOUN
ajfti-5653	127	7	cost	cost	NOUN
ajfti-5653	127	8	may	may	AUX
ajfti-5653	127	9	boost	boost	VERB
ajfti-5653	127	10	perceived	perceive	VERB
ajfti-5653	127	11	usability	usability	NOUN
ajfti-5653	127	12	,	,	PUNCT
ajfti-5653	127	13	and	and	CCONJ
ajfti-5653	127	14	ongoing	ongoing	ADJ
ajfti-5653	127	15	system	system	NOUN
ajfti-5653	127	16	maintenance	maintenance	NOUN
ajfti-5653	127	17	may	may	AUX
ajfti-5653	127	18	raise	raise	VERB
ajfti-5653	127	19	perceived	perceive	VERB
ajfti-5653	127	20	utility	utility	NOUN
ajfti-5653	127	21	,	,	PUNCT
ajfti-5653	127	22	which	which	PRON
ajfti-5653	127	23	in	in	ADP
ajfti-5653	127	24	turn	turn	NOUN
ajfti-5653	127	25	may	may	AUX
ajfti-5653	127	26	accelerate	accelerate	VERB
ajfti-5653	127	27	the	the	DET
ajfti-5653	127	28	rate	rate	NOUN
ajfti-5653	127	29	of	of	ADP
ajfti-5653	127	30	technology	technology	NOUN
ajfti-5653	127	31	adoption	adoption	NOUN
ajfti-5653	127	32	and	and	CCONJ
ajfti-5653	127	33	long	long	ADJ
ajfti-5653	127	34	-	-	PUNCT
ajfti-5653	127	35	term	term	NOUN
ajfti-5653	127	36	use	use	NOUN
ajfti-5653	127	37	(	(	PUNCT
ajfti-5653	127	38	ama	ama	X
ajfti-5653	127	39	et	et	NOUN
ajfti-5653	127	40	al	al	PROPN
ajfti-5653	127	41	.	.	PROPN
ajfti-5653	127	42	,	,	PUNCT
ajfti-5653	127	43	2025	2025	NUM
ajfti-5653	127	44	)	)	PUNCT
ajfti-5653	127	45	.	.	PUNCT
ajfti-5653	128	1	the	the	DET
ajfti-5653	128	2	technology	technology	NOUN
ajfti-5653	128	3	acceptance	acceptance	NOUN
ajfti-5653	128	4	model	model	NOUN
ajfti-5653	128	5	is	be	AUX
ajfti-5653	128	6	especially	especially	ADV
ajfti-5653	128	7	useful	useful	ADJ
ajfti-5653	128	8	for	for	ADP
ajfti-5653	128	9	describing	describe	VERB
ajfti-5653	128	10	why	why	SCONJ
ajfti-5653	128	11	certain	certain	ADJ
ajfti-5653	128	12	banks	bank	NOUN
ajfti-5653	128	13	are	be	AUX
ajfti-5653	128	14	more	more	ADV
ajfti-5653	128	15	successful	successful	ADJ
ajfti-5653	128	16	than	than	ADP
ajfti-5653	128	17	others	other	NOUN
ajfti-5653	128	18	at	at	ADP
ajfti-5653	128	19	implementing	implement	VERB
ajfti-5653	128	20	cloud	cloud	ADJ
ajfti-5653	128	21	accounting	accounting	NOUN
ajfti-5653	128	22	.	.	PUNCT
ajfti-5653	129	1	by	by	ADP
ajfti-5653	129	2	capturing	capture	VERB
ajfti-5653	129	3	cost	cost	NOUN
ajfti-5653	129	4	components	component	NOUN
ajfti-5653	129	5	like	like	ADP
ajfti-5653	129	6	software	software	NOUN
ajfti-5653	129	7	and	and	CCONJ
ajfti-5653	129	8	training	training	NOUN
ajfti-5653	129	9	,	,	PUNCT
ajfti-5653	129	10	the	the	DET
ajfti-5653	129	11	model	model	NOUN
ajfti-5653	129	12	assists	assist	VERB
ajfti-5653	129	13	in	in	ADP
ajfti-5653	129	14	connecting	connect	VERB
ajfti-5653	129	15	user	user	NOUN
ajfti-5653	129	16	-	-	PUNCT
ajfti-5653	129	17	centric	centric	ADJ
ajfti-5653	129	18	aspects	aspect	NOUN
ajfti-5653	129	19	like	like	ADP
ajfti-5653	129	20	perceived	perceive	VERB
ajfti-5653	129	21	operational	operational	ADJ
ajfti-5653	129	22	advantages	advantage	NOUN
ajfti-5653	129	23	and	and	CCONJ
ajfti-5653	129	24	ease	ease	NOUN
ajfti-5653	129	25	of	of	ADP
ajfti-5653	129	26	system	system	NOUN
ajfti-5653	129	27	learning	learn	VERB
ajfti-5653	129	28	to	to	ADP
ajfti-5653	129	29	investment	investment	NOUN
ajfti-5653	129	30	decisions	decision	NOUN
ajfti-5653	129	31	.	.	PUNCT
ajfti-5653	130	1	cloud	cloud	NOUN
ajfti-5653	130	2	-	-	PUNCT
ajfti-5653	130	3	based	base	VERB
ajfti-5653	130	4	accounting	accounting	NOUN
ajfti-5653	130	5	adoption	adoption	NOUN
ajfti-5653	130	6	’s	’s	PART
ajfti-5653	130	7	behavioral	behavioral	ADJ
ajfti-5653	130	8	dimension	dimension	NOUN
ajfti-5653	130	9	and	and	CCONJ
ajfti-5653	130	10	possible	possible	ADJ
ajfti-5653	130	11	impact	impact	NOUN
ajfti-5653	130	12	on	on	ADP
ajfti-5653	130	13	performance	performance	NOUN
ajfti-5653	130	14	are	be	AUX
ajfti-5653	130	15	explained	explain	VERB
ajfti-5653	130	16	by	by	ADP
ajfti-5653	130	17	the	the	DET
ajfti-5653	130	18	technology	technology	NOUN
ajfti-5653	130	19	acceptance	acceptance	NOUN
ajfti-5653	130	20	model	model	NOUN
ajfti-5653	130	21	in	in	ADP
ajfti-5653	130	22	nigeria	nigeria	PROPN
ajfti-5653	130	23	,	,	PUNCT
ajfti-5653	130	24	where	where	SCONJ
ajfti-5653	130	25	digital	digital	ADJ
ajfti-5653	130	26	transformation	transformation	NOUN
ajfti-5653	130	27	is	be	AUX
ajfti-5653	130	28	continuous	continuous	ADJ
ajfti-5653	130	29	and	and	CCONJ
ajfti-5653	130	30	differs	differ	VERB
ajfti-5653	130	31	throughout	throughout	ADP
ajfti-5653	130	32	institutions	institution	NOUN
ajfti-5653	130	33	.	.	PUNCT
ajfti-5653	131	1	innovation	innovation	NOUN
ajfti-5653	131	2	diffusion	diffusion	NOUN
ajfti-5653	131	3	theory	theory	NOUN
ajfti-5653	131	4	(	(	PUNCT
ajfti-5653	131	5	idt	idt	PROPN
ajfti-5653	131	6	)	)	PUNCT
ajfti-5653	131	7	everett	everett	PROPN
ajfti-5653	131	8	rogers	rogers	PROPN
ajfti-5653	131	9	developed	develop	VERB
ajfti-5653	131	10	the	the	DET
ajfti-5653	131	11	innovation	innovation	NOUN
ajfti-5653	131	12	diffusion	diffusion	NOUN
ajfti-5653	131	13	theory	theory	NOUN
ajfti-5653	131	14	(	(	PUNCT
ajfti-5653	131	15	idt	idt	PROPN
ajfti-5653	131	16	)	)	PUNCT
ajfti-5653	131	17	in	in	ADP
ajfti-5653	131	18	1962	1962	NUM
ajfti-5653	131	19	in	in	ADP
ajfti-5653	131	20	his	his	PRON
ajfti-5653	131	21	seminal	seminal	ADJ
ajfti-5653	131	22	work	work	NOUN
ajfti-5653	131	23	,	,	PUNCT
ajfti-5653	131	24	titled	title	VERB
ajfti-5653	131	25	diffusion	diffusion	NOUN
ajfti-5653	131	26	of	of	ADP
ajfti-5653	131	27	innovations	innovation	NOUN
ajfti-5653	131	28	.	.	PUNCT
ajfti-5653	132	1	how	how	SCONJ
ajfti-5653	132	2	,	,	PUNCT
ajfti-5653	132	3	why	why	SCONJ
ajfti-5653	132	4	,	,	PUNCT
ajfti-5653	132	5	and	and	CCONJ
ajfti-5653	132	6	how	how	SCONJ
ajfti-5653	132	7	quickly	quickly	ADV
ajfti-5653	132	8	new	new	ADJ
ajfti-5653	132	9	ideas	idea	NOUN
ajfti-5653	132	10	and	and	CCONJ
ajfti-5653	132	11	technology	technology	NOUN
ajfti-5653	132	12	spread	spread	VERB
ajfti-5653	132	13	within	within	ADP
ajfti-5653	132	14	a	a	DET
ajfti-5653	132	15	social	social	ADJ
ajfti-5653	132	16	system	system	NOUN
ajfti-5653	132	17	are	be	AUX
ajfti-5653	132	18	all	all	PRON
ajfti-5653	132	19	explained	explain	VERB
ajfti-5653	132	20	by	by	ADP
ajfti-5653	132	21	the	the	DET
ajfti-5653	132	22	theory	theory	NOUN
ajfti-5653	132	23	.	.	PUNCT
ajfti-5653	133	1	rogers	rogers	PROPN
ajfti-5653	133	2	(	(	PUNCT
ajfti-5653	133	3	2003	2003	NUM
ajfti-5653	133	4	)	)	PUNCT
ajfti-5653	133	5	asserts	assert	VERB
ajfti-5653	133	6	that	that	SCONJ
ajfti-5653	133	7	five	five	NUM
ajfti-5653	133	8	essential	essential	ADJ
ajfti-5653	133	9	characteristics	characteristic	NOUN
ajfti-5653	133	10	—	—	PUNCT
ajfti-5653	133	11	relative	relative	ADJ
ajfti-5653	133	12	advantage	advantage	NOUN
ajfti-5653	133	13	,	,	PUNCT
ajfti-5653	133	14	compatibility	compatibility	NOUN
ajfti-5653	133	15	,	,	PUNCT
ajfti-5653	133	16	complexity	complexity	NOUN
ajfti-5653	133	17	,	,	PUNCT
ajfti-5653	133	18	trialability	trialability	NOUN
ajfti-5653	133	19	,	,	PUNCT
ajfti-5653	133	20	and	and	CCONJ
ajfti-5653	133	21	observability	observability	NOUN
ajfti-5653	133	22	—	—	PUNCT
ajfti-5653	133	23	are	be	AUX
ajfti-5653	133	24	necessary	necessary	ADJ
ajfti-5653	133	25	for	for	SCONJ
ajfti-5653	133	26	an	an	DET
ajfti-5653	133	27	invention	invention	NOUN
ajfti-5653	133	28	to	to	PART
ajfti-5653	133	29	be	be	AUX
ajfti-5653	133	30	adopted	adopt	VERB
ajfti-5653	133	31	.	.	PUNCT
ajfti-5653	134	1	an	an	DET
ajfti-5653	134	2	organization	organization	NOUN
ajfti-5653	134	3	like	like	ADP
ajfti-5653	134	4	a	a	DET
ajfti-5653	134	5	bank	bank	NOUN
ajfti-5653	134	6	’s	’s	PART
ajfti-5653	134	7	acceptance	acceptance	NOUN
ajfti-5653	134	8	and	and	CCONJ
ajfti-5653	134	9	adoption	adoption	NOUN
ajfti-5653	134	10	of	of	ADP
ajfti-5653	134	11	innovations	innovation	NOUN
ajfti-5653	134	12	like	like	ADP
ajfti-5653	134	13	cloud	cloud	NOUN
ajfti-5653	134	14	accounting	accounting	NOUN
ajfti-5653	134	15	are	be	AUX
ajfti-5653	134	16	influenced	influence	VERB
ajfti-5653	134	17	by	by	ADP
ajfti-5653	134	18	these	these	DET
ajfti-5653	134	19	variables	variable	NOUN
ajfti-5653	134	20	.	.	PUNCT
ajfti-5653	135	1	using	use	VERB
ajfti-5653	135	2	the	the	DET
ajfti-5653	135	3	innovation	innovation	NOUN
ajfti-5653	135	4	diffusion	diffusion	NOUN
ajfti-5653	135	5	theory	theory	NOUN
ajfti-5653	135	6	,	,	PUNCT
ajfti-5653	135	7	afolabi	afolabi	NOUN
ajfti-5653	135	8	and	and	CCONJ
ajfti-5653	135	9	hassan	hassan	PROPN
ajfti-5653	135	10	(	(	PUNCT
ajfti-5653	135	11	2023	2023	NUM
ajfti-5653	135	12	)	)	PUNCT
ajfti-5653	135	13	explained	explain	VERB
ajfti-5653	135	14	how	how	SCONJ
ajfti-5653	135	15	mobile	mobile	ADJ
ajfti-5653	135	16	accounting	accounting	NOUN
ajfti-5653	135	17	technologies	technology	NOUN
ajfti-5653	135	18	were	be	AUX
ajfti-5653	135	19	adopted	adopt	VERB
ajfti-5653	135	20	by	by	ADP
ajfti-5653	135	21	nigerian	nigerian	ADJ
ajfti-5653	135	22	banks	bank	NOUN
ajfti-5653	135	23	,	,	PUNCT
ajfti-5653	135	24	pointing	point	VERB
ajfti-5653	135	25	out	out	ADP
ajfti-5653	135	26	that	that	SCONJ
ajfti-5653	135	27	perceived	perceive	VERB
ajfti-5653	135	28	benefits	benefit	NOUN
ajfti-5653	135	29	and	and	CCONJ
ajfti-5653	135	30	compatibility	compatibility	NOUN
ajfti-5653	135	31	were	be	AUX
ajfti-5653	135	32	powerful	powerful	ADJ
ajfti-5653	135	33	predictors	predictor	NOUN
ajfti-5653	135	34	of	of	ADP
ajfti-5653	135	35	adoption	adoption	NOUN
ajfti-5653	135	36	.	.	PUNCT
ajfti-5653	136	1	according	accord	VERB
ajfti-5653	136	2	to	to	ADP
ajfti-5653	136	3	igwe	igwe	PROPN
ajfti-5653	136	4	et	et	PROPN
ajfti-5653	136	5	al	al	PROPN
ajfti-5653	136	6	.	.	PROPN
ajfti-5653	137	1	(	(	PUNCT
ajfti-5653	137	2	2022	2022	NUM
ajfti-5653	137	3	)	)	PUNCT
ajfti-5653	137	4	,	,	PUNCT
ajfti-5653	137	5	banks	bank	NOUN
ajfti-5653	137	6	that	that	PRON
ajfti-5653	137	7	could	could	AUX
ajfti-5653	137	8	clearly	clearly	ADV
ajfti-5653	137	9	see	see	VERB
ajfti-5653	137	10	the	the	DET
ajfti-5653	137	11	benefits	benefit	NOUN
ajfti-5653	137	12	of	of	ADP
ajfti-5653	137	13	complete	complete	ADJ
ajfti-5653	137	14	cloud	cloud	NOUN
ajfti-5653	137	15	integration	integration	NOUN
ajfti-5653	137	16	made	make	VERB
ajfti-5653	137	17	investments	investment	NOUN
ajfti-5653	137	18	more	more	ADV
ajfti-5653	137	19	quickly	quickly	ADV
ajfti-5653	137	20	.	.	PUNCT
ajfti-5653	138	1	these	these	DET
ajfti-5653	138	2	data	datum	NOUN
ajfti-5653	138	3	support	support	VERB
ajfti-5653	138	4	the	the	DET
ajfti-5653	138	5	idea	idea	NOUN
ajfti-5653	138	6	that	that	SCONJ
ajfti-5653	138	7	how	how	SCONJ
ajfti-5653	138	8	these	these	DET
ajfti-5653	138	9	innovations	innovation	NOUN
ajfti-5653	138	10	are	be	AUX
ajfti-5653	138	11	seen	see	VERB
ajfti-5653	138	12	in	in	ADP
ajfti-5653	138	13	banking	banking	NOUN
ajfti-5653	138	14	contexts	context	NOUN
ajfti-5653	138	15	affects	affect	VERB
ajfti-5653	138	16	internal	internal	ADJ
ajfti-5653	138	17	decisions	decision	NOUN
ajfti-5653	138	18	about	about	ADP
ajfti-5653	138	19	how	how	SCONJ
ajfti-5653	138	20	much	much	ADJ
ajfti-5653	138	21	to	to	PART
ajfti-5653	138	22	spend	spend	VERB
ajfti-5653	138	23	on	on	ADP
ajfti-5653	138	24	software	software	NOUN
ajfti-5653	138	25	,	,	PUNCT
ajfti-5653	138	26	training	training	NOUN
ajfti-5653	138	27	,	,	PUNCT
ajfti-5653	138	28	and	and	CCONJ
ajfti-5653	138	29	servicing	servicing	NOUN
ajfti-5653	138	30	.	.	PUNCT
ajfti-5653	139	1	critics	critic	NOUN
ajfti-5653	139	2	counter	counter	VERB
ajfti-5653	139	3	that	that	SCONJ
ajfti-5653	139	4	the	the	DET
ajfti-5653	139	5	innovation	innovation	NOUN
ajfti-5653	139	6	diffusion	diffusion	NOUN
ajfti-5653	139	7	model	model	NOUN
ajfti-5653	139	8	largely	largely	ADV
ajfti-5653	139	9	ignores	ignore	VERB
ajfti-5653	139	10	external	external	ADJ
ajfti-5653	139	11	factors	factor	NOUN
ajfti-5653	139	12	like	like	ADP
ajfti-5653	139	13	industry	industry	NOUN
ajfti-5653	139	14	pressure	pressure	NOUN
ajfti-5653	139	15	,	,	PUNCT
ajfti-5653	139	16	financial	financial	ADJ
ajfti-5653	139	17	limits	limit	NOUN
ajfti-5653	139	18	,	,	PUNCT
ajfti-5653	139	19	and	and	CCONJ
ajfti-5653	139	20	regulatory	regulatory	ADJ
ajfti-5653	139	21	policies	policy	NOUN
ajfti-5653	139	22	in	in	ADP
ajfti-5653	139	23	favor	favor	NOUN
ajfti-5653	139	24	of	of	ADP
ajfti-5653	139	25	an	an	DET
ajfti-5653	139	26	excessive	excessive	ADJ
ajfti-5653	139	27	emphasis	emphasis	NOUN
ajfti-5653	139	28	on	on	ADP
ajfti-5653	139	29	organizational	organizational	ADJ
ajfti-5653	139	30	or	or	CCONJ
ajfti-5653	139	31	individual	individual	ADJ
ajfti-5653	139	32	perception	perception	NOUN
ajfti-5653	139	33	.	.	PUNCT
ajfti-5653	140	1	according	accord	VERB
ajfti-5653	140	2	to	to	ADP
ajfti-5653	140	3	lyytinen	lyytinen	NOUN
ajfti-5653	140	4	and	and	CCONJ
ajfti-5653	140	5	damsgaard	damsgaard	NOUN
ajfti-5653	140	6	(	(	PUNCT
ajfti-5653	140	7	2001	2001	NUM
ajfti-5653	140	8	)	)	PUNCT
ajfti-5653	140	9	,	,	PUNCT
ajfti-5653	140	10	the	the	DET
ajfti-5653	140	11	innovation	innovation	NOUN
ajfti-5653	140	12	diffusion	diffusion	NOUN
ajfti-5653	140	13	model	model	NOUN
ajfti-5653	140	14	fails	fail	VERB
ajfti-5653	140	15	to	to	PART
ajfti-5653	140	16	adequately	adequately	ADV
ajfti-5653	140	17	explain	explain	VERB
ajfti-5653	140	18	post	post	ADJ
ajfti-5653	140	19	-	-	ADJ
ajfti-5653	140	20	adoption	adoption	ADJ
ajfti-5653	140	21	behavior	behavior	NOUN
ajfti-5653	140	22	,	,	PUNCT
ajfti-5653	140	23	which	which	PRON
ajfti-5653	140	24	is	be	AUX
ajfti-5653	140	25	essential	essential	ADJ
ajfti-5653	140	26	for	for	ADP
ajfti-5653	140	27	comprehending	comprehending	ADJ
ajfti-5653	140	28	performance	performance	NOUN
ajfti-5653	140	29	outcomes	outcome	NOUN
ajfti-5653	140	30	following	follow	VERB
ajfti-5653	140	31	the	the	DET
ajfti-5653	140	32	integration	integration	NOUN
ajfti-5653	140	33	of	of	ADP
ajfti-5653	140	34	a	a	DET
ajfti-5653	140	35	technology	technology	NOUN
ajfti-5653	140	36	.	.	PUNCT
ajfti-5653	141	1	in	in	ADP
ajfti-5653	141	2	this	this	DET
ajfti-5653	141	3	study	study	NOUN
ajfti-5653	141	4	,	,	PUNCT
ajfti-5653	141	5	however	however	ADV
ajfti-5653	141	6	,	,	PUNCT
ajfti-5653	141	7	the	the	DET
ajfti-5653	141	8	innovation	innovation	NOUN
ajfti-5653	141	9	diffusion	diffusion	NOUN
ajfti-5653	141	10	model	model	NOUN
ajfti-5653	141	11	is	be	AUX
ajfti-5653	141	12	still	still	ADV
ajfti-5653	141	13	applicable	applicable	ADJ
ajfti-5653	141	14	as	as	ADP
ajfti-5653	141	15	a	a	DET
ajfti-5653	141	16	supplementary	supplementary	ADJ
ajfti-5653	141	17	theory	theory	NOUN
ajfti-5653	141	18	that	that	PRON
ajfti-5653	141	19	describes	describe	VERB
ajfti-5653	141	20	the	the	DET
ajfti-5653	141	21	cloud	cloud	ADJ
ajfti-5653	141	22	accounting	accounting	NOUN
ajfti-5653	141	23	adoption	adoption	NOUN
ajfti-5653	141	24	phase	phase	NOUN
ajfti-5653	141	25	in	in	ADP
ajfti-5653	141	26	deposit	deposit	NOUN
ajfti-5653	141	27	money	money	NOUN
ajfti-5653	141	28	institutions	institution	NOUN
ajfti-5653	141	29	.	.	PUNCT
ajfti-5653	142	1	although	although	SCONJ
ajfti-5653	142	2	analyzing	analyze	VERB
ajfti-5653	142	3	the	the	DET
ajfti-5653	142	4	impact	impact	NOUN
ajfti-5653	142	5	of	of	ADP
ajfti-5653	142	6	cloudbased	cloudbase	VERB
ajfti-5653	142	7	accounting	accounting	NOUN
ajfti-5653	142	8	expenses	expense	NOUN
ajfti-5653	142	9	on	on	ADP
ajfti-5653	142	10	financial	financial	ADJ
ajfti-5653	142	11	performance	performance	NOUN
ajfti-5653	142	12	is	be	AUX
ajfti-5653	142	13	the	the	DET
ajfti-5653	142	14	study	study	NOUN
ajfti-5653	142	15	’s	’s	PART
ajfti-5653	142	16	main	main	ADJ
ajfti-5653	142	17	goal	goal	NOUN
ajfti-5653	142	18	,	,	PUNCT
ajfti-5653	142	19	the	the	DET
ajfti-5653	142	20	innovation	innovation	NOUN
ajfti-5653	142	21	diffusion	diffusion	NOUN
ajfti-5653	142	22	model	model	NOUN
ajfti-5653	142	23	offers	offer	VERB
ajfti-5653	142	24	background	background	NOUN
ajfti-5653	142	25	information	information	NOUN
ajfti-5653	142	26	for	for	ADP
ajfti-5653	142	27	comprehending	comprehend	VERB
ajfti-5653	142	28	how	how	SCONJ
ajfti-5653	142	29	and	and	CCONJ
ajfti-5653	142	30	why	why	SCONJ
ajfti-5653	142	31	banks	bank	NOUN
ajfti-5653	142	32	first	first	ADV
ajfti-5653	142	33	choose	choose	VERB
ajfti-5653	142	34	to	to	PART
ajfti-5653	142	35	incur	incur	VERB
ajfti-5653	142	36	these	these	DET
ajfti-5653	142	37	expenses	expense	NOUN
ajfti-5653	142	38	.	.	PUNCT
ajfti-5653	143	1	afolabi	afolabi	NOUN
ajfti-5653	143	2	and	and	CCONJ
ajfti-5653	143	3	hassan	hassan	PROPN
ajfti-5653	143	4	(	(	PUNCT
ajfti-5653	143	5	2023	2023	NUM
ajfti-5653	143	6	)	)	PUNCT
ajfti-5653	143	7	found	find	VERB
ajfti-5653	143	8	that	that	SCONJ
ajfti-5653	143	9	banks	bank	NOUN
ajfti-5653	143	10	are	be	AUX
ajfti-5653	143	11	more	more	ADV
ajfti-5653	143	12	likely	likely	ADJ
ajfti-5653	143	13	to	to	PART
ajfti-5653	143	14	make	make	VERB
ajfti-5653	143	15	major	major	ADJ
ajfti-5653	143	16	investments	investment	NOUN
ajfti-5653	143	17	in	in	ADP
ajfti-5653	143	18	software	software	NOUN
ajfti-5653	143	19	and	and	CCONJ
ajfti-5653	143	20	training	training	NOUN
ajfti-5653	143	21	elements	element	NOUN
ajfti-5653	143	22	that	that	PRON
ajfti-5653	143	23	are	be	AUX
ajfti-5653	143	24	quantified	quantify	VERB
ajfti-5653	143	25	as	as	ADP
ajfti-5653	143	26	independent	independent	ADJ
ajfti-5653	143	27	variables	variable	NOUN
ajfti-5653	143	28	if	if	SCONJ
ajfti-5653	143	29	they	they	PRON
ajfti-5653	143	30	believe	believe	VERB
ajfti-5653	143	31	that	that	SCONJ
ajfti-5653	143	32	cloud	cloud	NOUN
ajfti-5653	143	33	accounting	accounting	NOUN
ajfti-5653	143	34	is	be	AUX
ajfti-5653	143	35	compatible	compatible	ADJ
ajfti-5653	143	36	,	,	PUNCT
ajfti-5653	143	37	beneficial	beneficial	ADJ
ajfti-5653	143	38	,	,	PUNCT
ajfti-5653	143	39	and	and	CCONJ
ajfti-5653	143	40	simple	simple	ADJ
ajfti-5653	143	41	to	to	PART
ajfti-5653	143	42	deploy	deploy	VERB
ajfti-5653	143	43	.	.	PUNCT
ajfti-5653	144	1	pa	pa	PROPN
ajfti-5653	144	2	ge	ge	PROPN
ajfti-5653	144	3	14	14	NUM
ajfti-5653	144	4	7	7	NUM
ajfti-5653	144	5	https://journals.e-palli.com/home/index.php/ajfti	https://journals.e-palli.com/home/index.php/ajfti	PROPN
ajfti-5653	144	6	am	be	AUX
ajfti-5653	144	7	.	.	PUNCT
ajfti-5653	145	1	j.	j.	PROPN
ajfti-5653	145	2	financ	financ	PROPN
ajfti-5653	145	3	.	.	PUNCT
ajfti-5653	146	1	technol	technol	PROPN
ajfti-5653	146	2	.	.	PUNCT
ajfti-5653	146	3	innov	innov	PROPN
ajfti-5653	146	4	.	.	PUNCT
ajfti-5653	147	1	3(1	3(1	NUM
ajfti-5653	147	2	)	)	PUNCT
ajfti-5653	147	3	143	143	NUM
ajfti-5653	147	4	-	-	SYM
ajfti-5653	147	5	154	154	NUM
ajfti-5653	147	6	,	,	PUNCT
ajfti-5653	147	7	2025	2025	NUM
ajfti-5653	147	8	empirical	empirical	ADJ
ajfti-5653	147	9	review	review	NOUN
ajfti-5653	147	10	ikwuo	ikwuo	VERB
ajfti-5653	147	11	et	et	PROPN
ajfti-5653	147	12	al	al	PROPN
ajfti-5653	147	13	.	.	PROPN
ajfti-5653	148	1	(	(	PUNCT
ajfti-5653	148	2	2025	2025	NUM
ajfti-5653	148	3	)	)	PUNCT
ajfti-5653	148	4	investigated	investigate	VERB
ajfti-5653	148	5	how	how	SCONJ
ajfti-5653	148	6	cloud	cloud	ADJ
ajfti-5653	148	7	accounting	accounting	NOUN
ajfti-5653	148	8	might	might	AUX
ajfti-5653	148	9	be	be	AUX
ajfti-5653	148	10	strategically	strategically	ADV
ajfti-5653	148	11	used	use	VERB
ajfti-5653	148	12	to	to	PART
ajfti-5653	148	13	maximize	maximize	VERB
ajfti-5653	148	14	shareholder	shareholder	NOUN
ajfti-5653	148	15	wealth	wealth	NOUN
ajfti-5653	148	16	in	in	ADP
ajfti-5653	148	17	nigeria	nigeria	PROPN
ajfti-5653	148	18	’s	’s	PART
ajfti-5653	148	19	pharmaceutical	pharmaceutical	NOUN
ajfti-5653	148	20	industry	industry	NOUN
ajfti-5653	148	21	.	.	PUNCT
ajfti-5653	149	1	the	the	DET
ajfti-5653	149	2	study	study	NOUN
ajfti-5653	149	3	analyzed	analyze	VERB
ajfti-5653	149	4	shareholder	shareholder	NOUN
ajfti-5653	149	5	wealth	wealth	NOUN
ajfti-5653	149	6	using	use	VERB
ajfti-5653	149	7	return	return	NOUN
ajfti-5653	149	8	on	on	ADP
ajfti-5653	149	9	equity	equity	NOUN
ajfti-5653	149	10	(	(	PUNCT
ajfti-5653	149	11	roe	roe	PROPN
ajfti-5653	149	12	)	)	PUNCT
ajfti-5653	149	13	and	and	CCONJ
ajfti-5653	149	14	concentrated	concentrate	VERB
ajfti-5653	149	15	on	on	ADP
ajfti-5653	149	16	two	two	NUM
ajfti-5653	149	17	main	main	ADJ
ajfti-5653	149	18	variables	variable	NOUN
ajfti-5653	149	19	:	:	PUNCT
ajfti-5653	149	20	the	the	DET
ajfti-5653	149	21	adoption	adoption	NOUN
ajfti-5653	149	22	of	of	ADP
ajfti-5653	149	23	cloud	cloud	ADJ
ajfti-5653	149	24	accounting	accounting	NOUN
ajfti-5653	149	25	software	software	NOUN
ajfti-5653	149	26	and	and	CCONJ
ajfti-5653	149	27	its	its	PRON
ajfti-5653	149	28	intensity	intensity	NOUN
ajfti-5653	149	29	.	.	PUNCT
ajfti-5653	150	1	in	in	ADP
ajfti-5653	150	2	order	order	NOUN
ajfti-5653	150	3	to	to	PART
ajfti-5653	150	4	gather	gather	VERB
ajfti-5653	150	5	secondary	secondary	ADJ
ajfti-5653	150	6	data	datum	NOUN
ajfti-5653	150	7	from	from	ADP
ajfti-5653	150	8	five	five	NUM
ajfti-5653	150	9	listed	list	VERB
ajfti-5653	150	10	pharmaceutical	pharmaceutical	NOUN
ajfti-5653	150	11	companies	company	NOUN
ajfti-5653	150	12	over	over	ADP
ajfti-5653	150	13	a	a	DET
ajfti-5653	150	14	ten	ten	NUM
ajfti-5653	150	15	-	-	PUNCT
ajfti-5653	150	16	year	year	NOUN
ajfti-5653	150	17	period	period	NOUN
ajfti-5653	150	18	(	(	PUNCT
ajfti-5653	150	19	2014–2023	2014–2023	NUM
ajfti-5653	150	20	)	)	PUNCT
ajfti-5653	150	21	,	,	PUNCT
ajfti-5653	150	22	an	an	DET
ajfti-5653	150	23	expost	expost	ADV
ajfti-5653	150	24	facto	facto	X
ajfti-5653	150	25	research	research	NOUN
ajfti-5653	150	26	approach	approach	NOUN
ajfti-5653	150	27	was	be	AUX
ajfti-5653	150	28	used	use	VERB
ajfti-5653	150	29	.	.	PUNCT
ajfti-5653	151	1	using	use	VERB
ajfti-5653	151	2	robust	robust	ADJ
ajfti-5653	151	3	least	least	ADJ
ajfti-5653	151	4	-	-	PUNCT
ajfti-5653	151	5	squares	square	NOUN
ajfti-5653	151	6	regression	regression	NOUN
ajfti-5653	151	7	analysis	analysis	NOUN
ajfti-5653	151	8	,	,	PUNCT
ajfti-5653	151	9	the	the	DET
ajfti-5653	151	10	hypotheses	hypothesis	NOUN
ajfti-5653	151	11	were	be	AUX
ajfti-5653	151	12	examined	examine	VERB
ajfti-5653	151	13	.	.	PUNCT
ajfti-5653	152	1	utilizing	utilize	VERB
ajfti-5653	152	2	cloud	cloud	ADJ
ajfti-5653	152	3	accounting	accounting	NOUN
ajfti-5653	152	4	software	software	NOUN
ajfti-5653	152	5	increased	increase	VERB
ajfti-5653	152	6	return	return	NOUN
ajfti-5653	152	7	on	on	ADP
ajfti-5653	152	8	asset	asset	NOUN
ajfti-5653	152	9	in	in	ADP
ajfti-5653	152	10	a	a	DET
ajfti-5653	152	11	statistically	statistically	ADV
ajfti-5653	152	12	significant	significant	ADJ
ajfti-5653	152	13	way	way	NOUN
ajfti-5653	152	14	(	(	PUNCT
ajfti-5653	152	15	p	p	X
ajfti-5653	152	16	=	=	NOUN
ajfti-5653	152	17	0.0056	0.0056	NUM
ajfti-5653	152	18	)	)	PUNCT
ajfti-5653	152	19	,	,	PUNCT
ajfti-5653	152	20	according	accord	VERB
ajfti-5653	152	21	to	to	ADP
ajfti-5653	152	22	the	the	DET
ajfti-5653	152	23	data	datum	NOUN
ajfti-5653	152	24	,	,	PUNCT
ajfti-5653	152	25	suggesting	suggest	VERB
ajfti-5653	152	26	that	that	SCONJ
ajfti-5653	152	27	using	use	VERB
ajfti-5653	152	28	cloud	cloud	ADJ
ajfti-5653	152	29	solutions	solution	NOUN
ajfti-5653	152	30	improves	improve	VERB
ajfti-5653	152	31	shareholder	shareholder	NOUN
ajfti-5653	152	32	returns	return	NOUN
ajfti-5653	152	33	.	.	PUNCT
ajfti-5653	153	1	nevertheless	nevertheless	ADV
ajfti-5653	153	2	,	,	PUNCT
ajfti-5653	153	3	roe	roe	PROPN
ajfti-5653	153	4	was	be	AUX
ajfti-5653	153	5	significantly	significantly	ADV
ajfti-5653	153	6	impacted	impact	VERB
ajfti-5653	153	7	negatively	negatively	ADV
ajfti-5653	153	8	by	by	ADP
ajfti-5653	153	9	cloud	cloud	ADJ
ajfti-5653	153	10	accounting	accounting	NOUN
ajfti-5653	153	11	software	software	NOUN
ajfti-5653	153	12	intensity	intensity	NOUN
ajfti-5653	153	13	,	,	PUNCT
ajfti-5653	153	14	which	which	PRON
ajfti-5653	153	15	indicates	indicate	VERB
ajfti-5653	153	16	deeper	deep	ADJ
ajfti-5653	153	17	or	or	CCONJ
ajfti-5653	153	18	more	more	ADV
ajfti-5653	153	19	complicated	complicated	ADJ
ajfti-5653	153	20	usage	usage	NOUN
ajfti-5653	153	21	(	(	PUNCT
ajfti-5653	153	22	p	p	X
ajfti-5653	153	23	=	=	NOUN
ajfti-5653	153	24	0.0147	0.0147	NUM
ajfti-5653	153	25	)	)	PUNCT
ajfti-5653	153	26	.	.	PUNCT
ajfti-5653	154	1	this	this	PRON
ajfti-5653	154	2	implies	imply	VERB
ajfti-5653	154	3	that	that	SCONJ
ajfti-5653	154	4	while	while	SCONJ
ajfti-5653	154	5	simple	simple	ADJ
ajfti-5653	154	6	adoption	adoption	NOUN
ajfti-5653	154	7	has	have	VERB
ajfti-5653	154	8	advantages	advantage	NOUN
ajfti-5653	154	9	,	,	PUNCT
ajfti-5653	154	10	excessive	excessive	ADJ
ajfti-5653	154	11	expenditure	expenditure	NOUN
ajfti-5653	154	12	or	or	CCONJ
ajfti-5653	154	13	exceptionally	exceptionally	ADV
ajfti-5653	154	14	complicated	complicated	ADJ
ajfti-5653	154	15	cloud	cloud	NOUN
ajfti-5653	154	16	solution	solution	NOUN
ajfti-5653	154	17	integration	integration	NOUN
ajfti-5653	154	18	may	may	AUX
ajfti-5653	154	19	degrade	degrade	VERB
ajfti-5653	154	20	the	the	DET
ajfti-5653	154	21	industry	industry	NOUN
ajfti-5653	154	22	’s	’s	PART
ajfti-5653	154	23	financial	financial	ADJ
ajfti-5653	154	24	performance	performance	NOUN
ajfti-5653	154	25	.	.	PUNCT
ajfti-5653	155	1	the	the	DET
ajfti-5653	155	2	effect	effect	NOUN
ajfti-5653	155	3	of	of	ADP
ajfti-5653	155	4	cloud	cloud	NOUN
ajfti-5653	155	5	accounting	accounting	NOUN
ajfti-5653	155	6	on	on	ADP
ajfti-5653	155	7	tier	tier	NOUN
ajfti-5653	155	8	1	1	NUM
ajfti-5653	155	9	banks	bank	NOUN
ajfti-5653	155	10	’	'	PUNCT
ajfti-5653	155	11	operational	operational	ADJ
ajfti-5653	155	12	efficiency	efficiency	NOUN
ajfti-5653	155	13	in	in	ADP
ajfti-5653	155	14	nigeria	nigeria	PROPN
ajfti-5653	155	15	was	be	AUX
ajfti-5653	155	16	examined	examine	VERB
ajfti-5653	155	17	by	by	ADP
ajfti-5653	155	18	enaibre	enaibre	NOUN
ajfti-5653	155	19	et	et	PROPN
ajfti-5653	155	20	al	al	PROPN
ajfti-5653	155	21	.	.	PROPN
ajfti-5653	156	1	(	(	PUNCT
ajfti-5653	156	2	2024	2024	NUM
ajfti-5653	156	3	)	)	PUNCT
ajfti-5653	156	4	.	.	PUNCT
ajfti-5653	157	1	as	as	ADP
ajfti-5653	157	2	crucial	crucial	ADJ
ajfti-5653	157	3	components	component	NOUN
ajfti-5653	157	4	of	of	ADP
ajfti-5653	157	5	cloud	cloud	ADJ
ajfti-5653	157	6	technology	technology	NOUN
ajfti-5653	157	7	integration	integration	NOUN
ajfti-5653	157	8	,	,	PUNCT
ajfti-5653	157	9	the	the	DET
ajfti-5653	157	10	study	study	NOUN
ajfti-5653	157	11	concentrated	concentrate	VERB
ajfti-5653	157	12	on	on	ADP
ajfti-5653	157	13	cloud	cloud	ADJ
ajfti-5653	157	14	accounting	accounting	NOUN
ajfti-5653	157	15	expenses	expense	NOUN
ajfti-5653	157	16	,	,	PUNCT
ajfti-5653	157	17	client	client	NOUN
ajfti-5653	157	18	interfaces	interface	NOUN
ajfti-5653	157	19	,	,	PUNCT
ajfti-5653	157	20	and	and	CCONJ
ajfti-5653	157	21	delivery	delivery	NOUN
ajfti-5653	157	22	methods	method	NOUN
ajfti-5653	157	23	.	.	PUNCT
ajfti-5653	158	1	the	the	DET
ajfti-5653	158	2	capacity	capacity	NOUN
ajfti-5653	158	3	of	of	ADP
ajfti-5653	158	4	the	the	DET
ajfti-5653	158	5	banks	bank	NOUN
ajfti-5653	158	6	to	to	PART
ajfti-5653	158	7	efficiently	efficiently	ADV
ajfti-5653	158	8	offer	offer	VERB
ajfti-5653	158	9	services	service	NOUN
ajfti-5653	158	10	and	and	CCONJ
ajfti-5653	158	11	optimize	optimize	NOUN
ajfti-5653	158	12	procedures	procedure	NOUN
ajfti-5653	158	13	was	be	AUX
ajfti-5653	158	14	measured	measure	VERB
ajfti-5653	158	15	using	use	VERB
ajfti-5653	158	16	operational	operational	ADJ
ajfti-5653	158	17	efficiency	efficiency	NOUN
ajfti-5653	158	18	as	as	ADP
ajfti-5653	158	19	the	the	DET
ajfti-5653	158	20	dependent	dependent	ADJ
ajfti-5653	158	21	variable	variable	NOUN
ajfti-5653	158	22	.	.	PUNCT
ajfti-5653	159	1	in	in	ADP
ajfti-5653	159	2	order	order	NOUN
ajfti-5653	159	3	to	to	PART
ajfti-5653	159	4	examine	examine	VERB
ajfti-5653	159	5	the	the	DET
ajfti-5653	159	6	correlations	correlation	NOUN
ajfti-5653	159	7	between	between	ADP
ajfti-5653	159	8	the	the	DET
ajfti-5653	159	9	variables	variable	NOUN
ajfti-5653	159	10	,	,	PUNCT
ajfti-5653	159	11	the	the	DET
ajfti-5653	159	12	study	study	NOUN
ajfti-5653	159	13	used	use	VERB
ajfti-5653	159	14	partial	partial	ADJ
ajfti-5653	159	15	least	least	ADJ
ajfti-5653	159	16	squares	square	NOUN
ajfti-5653	159	17	structural	structural	ADJ
ajfti-5653	159	18	equation	equation	NOUN
ajfti-5653	159	19	modeling	modeling	NOUN
ajfti-5653	159	20	(	(	PUNCT
ajfti-5653	159	21	pls	pls	INTJ
ajfti-5653	159	22	-	-	PUNCT
ajfti-5653	159	23	sem	sem	NOUN
ajfti-5653	159	24	)	)	PUNCT
ajfti-5653	159	25	using	use	VERB
ajfti-5653	159	26	smart	smart	ADJ
ajfti-5653	159	27	-	-	PUNCT
ajfti-5653	159	28	pls	pls	NOUN
ajfti-5653	159	29	4.0	4.0	NUM
ajfti-5653	159	30	.	.	PUNCT
ajfti-5653	160	1	according	accord	VERB
ajfti-5653	160	2	to	to	ADP
ajfti-5653	160	3	the	the	DET
ajfti-5653	160	4	findings	finding	NOUN
ajfti-5653	160	5	,	,	PUNCT
ajfti-5653	160	6	the	the	DET
ajfti-5653	160	7	client	client	NOUN
ajfti-5653	160	8	interface	interface	NOUN
ajfti-5653	160	9	and	and	CCONJ
ajfti-5653	160	10	delivery	delivery	NOUN
ajfti-5653	160	11	method	method	NOUN
ajfti-5653	160	12	had	have	VERB
ajfti-5653	160	13	a	a	DET
ajfti-5653	160	14	good	good	ADJ
ajfti-5653	160	15	effect	effect	NOUN
ajfti-5653	160	16	on	on	ADP
ajfti-5653	160	17	bank	bank	NOUN
ajfti-5653	160	18	performance	performance	NOUN
ajfti-5653	160	19	,	,	PUNCT
ajfti-5653	160	20	however	however	ADV
ajfti-5653	160	21	cloud	cloud	ADJ
ajfti-5653	160	22	accounting	accounting	NOUN
ajfti-5653	160	23	expenses	expense	NOUN
ajfti-5653	160	24	had	have	VERB
ajfti-5653	160	25	a	a	DET
ajfti-5653	160	26	negative	negative	ADJ
ajfti-5653	160	27	effect	effect	NOUN
ajfti-5653	160	28	on	on	ADP
ajfti-5653	160	29	operational	operational	ADJ
ajfti-5653	160	30	efficiency	efficiency	NOUN
ajfti-5653	160	31	.	.	PUNCT
ajfti-5653	161	1	the	the	DET
ajfti-5653	161	2	associations	association	NOUN
ajfti-5653	161	3	between	between	ADP
ajfti-5653	161	4	cloud	cloud	NOUN
ajfti-5653	161	5	accounting	accounting	NOUN
ajfti-5653	161	6	features	feature	NOUN
ajfti-5653	161	7	and	and	CCONJ
ajfti-5653	161	8	operational	operational	ADJ
ajfti-5653	161	9	efficiency	efficiency	NOUN
ajfti-5653	161	10	were	be	AUX
ajfti-5653	161	11	also	also	ADV
ajfti-5653	161	12	found	find	VERB
ajfti-5653	161	13	to	to	PART
ajfti-5653	161	14	be	be	AUX
ajfti-5653	161	15	strengthened	strengthen	VERB
ajfti-5653	161	16	by	by	ADP
ajfti-5653	161	17	technological	technological	ADJ
ajfti-5653	161	18	proficiency	proficiency	NOUN
ajfti-5653	161	19	,	,	PUNCT
ajfti-5653	161	20	which	which	PRON
ajfti-5653	161	21	was	be	AUX
ajfti-5653	161	22	an	an	DET
ajfti-5653	161	23	effective	effective	ADJ
ajfti-5653	161	24	mediating	mediate	VERB
ajfti-5653	161	25	factor	factor	NOUN
ajfti-5653	161	26	.	.	PUNCT
ajfti-5653	162	1	in	in	ADP
ajfti-5653	162	2	order	order	NOUN
ajfti-5653	162	3	to	to	PART
ajfti-5653	162	4	achieve	achieve	VERB
ajfti-5653	162	5	complete	complete	ADJ
ajfti-5653	162	6	efficiency	efficiency	NOUN
ajfti-5653	162	7	improvements	improvement	NOUN
ajfti-5653	162	8	,	,	PUNCT
ajfti-5653	162	9	the	the	DET
ajfti-5653	162	10	research	research	NOUN
ajfti-5653	162	11	highlights	highlight	VERB
ajfti-5653	162	12	the	the	DET
ajfti-5653	162	13	necessity	necessity	NOUN
ajfti-5653	162	14	for	for	SCONJ
ajfti-5653	162	15	banks	bank	NOUN
ajfti-5653	162	16	to	to	PART
ajfti-5653	162	17	match	match	VERB
ajfti-5653	162	18	their	their	PRON
ajfti-5653	162	19	internal	internal	ADJ
ajfti-5653	162	20	capabilities	capability	NOUN
ajfti-5653	162	21	with	with	ADP
ajfti-5653	162	22	the	the	DET
ajfti-5653	162	23	deployment	deployment	NOUN
ajfti-5653	162	24	of	of	ADP
ajfti-5653	162	25	technology	technology	NOUN
ajfti-5653	162	26	.	.	PUNCT
ajfti-5653	163	1	the	the	DET
ajfti-5653	163	2	impact	impact	NOUN
ajfti-5653	163	3	of	of	ADP
ajfti-5653	163	4	cloud	cloud	NOUN
ajfti-5653	163	5	accounting	accounting	NOUN
ajfti-5653	163	6	on	on	ADP
ajfti-5653	163	7	the	the	DET
ajfti-5653	163	8	financial	financial	ADJ
ajfti-5653	163	9	performance	performance	NOUN
ajfti-5653	163	10	of	of	ADP
ajfti-5653	163	11	nigerian	nigerian	ADJ
ajfti-5653	163	12	listed	list	VERB
ajfti-5653	163	13	deposit	deposit	NOUN
ajfti-5653	163	14	money	money	NOUN
ajfti-5653	163	15	institutions	institution	NOUN
ajfti-5653	163	16	was	be	AUX
ajfti-5653	163	17	investigated	investigate	VERB
ajfti-5653	163	18	by	by	ADP
ajfti-5653	163	19	daniel	daniel	PROPN
ajfti-5653	163	20	(	(	PUNCT
ajfti-5653	163	21	2024	2024	NUM
ajfti-5653	163	22	)	)	PUNCT
ajfti-5653	163	23	.	.	PUNCT
ajfti-5653	164	1	the	the	DET
ajfti-5653	164	2	study	study	NOUN
ajfti-5653	164	3	employed	employ	VERB
ajfti-5653	164	4	return	return	NOUN
ajfti-5653	164	5	on	on	ADP
ajfti-5653	164	6	assets	asset	NOUN
ajfti-5653	164	7	(	(	PUNCT
ajfti-5653	164	8	roa	roa	NOUN
ajfti-5653	164	9	)	)	PUNCT
ajfti-5653	164	10	to	to	PART
ajfti-5653	164	11	assess	assess	VERB
ajfti-5653	164	12	financial	financial	ADJ
ajfti-5653	164	13	performance	performance	NOUN
ajfti-5653	164	14	and	and	CCONJ
ajfti-5653	164	15	computerized	computerized	ADJ
ajfti-5653	164	16	accounting	accounting	NOUN
ajfti-5653	164	17	systems	system	NOUN
ajfti-5653	164	18	(	(	PUNCT
ajfti-5653	164	19	cas	cas	PROPN
ajfti-5653	164	20	)	)	PUNCT
ajfti-5653	164	21	and	and	CCONJ
ajfti-5653	164	22	accounting	accounting	NOUN
ajfti-5653	164	23	software	software	NOUN
ajfti-5653	164	24	(	(	PUNCT
ajfti-5653	164	25	as	as	ADP
ajfti-5653	164	26	)	)	PUNCT
ajfti-5653	164	27	as	as	ADP
ajfti-5653	164	28	important	important	ADJ
ajfti-5653	164	29	indicators	indicator	NOUN
ajfti-5653	164	30	of	of	ADP
ajfti-5653	164	31	cloud	cloud	ADJ
ajfti-5653	164	32	accounting	accounting	NOUN
ajfti-5653	164	33	.	.	PUNCT
ajfti-5653	165	1	the	the	DET
ajfti-5653	165	2	study	study	NOUN
ajfti-5653	165	3	used	use	VERB
ajfti-5653	165	4	an	an	DET
ajfti-5653	165	5	ex	ex	NOUN
ajfti-5653	165	6	-	-	ADJ
ajfti-5653	165	7	post	post	ADJ
ajfti-5653	165	8	facto	facto	X
ajfti-5653	165	9	research	research	NOUN
ajfti-5653	165	10	approach	approach	NOUN
ajfti-5653	165	11	and	and	CCONJ
ajfti-5653	165	12	analyzed	analyze	VERB
ajfti-5653	165	13	secondary	secondary	ADJ
ajfti-5653	165	14	data	datum	NOUN
ajfti-5653	165	15	gathered	gather	VERB
ajfti-5653	165	16	from	from	ADP
ajfti-5653	165	17	15	15	NUM
ajfti-5653	165	18	listed	list	VERB
ajfti-5653	165	19	deposit	deposit	NOUN
ajfti-5653	165	20	money	money	NOUN
ajfti-5653	165	21	institutions	institution	NOUN
ajfti-5653	165	22	between	between	ADP
ajfti-5653	165	23	2013	2013	NUM
ajfti-5653	165	24	and	and	CCONJ
ajfti-5653	165	25	2022	2022	NUM
ajfti-5653	165	26	.	.	PUNCT
ajfti-5653	166	1	the	the	DET
ajfti-5653	166	2	study	study	NOUN
ajfti-5653	166	3	employed	employ	VERB
ajfti-5653	166	4	panel	panel	NOUN
ajfti-5653	166	5	regression	regression	VERB
ajfti-5653	166	6	analysis	analysis	NOUN
ajfti-5653	166	7	to	to	PART
ajfti-5653	166	8	examine	examine	VERB
ajfti-5653	166	9	the	the	DET
ajfti-5653	166	10	correlation	correlation	NOUN
ajfti-5653	166	11	between	between	ADP
ajfti-5653	166	12	the	the	DET
ajfti-5653	166	13	variables	variable	NOUN
ajfti-5653	166	14	.	.	PUNCT
ajfti-5653	167	1	the	the	DET
ajfti-5653	167	2	results	result	NOUN
ajfti-5653	167	3	showed	show	VERB
ajfti-5653	167	4	that	that	SCONJ
ajfti-5653	167	5	the	the	DET
ajfti-5653	167	6	financial	financial	ADJ
ajfti-5653	167	7	performance	performance	NOUN
ajfti-5653	167	8	of	of	ADP
ajfti-5653	167	9	both	both	CCONJ
ajfti-5653	167	10	computerized	computerized	ADJ
ajfti-5653	167	11	accounting	accounting	NOUN
ajfti-5653	167	12	systems	system	NOUN
ajfti-5653	167	13	and	and	CCONJ
ajfti-5653	167	14	accounting	accounting	NOUN
ajfti-5653	167	15	software	software	NOUN
ajfti-5653	167	16	was	be	AUX
ajfti-5653	167	17	positively	positively	ADV
ajfti-5653	167	18	and	and	CCONJ
ajfti-5653	167	19	significantly	significantly	ADV
ajfti-5653	167	20	impacted	impact	VERB
ajfti-5653	167	21	.	.	PUNCT
ajfti-5653	168	1	this	this	PRON
ajfti-5653	168	2	suggests	suggest	VERB
ajfti-5653	168	3	that	that	SCONJ
ajfti-5653	168	4	the	the	DET
ajfti-5653	168	5	use	use	NOUN
ajfti-5653	168	6	of	of	ADP
ajfti-5653	168	7	cloud	cloud	NOUN
ajfti-5653	168	8	-	-	PUNCT
ajfti-5653	168	9	based	base	VERB
ajfti-5653	168	10	accounting	accounting	NOUN
ajfti-5653	168	11	technology	technology	NOUN
ajfti-5653	168	12	improves	improve	VERB
ajfti-5653	168	13	return	return	NOUN
ajfti-5653	168	14	on	on	ADP
ajfti-5653	168	15	assets	asset	NOUN
ajfti-5653	168	16	for	for	ADP
ajfti-5653	168	17	nigerian	nigerian	ADJ
ajfti-5653	168	18	listed	list	VERB
ajfti-5653	168	19	deposit	deposit	NOUN
ajfti-5653	168	20	money	money	NOUN
ajfti-5653	168	21	institutions	institution	NOUN
ajfti-5653	168	22	.	.	PUNCT
ajfti-5653	169	1	the	the	DET
ajfti-5653	169	2	association	association	NOUN
ajfti-5653	169	3	between	between	ADP
ajfti-5653	169	4	cloud	cloud	NOUN
ajfti-5653	169	5	accounting	accounting	NOUN
ajfti-5653	169	6	and	and	CCONJ
ajfti-5653	169	7	organizational	organizational	ADJ
ajfti-5653	169	8	performance	performance	NOUN
ajfti-5653	169	9	was	be	AUX
ajfti-5653	169	10	investigated	investigate	VERB
ajfti-5653	169	11	by	by	ADP
ajfti-5653	169	12	onyebuchukwu	onyebuchukwu	NOUN
ajfti-5653	169	13	and	and	CCONJ
ajfti-5653	169	14	ojimini	ojimini	NOUN
ajfti-5653	169	15	(	(	PUNCT
ajfti-5653	169	16	2024	2024	NUM
ajfti-5653	169	17	)	)	PUNCT
ajfti-5653	169	18	among	among	ADP
ajfti-5653	169	19	a	a	DET
ajfti-5653	169	20	subset	subset	NOUN
ajfti-5653	169	21	of	of	ADP
ajfti-5653	169	22	businesses	business	NOUN
ajfti-5653	169	23	in	in	ADP
ajfti-5653	169	24	the	the	DET
ajfti-5653	169	25	port	port	NOUN
ajfti-5653	169	26	harcourt	harcourt	PROPN
ajfti-5653	169	27	area	area	NOUN
ajfti-5653	169	28	that	that	PRON
ajfti-5653	169	29	used	use	VERB
ajfti-5653	169	30	cloud	cloud	NOUN
ajfti-5653	169	31	accounting	accounting	NOUN
ajfti-5653	169	32	systems	system	NOUN
ajfti-5653	169	33	.	.	PUNCT
ajfti-5653	170	1	as	as	ADP
ajfti-5653	170	2	stand	stand	NOUN
ajfti-5653	170	3	-	-	PUNCT
ajfti-5653	170	4	ins	in	NOUN
ajfti-5653	170	5	for	for	ADP
ajfti-5653	170	6	cloud	cloud	NOUN
ajfti-5653	170	7	accounting	accounting	NOUN
ajfti-5653	170	8	software	software	NOUN
ajfti-5653	170	9	,	,	PUNCT
ajfti-5653	170	10	the	the	DET
ajfti-5653	170	11	study	study	NOUN
ajfti-5653	170	12	looked	look	VERB
ajfti-5653	170	13	at	at	ADP
ajfti-5653	170	14	sap	sap	PROPN
ajfti-5653	170	15	cloud	cloud	PROPN
ajfti-5653	170	16	platform	platform	NOUN
ajfti-5653	170	17	and	and	CCONJ
ajfti-5653	170	18	quickbooks	quickbook	NOUN
ajfti-5653	170	19	online	online	ADV
ajfti-5653	170	20	.	.	PUNCT
ajfti-5653	171	1	customer	customer	NOUN
ajfti-5653	171	2	and	and	CCONJ
ajfti-5653	171	3	staff	staff	NOUN
ajfti-5653	171	4	satisfaction	satisfaction	NOUN
ajfti-5653	171	5	were	be	AUX
ajfti-5653	171	6	used	use	VERB
ajfti-5653	171	7	to	to	PART
ajfti-5653	171	8	gauge	gauge	VERB
ajfti-5653	171	9	organizational	organizational	ADJ
ajfti-5653	171	10	effectiveness	effectiveness	NOUN
ajfti-5653	171	11	.	.	PUNCT
ajfti-5653	172	1	the	the	DET
ajfti-5653	172	2	pearson	pearson	PROPN
ajfti-5653	172	3	’s	’s	PART
ajfti-5653	172	4	product	product	NOUN
ajfti-5653	172	5	moment	moment	NOUN
ajfti-5653	172	6	correlation	correlation	NOUN
ajfti-5653	172	7	(	(	PUNCT
ajfti-5653	172	8	ppmc	ppmc	NOUN
ajfti-5653	172	9	)	)	PUNCT
ajfti-5653	172	10	approach	approach	NOUN
ajfti-5653	172	11	was	be	AUX
ajfti-5653	172	12	used	use	VERB
ajfti-5653	172	13	to	to	PART
ajfti-5653	172	14	assess	assess	VERB
ajfti-5653	172	15	the	the	DET
ajfti-5653	172	16	direction	direction	NOUN
ajfti-5653	172	17	and	and	CCONJ
ajfti-5653	172	18	intensity	intensity	NOUN
ajfti-5653	172	19	of	of	ADP
ajfti-5653	172	20	the	the	DET
ajfti-5653	172	21	variability	variability	NOUN
ajfti-5653	172	22	-	-	PUNCT
ajfti-5653	172	23	to	to	ADP
ajfti-5653	172	24	-	-	PUNCT
ajfti-5653	172	25	variable	variable	ADJ
ajfti-5653	172	26	connection	connection	NOUN
ajfti-5653	172	27	.	.	PUNCT
ajfti-5653	173	1	the	the	DET
ajfti-5653	173	2	results	result	NOUN
ajfti-5653	173	3	showed	show	VERB
ajfti-5653	173	4	that	that	SCONJ
ajfti-5653	173	5	quickbooks	quickbook	NOUN
ajfti-5653	173	6	online	online	ADV
ajfti-5653	173	7	significantly	significantly	ADV
ajfti-5653	173	8	increased	increase	VERB
ajfti-5653	173	9	customer	customer	NOUN
ajfti-5653	173	10	satisfaction	satisfaction	NOUN
ajfti-5653	173	11	,	,	PUNCT
ajfti-5653	173	12	an	an	DET
ajfti-5653	173	13	indication	indication	NOUN
ajfti-5653	173	14	of	of	ADP
ajfti-5653	173	15	better	well	ADJ
ajfti-5653	173	16	customer	customer	NOUN
ajfti-5653	173	17	service	service	NOUN
ajfti-5653	173	18	and	and	CCONJ
ajfti-5653	173	19	client	client	NOUN
ajfti-5653	173	20	involvement	involvement	NOUN
ajfti-5653	173	21	.	.	PUNCT
ajfti-5653	174	1	employee	employee	NOUN
ajfti-5653	174	2	satisfaction	satisfaction	NOUN
ajfti-5653	174	3	was	be	AUX
ajfti-5653	174	4	also	also	ADV
ajfti-5653	174	5	shown	show	VERB
ajfti-5653	174	6	to	to	PART
ajfti-5653	174	7	increase	increase	VERB
ajfti-5653	174	8	with	with	ADP
ajfti-5653	174	9	sap	sap	PROPN
ajfti-5653	174	10	cloud	cloud	PROPN
ajfti-5653	174	11	platform	platform	NOUN
ajfti-5653	174	12	,	,	PUNCT
ajfti-5653	174	13	indicating	indicate	VERB
ajfti-5653	174	14	that	that	SCONJ
ajfti-5653	174	15	the	the	DET
ajfti-5653	174	16	platform	platform	NOUN
ajfti-5653	174	17	helps	help	VERB
ajfti-5653	174	18	improve	improve	VERB
ajfti-5653	174	19	internal	internal	ADJ
ajfti-5653	174	20	operations	operation	NOUN
ajfti-5653	174	21	and	and	CCONJ
ajfti-5653	174	22	workflow	workflow	NOUN
ajfti-5653	174	23	efficiency	efficiency	NOUN
ajfti-5653	174	24	.	.	PUNCT
ajfti-5653	175	1	according	accord	VERB
ajfti-5653	175	2	to	to	ADP
ajfti-5653	175	3	these	these	DET
ajfti-5653	175	4	findings	finding	NOUN
ajfti-5653	175	5	,	,	PUNCT
ajfti-5653	175	6	cloud	cloud	ADJ
ajfti-5653	175	7	accounting	accounting	NOUN
ajfti-5653	175	8	supports	support	VERB
ajfti-5653	175	9	organizational	organizational	ADJ
ajfti-5653	175	10	performance	performance	NOUN
ajfti-5653	175	11	on	on	ADP
ajfti-5653	175	12	both	both	CCONJ
ajfti-5653	175	13	an	an	DET
ajfti-5653	175	14	internal	internal	ADJ
ajfti-5653	175	15	and	and	CCONJ
ajfti-5653	175	16	external	external	ADJ
ajfti-5653	175	17	level	level	NOUN
ajfti-5653	175	18	.	.	PUNCT
ajfti-5653	176	1	a	a	DET
ajfti-5653	176	2	study	study	NOUN
ajfti-5653	176	3	by	by	ADP
ajfti-5653	176	4	ezejofor	ezejofor	PROPN
ajfti-5653	176	5	et	et	PROPN
ajfti-5653	176	6	al	al	PROPN
ajfti-5653	176	7	.	.	PROPN
ajfti-5653	176	8	(	(	PUNCT
ajfti-5653	176	9	2024	2024	NUM
ajfti-5653	176	10	)	)	PUNCT
ajfti-5653	176	11	looked	look	VERB
ajfti-5653	176	12	at	at	ADP
ajfti-5653	176	13	the	the	DET
ajfti-5653	176	14	connection	connection	NOUN
ajfti-5653	176	15	between	between	ADP
ajfti-5653	176	16	cloud	cloud	NOUN
ajfti-5653	176	17	accounting	accounting	NOUN
ajfti-5653	176	18	expenses	expense	NOUN
ajfti-5653	176	19	and	and	CCONJ
ajfti-5653	176	20	nigerian	nigerian	ADJ
ajfti-5653	176	21	deposit	deposit	NOUN
ajfti-5653	176	22	money	money	NOUN
ajfti-5653	176	23	institutions	institution	NOUN
ajfti-5653	176	24	’	'	PUNCT
ajfti-5653	176	25	financial	financial	ADJ
ajfti-5653	176	26	results	result	NOUN
ajfti-5653	176	27	.	.	PUNCT
ajfti-5653	177	1	return	return	VERB
ajfti-5653	177	2	on	on	ADP
ajfti-5653	177	3	assets	asset	NOUN
ajfti-5653	177	4	(	(	PUNCT
ajfti-5653	177	5	roa	roa	NOUN
ajfti-5653	177	6	)	)	PUNCT
ajfti-5653	177	7	was	be	AUX
ajfti-5653	177	8	employed	employ	VERB
ajfti-5653	177	9	as	as	ADP
ajfti-5653	177	10	a	a	DET
ajfti-5653	177	11	financial	financial	ADJ
ajfti-5653	177	12	performance	performance	NOUN
ajfti-5653	177	13	metric	metric	NOUN
ajfti-5653	177	14	,	,	PUNCT
ajfti-5653	177	15	and	and	CCONJ
ajfti-5653	177	16	the	the	DET
ajfti-5653	177	17	study	study	NOUN
ajfti-5653	177	18	concentrated	concentrate	VERB
ajfti-5653	177	19	on	on	ADP
ajfti-5653	177	20	two	two	NUM
ajfti-5653	177	21	cost	cost	NOUN
ajfti-5653	177	22	components	component	NOUN
ajfti-5653	177	23	related	relate	VERB
ajfti-5653	177	24	to	to	ADP
ajfti-5653	177	25	cloud	cloud	ADJ
ajfti-5653	177	26	accounting	accounting	NOUN
ajfti-5653	177	27	:	:	PUNCT
ajfti-5653	177	28	software	software	NOUN
ajfti-5653	177	29	procurement	procurement	NOUN
ajfti-5653	177	30	and	and	CCONJ
ajfti-5653	177	31	server	server	NOUN
ajfti-5653	177	32	servicing	servicing	NOUN
ajfti-5653	177	33	.	.	PUNCT
ajfti-5653	178	1	ex	ex	ADJ
ajfti-5653	178	2	-	-	ADJ
ajfti-5653	178	3	post	post	ADJ
ajfti-5653	178	4	facto	facto	X
ajfti-5653	178	5	research	research	NOUN
ajfti-5653	178	6	methodology	methodology	NOUN
ajfti-5653	178	7	was	be	AUX
ajfti-5653	178	8	used	use	VERB
ajfti-5653	178	9	,	,	PUNCT
ajfti-5653	178	10	and	and	CCONJ
ajfti-5653	178	11	secondary	secondary	ADJ
ajfti-5653	178	12	data	datum	NOUN
ajfti-5653	178	13	from	from	ADP
ajfti-5653	178	14	five	five	NUM
ajfti-5653	178	15	publicly	publicly	ADV
ajfti-5653	178	16	traded	trade	VERB
ajfti-5653	178	17	manufacturing	manufacturing	NOUN
ajfti-5653	178	18	companies	company	NOUN
ajfti-5653	178	19	was	be	AUX
ajfti-5653	178	20	collected	collect	VERB
ajfti-5653	178	21	during	during	ADP
ajfti-5653	178	22	an	an	DET
ajfti-5653	178	23	11	11	NUM
ajfti-5653	178	24	-	-	PUNCT
ajfti-5653	178	25	year	year	NOUN
ajfti-5653	178	26	period	period	NOUN
ajfti-5653	178	27	from	from	ADP
ajfti-5653	178	28	2012	2012	NUM
ajfti-5653	178	29	to	to	ADP
ajfti-5653	178	30	2022	2022	NUM
ajfti-5653	178	31	.	.	PUNCT
ajfti-5653	179	1	using	use	VERB
ajfti-5653	179	2	e	e	NOUN
ajfti-5653	179	3	-	-	NOUN
ajfti-5653	179	4	views	views	ADJ
ajfti-5653	179	5	9.0	9.0	NUM
ajfti-5653	179	6	software	software	NOUN
ajfti-5653	179	7	,	,	PUNCT
ajfti-5653	179	8	multiple	multiple	ADJ
ajfti-5653	179	9	regression	regression	NOUN
ajfti-5653	179	10	analysis	analysis	NOUN
ajfti-5653	179	11	was	be	AUX
ajfti-5653	179	12	used	use	VERB
ajfti-5653	179	13	to	to	PART
ajfti-5653	179	14	examine	examine	VERB
ajfti-5653	179	15	the	the	DET
ajfti-5653	179	16	data	datum	NOUN
ajfti-5653	179	17	.	.	PUNCT
ajfti-5653	180	1	although	although	SCONJ
ajfti-5653	180	2	the	the	DET
ajfti-5653	180	3	cost	cost	NOUN
ajfti-5653	180	4	of	of	ADP
ajfti-5653	180	5	server	server	NOUN
ajfti-5653	180	6	maintenance	maintenance	NOUN
ajfti-5653	180	7	improved	improve	VERB
ajfti-5653	180	8	financial	financial	ADJ
ajfti-5653	180	9	performance	performance	NOUN
ajfti-5653	180	10	,	,	PUNCT
ajfti-5653	180	11	the	the	DET
ajfti-5653	180	12	effect	effect	NOUN
ajfti-5653	180	13	was	be	AUX
ajfti-5653	180	14	not	not	PART
ajfti-5653	180	15	statistically	statistically	ADV
ajfti-5653	180	16	significant	significant	ADJ
ajfti-5653	180	17	,	,	PUNCT
ajfti-5653	180	18	according	accord	VERB
ajfti-5653	180	19	to	to	ADP
ajfti-5653	180	20	the	the	DET
ajfti-5653	180	21	data	datum	NOUN
ajfti-5653	180	22	.	.	PUNCT
ajfti-5653	181	1	in	in	ADP
ajfti-5653	181	2	contrast	contrast	NOUN
ajfti-5653	181	3	,	,	PUNCT
ajfti-5653	181	4	the	the	DET
ajfti-5653	181	5	cost	cost	NOUN
ajfti-5653	181	6	of	of	ADP
ajfti-5653	181	7	software	software	NOUN
ajfti-5653	181	8	purchase	purchase	NOUN
ajfti-5653	181	9	had	have	VERB
ajfti-5653	181	10	a	a	DET
ajfti-5653	181	11	negative	negative	ADJ
ajfti-5653	181	12	and	and	CCONJ
ajfti-5653	181	13	negligible	negligible	ADJ
ajfti-5653	181	14	impact	impact	NOUN
ajfti-5653	181	15	on	on	ADP
ajfti-5653	181	16	financial	financial	ADJ
ajfti-5653	181	17	performance	performance	NOUN
ajfti-5653	181	18	,	,	PUNCT
ajfti-5653	181	19	indicating	indicate	VERB
ajfti-5653	181	20	that	that	SCONJ
ajfti-5653	181	21	investments	investment	NOUN
ajfti-5653	181	22	in	in	ADP
ajfti-5653	181	23	cloud	cloud	ADJ
ajfti-5653	181	24	accounting	accounting	NOUN
ajfti-5653	181	25	components	component	NOUN
ajfti-5653	181	26	could	could	AUX
ajfti-5653	181	27	not	not	PART
ajfti-5653	181	28	result	result	VERB
ajfti-5653	181	29	in	in	ADP
ajfti-5653	181	30	quantifiable	quantifiable	ADJ
ajfti-5653	181	31	financial	financial	ADJ
ajfti-5653	181	32	improvements	improvement	NOUN
ajfti-5653	181	33	for	for	ADP
ajfti-5653	181	34	the	the	DET
ajfti-5653	181	35	companies	company	NOUN
ajfti-5653	181	36	under	under	ADP
ajfti-5653	181	37	assessment	assessment	NOUN
ajfti-5653	181	38	right	right	ADV
ajfti-5653	181	39	away	away	ADV
ajfti-5653	181	40	.	.	PUNCT
ajfti-5653	182	1	onifade	onifade	VERB
ajfti-5653	182	2	and	and	CCONJ
ajfti-5653	182	3	dedire	dedire	NOUN
ajfti-5653	182	4	(	(	PUNCT
ajfti-5653	182	5	2024	2024	NUM
ajfti-5653	182	6	)	)	PUNCT
ajfti-5653	182	7	examined	examine	VERB
ajfti-5653	182	8	the	the	DET
ajfti-5653	182	9	effect	effect	NOUN
ajfti-5653	182	10	of	of	ADP
ajfti-5653	182	11	cloud	cloud	NOUN
ajfti-5653	182	12	computing	compute	VERB
ajfti-5653	182	13	technology	technology	NOUN
ajfti-5653	182	14	on	on	ADP
ajfti-5653	182	15	the	the	DET
ajfti-5653	182	16	financial	financial	ADJ
ajfti-5653	182	17	performance	performance	NOUN
ajfti-5653	182	18	of	of	ADP
ajfti-5653	182	19	nigerian	nigerian	ADJ
ajfti-5653	182	20	listed	list	VERB
ajfti-5653	182	21	deposit	deposit	NOUN
ajfti-5653	182	22	money	money	NOUN
ajfti-5653	182	23	banks	bank	NOUN
ajfti-5653	182	24	.	.	PUNCT
ajfti-5653	183	1	with	with	ADP
ajfti-5653	183	2	return	return	NOUN
ajfti-5653	183	3	on	on	ADP
ajfti-5653	183	4	assets	asset	NOUN
ajfti-5653	183	5	(	(	PUNCT
ajfti-5653	183	6	roa	roa	NOUN
ajfti-5653	183	7	)	)	PUNCT
ajfti-5653	183	8	as	as	SCONJ
ajfti-5653	183	9	the	the	DET
ajfti-5653	183	10	financial	financial	ADJ
ajfti-5653	183	11	success	success	NOUN
ajfti-5653	183	12	metric	metric	ADJ
ajfti-5653	183	13	,	,	PUNCT
ajfti-5653	183	14	the	the	DET
ajfti-5653	183	15	study	study	NOUN
ajfti-5653	183	16	concentrated	concentrate	VERB
ajfti-5653	183	17	on	on	ADP
ajfti-5653	183	18	three	three	NUM
ajfti-5653	183	19	essential	essential	ADJ
ajfti-5653	183	20	cloud	cloud	NOUN
ajfti-5653	183	21	computing	compute	VERB
ajfti-5653	183	22	components	component	NOUN
ajfti-5653	183	23	:	:	PUNCT
ajfti-5653	183	24	automated	automate	VERB
ajfti-5653	183	25	chatbot	chatbot	NOUN
ajfti-5653	183	26	banking	banking	NOUN
ajfti-5653	183	27	services	service	NOUN
ajfti-5653	183	28	(	(	PUNCT
ajfti-5653	183	29	acbs	acbs	NOUN
ajfti-5653	183	30	)	)	PUNCT
ajfti-5653	183	31	,	,	PUNCT
ajfti-5653	183	32	deep	deep	ADJ
ajfti-5653	183	33	learning	learning	NOUN
ajfti-5653	183	34	machines	machine	NOUN
ajfti-5653	183	35	(	(	PUNCT
ajfti-5653	183	36	dlm	dlm	PROPN
ajfti-5653	183	37	)	)	PUNCT
ajfti-5653	183	38	,	,	PUNCT
ajfti-5653	183	39	and	and	CCONJ
ajfti-5653	183	40	machine	machine	NOUN
ajfti-5653	183	41	learning	learn	VERB
ajfti-5653	183	42	solutions	solution	NOUN
ajfti-5653	183	43	(	(	PUNCT
ajfti-5653	183	44	mls	mls	PROPN
ajfti-5653	183	45	)	)	PUNCT
ajfti-5653	183	46	.	.	PUNCT
ajfti-5653	184	1	to	to	PART
ajfti-5653	184	2	account	account	VERB
ajfti-5653	184	3	for	for	ADP
ajfti-5653	184	4	bank	bank	NOUN
ajfti-5653	184	5	-	-	PUNCT
ajfti-5653	184	6	level	level	NOUN
ajfti-5653	184	7	variability	variability	NOUN
ajfti-5653	184	8	,	,	PUNCT
ajfti-5653	184	9	the	the	DET
ajfti-5653	184	10	study	study	NOUN
ajfti-5653	184	11	used	use	VERB
ajfti-5653	184	12	panel	panel	NOUN
ajfti-5653	184	13	estimated	estimate	VERB
ajfti-5653	184	14	generalized	generalized	ADJ
ajfti-5653	184	15	least	least	ADJ
ajfti-5653	184	16	squares	square	NOUN
ajfti-5653	184	17	(	(	PUNCT
ajfti-5653	184	18	egls	egls	NOUN
ajfti-5653	184	19	)	)	PUNCT
ajfti-5653	184	20	with	with	ADP
ajfti-5653	184	21	cross	cross	ADJ
ajfti-5653	184	22	-	-	ADJ
ajfti-5653	184	23	section	section	ADJ
ajfti-5653	184	24	weights	weight	NOUN
ajfti-5653	184	25	and	and	CCONJ
ajfti-5653	184	26	encompassed	encompass	VERB
ajfti-5653	184	27	ten	ten	NUM
ajfti-5653	184	28	deposit	deposit	NOUN
ajfti-5653	184	29	money	money	NOUN
ajfti-5653	184	30	institutions	institution	NOUN
ajfti-5653	184	31	.	.	PUNCT
ajfti-5653	185	1	the	the	DET
ajfti-5653	185	2	findings	finding	NOUN
ajfti-5653	185	3	showed	show	VERB
ajfti-5653	185	4	that	that	SCONJ
ajfti-5653	185	5	roa	roa	PROPN
ajfti-5653	185	6	was	be	AUX
ajfti-5653	185	7	statistically	statistically	ADV
ajfti-5653	185	8	unaffected	unaffected	ADJ
ajfti-5653	185	9	by	by	ADP
ajfti-5653	185	10	acbs	acbs	PROPN
ajfti-5653	185	11	,	,	PUNCT
ajfti-5653	185	12	dlm	dlm	PROPN
ajfti-5653	185	13	,	,	PUNCT
ajfti-5653	185	14	and	and	CCONJ
ajfti-5653	185	15	mls	mls	PROPN
ajfti-5653	185	16	.	.	PUNCT
ajfti-5653	186	1	the	the	DET
ajfti-5653	186	2	results	result	NOUN
ajfti-5653	186	3	of	of	ADP
ajfti-5653	186	4	this	this	DET
ajfti-5653	186	5	study	study	NOUN
ajfti-5653	186	6	indicate	indicate	VERB
ajfti-5653	186	7	that	that	SCONJ
ajfti-5653	186	8	although	although	SCONJ
ajfti-5653	186	9	cloud	cloud	NOUN
ajfti-5653	186	10	-	-	PUNCT
ajfti-5653	186	11	based	base	VERB
ajfti-5653	186	12	intelligent	intelligent	ADJ
ajfti-5653	186	13	technologies	technology	NOUN
ajfti-5653	186	14	are	be	AUX
ajfti-5653	186	15	increasingly	increasingly	ADV
ajfti-5653	186	16	being	be	AUX
ajfti-5653	186	17	incorporated	incorporate	VERB
ajfti-5653	186	18	into	into	ADP
ajfti-5653	186	19	banking	banking	NOUN
ajfti-5653	186	20	operations	operation	NOUN
ajfti-5653	186	21	,	,	PUNCT
ajfti-5653	186	22	their	their	PRON
ajfti-5653	186	23	influence	influence	NOUN
ajfti-5653	186	24	on	on	ADP
ajfti-5653	186	25	short	short	ADJ
ajfti-5653	186	26	-	-	PUNCT
ajfti-5653	186	27	term	term	NOUN
ajfti-5653	186	28	financial	financial	ADJ
ajfti-5653	186	29	results	result	NOUN
ajfti-5653	186	30	,	,	PUNCT
ajfti-5653	186	31	such	such	ADJ
ajfti-5653	186	32	asset	asset	NOUN
ajfti-5653	186	33	returns	return	NOUN
ajfti-5653	186	34	,	,	PUNCT
ajfti-5653	186	35	might	might	AUX
ajfti-5653	186	36	not	not	PART
ajfti-5653	186	37	yet	yet	ADV
ajfti-5653	186	38	be	be	AUX
ajfti-5653	186	39	significant	significant	ADJ
ajfti-5653	186	40	or	or	CCONJ
ajfti-5653	186	41	quantifiable	quantifiable	ADJ
ajfti-5653	186	42	.	.	PUNCT
ajfti-5653	187	1	olaoye	olaoye	ADJ
ajfti-5653	187	2	and	and	CCONJ
ajfti-5653	187	3	akadi	akadi	PROPN
ajfti-5653	187	4	(	(	PUNCT
ajfti-5653	187	5	2024	2024	NUM
ajfti-5653	187	6	)	)	PUNCT
ajfti-5653	187	7	investigated	investigate	VERB
ajfti-5653	187	8	the	the	DET
ajfti-5653	187	9	effect	effect	NOUN
ajfti-5653	187	10	of	of	ADP
ajfti-5653	187	11	cloud	cloud	NOUN
ajfti-5653	187	12	-	-	PUNCT
ajfti-5653	187	13	based	base	VERB
ajfti-5653	187	14	accounting	accounting	NOUN
ajfti-5653	187	15	systems	system	NOUN
ajfti-5653	187	16	on	on	ADP
ajfti-5653	187	17	the	the	DET
ajfti-5653	187	18	operations	operation	NOUN
ajfti-5653	187	19	of	of	ADP
ajfti-5653	187	20	a	a	DET
ajfti-5653	187	21	few	few	ADJ
ajfti-5653	187	22	nigerian	nigerian	ADJ
ajfti-5653	187	23	deposit	deposit	NOUN
ajfti-5653	187	24	money	money	NOUN
ajfti-5653	187	25	institutions	institution	NOUN
ajfti-5653	187	26	.	.	PUNCT
ajfti-5653	188	1	the	the	DET
ajfti-5653	188	2	pa	pa	PROPN
ajfti-5653	188	3	ge	ge	PROPN
ajfti-5653	188	4	14	14	NUM
ajfti-5653	188	5	8	8	NUM
ajfti-5653	188	6	https://journals.e-palli.com/home/index.php/ajfti	https://journals.e-palli.com/home/index.php/ajfti	PROPN
ajfti-5653	188	7	am	be	AUX
ajfti-5653	188	8	.	.	PUNCT
ajfti-5653	189	1	j.	j.	PROPN
ajfti-5653	189	2	financ	financ	PROPN
ajfti-5653	189	3	.	.	PUNCT
ajfti-5653	190	1	technol	technol	PROPN
ajfti-5653	190	2	.	.	PUNCT
ajfti-5653	190	3	innov	innov	PROPN
ajfti-5653	190	4	.	.	PUNCT
ajfti-5653	191	1	3(1	3(1	NUM
ajfti-5653	191	2	)	)	PUNCT
ajfti-5653	191	3	143	143	NUM
ajfti-5653	191	4	-	-	SYM
ajfti-5653	191	5	154	154	NUM
ajfti-5653	191	6	,	,	PUNCT
ajfti-5653	191	7	2025	2025	NUM
ajfti-5653	191	8	study	study	NOUN
ajfti-5653	191	9	looked	look	VERB
ajfti-5653	191	10	at	at	ADP
ajfti-5653	191	11	two	two	NUM
ajfti-5653	191	12	aspects	aspect	NOUN
ajfti-5653	191	13	of	of	ADP
ajfti-5653	191	14	cloud	cloud	NOUN
ajfti-5653	191	15	-	-	PUNCT
ajfti-5653	191	16	based	base	VERB
ajfti-5653	191	17	accounting	accounting	NOUN
ajfti-5653	191	18	systems	system	NOUN
ajfti-5653	191	19	as	as	ADP
ajfti-5653	191	20	stand	stand	NOUN
ajfti-5653	191	21	-	-	PUNCT
ajfti-5653	191	22	ins	in	NOUN
ajfti-5653	191	23	for	for	ADP
ajfti-5653	191	24	digital	digital	ADJ
ajfti-5653	191	25	accounting	accounting	NOUN
ajfti-5653	191	26	integration	integration	NOUN
ajfti-5653	191	27	:	:	PUNCT
ajfti-5653	191	28	structural	structural	ADJ
ajfti-5653	191	29	capital	capital	NOUN
ajfti-5653	191	30	and	and	CCONJ
ajfti-5653	191	31	human	human	ADJ
ajfti-5653	191	32	capital	capital	NOUN
ajfti-5653	191	33	.	.	PUNCT
ajfti-5653	192	1	both	both	DET
ajfti-5653	192	2	financial	financial	ADJ
ajfti-5653	192	3	and	and	CCONJ
ajfti-5653	192	4	operational	operational	ADJ
ajfti-5653	192	5	performance	performance	NOUN
ajfti-5653	192	6	criteria	criterion	NOUN
ajfti-5653	192	7	were	be	AUX
ajfti-5653	192	8	used	use	VERB
ajfti-5653	192	9	to	to	PART
ajfti-5653	192	10	evaluate	evaluate	VERB
ajfti-5653	192	11	the	the	DET
ajfti-5653	192	12	bank	bank	NOUN
ajfti-5653	192	13	’s	’s	PART
ajfti-5653	192	14	success	success	NOUN
ajfti-5653	192	15	.	.	PUNCT
ajfti-5653	193	1	targeting	target	VERB
ajfti-5653	193	2	all	all	DET
ajfti-5653	193	3	38	38	NUM
ajfti-5653	193	4	deposit	deposit	NOUN
ajfti-5653	193	5	money	money	NOUN
ajfti-5653	193	6	banks	bank	NOUN
ajfti-5653	193	7	in	in	ADP
ajfti-5653	193	8	nigeria	nigeria	PROPN
ajfti-5653	193	9	,	,	PUNCT
ajfti-5653	193	10	a	a	DET
ajfti-5653	193	11	survey	survey	NOUN
ajfti-5653	193	12	research	research	NOUN
ajfti-5653	193	13	design	design	NOUN
ajfti-5653	193	14	was	be	AUX
ajfti-5653	193	15	used	use	VERB
ajfti-5653	193	16	.	.	PUNCT
ajfti-5653	194	1	thirty	thirty	NUM
ajfti-5653	194	2	-	-	PUNCT
ajfti-5653	194	3	four	four	NUM
ajfti-5653	194	4	banks	bank	NOUN
ajfti-5653	194	5	were	be	AUX
ajfti-5653	194	6	chosen	choose	VERB
ajfti-5653	194	7	using	use	VERB
ajfti-5653	194	8	taro	taro	NOUN
ajfti-5653	194	9	yamane	yamane	PROPN
ajfti-5653	194	10	’s	’s	PART
ajfti-5653	194	11	sample	sample	NOUN
ajfti-5653	194	12	technique	technique	NOUN
ajfti-5653	194	13	,	,	PUNCT
ajfti-5653	194	14	however	however	ADV
ajfti-5653	194	15	because	because	SCONJ
ajfti-5653	194	16	of	of	ADP
ajfti-5653	194	17	accessibility	accessibility	NOUN
ajfti-5653	194	18	issues	issue	NOUN
ajfti-5653	194	19	,	,	PUNCT
ajfti-5653	194	20	only	only	ADV
ajfti-5653	194	21	twenty	twenty	NUM
ajfti-5653	194	22	banks	bank	NOUN
ajfti-5653	194	23	ultimately	ultimately	ADV
ajfti-5653	194	24	took	take	VERB
ajfti-5653	194	25	part	part	NOUN
ajfti-5653	194	26	.	.	PUNCT
ajfti-5653	195	1	of	of	ADP
ajfti-5653	195	2	the	the	DET
ajfti-5653	195	3	300	300	NUM
ajfti-5653	195	4	distributed	distribute	VERB
ajfti-5653	195	5	questionnaires	questionnaire	NOUN
ajfti-5653	195	6	used	use	VERB
ajfti-5653	195	7	to	to	PART
ajfti-5653	195	8	gather	gather	VERB
ajfti-5653	195	9	data	datum	NOUN
ajfti-5653	195	10	,	,	PUNCT
ajfti-5653	195	11	279	279	NUM
ajfti-5653	195	12	were	be	AUX
ajfti-5653	195	13	judged	judge	VERB
ajfti-5653	195	14	suitable	suitable	ADJ
ajfti-5653	195	15	for	for	ADP
ajfti-5653	195	16	study	study	NOUN
ajfti-5653	195	17	.	.	PUNCT
ajfti-5653	196	1	the	the	DET
ajfti-5653	196	2	findings	finding	NOUN
ajfti-5653	196	3	showed	show	VERB
ajfti-5653	196	4	that	that	SCONJ
ajfti-5653	196	5	bank	bank	NOUN
ajfti-5653	196	6	performance	performance	NOUN
ajfti-5653	196	7	and	and	CCONJ
ajfti-5653	196	8	cloud	cloud	NOUN
ajfti-5653	196	9	-	-	PUNCT
ajfti-5653	196	10	based	base	VERB
ajfti-5653	196	11	accounting	accounting	NOUN
ajfti-5653	196	12	systems	system	NOUN
ajfti-5653	196	13	were	be	AUX
ajfti-5653	196	14	strongly	strongly	ADV
ajfti-5653	196	15	positively	positively	ADV
ajfti-5653	196	16	correlated	correlate	VERB
ajfti-5653	196	17	.	.	PUNCT
ajfti-5653	197	1	digital	digital	ADJ
ajfti-5653	197	2	accounting	accounting	NOUN
ajfti-5653	197	3	plays	play	VERB
ajfti-5653	197	4	a	a	DET
ajfti-5653	197	5	crucial	crucial	ADJ
ajfti-5653	197	6	role	role	NOUN
ajfti-5653	197	7	in	in	ADP
ajfti-5653	197	8	improving	improve	VERB
ajfti-5653	197	9	banking	banking	NOUN
ajfti-5653	197	10	operations	operation	NOUN
ajfti-5653	197	11	,	,	PUNCT
ajfti-5653	197	12	as	as	SCONJ
ajfti-5653	197	13	evidenced	evidence	VERB
ajfti-5653	197	14	by	by	ADP
ajfti-5653	197	15	the	the	DET
ajfti-5653	197	16	r	r	NOUN
ajfti-5653	197	17	-	-	PUNCT
ajfti-5653	197	18	value	value	NOUN
ajfti-5653	197	19	of	of	ADP
ajfti-5653	197	20	56.20	56.20	NUM
ajfti-5653	197	21	%	%	NOUN
ajfti-5653	197	22	and	and	CCONJ
ajfti-5653	197	23	r	r	NOUN
ajfti-5653	197	24	-	-	PUNCT
ajfti-5653	197	25	square	square	NOUN
ajfti-5653	197	26	of	of	ADP
ajfti-5653	197	27	55.70	55.70	NUM
ajfti-5653	197	28	%	%	NOUN
ajfti-5653	197	29	,	,	PUNCT
ajfti-5653	197	30	which	which	PRON
ajfti-5653	197	31	specifically	specifically	ADV
ajfti-5653	197	32	showed	show	VERB
ajfti-5653	197	33	that	that	SCONJ
ajfti-5653	197	34	the	the	DET
ajfti-5653	197	35	adoption	adoption	NOUN
ajfti-5653	197	36	of	of	ADP
ajfti-5653	197	37	cloud	cloud	NOUN
ajfti-5653	197	38	-	-	PUNCT
ajfti-5653	197	39	based	base	VERB
ajfti-5653	197	40	systems	system	NOUN
ajfti-5653	197	41	considerably	considerably	ADV
ajfti-5653	197	42	explained	explain	VERB
ajfti-5653	197	43	variances	variance	NOUN
ajfti-5653	197	44	in	in	ADP
ajfti-5653	197	45	the	the	DET
ajfti-5653	197	46	performance	performance	NOUN
ajfti-5653	197	47	of	of	ADP
ajfti-5653	197	48	the	the	DET
ajfti-5653	197	49	banks	bank	NOUN
ajfti-5653	197	50	under	under	ADP
ajfti-5653	197	51	study	study	NOUN
ajfti-5653	197	52	.	.	PUNCT
ajfti-5653	198	1	ozondu	ozondu	NOUN
ajfti-5653	198	2	et	et	PROPN
ajfti-5653	198	3	al	al	PROPN
ajfti-5653	198	4	.	.	PROPN
ajfti-5653	199	1	(	(	PUNCT
ajfti-5653	199	2	2024	2024	NUM
ajfti-5653	199	3	)	)	PUNCT
ajfti-5653	199	4	looked	look	VERB
ajfti-5653	199	5	at	at	ADP
ajfti-5653	199	6	how	how	SCONJ
ajfti-5653	199	7	cloud	cloud	ADJ
ajfti-5653	199	8	accounting	accounting	NOUN
ajfti-5653	199	9	affected	affect	VERB
ajfti-5653	199	10	nigerian	nigerian	ADJ
ajfti-5653	199	11	deposit	deposit	NOUN
ajfti-5653	199	12	money	money	NOUN
ajfti-5653	199	13	institutions	institution	NOUN
ajfti-5653	199	14	’	'	PUNCT
ajfti-5653	199	15	performance	performance	NOUN
ajfti-5653	199	16	,	,	PUNCT
ajfti-5653	199	17	specifically	specifically	ADV
ajfti-5653	199	18	focusing	focus	VERB
ajfti-5653	199	19	on	on	ADP
ajfti-5653	199	20	self	self	NOUN
ajfti-5653	199	21	-	-	PUNCT
ajfti-5653	199	22	service	service	NOUN
ajfti-5653	199	23	transaction	transaction	NOUN
ajfti-5653	199	24	reporting	reporting	NOUN
ajfti-5653	199	25	(	(	PUNCT
ajfti-5653	199	26	str	str	NOUN
ajfti-5653	199	27	)	)	PUNCT
ajfti-5653	199	28	and	and	CCONJ
ajfti-5653	199	29	virtualized	virtualize	VERB
ajfti-5653	199	30	transaction	transaction	NOUN
ajfti-5653	199	31	reporting	reporting	NOUN
ajfti-5653	199	32	(	(	PUNCT
ajfti-5653	199	33	vtr	vtr	NOUN
ajfti-5653	199	34	)	)	PUNCT
ajfti-5653	199	35	as	as	ADP
ajfti-5653	199	36	stand	stand	NOUN
ajfti-5653	199	37	-	-	PUNCT
ajfti-5653	199	38	ins	in	NOUN
ajfti-5653	199	39	for	for	ADP
ajfti-5653	199	40	cloud	cloud	NOUN
ajfti-5653	199	41	accounting	accounting	NOUN
ajfti-5653	199	42	.	.	PUNCT
ajfti-5653	200	1	the	the	DET
ajfti-5653	200	2	productivity	productivity	NOUN
ajfti-5653	200	3	and	and	CCONJ
ajfti-5653	200	4	profitability	profitability	NOUN
ajfti-5653	200	5	metrics	metric	NOUN
ajfti-5653	200	6	were	be	AUX
ajfti-5653	200	7	used	use	VERB
ajfti-5653	200	8	to	to	PART
ajfti-5653	200	9	measure	measure	VERB
ajfti-5653	200	10	performance	performance	NOUN
ajfti-5653	200	11	.	.	PUNCT
ajfti-5653	201	1	data	datum	NOUN
ajfti-5653	201	2	from	from	ADP
ajfti-5653	201	3	a	a	DET
ajfti-5653	201	4	sample	sample	NOUN
ajfti-5653	201	5	of	of	ADP
ajfti-5653	201	6	nigerian	nigerian	ADJ
ajfti-5653	201	7	deposit	deposit	NOUN
ajfti-5653	201	8	money	money	NOUN
ajfti-5653	201	9	institutions	institution	NOUN
ajfti-5653	201	10	was	be	AUX
ajfti-5653	201	11	gathered	gather	VERB
ajfti-5653	201	12	using	use	VERB
ajfti-5653	201	13	a	a	DET
ajfti-5653	201	14	crosssectional	crosssectional	ADJ
ajfti-5653	201	15	survey	survey	NOUN
ajfti-5653	201	16	study	study	NOUN
ajfti-5653	201	17	approach	approach	NOUN
ajfti-5653	201	18	.	.	PUNCT
ajfti-5653	202	1	the	the	DET
ajfti-5653	202	2	study	study	NOUN
ajfti-5653	202	3	’s	’s	PART
ajfti-5653	202	4	findings	finding	NOUN
ajfti-5653	202	5	showed	show	VERB
ajfti-5653	202	6	that	that	SCONJ
ajfti-5653	202	7	cloud	cloud	NOUN
ajfti-5653	202	8	accounting	accounting	NOUN
ajfti-5653	202	9	and	and	CCONJ
ajfti-5653	202	10	financial	financial	ADJ
ajfti-5653	202	11	success	success	NOUN
ajfti-5653	202	12	were	be	AUX
ajfti-5653	202	13	significantly	significantly	ADV
ajfti-5653	202	14	positively	positively	ADV
ajfti-5653	202	15	correlated	correlate	VERB
ajfti-5653	202	16	.	.	PUNCT
ajfti-5653	203	1	in	in	ADP
ajfti-5653	203	2	particular	particular	ADJ
ajfti-5653	203	3	,	,	PUNCT
ajfti-5653	203	4	the	the	DET
ajfti-5653	203	5	banks	bank	NOUN
ajfti-5653	203	6	’	’	PART
ajfti-5653	203	7	operational	operational	ADJ
ajfti-5653	203	8	efficiency	efficiency	NOUN
ajfti-5653	203	9	and	and	CCONJ
ajfti-5653	203	10	profitability	profitability	NOUN
ajfti-5653	203	11	were	be	AUX
ajfti-5653	203	12	shown	show	VERB
ajfti-5653	203	13	to	to	PART
ajfti-5653	203	14	be	be	AUX
ajfti-5653	203	15	increased	increase	VERB
ajfti-5653	203	16	by	by	ADP
ajfti-5653	203	17	the	the	DET
ajfti-5653	203	18	usage	usage	NOUN
ajfti-5653	203	19	of	of	ADP
ajfti-5653	203	20	vtr	vtr	PROPN
ajfti-5653	203	21	and	and	CCONJ
ajfti-5653	203	22	str	str	NOUN
ajfti-5653	203	23	,	,	PUNCT
ajfti-5653	203	24	indicating	indicate	VERB
ajfti-5653	203	25	that	that	SCONJ
ajfti-5653	203	26	the	the	DET
ajfti-5653	203	27	incorporation	incorporation	NOUN
ajfti-5653	203	28	of	of	ADP
ajfti-5653	203	29	cloud	cloud	NOUN
ajfti-5653	203	30	-	-	PUNCT
ajfti-5653	203	31	based	base	VERB
ajfti-5653	203	32	reporting	reporting	NOUN
ajfti-5653	203	33	systems	system	NOUN
ajfti-5653	203	34	significantly	significantly	ADV
ajfti-5653	203	35	improves	improve	VERB
ajfti-5653	203	36	organizational	organizational	ADJ
ajfti-5653	203	37	performance	performance	NOUN
ajfti-5653	203	38	in	in	ADP
ajfti-5653	203	39	the	the	DET
ajfti-5653	203	40	nigerian	nigerian	ADJ
ajfti-5653	203	41	banking	banking	NOUN
ajfti-5653	203	42	industry	industry	NOUN
ajfti-5653	203	43	.	.	PUNCT
ajfti-5653	204	1	the	the	DET
ajfti-5653	204	2	impact	impact	NOUN
ajfti-5653	204	3	of	of	ADP
ajfti-5653	204	4	cloud	cloud	ADJ
ajfti-5653	204	5	accounting	accounting	NOUN
ajfti-5653	204	6	adoption	adoption	NOUN
ajfti-5653	204	7	on	on	ADP
ajfti-5653	204	8	organizational	organizational	ADJ
ajfti-5653	204	9	performance	performance	NOUN
ajfti-5653	204	10	in	in	ADP
ajfti-5653	204	11	the	the	DET
ajfti-5653	204	12	domain	domain	NOUN
ajfti-5653	204	13	of	of	ADP
ajfti-5653	204	14	financial	financial	ADJ
ajfti-5653	204	15	reporting	reporting	NOUN
ajfti-5653	204	16	among	among	ADP
ajfti-5653	204	17	nigerian	nigerian	ADJ
ajfti-5653	204	18	listed	list	VERB
ajfti-5653	204	19	corporations	corporation	NOUN
ajfti-5653	204	20	was	be	AUX
ajfti-5653	204	21	investigated	investigate	VERB
ajfti-5653	204	22	by	by	ADP
ajfti-5653	204	23	fadipe	fadipe	PROPN
ajfti-5653	204	24	(	(	PUNCT
ajfti-5653	204	25	2023	2023	NUM
ajfti-5653	204	26	)	)	PUNCT
ajfti-5653	204	27	.	.	PUNCT
ajfti-5653	205	1	platform	platform	NOUN
ajfti-5653	205	2	as	as	ADP
ajfti-5653	205	3	a	a	DET
ajfti-5653	205	4	service	service	NOUN
ajfti-5653	205	5	(	(	PUNCT
ajfti-5653	205	6	paas	paas	NOUN
ajfti-5653	205	7	)	)	PUNCT
ajfti-5653	205	8	,	,	PUNCT
ajfti-5653	205	9	software	software	NOUN
ajfti-5653	205	10	as	as	ADP
ajfti-5653	205	11	a	a	DET
ajfti-5653	205	12	service	service	NOUN
ajfti-5653	205	13	(	(	PUNCT
ajfti-5653	205	14	saas	saas	NOUN
ajfti-5653	205	15	)	)	PUNCT
ajfti-5653	205	16	,	,	PUNCT
ajfti-5653	205	17	and	and	CCONJ
ajfti-5653	205	18	infrastructure	infrastructure	NOUN
ajfti-5653	205	19	as	as	ADP
ajfti-5653	205	20	a	a	DET
ajfti-5653	205	21	service	service	NOUN
ajfti-5653	205	22	(	(	PUNCT
ajfti-5653	205	23	iaas	iaas	PROPN
ajfti-5653	205	24	)	)	PUNCT
ajfti-5653	205	25	were	be	AUX
ajfti-5653	205	26	the	the	DET
ajfti-5653	205	27	three	three	NUM
ajfti-5653	205	28	main	main	ADJ
ajfti-5653	205	29	facets	facet	NOUN
ajfti-5653	205	30	of	of	ADP
ajfti-5653	205	31	cloud	cloud	ADJ
ajfti-5653	205	32	accounting	accounting	NOUN
ajfti-5653	205	33	adoption	adoption	NOUN
ajfti-5653	205	34	that	that	PRON
ajfti-5653	205	35	were	be	AUX
ajfti-5653	205	36	the	the	DET
ajfti-5653	205	37	focus	focus	NOUN
ajfti-5653	205	38	of	of	ADP
ajfti-5653	205	39	the	the	DET
ajfti-5653	205	40	study	study	NOUN
ajfti-5653	205	41	.	.	PUNCT
ajfti-5653	206	1	the	the	DET
ajfti-5653	206	2	timely	timely	ADJ
ajfti-5653	206	3	delivery	delivery	NOUN
ajfti-5653	206	4	of	of	ADP
ajfti-5653	206	5	financial	financial	ADJ
ajfti-5653	206	6	reports	report	NOUN
ajfti-5653	206	7	served	serve	VERB
ajfti-5653	206	8	as	as	ADP
ajfti-5653	206	9	a	a	DET
ajfti-5653	206	10	gauge	gauge	NOUN
ajfti-5653	206	11	for	for	ADP
ajfti-5653	206	12	the	the	DET
ajfti-5653	206	13	caliber	caliber	NOUN
ajfti-5653	206	14	of	of	ADP
ajfti-5653	206	15	financial	financial	ADJ
ajfti-5653	206	16	reporting	reporting	NOUN
ajfti-5653	206	17	.	.	PUNCT
ajfti-5653	207	1	survey	survey	NOUN
ajfti-5653	207	2	research	research	NOUN
ajfti-5653	207	3	designs	design	NOUN
ajfti-5653	207	4	and	and	CCONJ
ajfti-5653	207	5	ex	ex	NOUN
ajfti-5653	207	6	-	-	ADJ
ajfti-5653	207	7	post	post	ADJ
ajfti-5653	207	8	facto	facto	X
ajfti-5653	207	9	research	research	NOUN
ajfti-5653	207	10	designs	design	NOUN
ajfti-5653	207	11	were	be	AUX
ajfti-5653	207	12	combined	combine	VERB
ajfti-5653	207	13	.	.	PUNCT
ajfti-5653	208	1	structured	structured	ADJ
ajfti-5653	208	2	questionnaires	questionnaire	NOUN
ajfti-5653	208	3	were	be	AUX
ajfti-5653	208	4	used	use	VERB
ajfti-5653	208	5	to	to	PART
ajfti-5653	208	6	collect	collect	VERB
ajfti-5653	208	7	primary	primary	ADJ
ajfti-5653	208	8	data	datum	NOUN
ajfti-5653	208	9	from	from	ADP
ajfti-5653	208	10	accounting	accounting	NOUN
ajfti-5653	208	11	staff	staff	NOUN
ajfti-5653	208	12	,	,	PUNCT
ajfti-5653	208	13	while	while	SCONJ
ajfti-5653	208	14	secondary	secondary	ADJ
ajfti-5653	208	15	data	datum	NOUN
ajfti-5653	208	16	was	be	AUX
ajfti-5653	208	17	gathered	gather	VERB
ajfti-5653	208	18	from	from	ADP
ajfti-5653	208	19	20	20	NUM
ajfti-5653	208	20	listed	list	VERB
ajfti-5653	208	21	companies	company	NOUN
ajfti-5653	208	22	between	between	ADP
ajfti-5653	208	23	2010	2010	NUM
ajfti-5653	208	24	and	and	CCONJ
ajfti-5653	208	25	2022	2022	NUM
ajfti-5653	208	26	.	.	PUNCT
ajfti-5653	209	1	regression	regression	VERB
ajfti-5653	209	2	analysis	analysis	NOUN
ajfti-5653	209	3	using	use	VERB
ajfti-5653	209	4	ordinary	ordinary	ADJ
ajfti-5653	209	5	least	least	ADJ
ajfti-5653	209	6	squares	square	NOUN
ajfti-5653	209	7	(	(	PUNCT
ajfti-5653	209	8	ols	ol	NOUN
ajfti-5653	209	9	)	)	PUNCT
ajfti-5653	209	10	was	be	AUX
ajfti-5653	209	11	used	use	VERB
ajfti-5653	209	12	.	.	PUNCT
ajfti-5653	210	1	both	both	PRON
ajfti-5653	210	2	saas	saas	NOUN
ajfti-5653	210	3	and	and	CCONJ
ajfti-5653	210	4	paas	paas	NOUN
ajfti-5653	210	5	were	be	AUX
ajfti-5653	210	6	found	find	VERB
ajfti-5653	210	7	to	to	PART
ajfti-5653	210	8	have	have	VERB
ajfti-5653	210	9	a	a	DET
ajfti-5653	210	10	noteworthy	noteworthy	ADJ
ajfti-5653	210	11	and	and	CCONJ
ajfti-5653	210	12	favorable	favorable	ADJ
ajfti-5653	210	13	effect	effect	NOUN
ajfti-5653	210	14	on	on	ADP
ajfti-5653	210	15	the	the	DET
ajfti-5653	210	16	timeliness	timeliness	NOUN
ajfti-5653	210	17	of	of	ADP
ajfti-5653	210	18	financial	financial	ADJ
ajfti-5653	210	19	reporting	reporting	NOUN
ajfti-5653	210	20	,	,	PUNCT
ajfti-5653	210	21	demonstrating	demonstrate	VERB
ajfti-5653	210	22	their	their	PRON
ajfti-5653	210	23	efficacy	efficacy	NOUN
ajfti-5653	210	24	in	in	ADP
ajfti-5653	210	25	improving	improve	VERB
ajfti-5653	210	26	financial	financial	ADJ
ajfti-5653	210	27	disclosure	disclosure	NOUN
ajfti-5653	210	28	procedures	procedure	NOUN
ajfti-5653	210	29	.	.	PUNCT
ajfti-5653	211	1	nevertheless	nevertheless	ADV
ajfti-5653	211	2	,	,	PUNCT
ajfti-5653	211	3	iaas	iaas	PROPN
ajfti-5653	211	4	showed	show	VERB
ajfti-5653	211	5	no	no	DET
ajfti-5653	211	6	discernible	discernible	ADJ
ajfti-5653	211	7	impact	impact	NOUN
ajfti-5653	211	8	on	on	ADP
ajfti-5653	211	9	reporting	report	VERB
ajfti-5653	211	10	timeliness	timeliness	NOUN
ajfti-5653	211	11	,	,	PUNCT
ajfti-5653	211	12	indicating	indicate	VERB
ajfti-5653	211	13	little	little	ADJ
ajfti-5653	211	14	control	control	NOUN
ajfti-5653	211	15	over	over	ADP
ajfti-5653	211	16	this	this	DET
ajfti-5653	211	17	facet	facet	NOUN
ajfti-5653	211	18	of	of	ADP
ajfti-5653	211	19	the	the	DET
ajfti-5653	211	20	caliber	caliber	NOUN
ajfti-5653	211	21	of	of	ADP
ajfti-5653	211	22	financial	financial	ADJ
ajfti-5653	211	23	reporting	reporting	NOUN
ajfti-5653	211	24	.	.	PUNCT
ajfti-5653	212	1	akai	akai	PROPN
ajfti-5653	212	2	et	et	PROPN
ajfti-5653	212	3	al	al	PROPN
ajfti-5653	212	4	.	.	PROPN
ajfti-5653	212	5	(	(	PUNCT
ajfti-5653	212	6	2023	2023	NUM
ajfti-5653	212	7	)	)	PUNCT
ajfti-5653	212	8	investigated	investigate	VERB
ajfti-5653	212	9	how	how	SCONJ
ajfti-5653	212	10	cloud	cloud	ADJ
ajfti-5653	212	11	accounting	accounting	NOUN
ajfti-5653	212	12	affected	affect	VERB
ajfti-5653	212	13	the	the	DET
ajfti-5653	212	14	caliber	caliber	NOUN
ajfti-5653	212	15	of	of	ADP
ajfti-5653	212	16	financial	financial	ADJ
ajfti-5653	212	17	reports	report	NOUN
ajfti-5653	212	18	from	from	ADP
ajfti-5653	212	19	a	a	DET
ajfti-5653	212	20	few	few	ADJ
ajfti-5653	212	21	nigerian	nigerian	ADJ
ajfti-5653	212	22	banks	bank	NOUN
ajfti-5653	212	23	.	.	PUNCT
ajfti-5653	213	1	software	software	NOUN
ajfti-5653	213	2	as	as	ADP
ajfti-5653	213	3	a	a	DET
ajfti-5653	213	4	service	service	NOUN
ajfti-5653	213	5	(	(	PUNCT
ajfti-5653	213	6	saas	saas	NOUN
ajfti-5653	213	7	)	)	PUNCT
ajfti-5653	213	8	and	and	CCONJ
ajfti-5653	213	9	infrastructure	infrastructure	NOUN
ajfti-5653	213	10	as	as	ADP
ajfti-5653	213	11	a	a	DET
ajfti-5653	213	12	service	service	NOUN
ajfti-5653	213	13	(	(	PUNCT
ajfti-5653	213	14	iaas	iaas	PROPN
ajfti-5653	213	15	)	)	PUNCT
ajfti-5653	213	16	were	be	AUX
ajfti-5653	213	17	utilized	utilize	VERB
ajfti-5653	213	18	as	as	ADP
ajfti-5653	213	19	stand	stand	NOUN
ajfti-5653	213	20	-	-	PUNCT
ajfti-5653	213	21	ins	in	NOUN
ajfti-5653	213	22	for	for	ADP
ajfti-5653	213	23	cloud	cloud	NOUN
ajfti-5653	213	24	computing	computing	NOUN
ajfti-5653	213	25	in	in	ADP
ajfti-5653	213	26	this	this	DET
ajfti-5653	213	27	study	study	NOUN
ajfti-5653	213	28	,	,	PUNCT
ajfti-5653	213	29	and	and	CCONJ
ajfti-5653	213	30	the	the	DET
ajfti-5653	213	31	qualitative	qualitative	ADJ
ajfti-5653	213	32	traits	trait	NOUN
ajfti-5653	213	33	listed	list	VERB
ajfti-5653	213	34	in	in	ADP
ajfti-5653	213	35	the	the	DET
ajfti-5653	213	36	iasb	iasb	ADJ
ajfti-5653	213	37	conceptual	conceptual	ADJ
ajfti-5653	213	38	framework	framework	NOUN
ajfti-5653	213	39	were	be	AUX
ajfti-5653	213	40	employed	employ	VERB
ajfti-5653	213	41	to	to	PART
ajfti-5653	213	42	gauge	gauge	VERB
ajfti-5653	213	43	financial	financial	ADJ
ajfti-5653	213	44	reporting	reporting	NOUN
ajfti-5653	213	45	quality	quality	NOUN
ajfti-5653	213	46	(	(	PUNCT
ajfti-5653	213	47	frqt	frqt	NOUN
ajfti-5653	213	48	)	)	PUNCT
ajfti-5653	213	49	.	.	PUNCT
ajfti-5653	214	1	utilizing	utilize	VERB
ajfti-5653	214	2	primary	primary	ADJ
ajfti-5653	214	3	data	datum	NOUN
ajfti-5653	214	4	gathered	gather	VERB
ajfti-5653	214	5	from	from	ADP
ajfti-5653	214	6	212	212	NUM
ajfti-5653	214	7	respondents	respondent	NOUN
ajfti-5653	214	8	at	at	ADP
ajfti-5653	214	9	a	a	DET
ajfti-5653	214	10	few	few	ADJ
ajfti-5653	214	11	chosen	choose	VERB
ajfti-5653	214	12	banks	bank	NOUN
ajfti-5653	214	13	,	,	PUNCT
ajfti-5653	214	14	a	a	DET
ajfti-5653	214	15	survey	survey	NOUN
ajfti-5653	214	16	research	research	NOUN
ajfti-5653	214	17	approach	approach	NOUN
ajfti-5653	214	18	was	be	AUX
ajfti-5653	214	19	used	use	VERB
ajfti-5653	214	20	.	.	PUNCT
ajfti-5653	215	1	using	use	VERB
ajfti-5653	215	2	robust	robust	ADJ
ajfti-5653	215	3	ordinary	ordinary	ADJ
ajfti-5653	215	4	least	least	ADJ
ajfti-5653	215	5	squares	square	NOUN
ajfti-5653	215	6	(	(	PUNCT
ajfti-5653	215	7	ols	ol	NOUN
ajfti-5653	215	8	)	)	PUNCT
ajfti-5653	215	9	regression	regression	NOUN
ajfti-5653	215	10	,	,	PUNCT
ajfti-5653	215	11	the	the	DET
ajfti-5653	215	12	data	datum	NOUN
ajfti-5653	215	13	were	be	AUX
ajfti-5653	215	14	examined	examine	VERB
ajfti-5653	215	15	.	.	PUNCT
ajfti-5653	216	1	the	the	DET
ajfti-5653	216	2	results	result	NOUN
ajfti-5653	216	3	showed	show	VERB
ajfti-5653	216	4	that	that	SCONJ
ajfti-5653	216	5	infrastructurebased	infrastructurebase	VERB
ajfti-5653	216	6	cloud	cloud	NOUN
ajfti-5653	216	7	services	service	NOUN
ajfti-5653	216	8	significantly	significantly	ADV
ajfti-5653	216	9	improve	improve	VERB
ajfti-5653	216	10	the	the	DET
ajfti-5653	216	11	quality	quality	NOUN
ajfti-5653	216	12	of	of	ADP
ajfti-5653	216	13	financial	financial	ADJ
ajfti-5653	216	14	reporting	reporting	NOUN
ajfti-5653	216	15	,	,	PUNCT
ajfti-5653	216	16	suggesting	suggest	VERB
ajfti-5653	216	17	that	that	SCONJ
ajfti-5653	216	18	they	they	PRON
ajfti-5653	216	19	play	play	VERB
ajfti-5653	216	20	a	a	DET
ajfti-5653	216	21	key	key	ADJ
ajfti-5653	216	22	role	role	NOUN
ajfti-5653	216	23	in	in	ADP
ajfti-5653	216	24	enhancing	enhance	VERB
ajfti-5653	216	25	the	the	DET
ajfti-5653	216	26	reliability	reliability	NOUN
ajfti-5653	216	27	and	and	CCONJ
ajfti-5653	216	28	applicability	applicability	NOUN
ajfti-5653	216	29	of	of	ADP
ajfti-5653	216	30	financial	financial	ADJ
ajfti-5653	216	31	statements	statement	NOUN
ajfti-5653	216	32	.	.	PUNCT
ajfti-5653	217	1	while	while	SCONJ
ajfti-5653	217	2	software	software	NOUN
ajfti-5653	217	3	solutions	solution	NOUN
ajfti-5653	217	4	may	may	AUX
ajfti-5653	217	5	facilitate	facilitate	VERB
ajfti-5653	217	6	reporting	reporting	NOUN
ajfti-5653	217	7	procedures	procedure	NOUN
ajfti-5653	217	8	,	,	PUNCT
ajfti-5653	217	9	their	their	PRON
ajfti-5653	217	10	direct	direct	ADJ
ajfti-5653	217	11	influence	influence	NOUN
ajfti-5653	217	12	on	on	ADP
ajfti-5653	217	13	the	the	DET
ajfti-5653	217	14	caliber	caliber	NOUN
ajfti-5653	217	15	of	of	ADP
ajfti-5653	217	16	financial	financial	ADJ
ajfti-5653	217	17	reporting	reporting	NOUN
ajfti-5653	217	18	may	may	AUX
ajfti-5653	217	19	differ	differ	VERB
ajfti-5653	217	20	throughout	throughout	ADP
ajfti-5653	217	21	institutions	institution	NOUN
ajfti-5653	217	22	,	,	PUNCT
ajfti-5653	217	23	as	as	SCONJ
ajfti-5653	217	24	seen	see	VERB
ajfti-5653	217	25	by	by	ADP
ajfti-5653	217	26	the	the	DET
ajfti-5653	217	27	positive	positive	ADJ
ajfti-5653	217	28	but	but	CCONJ
ajfti-5653	217	29	statistically	statistically	ADV
ajfti-5653	217	30	insignificant	insignificant	ADJ
ajfti-5653	217	31	effect	effect	NOUN
ajfti-5653	217	32	that	that	SCONJ
ajfti-5653	217	33	saas	saas	NOUN
ajfti-5653	217	34	demonstrated	demonstrate	VERB
ajfti-5653	217	35	.	.	PUNCT
ajfti-5653	218	1	the	the	DET
ajfti-5653	218	2	fundamentals	fundamental	NOUN
ajfti-5653	218	3	of	of	ADP
ajfti-5653	218	4	cloud	cloud	ADJ
ajfti-5653	218	5	accounting	accounting	NOUN
ajfti-5653	218	6	information	information	NOUN
ajfti-5653	218	7	systems	system	NOUN
ajfti-5653	218	8	and	and	CCONJ
ajfti-5653	218	9	their	their	PRON
ajfti-5653	218	10	effects	effect	NOUN
ajfti-5653	218	11	on	on	ADP
ajfti-5653	218	12	nigerian	nigerian	ADJ
ajfti-5653	218	13	businesses	business	NOUN
ajfti-5653	218	14	’	'	PUNCT
ajfti-5653	218	15	operational	operational	ADJ
ajfti-5653	218	16	efficiency	efficiency	NOUN
ajfti-5653	218	17	were	be	AUX
ajfti-5653	218	18	examined	examine	VERB
ajfti-5653	218	19	by	by	ADP
ajfti-5653	218	20	beredugo	beredugo	NOUN
ajfti-5653	218	21	(	(	PUNCT
ajfti-5653	218	22	2023	2023	NUM
ajfti-5653	218	23	)	)	PUNCT
ajfti-5653	218	24	.	.	PUNCT
ajfti-5653	219	1	a	a	DET
ajfti-5653	219	2	survey	survey	NOUN
ajfti-5653	219	3	research	research	NOUN
ajfti-5653	219	4	design	design	NOUN
ajfti-5653	219	5	was	be	AUX
ajfti-5653	219	6	used	use	VERB
ajfti-5653	219	7	for	for	ADP
ajfti-5653	219	8	the	the	DET
ajfti-5653	219	9	study	study	NOUN
ajfti-5653	219	10	,	,	PUNCT
ajfti-5653	219	11	and	and	CCONJ
ajfti-5653	219	12	information	information	NOUN
ajfti-5653	219	13	was	be	AUX
ajfti-5653	219	14	gathered	gather	VERB
ajfti-5653	219	15	from	from	ADP
ajfti-5653	219	16	385	385	NUM
ajfti-5653	219	17	respondents	respondent	NOUN
ajfti-5653	219	18	from	from	ADP
ajfti-5653	219	19	32	32	NUM
ajfti-5653	219	20	businesses	business	NOUN
ajfti-5653	219	21	in	in	ADP
ajfti-5653	219	22	four	four	NUM
ajfti-5653	219	23	different	different	ADJ
ajfti-5653	219	24	nigerian	nigerian	ADJ
ajfti-5653	219	25	economic	economic	ADJ
ajfti-5653	219	26	sectors	sector	NOUN
ajfti-5653	219	27	.	.	PUNCT
ajfti-5653	220	1	the	the	DET
ajfti-5653	220	2	study	study	NOUN
ajfti-5653	220	3	concentrated	concentrate	VERB
ajfti-5653	220	4	on	on	ADP
ajfti-5653	220	5	how	how	SCONJ
ajfti-5653	220	6	key	key	ADJ
ajfti-5653	220	7	components	component	NOUN
ajfti-5653	220	8	of	of	ADP
ajfti-5653	220	9	cloud	cloud	ADJ
ajfti-5653	220	10	accounting	accounting	NOUN
ajfti-5653	220	11	affect	affect	VERB
ajfti-5653	220	12	operational	operational	ADJ
ajfti-5653	220	13	performance	performance	NOUN
ajfti-5653	220	14	,	,	PUNCT
ajfti-5653	220	15	paying	pay	VERB
ajfti-5653	220	16	special	special	ADJ
ajfti-5653	220	17	attention	attention	NOUN
ajfti-5653	220	18	to	to	ADP
ajfti-5653	220	19	how	how	SCONJ
ajfti-5653	220	20	users	user	NOUN
ajfti-5653	220	21	view	view	VERB
ajfti-5653	220	22	its	its	PRON
ajfti-5653	220	23	implementation	implementation	NOUN
ajfti-5653	220	24	.	.	PUNCT
ajfti-5653	221	1	the	the	DET
ajfti-5653	221	2	results	result	NOUN
ajfti-5653	221	3	showed	show	VERB
ajfti-5653	221	4	that	that	SCONJ
ajfti-5653	221	5	respondents	respondent	NOUN
ajfti-5653	221	6	’	'	PUNCT
ajfti-5653	221	7	opinions	opinion	NOUN
ajfti-5653	221	8	on	on	ADP
ajfti-5653	221	9	how	how	SCONJ
ajfti-5653	221	10	much	much	ADJ
ajfti-5653	221	11	cloud	cloud	ADJ
ajfti-5653	221	12	accounting	accounting	NOUN
ajfti-5653	221	13	improves	improve	VERB
ajfti-5653	221	14	operational	operational	ADJ
ajfti-5653	221	15	efficiency	efficiency	NOUN
ajfti-5653	221	16	did	do	AUX
ajfti-5653	221	17	not	not	PART
ajfti-5653	221	18	differ	differ	VERB
ajfti-5653	221	19	significantly	significantly	ADV
ajfti-5653	221	20	.	.	PUNCT
ajfti-5653	222	1	notably	notably	ADV
ajfti-5653	222	2	,	,	PUNCT
ajfti-5653	222	3	the	the	DET
ajfti-5653	222	4	study	study	NOUN
ajfti-5653	222	5	raised	raise	VERB
ajfti-5653	222	6	issues	issue	NOUN
ajfti-5653	222	7	with	with	ADP
ajfti-5653	222	8	the	the	DET
ajfti-5653	222	9	higher	high	ADJ
ajfti-5653	222	10	danger	danger	NOUN
ajfti-5653	222	11	of	of	ADP
ajfti-5653	222	12	illegal	illegal	ADJ
ajfti-5653	222	13	access	access	NOUN
ajfti-5653	222	14	that	that	PRON
ajfti-5653	222	15	comes	come	VERB
ajfti-5653	222	16	with	with	ADP
ajfti-5653	222	17	using	use	VERB
ajfti-5653	222	18	cloud	cloud	NOUN
ajfti-5653	222	19	services	service	NOUN
ajfti-5653	222	20	.	.	PUNCT
ajfti-5653	223	1	this	this	PRON
ajfti-5653	223	2	implies	imply	VERB
ajfti-5653	223	3	that	that	SCONJ
ajfti-5653	223	4	although	although	SCONJ
ajfti-5653	223	5	cloud	cloud	ADJ
ajfti-5653	223	6	accounting	accounting	NOUN
ajfti-5653	223	7	could	could	AUX
ajfti-5653	223	8	have	have	VERB
ajfti-5653	223	9	operational	operational	ADJ
ajfti-5653	223	10	advantages	advantage	NOUN
ajfti-5653	223	11	,	,	PUNCT
ajfti-5653	223	12	adoption	adoption	NOUN
ajfti-5653	223	13	and	and	CCONJ
ajfti-5653	223	14	adoption	adoption	NOUN
ajfti-5653	223	15	in	in	ADP
ajfti-5653	223	16	nigerian	nigerian	ADJ
ajfti-5653	223	17	businesses	business	NOUN
ajfti-5653	223	18	are	be	AUX
ajfti-5653	223	19	still	still	ADV
ajfti-5653	223	20	largely	largely	ADV
ajfti-5653	223	21	dependent	dependent	ADJ
ajfti-5653	223	22	on	on	ADP
ajfti-5653	223	23	concerns	concern	NOUN
ajfti-5653	223	24	about	about	ADP
ajfti-5653	223	25	data	datum	NOUN
ajfti-5653	223	26	security	security	NOUN
ajfti-5653	223	27	and	and	CCONJ
ajfti-5653	223	28	access	access	NOUN
ajfti-5653	223	29	control	control	NOUN
ajfti-5653	223	30	.	.	PUNCT
ajfti-5653	224	1	kpan	kpan	PROPN
ajfti-5653	224	2	et	et	PROPN
ajfti-5653	224	3	al	al	PROPN
ajfti-5653	224	4	.	.	PROPN
ajfti-5653	225	1	(	(	PUNCT
ajfti-5653	225	2	2023	2023	NUM
ajfti-5653	225	3	)	)	PUNCT
ajfti-5653	225	4	investigated	investigate	VERB
ajfti-5653	225	5	the	the	DET
ajfti-5653	225	6	impact	impact	NOUN
ajfti-5653	225	7	of	of	ADP
ajfti-5653	225	8	cloud	cloud	ADJ
ajfti-5653	225	9	accounting	accounting	NOUN
ajfti-5653	225	10	practices	practice	NOUN
ajfti-5653	225	11	on	on	ADP
ajfti-5653	225	12	the	the	DET
ajfti-5653	225	13	caliber	caliber	NOUN
ajfti-5653	225	14	of	of	ADP
ajfti-5653	225	15	financial	financial	ADJ
ajfti-5653	225	16	data	datum	NOUN
ajfti-5653	225	17	for	for	ADP
ajfti-5653	225	18	a	a	DET
ajfti-5653	225	19	subset	subset	NOUN
ajfti-5653	225	20	of	of	ADP
ajfti-5653	225	21	nigerian	nigerian	ADJ
ajfti-5653	225	22	companies	company	NOUN
ajfti-5653	225	23	.	.	PUNCT
ajfti-5653	226	1	while	while	SCONJ
ajfti-5653	226	2	the	the	DET
ajfti-5653	226	3	accuracy	accuracy	NOUN
ajfti-5653	226	4	,	,	PUNCT
ajfti-5653	226	5	timeliness	timeliness	NOUN
ajfti-5653	226	6	,	,	PUNCT
ajfti-5653	226	7	and	and	CCONJ
ajfti-5653	226	8	dependability	dependability	NOUN
ajfti-5653	226	9	of	of	ADP
ajfti-5653	226	10	financial	financial	ADJ
ajfti-5653	226	11	reports	report	NOUN
ajfti-5653	226	12	served	serve	VERB
ajfti-5653	226	13	as	as	ADP
ajfti-5653	226	14	indicators	indicator	NOUN
ajfti-5653	226	15	of	of	ADP
ajfti-5653	226	16	the	the	DET
ajfti-5653	226	17	quality	quality	NOUN
ajfti-5653	226	18	of	of	ADP
ajfti-5653	226	19	financial	financial	ADJ
ajfti-5653	226	20	information	information	NOUN
ajfti-5653	226	21	,	,	PUNCT
ajfti-5653	226	22	the	the	DET
ajfti-5653	226	23	study	study	NOUN
ajfti-5653	226	24	concentrated	concentrate	VERB
ajfti-5653	226	25	on	on	ADP
ajfti-5653	226	26	data	datum	NOUN
ajfti-5653	226	27	storage	storage	NOUN
ajfti-5653	226	28	,	,	PUNCT
ajfti-5653	226	29	data	data	NOUN
ajfti-5653	226	30	efficiency	efficiency	NOUN
ajfti-5653	226	31	,	,	PUNCT
ajfti-5653	226	32	and	and	CCONJ
ajfti-5653	226	33	data	datum	NOUN
ajfti-5653	226	34	mining	mining	NOUN
ajfti-5653	226	35	as	as	ADP
ajfti-5653	226	36	stand	stand	NOUN
ajfti-5653	226	37	-	-	PUNCT
ajfti-5653	226	38	ins	in	NOUN
ajfti-5653	226	39	for	for	ADP
ajfti-5653	226	40	cloud	cloud	NOUN
ajfti-5653	226	41	accounting	accounting	NOUN
ajfti-5653	226	42	.	.	PUNCT
ajfti-5653	227	1	structured	structured	ADJ
ajfti-5653	227	2	questionnaires	questionnaire	NOUN
ajfti-5653	227	3	were	be	AUX
ajfti-5653	227	4	given	give	VERB
ajfti-5653	227	5	to	to	ADP
ajfti-5653	227	6	chosen	choose	VERB
ajfti-5653	227	7	companies	company	NOUN
ajfti-5653	227	8	as	as	ADP
ajfti-5653	227	9	part	part	NOUN
ajfti-5653	227	10	of	of	ADP
ajfti-5653	227	11	a	a	DET
ajfti-5653	227	12	cross	cross	ADJ
ajfti-5653	227	13	-	-	ADJ
ajfti-5653	227	14	sectional	sectional	ADJ
ajfti-5653	227	15	survey	survey	NOUN
ajfti-5653	227	16	study	study	NOUN
ajfti-5653	227	17	strategy	strategy	NOUN
ajfti-5653	227	18	.	.	PUNCT
ajfti-5653	228	1	to	to	PART
ajfti-5653	228	2	examine	examine	VERB
ajfti-5653	228	3	the	the	DET
ajfti-5653	228	4	data	datum	NOUN
ajfti-5653	228	5	,	,	PUNCT
ajfti-5653	228	6	descriptive	descriptive	ADJ
ajfti-5653	228	7	statistics	statistic	NOUN
ajfti-5653	228	8	and	and	CCONJ
ajfti-5653	228	9	ordinary	ordinary	ADJ
ajfti-5653	228	10	least	least	ADJ
ajfti-5653	228	11	squares	square	NOUN
ajfti-5653	228	12	(	(	PUNCT
ajfti-5653	228	13	ols	ol	NOUN
ajfti-5653	228	14	)	)	PUNCT
ajfti-5653	228	15	regression	regression	NOUN
ajfti-5653	228	16	were	be	AUX
ajfti-5653	228	17	employed	employ	VERB
ajfti-5653	228	18	.	.	PUNCT
ajfti-5653	229	1	the	the	DET
ajfti-5653	229	2	results	result	NOUN
ajfti-5653	229	3	showed	show	VERB
ajfti-5653	229	4	that	that	SCONJ
ajfti-5653	229	5	cloud	cloud	NOUN
ajfti-5653	229	6	accounting	accounting	NOUN
ajfti-5653	229	7	considerably	considerably	ADV
ajfti-5653	229	8	improves	improve	VERB
ajfti-5653	229	9	the	the	DET
ajfti-5653	229	10	quality	quality	NOUN
ajfti-5653	229	11	of	of	ADP
ajfti-5653	229	12	financial	financial	ADJ
ajfti-5653	229	13	data	datum	NOUN
ajfti-5653	229	14	in	in	ADP
ajfti-5653	229	15	every	every	DET
ajfti-5653	229	16	category	category	NOUN
ajfti-5653	229	17	that	that	PRON
ajfti-5653	229	18	was	be	AUX
ajfti-5653	229	19	assessed	assess	VERB
ajfti-5653	229	20	.	.	PUNCT
ajfti-5653	230	1	data	datum	NOUN
ajfti-5653	230	2	mining	mining	NOUN
ajfti-5653	230	3	(	(	PUNCT
ajfti-5653	230	4	β	β	X
ajfti-5653	230	5	=	=	SYM
ajfti-5653	230	6	0.809	0.809	NUM
ajfti-5653	230	7	,	,	PUNCT
ajfti-5653	230	8	p	p	X
ajfti-5653	230	9	<	<	X
ajfti-5653	230	10	0.05	0.05	NUM
ajfti-5653	230	11	)	)	PUNCT
ajfti-5653	230	12	,	,	PUNCT
ajfti-5653	230	13	data	data	NOUN
ajfti-5653	230	14	efficiency	efficiency	NOUN
ajfti-5653	230	15	(	(	PUNCT
ajfti-5653	230	16	β	β	X
ajfti-5653	230	17	=	=	PUNCT
ajfti-5653	230	18	0.647	0.647	NUM
ajfti-5653	230	19	,	,	PUNCT
ajfti-5653	230	20	p	p	X
ajfti-5653	230	21	<	<	X
ajfti-5653	230	22	0.05	0.05	NUM
ajfti-5653	230	23	)	)	PUNCT
ajfti-5653	230	24	,	,	PUNCT
ajfti-5653	230	25	and	and	CCONJ
ajfti-5653	230	26	data	datum	NOUN
ajfti-5653	230	27	storage	storage	NOUN
ajfti-5653	230	28	(	(	PUNCT
ajfti-5653	230	29	β	β	X
ajfti-5653	230	30	=	=	NOUN
ajfti-5653	230	31	0.828	0.828	NUM
ajfti-5653	230	32	,	,	PUNCT
ajfti-5653	230	33	p	p	X
ajfti-5653	230	34	<	<	X
ajfti-5653	230	35	0.05	0.05	NUM
ajfti-5653	230	36	)	)	PUNCT
ajfti-5653	230	37	all	all	PRON
ajfti-5653	230	38	showed	show	VERB
ajfti-5653	230	39	gains	gain	NOUN
ajfti-5653	230	40	,	,	PUNCT
ajfti-5653	230	41	suggesting	suggest	VERB
ajfti-5653	230	42	that	that	SCONJ
ajfti-5653	230	43	cloud	cloud	NOUN
ajfti-5653	230	44	technologies	technology	NOUN
ajfti-5653	230	45	have	have	VERB
ajfti-5653	230	46	a	a	DET
ajfti-5653	230	47	favorable	favorable	ADJ
ajfti-5653	230	48	impact	impact	NOUN
ajfti-5653	230	49	on	on	ADP
ajfti-5653	230	50	how	how	SCONJ
ajfti-5653	230	51	financial	financial	ADJ
ajfti-5653	230	52	data	datum	NOUN
ajfti-5653	230	53	is	be	AUX
ajfti-5653	230	54	processed	process	VERB
ajfti-5653	230	55	,	,	PUNCT
ajfti-5653	230	56	stored	store	VERB
ajfti-5653	230	57	,	,	PUNCT
ajfti-5653	230	58	and	and	CCONJ
ajfti-5653	230	59	used	use	VERB
ajfti-5653	230	60	in	in	ADP
ajfti-5653	230	61	businesses	business	NOUN
ajfti-5653	230	62	.	.	PUNCT
ajfti-5653	231	1	omar	omar	PROPN
ajfti-5653	231	2	et	et	PROPN
ajfti-5653	231	3	al	al	PROPN
ajfti-5653	231	4	.	.	PROPN
ajfti-5653	231	5	(	(	PUNCT
ajfti-5653	231	6	2023	2023	NUM
ajfti-5653	231	7	)	)	PUNCT
ajfti-5653	231	8	investigated	investigate	VERB
ajfti-5653	231	9	the	the	DET
ajfti-5653	231	10	dangers	danger	NOUN
ajfti-5653	231	11	of	of	ADP
ajfti-5653	231	12	cloud	cloud	NOUN
ajfti-5653	231	13	accounting	accounting	NOUN
ajfti-5653	231	14	and	and	CCONJ
ajfti-5653	231	15	how	how	SCONJ
ajfti-5653	231	16	they	they	PRON
ajfti-5653	231	17	affect	affect	VERB
ajfti-5653	231	18	the	the	DET
ajfti-5653	231	19	caliber	caliber	NOUN
ajfti-5653	231	20	of	of	ADP
ajfti-5653	231	21	financial	financial	ADJ
ajfti-5653	231	22	reports	report	NOUN
ajfti-5653	231	23	.	.	PUNCT
ajfti-5653	232	1	to	to	PART
ajfti-5653	232	2	learn	learn	VERB
ajfti-5653	232	3	more	more	ADJ
ajfti-5653	232	4	about	about	ADP
ajfti-5653	232	5	respondents	respondent	NOUN
ajfti-5653	232	6	’	'	PUNCT
ajfti-5653	232	7	perceptions	perception	NOUN
ajfti-5653	232	8	of	of	ADP
ajfti-5653	232	9	cloud	cloud	NOUN
ajfti-5653	232	10	computing	computing	NOUN
ajfti-5653	232	11	’s	’s	PART
ajfti-5653	232	12	impact	impact	NOUN
ajfti-5653	232	13	on	on	ADP
ajfti-5653	232	14	financial	financial	ADJ
ajfti-5653	232	15	reporting	reporting	NOUN
ajfti-5653	232	16	,	,	PUNCT
ajfti-5653	232	17	the	the	DET
ajfti-5653	232	18	study	study	NOUN
ajfti-5653	232	19	used	use	VERB
ajfti-5653	232	20	a	a	DET
ajfti-5653	232	21	survey	survey	NOUN
ajfti-5653	232	22	research	research	NOUN
ajfti-5653	232	23	approach	approach	NOUN
ajfti-5653	232	24	.	.	PUNCT
ajfti-5653	233	1	despite	despite	SCONJ
ajfti-5653	233	2	concentrating	concentrate	VERB
ajfti-5653	233	3	on	on	ADP
ajfti-5653	233	4	the	the	DET
ajfti-5653	233	5	risk	risk	NOUN
ajfti-5653	233	6	aspects	aspect	NOUN
ajfti-5653	233	7	of	of	ADP
ajfti-5653	233	8	cloud	cloud	NOUN
ajfti-5653	233	9	accounting	accounting	NOUN
ajfti-5653	233	10	,	,	PUNCT
ajfti-5653	233	11	the	the	DET
ajfti-5653	233	12	pa	pa	PROPN
ajfti-5653	233	13	ge	ge	PROPN
ajfti-5653	233	14	14	14	NUM
ajfti-5653	233	15	9	9	NUM
ajfti-5653	233	16	https://journals.e-palli.com/home/index.php/ajfti	https://journals.e-palli.com/home/index.php/ajfti	PROPN
ajfti-5653	233	17	am	be	AUX
ajfti-5653	233	18	.	.	PUNCT
ajfti-5653	233	19	j.	j.	PROPN
ajfti-5653	233	20	financ	financ	PROPN
ajfti-5653	233	21	.	.	PUNCT
ajfti-5653	233	22	technol	technol	PROPN
ajfti-5653	233	23	.	.	PUNCT
ajfti-5653	233	24	innov	innov	PROPN
ajfti-5653	233	25	.	.	PUNCT
ajfti-5653	234	1	3(1	3(1	NUM
ajfti-5653	234	2	)	)	PUNCT
ajfti-5653	234	3	143	143	NUM
ajfti-5653	234	4	-	-	SYM
ajfti-5653	234	5	154	154	NUM
ajfti-5653	234	6	,	,	PUNCT
ajfti-5653	234	7	2025	2025	NUM
ajfti-5653	234	8	banks	bank	NOUN
ajfti-5653	234	9	’	'	PUNCT
ajfti-5653	234	10	profitability	profitability	NOUN
ajfti-5653	234	11	and	and	CCONJ
ajfti-5653	234	12	effective	effective	ADJ
ajfti-5653	234	13	asset	asset	NOUN
ajfti-5653	234	14	use	use	NOUN
ajfti-5653	234	15	were	be	AUX
ajfti-5653	234	16	enhanced	enhance	VERB
ajfti-5653	234	17	by	by	ADP
ajfti-5653	234	18	the	the	DET
ajfti-5653	234	19	implementation	implementation	NOUN
ajfti-5653	234	20	of	of	ADP
ajfti-5653	234	21	this	this	DET
ajfti-5653	234	22	cloud	cloud	NOUN
ajfti-5653	234	23	-	-	PUNCT
ajfti-5653	234	24	based	base	VERB
ajfti-5653	234	25	solution	solution	NOUN
ajfti-5653	234	26	.	.	PUNCT
ajfti-5653	235	1	the	the	DET
ajfti-5653	235	2	report	report	NOUN
ajfti-5653	235	3	emphasizes	emphasize	VERB
ajfti-5653	235	4	the	the	DET
ajfti-5653	235	5	strategic	strategic	ADJ
ajfti-5653	235	6	importance	importance	NOUN
ajfti-5653	235	7	of	of	ADP
ajfti-5653	235	8	integrated	integrate	VERB
ajfti-5653	235	9	cloud	cloud	NOUN
ajfti-5653	235	10	technology	technology	NOUN
ajfti-5653	235	11	in	in	ADP
ajfti-5653	235	12	enhancing	enhance	VERB
ajfti-5653	235	13	nigerian	nigerian	ADJ
ajfti-5653	235	14	commercial	commercial	ADJ
ajfti-5653	235	15	banks	bank	NOUN
ajfti-5653	235	16	’	'	PUNCT
ajfti-5653	235	17	financial	financial	ADJ
ajfti-5653	235	18	results	result	NOUN
ajfti-5653	235	19	.	.	PUNCT
ajfti-5653	236	1	since	since	SCONJ
ajfti-5653	236	2	the	the	DET
ajfti-5653	236	3	results	result	NOUN
ajfti-5653	236	4	of	of	ADP
ajfti-5653	236	5	the	the	DET
ajfti-5653	236	6	previously	previously	ADV
ajfti-5653	236	7	examined	examine	VERB
ajfti-5653	236	8	research	research	NOUN
ajfti-5653	236	9	on	on	ADP
ajfti-5653	236	10	the	the	DET
ajfti-5653	236	11	financial	financial	ADJ
ajfti-5653	236	12	performance	performance	NOUN
ajfti-5653	236	13	of	of	ADP
ajfti-5653	236	14	nigerian	nigerian	ADJ
ajfti-5653	236	15	listed	list	VERB
ajfti-5653	236	16	deposit	deposit	NOUN
ajfti-5653	236	17	money	money	NOUN
ajfti-5653	236	18	banks	bank	NOUN
ajfti-5653	236	19	and	and	CCONJ
ajfti-5653	236	20	cloud	cloud	NOUN
ajfti-5653	236	21	-	-	PUNCT
ajfti-5653	236	22	based	base	VERB
ajfti-5653	236	23	accounting	accounting	NOUN
ajfti-5653	236	24	did	do	AUX
ajfti-5653	236	25	not	not	PART
ajfti-5653	236	26	significantly	significantly	ADV
ajfti-5653	236	27	agree	agree	VERB
ajfti-5653	236	28	,	,	PUNCT
ajfti-5653	236	29	this	this	DET
ajfti-5653	236	30	study	study	NOUN
ajfti-5653	236	31	sought	seek	VERB
ajfti-5653	236	32	to	to	PART
ajfti-5653	236	33	advance	advance	VERB
ajfti-5653	236	34	the	the	DET
ajfti-5653	236	35	field	field	NOUN
ajfti-5653	236	36	by	by	ADP
ajfti-5653	236	37	evaluating	evaluate	VERB
ajfti-5653	236	38	the	the	DET
ajfti-5653	236	39	following	follow	VERB
ajfti-5653	236	40	null	null	ADJ
ajfti-5653	236	41	hypotheses	hypothesis	NOUN
ajfti-5653	236	42	:	:	PUNCT
ajfti-5653	236	43	ho1	ho1	NOUN
ajfti-5653	236	44	:	:	PUNCT
ajfti-5653	236	45	software	software	NOUN
ajfti-5653	236	46	costs	cost	NOUN
ajfti-5653	236	47	do	do	AUX
ajfti-5653	236	48	not	not	PART
ajfti-5653	236	49	significantly	significantly	ADV
ajfti-5653	236	50	affect	affect	VERB
ajfti-5653	236	51	return	return	NOUN
ajfti-5653	236	52	on	on	ADP
ajfti-5653	236	53	assets	asset	NOUN
ajfti-5653	236	54	of	of	ADP
ajfti-5653	236	55	listed	list	VERB
ajfti-5653	236	56	deposit	deposit	NOUN
ajfti-5653	236	57	money	money	NOUN
ajfti-5653	236	58	banks	bank	NOUN
ajfti-5653	236	59	in	in	ADP
ajfti-5653	236	60	nigeria	nigeria	PROPN
ajfti-5653	236	61	ho2	ho2	PROPN
ajfti-5653	236	62	:	:	PUNCT
ajfti-5653	236	63	training	training	NOUN
ajfti-5653	236	64	cost	cost	NOUN
ajfti-5653	236	65	has	have	VERB
ajfti-5653	236	66	no	no	DET
ajfti-5653	236	67	significant	significant	ADJ
ajfti-5653	236	68	on	on	ADP
ajfti-5653	236	69	return	return	NOUN
ajfti-5653	236	70	on	on	ADP
ajfti-5653	236	71	assets	asset	NOUN
ajfti-5653	236	72	of	of	ADP
ajfti-5653	236	73	listed	list	VERB
ajfti-5653	236	74	deposit	deposit	NOUN
ajfti-5653	236	75	money	money	NOUN
ajfti-5653	236	76	banks	bank	NOUN
ajfti-5653	236	77	in	in	ADP
ajfti-5653	236	78	nigeria	nigeria	PROPN
ajfti-5653	236	79	materials	material	NOUN
ajfti-5653	236	80	and	and	CCONJ
ajfti-5653	236	81	methods	method	NOUN
ajfti-5653	236	82	an	an	DET
ajfti-5653	236	83	ex	ex	X
ajfti-5653	236	84	post	post	X
ajfti-5653	236	85	facto	facto	X
ajfti-5653	236	86	research	research	NOUN
ajfti-5653	236	87	design	design	NOUN
ajfti-5653	236	88	was	be	AUX
ajfti-5653	236	89	applied	apply	VERB
ajfti-5653	236	90	in	in	ADP
ajfti-5653	236	91	this	this	DET
ajfti-5653	236	92	study	study	NOUN
ajfti-5653	236	93	.	.	PUNCT
ajfti-5653	237	1	this	this	DET
ajfti-5653	237	2	research	research	NOUN
ajfti-5653	237	3	strategy	strategy	NOUN
ajfti-5653	237	4	was	be	AUX
ajfti-5653	237	5	chosen	choose	VERB
ajfti-5653	237	6	in	in	ADP
ajfti-5653	237	7	order	order	NOUN
ajfti-5653	237	8	to	to	PART
ajfti-5653	237	9	gather	gather	VERB
ajfti-5653	237	10	important	important	ADJ
ajfti-5653	237	11	data	datum	NOUN
ajfti-5653	237	12	on	on	ADP
ajfti-5653	237	13	the	the	DET
ajfti-5653	237	14	state	state	NOUN
ajfti-5653	237	15	of	of	ADP
ajfti-5653	237	16	a	a	DET
ajfti-5653	237	17	certain	certain	ADJ
ajfti-5653	237	18	phenomena	phenomenon	NOUN
ajfti-5653	237	19	during	during	ADP
ajfti-5653	237	20	a	a	DET
ajfti-5653	237	21	period	period	NOUN
ajfti-5653	237	22	of	of	ADP
ajfti-5653	237	23	naturally	naturally	ADV
ajfti-5653	237	24	occurring	occur	VERB
ajfti-5653	237	25	therapy	therapy	NOUN
ajfti-5653	237	26	without	without	ADP
ajfti-5653	237	27	changing	change	VERB
ajfti-5653	237	28	the	the	DET
ajfti-5653	237	29	situation	situation	NOUN
ajfti-5653	237	30	.	.	PUNCT
ajfti-5653	238	1	additionally	additionally	ADV
ajfti-5653	238	2	,	,	PUNCT
ajfti-5653	238	3	by	by	ADP
ajfti-5653	238	4	characterizing	characterize	VERB
ajfti-5653	238	5	and	and	CCONJ
ajfti-5653	238	6	summarizing	summarize	VERB
ajfti-5653	238	7	the	the	DET
ajfti-5653	238	8	data	datum	NOUN
ajfti-5653	238	9	collected	collect	VERB
ajfti-5653	238	10	for	for	ADP
ajfti-5653	238	11	the	the	DET
ajfti-5653	238	12	study	study	NOUN
ajfti-5653	238	13	,	,	PUNCT
ajfti-5653	238	14	this	this	DET
ajfti-5653	238	15	design	design	NOUN
ajfti-5653	238	16	enables	enable	VERB
ajfti-5653	238	17	the	the	DET
ajfti-5653	238	18	researcher	researcher	NOUN
ajfti-5653	238	19	to	to	PART
ajfti-5653	238	20	give	give	VERB
ajfti-5653	238	21	a	a	DET
ajfti-5653	238	22	thorough	thorough	ADJ
ajfti-5653	238	23	knowledge	knowledge	NOUN
ajfti-5653	238	24	of	of	ADP
ajfti-5653	238	25	the	the	DET
ajfti-5653	238	26	investigation	investigation	NOUN
ajfti-5653	238	27	’s	’s	PART
ajfti-5653	238	28	objectives	objective	NOUN
ajfti-5653	238	29	and	and	CCONJ
ajfti-5653	238	30	contributing	contribute	VERB
ajfti-5653	238	31	variables	variable	NOUN
ajfti-5653	238	32	(	(	PUNCT
ajfti-5653	238	33	fleetwood	fleetwood	PROPN
ajfti-5653	238	34	,	,	PUNCT
ajfti-5653	238	35	2023	2023	NUM
ajfti-5653	238	36	)	)	PUNCT
ajfti-5653	238	37	.	.	PUNCT
ajfti-5653	239	1	data	datum	NOUN
ajfti-5653	239	2	for	for	ADP
ajfti-5653	239	3	this	this	DET
ajfti-5653	239	4	study	study	NOUN
ajfti-5653	239	5	was	be	AUX
ajfti-5653	239	6	collected	collect	VERB
ajfti-5653	239	7	from	from	ADP
ajfti-5653	239	8	secondary	secondary	ADJ
ajfti-5653	239	9	sources	source	NOUN
ajfti-5653	239	10	,	,	PUNCT
ajfti-5653	239	11	specifically	specifically	ADV
ajfti-5653	239	12	the	the	DET
ajfti-5653	239	13	annual	annual	ADJ
ajfti-5653	239	14	reports	report	NOUN
ajfti-5653	239	15	and	and	CCONJ
ajfti-5653	239	16	accounts	account	NOUN
ajfti-5653	239	17	of	of	ADP
ajfti-5653	239	18	ten	ten	NUM
ajfti-5653	239	19	(	(	PUNCT
ajfti-5653	239	20	10	10	NUM
ajfti-5653	239	21	)	)	PUNCT
ajfti-5653	239	22	nigerian	nigerian	NOUN
ajfti-5653	239	23	listed	list	VERB
ajfti-5653	239	24	deposit	deposit	NOUN
ajfti-5653	239	25	money	money	NOUN
ajfti-5653	239	26	institutions	institution	NOUN
ajfti-5653	239	27	.	.	PUNCT
ajfti-5653	240	1	the	the	DET
ajfti-5653	240	2	following	follow	VERB
ajfti-5653	240	3	deposit	deposit	NOUN
ajfti-5653	240	4	money	money	NOUN
ajfti-5653	240	5	banks	bank	NOUN
ajfti-5653	240	6	are	be	AUX
ajfti-5653	240	7	listed	list	VERB
ajfti-5653	240	8	:	:	PUNCT
ajfti-5653	240	9	first	first	ADJ
ajfti-5653	240	10	bank	bank	PROPN
ajfti-5653	240	11	nig	nig	PROPN
ajfti-5653	240	12	.	.	PUNCT
ajfti-5653	241	1	plc	plc	PROPN
ajfti-5653	241	2	.	.	PROPN
ajfti-5653	241	3	,	,	PUNCT
ajfti-5653	241	4	gtb	gtb	PROPN
ajfti-5653	241	5	plc	plc	PROPN
ajfti-5653	241	6	.	.	PROPN
ajfti-5653	241	7	,	,	PUNCT
ajfti-5653	241	8	stanbic	stanbic	PROPN
ajfti-5653	241	9	ibtc	ibtc	PROPN
ajfti-5653	241	10	plc	plc	PROPN
ajfti-5653	241	11	.	.	PROPN
ajfti-5653	241	12	,	,	PUNCT
ajfti-5653	241	13	access	access	PROPN
ajfti-5653	241	14	bank	bank	PROPN
ajfti-5653	241	15	plc	plc	PROPN
ajfti-5653	241	16	.	.	PROPN
ajfti-5653	241	17	,	,	PUNCT
ajfti-5653	241	18	fcmb	fcmb	PROPN
ajfti-5653	241	19	plc	plc	PROPN
ajfti-5653	241	20	.	.	PROPN
ajfti-5653	241	21	,	,	PUNCT
ajfti-5653	241	22	fidelity	fidelity	PROPN
ajfti-5653	241	23	bank	bank	PROPN
ajfti-5653	241	24	plc	plc	PROPN
ajfti-5653	241	25	.	.	PROPN
ajfti-5653	241	26	,	,	PUNCT
ajfti-5653	241	27	sterling	sterling	PROPN
ajfti-5653	241	28	bank	bank	PROPN
ajfti-5653	241	29	plc	plc	PROPN
ajfti-5653	241	30	.	.	PROPN
ajfti-5653	241	31	,	,	PUNCT
ajfti-5653	241	32	uba	uba	PROPN
ajfti-5653	241	33	plc	plc	PROPN
ajfti-5653	241	34	.	.	PROPN
ajfti-5653	241	35	,	,	PUNCT
ajfti-5653	241	36	and	and	CCONJ
ajfti-5653	241	37	wema	wema	PROPN
ajfti-5653	241	38	bank	bank	PROPN
ajfti-5653	241	39	plc	plc	PROPN
ajfti-5653	241	40	.	.	PUNCT
ajfti-5653	242	1	furthermore	furthermore	ADV
ajfti-5653	242	2	,	,	PUNCT
ajfti-5653	242	3	the	the	DET
ajfti-5653	242	4	obtained	obtain	VERB
ajfti-5653	242	5	and	and	CCONJ
ajfti-5653	242	6	computed	compute	VERB
ajfti-5653	242	7	data	datum	NOUN
ajfti-5653	242	8	encompassed	encompass	VERB
ajfti-5653	242	9	ten	ten	NUM
ajfti-5653	242	10	(	(	PUNCT
ajfti-5653	242	11	10	10	NUM
ajfti-5653	242	12	)	)	PUNCT
ajfti-5653	242	13	years	year	NOUN
ajfti-5653	242	14	,	,	PUNCT
ajfti-5653	242	15	from	from	ADP
ajfti-5653	242	16	2015	2015	NUM
ajfti-5653	242	17	to	to	ADP
ajfti-5653	242	18	2024	2024	NUM
ajfti-5653	242	19	.	.	PUNCT
ajfti-5653	243	1	to	to	PART
ajfti-5653	243	2	examine	examine	VERB
ajfti-5653	243	3	the	the	DET
ajfti-5653	243	4	gathered	gather	VERB
ajfti-5653	243	5	data	datum	NOUN
ajfti-5653	243	6	,	,	PUNCT
ajfti-5653	243	7	the	the	DET
ajfti-5653	243	8	study	study	NOUN
ajfti-5653	243	9	used	use	VERB
ajfti-5653	243	10	both	both	CCONJ
ajfti-5653	243	11	descriptive	descriptive	ADJ
ajfti-5653	243	12	and	and	CCONJ
ajfti-5653	243	13	inferential	inferential	ADJ
ajfti-5653	243	14	statistics	statistic	NOUN
ajfti-5653	243	15	(	(	PUNCT
ajfti-5653	243	16	regression	regression	VERB
ajfti-5653	243	17	analysis	analysis	NOUN
ajfti-5653	243	18	and	and	CCONJ
ajfti-5653	243	19	correlation	correlation	NOUN
ajfti-5653	243	20	)	)	PUNCT
ajfti-5653	243	21	.	.	PUNCT
ajfti-5653	244	1	model	model	NOUN
ajfti-5653	244	2	specifications	specification	NOUN
ajfti-5653	244	3	a	a	DET
ajfti-5653	244	4	model	model	NOUN
ajfti-5653	244	5	was	be	AUX
ajfti-5653	244	6	used	use	VERB
ajfti-5653	244	7	to	to	PART
ajfti-5653	244	8	look	look	VERB
ajfti-5653	244	9	at	at	ADP
ajfti-5653	244	10	how	how	SCONJ
ajfti-5653	244	11	cloud	cloud	ADJ
ajfti-5653	244	12	accounting	accounting	NOUN
ajfti-5653	244	13	proxies	proxy	NOUN
ajfti-5653	244	14	affected	affect	VERB
ajfti-5653	244	15	financial	financial	ADJ
ajfti-5653	244	16	performance	performance	NOUN
ajfti-5653	244	17	over	over	ADP
ajfti-5653	244	18	time	time	NOUN
ajfti-5653	244	19	.	.	PUNCT
ajfti-5653	245	1	software	software	NOUN
ajfti-5653	245	2	and	and	CCONJ
ajfti-5653	245	3	training	training	NOUN
ajfti-5653	245	4	costs	cost	NOUN
ajfti-5653	245	5	were	be	AUX
ajfti-5653	245	6	used	use	VERB
ajfti-5653	245	7	to	to	PART
ajfti-5653	245	8	measure	measure	VERB
ajfti-5653	245	9	cloud	cloud	NOUN
ajfti-5653	245	10	-	-	PUNCT
ajfti-5653	245	11	based	base	VERB
ajfti-5653	245	12	accounting	accounting	NOUN
ajfti-5653	245	13	costs	cost	NOUN
ajfti-5653	245	14	.	.	PUNCT
ajfti-5653	246	1	as	as	ADP
ajfti-5653	246	2	a	a	DET
ajfti-5653	246	3	gauge	gauge	NOUN
ajfti-5653	246	4	of	of	ADP
ajfti-5653	246	5	financial	financial	ADJ
ajfti-5653	246	6	performance	performance	NOUN
ajfti-5653	246	7	,	,	PUNCT
ajfti-5653	246	8	return	return	VERB
ajfti-5653	246	9	on	on	ADP
ajfti-5653	246	10	assets	asset	NOUN
ajfti-5653	246	11	was	be	AUX
ajfti-5653	246	12	employed	employ	VERB
ajfti-5653	246	13	.	.	PUNCT
ajfti-5653	247	1	as	as	SCONJ
ajfti-5653	247	2	shown	show	VERB
ajfti-5653	247	3	below	below	ADP
ajfti-5653	247	4	,	,	PUNCT
ajfti-5653	247	5	the	the	DET
ajfti-5653	247	6	study	study	NOUN
ajfti-5653	247	7	used	use	VERB
ajfti-5653	247	8	multiple	multiple	ADJ
ajfti-5653	247	9	regression	regression	NOUN
ajfti-5653	247	10	to	to	PART
ajfti-5653	247	11	evaluate	evaluate	VERB
ajfti-5653	247	12	the	the	DET
ajfti-5653	247	13	connection	connection	NOUN
ajfti-5653	247	14	between	between	ADP
ajfti-5653	247	15	the	the	DET
ajfti-5653	247	16	independent	independent	ADJ
ajfti-5653	247	17	and	and	CCONJ
ajfti-5653	247	18	dependent	dependent	ADJ
ajfti-5653	247	19	variables	variable	NOUN
ajfti-5653	247	20	:	:	PUNCT
ajfti-5653	247	21	roa	roa	PROPN
ajfti-5653	247	22	=	=	SYM
ajfti-5653	247	23	f(swc	f(swc	PROPN
ajfti-5653	247	24	,	,	PUNCT
ajfti-5653	247	25	trc	trc	PROPN
ajfti-5653	247	26	)	)	PUNCT
ajfti-5653	247	27	…	…	PUNCT
ajfti-5653	247	28	…	…	PUNCT
ajfti-5653	247	29	…	…	PUNCT
ajfti-5653	247	30	.	.	PUNCT
ajfti-5653	248	1	i	i	PRON
ajfti-5653	248	2	the	the	DET
ajfti-5653	248	3	model	model	NOUN
ajfti-5653	248	4	has	have	AUX
ajfti-5653	248	5	been	be	AUX
ajfti-5653	248	6	formulated	formulate	VERB
ajfti-5653	248	7	to	to	PART
ajfti-5653	248	8	suit	suit	VERB
ajfti-5653	248	9	the	the	DET
ajfti-5653	248	10	study	study	NOUN
ajfti-5653	248	11	as	as	SCONJ
ajfti-5653	248	12	follows	follow	VERB
ajfti-5653	248	13	:	:	PUNCT
ajfti-5653	248	14	roa	roa	PROPN
ajfti-5653	248	15	=	=	PROPN
ajfti-5653	248	16	α	α	PROPN
ajfti-5653	249	1	+	+	X
ajfti-5653	249	2	β1swc	β1swc	PROPN
ajfti-5653	249	3	+	+	CCONJ
ajfti-5653	249	4	β2trc	β2trc	PUNCT
ajfti-5653	250	1	+	+	CCONJ
ajfti-5653	250	2	e	e	NOUN
ajfti-5653	250	3	…	…	PUNCT
ajfti-5653	250	4	…	…	PUNCT
ajfti-5653	250	5	…	…	SYM
ajfti-5653	250	6	.(ii	.(ii	SYM
ajfti-5653	250	7	)	)	PUNCT
ajfti-5653	250	8	where	where	SCONJ
ajfti-5653	250	9	;	;	PUNCT
ajfti-5653	250	10	roa	roa	PROPN
ajfti-5653	250	11	=	=	PUNCT
ajfti-5653	250	12	return	return	NOUN
ajfti-5653	250	13	on	on	ADP
ajfti-5653	250	14	assets	asset	NOUN
ajfti-5653	250	15	swc	swc	NOUN
ajfti-5653	250	16	=	=	PUNCT
ajfti-5653	250	17	software	software	NOUN
ajfti-5653	250	18	cost	cost	VERB
ajfti-5653	250	19	trc	trc	NOUN
ajfti-5653	250	20	=	=	PUNCT
ajfti-5653	250	21	training	training	NOUN
ajfti-5653	250	22	cost	cost	NOUN
ajfti-5653	250	23	α	α	NOUN
ajfti-5653	250	24	=	=	SYM
ajfti-5653	250	25	constant	constant	ADJ
ajfti-5653	250	26	value	value	NOUN
ajfti-5653	250	27	β1	β1	PROPN
ajfti-5653	250	28	,	,	PUNCT
ajfti-5653	250	29	β2	β2	NOUN
ajfti-5653	250	30	=	=	NOUN
ajfti-5653	250	31	coefficient	coefficient	NOUN
ajfti-5653	250	32	of	of	ADP
ajfti-5653	250	33	regression	regression	NOUN
ajfti-5653	250	34	e	e	NOUN
ajfti-5653	250	35	=	=	NOUN
ajfti-5653	250	36	error	error	NOUN
ajfti-5653	250	37	term	term	NOUN
ajfti-5653	250	38	results	result	NOUN
ajfti-5653	250	39	and	and	CCONJ
ajfti-5653	250	40	discussion	discussion	VERB
ajfti-5653	250	41	the	the	DET
ajfti-5653	250	42	results	result	NOUN
ajfti-5653	250	43	of	of	ADP
ajfti-5653	250	44	the	the	DET
ajfti-5653	250	45	study	study	NOUN
ajfti-5653	250	46	on	on	ADP
ajfti-5653	250	47	cloud	cloud	NOUN
ajfti-5653	250	48	-	-	PUNCT
ajfti-5653	250	49	based	base	VERB
ajfti-5653	250	50	accounting	accounting	NOUN
ajfti-5653	250	51	and	and	CCONJ
ajfti-5653	250	52	study	study	NOUN
ajfti-5653	250	53	’s	’s	PART
ajfti-5653	250	54	conclusions	conclusion	NOUN
ajfti-5653	250	55	showed	show	VERB
ajfti-5653	250	56	that	that	SCONJ
ajfti-5653	250	57	,	,	PUNCT
ajfti-5653	250	58	in	in	ADP
ajfti-5653	250	59	principle	principle	NOUN
ajfti-5653	250	60	,	,	PUNCT
ajfti-5653	250	61	using	use	VERB
ajfti-5653	250	62	cloud	cloud	NOUN
ajfti-5653	250	63	computing	computing	NOUN
ajfti-5653	250	64	lowers	lower	VERB
ajfti-5653	250	65	storage	storage	NOUN
ajfti-5653	250	66	expenses	expense	NOUN
ajfti-5653	250	67	and	and	CCONJ
ajfti-5653	250	68	transmission	transmission	NOUN
ajfti-5653	250	69	and	and	CCONJ
ajfti-5653	250	70	writing	write	VERB
ajfti-5653	250	71	mistakes	mistake	NOUN
ajfti-5653	250	72	.	.	PUNCT
ajfti-5653	251	1	according	accord	VERB
ajfti-5653	251	2	to	to	ADP
ajfti-5653	251	3	these	these	DET
ajfti-5653	251	4	results	result	NOUN
ajfti-5653	251	5	,	,	PUNCT
ajfti-5653	251	6	cloud	cloud	ADJ
ajfti-5653	251	7	accounting	accounting	NOUN
ajfti-5653	251	8	may	may	AUX
ajfti-5653	251	9	improve	improve	VERB
ajfti-5653	251	10	the	the	DET
ajfti-5653	251	11	overall	overall	ADJ
ajfti-5653	251	12	quality	quality	NOUN
ajfti-5653	251	13	and	and	CCONJ
ajfti-5653	251	14	accuracy	accuracy	NOUN
ajfti-5653	251	15	of	of	ADP
ajfti-5653	251	16	financial	financial	ADJ
ajfti-5653	251	17	statements	statement	NOUN
ajfti-5653	251	18	by	by	ADP
ajfti-5653	251	19	lowering	lower	VERB
ajfti-5653	251	20	manual	manual	ADJ
ajfti-5653	251	21	mistakes	mistake	NOUN
ajfti-5653	251	22	and	and	CCONJ
ajfti-5653	251	23	the	the	DET
ajfti-5653	251	24	operating	operating	NOUN
ajfti-5653	251	25	expenses	expense	NOUN
ajfti-5653	251	26	related	relate	VERB
ajfti-5653	251	27	to	to	ADP
ajfti-5653	251	28	traditional	traditional	ADJ
ajfti-5653	251	29	accounting	accounting	NOUN
ajfti-5653	251	30	infrastructures	infrastructure	NOUN
ajfti-5653	251	31	,	,	PUNCT
ajfti-5653	251	32	even	even	ADV
ajfti-5653	251	33	in	in	ADP
ajfti-5653	251	34	the	the	DET
ajfti-5653	251	35	face	face	NOUN
ajfti-5653	251	36	of	of	ADP
ajfti-5653	251	37	worries	worry	NOUN
ajfti-5653	251	38	about	about	ADP
ajfti-5653	251	39	data	datum	NOUN
ajfti-5653	251	40	security	security	NOUN
ajfti-5653	251	41	and	and	CCONJ
ajfti-5653	251	42	system	system	NOUN
ajfti-5653	251	43	dependability	dependability	NOUN
ajfti-5653	251	44	.	.	PUNCT
ajfti-5653	252	1	the	the	DET
ajfti-5653	252	2	impact	impact	NOUN
ajfti-5653	252	3	of	of	ADP
ajfti-5653	252	4	cloud	cloud	ADJ
ajfti-5653	252	5	accounting	accounting	NOUN
ajfti-5653	252	6	and	and	CCONJ
ajfti-5653	252	7	related	related	ADJ
ajfti-5653	252	8	expenses	expense	NOUN
ajfti-5653	252	9	on	on	ADP
ajfti-5653	252	10	the	the	DET
ajfti-5653	252	11	performance	performance	NOUN
ajfti-5653	252	12	of	of	ADP
ajfti-5653	252	13	nigerian	nigerian	ADJ
ajfti-5653	252	14	listed	list	VERB
ajfti-5653	252	15	manufacturing	manufacturing	NOUN
ajfti-5653	252	16	companies	company	NOUN
ajfti-5653	252	17	was	be	AUX
ajfti-5653	252	18	investigated	investigate	VERB
ajfti-5653	252	19	by	by	ADP
ajfti-5653	252	20	okere	okere	PROPN
ajfti-5653	252	21	(	(	PUNCT
ajfti-5653	252	22	2022	2022	NUM
ajfti-5653	252	23	)	)	PUNCT
ajfti-5653	252	24	.	.	PUNCT
ajfti-5653	253	1	utilizing	utilize	VERB
ajfti-5653	253	2	a	a	DET
ajfti-5653	253	3	mixed	mixed	ADJ
ajfti-5653	253	4	-	-	PUNCT
ajfti-5653	253	5	method	method	NOUN
ajfti-5653	253	6	approach	approach	NOUN
ajfti-5653	253	7	that	that	PRON
ajfti-5653	253	8	combined	combine	VERB
ajfti-5653	253	9	an	an	DET
ajfti-5653	253	10	ex	ex	NOUN
ajfti-5653	253	11	-	-	ADJ
ajfti-5653	253	12	post	post	ADJ
ajfti-5653	253	13	facto	facto	X
ajfti-5653	253	14	framework	framework	NOUN
ajfti-5653	253	15	with	with	ADP
ajfti-5653	253	16	a	a	DET
ajfti-5653	253	17	survey	survey	NOUN
ajfti-5653	253	18	research	research	NOUN
ajfti-5653	253	19	methodology	methodology	NOUN
ajfti-5653	253	20	,	,	PUNCT
ajfti-5653	253	21	the	the	DET
ajfti-5653	253	22	study	study	NOUN
ajfti-5653	253	23	collected	collect	VERB
ajfti-5653	253	24	primary	primary	ADJ
ajfti-5653	253	25	and	and	CCONJ
ajfti-5653	253	26	secondary	secondary	ADJ
ajfti-5653	253	27	data	datum	NOUN
ajfti-5653	253	28	to	to	PART
ajfti-5653	253	29	provide	provide	VERB
ajfti-5653	253	30	a	a	DET
ajfti-5653	253	31	thorough	thorough	ADJ
ajfti-5653	253	32	understanding	understanding	NOUN
ajfti-5653	253	33	of	of	ADP
ajfti-5653	253	34	cloud	cloud	ADJ
ajfti-5653	253	35	accounting	accounting	NOUN
ajfti-5653	253	36	deployment	deployment	NOUN
ajfti-5653	253	37	in	in	ADP
ajfti-5653	253	38	the	the	DET
ajfti-5653	253	39	chosen	choose	VERB
ajfti-5653	253	40	organizations	organization	NOUN
ajfti-5653	253	41	.	.	PUNCT
ajfti-5653	254	1	with	with	ADP
ajfti-5653	254	2	business	business	NOUN
ajfti-5653	254	3	performance	performance	NOUN
ajfti-5653	254	4	acting	act	VERB
ajfti-5653	254	5	as	as	ADP
ajfti-5653	254	6	the	the	DET
ajfti-5653	254	7	dependent	dependent	ADJ
ajfti-5653	254	8	variable	variable	NOUN
ajfti-5653	254	9	,	,	PUNCT
ajfti-5653	254	10	the	the	DET
ajfti-5653	254	11	study	study	NOUN
ajfti-5653	254	12	concentrated	concentrate	VERB
ajfti-5653	254	13	on	on	ADP
ajfti-5653	254	14	cloud	cloud	ADJ
ajfti-5653	254	15	accounting	accounting	NOUN
ajfti-5653	254	16	adoption	adoption	NOUN
ajfti-5653	254	17	and	and	CCONJ
ajfti-5653	254	18	costs	cost	NOUN
ajfti-5653	254	19	as	as	ADP
ajfti-5653	254	20	the	the	DET
ajfti-5653	254	21	independent	independent	ADJ
ajfti-5653	254	22	factors	factor	NOUN
ajfti-5653	254	23	.	.	PUNCT
ajfti-5653	255	1	cloud	cloud	ADJ
ajfti-5653	255	2	accounting	accounting	NOUN
ajfti-5653	255	3	and	and	CCONJ
ajfti-5653	255	4	associated	associate	VERB
ajfti-5653	255	5	expenses	expense	NOUN
ajfti-5653	255	6	significantly	significantly	ADV
ajfti-5653	255	7	affected	affect	VERB
ajfti-5653	255	8	manufacturing	manufacturing	NOUN
ajfti-5653	255	9	enterprises	enterprise	NOUN
ajfti-5653	255	10	’	'	PUNCT
ajfti-5653	255	11	performance	performance	NOUN
ajfti-5653	255	12	,	,	PUNCT
ajfti-5653	255	13	according	accord	VERB
ajfti-5653	255	14	to	to	ADP
ajfti-5653	255	15	the	the	DET
ajfti-5653	255	16	research	research	NOUN
ajfti-5653	255	17	.	.	PUNCT
ajfti-5653	256	1	in	in	ADP
ajfti-5653	256	2	particular	particular	ADJ
ajfti-5653	256	3	,	,	PUNCT
ajfti-5653	256	4	the	the	DET
ajfti-5653	256	5	study	study	NOUN
ajfti-5653	256	6	showed	show	VERB
ajfti-5653	256	7	that	that	SCONJ
ajfti-5653	256	8	integrating	integrate	VERB
ajfti-5653	256	9	cloud	cloud	ADJ
ajfti-5653	256	10	accounting	accounting	NOUN
ajfti-5653	256	11	systems	system	NOUN
ajfti-5653	256	12	enhanced	enhance	VERB
ajfti-5653	256	13	organizational	organizational	ADJ
ajfti-5653	256	14	performance	performance	NOUN
ajfti-5653	256	15	,	,	PUNCT
ajfti-5653	256	16	even	even	ADV
ajfti-5653	256	17	if	if	SCONJ
ajfti-5653	256	18	expensive	expensive	ADJ
ajfti-5653	256	19	components	component	NOUN
ajfti-5653	256	20	can	can	AUX
ajfti-5653	256	21	be	be	AUX
ajfti-5653	256	22	problematic	problematic	ADJ
ajfti-5653	256	23	if	if	SCONJ
ajfti-5653	256	24	they	they	PRON
ajfti-5653	256	25	are	be	AUX
ajfti-5653	256	26	not	not	PART
ajfti-5653	256	27	well	well	ADV
ajfti-5653	256	28	matched	match	VERB
ajfti-5653	256	29	with	with	ADP
ajfti-5653	256	30	businesses	business	NOUN
ajfti-5653	256	31	’	'	PUNCT
ajfti-5653	256	32	cost	cost	NOUN
ajfti-5653	256	33	structures	structure	NOUN
ajfti-5653	256	34	.	.	PUNCT
ajfti-5653	257	1	the	the	DET
ajfti-5653	257	2	findings	finding	NOUN
ajfti-5653	257	3	highlight	highlight	VERB
ajfti-5653	257	4	how	how	SCONJ
ajfti-5653	257	5	adopting	adopt	VERB
ajfti-5653	257	6	new	new	ADJ
ajfti-5653	257	7	technologies	technology	NOUN
ajfti-5653	257	8	and	and	CCONJ
ajfti-5653	257	9	controlling	control	VERB
ajfti-5653	257	10	costs	cost	NOUN
ajfti-5653	257	11	might	might	AUX
ajfti-5653	257	12	help	help	VERB
ajfti-5653	257	13	the	the	DET
ajfti-5653	257	14	nigerian	nigerian	ADJ
ajfti-5653	257	15	industrial	industrial	ADJ
ajfti-5653	257	16	sector	sector	NOUN
ajfti-5653	257	17	use	use	VERB
ajfti-5653	257	18	cloud	cloud	NOUN
ajfti-5653	257	19	systems	system	NOUN
ajfti-5653	257	20	more	more	ADV
ajfti-5653	257	21	efficiently	efficiently	ADV
ajfti-5653	257	22	.	.	PUNCT
ajfti-5653	258	1	the	the	DET
ajfti-5653	258	2	impact	impact	NOUN
ajfti-5653	258	3	of	of	ADP
ajfti-5653	258	4	cloud	cloud	ADJ
ajfti-5653	258	5	computer	computer	NOUN
ajfti-5653	258	6	-	-	PUNCT
ajfti-5653	258	7	based	base	VERB
ajfti-5653	258	8	accounting	accounting	NOUN
ajfti-5653	258	9	on	on	ADP
ajfti-5653	258	10	the	the	DET
ajfti-5653	258	11	corporate	corporate	ADJ
ajfti-5653	258	12	financial	financial	ADJ
ajfti-5653	258	13	performance	performance	NOUN
ajfti-5653	258	14	of	of	ADP
ajfti-5653	258	15	a	a	DET
ajfti-5653	258	16	subset	subset	NOUN
ajfti-5653	258	17	of	of	ADP
ajfti-5653	258	18	nigerian	nigerian	PROPN
ajfti-5653	258	19	listed	list	VERB
ajfti-5653	258	20	industrial	industrial	ADJ
ajfti-5653	258	21	enterprises	enterprise	NOUN
ajfti-5653	258	22	was	be	AUX
ajfti-5653	258	23	evaluated	evaluate	VERB
ajfti-5653	258	24	by	by	ADP
ajfti-5653	258	25	abidde	abidde	NOUN
ajfti-5653	258	26	(	(	PUNCT
ajfti-5653	258	27	2021	2021	NUM
ajfti-5653	258	28	)	)	PUNCT
ajfti-5653	258	29	.	.	PUNCT
ajfti-5653	259	1	the	the	DET
ajfti-5653	259	2	research	research	NOUN
ajfti-5653	259	3	used	use	VERB
ajfti-5653	259	4	the	the	DET
ajfti-5653	259	5	netsuite	netsuite	NOUN
ajfti-5653	259	6	program	program	NOUN
ajfti-5653	259	7	as	as	ADP
ajfti-5653	259	8	a	a	DET
ajfti-5653	259	9	stand	stand	NOUN
ajfti-5653	259	10	-	-	PUNCT
ajfti-5653	259	11	in	in	NOUN
ajfti-5653	259	12	for	for	ADP
ajfti-5653	259	13	cloud	cloud	NOUN
ajfti-5653	259	14	computer	computer	NOUN
ajfti-5653	259	15	-	-	PUNCT
ajfti-5653	259	16	based	base	VERB
ajfti-5653	259	17	accounting	accounting	NOUN
ajfti-5653	259	18	,	,	PUNCT
ajfti-5653	259	19	and	and	CCONJ
ajfti-5653	259	20	return	return	VERB
ajfti-5653	259	21	on	on	ADP
ajfti-5653	259	22	equity	equity	NOUN
ajfti-5653	259	23	(	(	PUNCT
ajfti-5653	259	24	roe	roe	PROPN
ajfti-5653	259	25	)	)	PUNCT
ajfti-5653	259	26	,	,	PUNCT
ajfti-5653	259	27	return	return	VERB
ajfti-5653	259	28	on	on	ADP
ajfti-5653	259	29	assets	asset	NOUN
ajfti-5653	259	30	(	(	PUNCT
ajfti-5653	259	31	roa	roa	NOUN
ajfti-5653	259	32	)	)	PUNCT
ajfti-5653	259	33	,	,	PUNCT
ajfti-5653	259	34	and	and	CCONJ
ajfti-5653	259	35	return	return	VERB
ajfti-5653	259	36	on	on	ADP
ajfti-5653	259	37	capital	capital	NOUN
ajfti-5653	259	38	employed	employ	VERB
ajfti-5653	259	39	(	(	PUNCT
ajfti-5653	259	40	roce	roce	NOUN
ajfti-5653	259	41	)	)	PUNCT
ajfti-5653	259	42	were	be	AUX
ajfti-5653	259	43	used	use	VERB
ajfti-5653	259	44	to	to	PART
ajfti-5653	259	45	gauge	gauge	VERB
ajfti-5653	259	46	the	the	DET
ajfti-5653	259	47	financial	financial	ADJ
ajfti-5653	259	48	performance	performance	NOUN
ajfti-5653	259	49	of	of	ADP
ajfti-5653	259	50	the	the	DET
ajfti-5653	259	51	company	company	NOUN
ajfti-5653	259	52	.	.	PUNCT
ajfti-5653	260	1	using	use	VERB
ajfti-5653	260	2	an	an	DET
ajfti-5653	260	3	ex	ex	NOUN
ajfti-5653	260	4	-	-	ADJ
ajfti-5653	260	5	post	post	ADJ
ajfti-5653	260	6	facto	facto	X
ajfti-5653	260	7	research	research	NOUN
ajfti-5653	260	8	approach	approach	NOUN
ajfti-5653	260	9	,	,	PUNCT
ajfti-5653	260	10	the	the	DET
ajfti-5653	260	11	study	study	NOUN
ajfti-5653	260	12	covered	cover	VERB
ajfti-5653	260	13	the	the	DET
ajfti-5653	260	14	years	year	NOUN
ajfti-5653	260	15	2009–2012	2009–2012	NUM
ajfti-5653	260	16	before	before	ADP
ajfti-5653	260	17	adoption	adoption	NOUN
ajfti-5653	260	18	and	and	CCONJ
ajfti-5653	260	19	2013–2016	2013–2016	NUM
ajfti-5653	260	20	after	after	ADP
ajfti-5653	260	21	adoption	adoption	NOUN
ajfti-5653	260	22	.	.	PUNCT
ajfti-5653	261	1	the	the	DET
ajfti-5653	261	2	released	release	VERB
ajfti-5653	261	3	yearly	yearly	ADJ
ajfti-5653	261	4	financial	financial	ADJ
ajfti-5653	261	5	reports	report	NOUN
ajfti-5653	261	6	of	of	ADP
ajfti-5653	261	7	six	six	NUM
ajfti-5653	261	8	publicly	publicly	ADV
ajfti-5653	261	9	traded	trade	VERB
ajfti-5653	261	10	industrial	industrial	ADJ
ajfti-5653	261	11	companies	company	NOUN
ajfti-5653	261	12	provided	provide	VERB
ajfti-5653	261	13	secondary	secondary	ADJ
ajfti-5653	261	14	data	datum	NOUN
ajfti-5653	261	15	.	.	PUNCT
ajfti-5653	262	1	according	accord	VERB
ajfti-5653	262	2	to	to	ADP
ajfti-5653	262	3	the	the	DET
ajfti-5653	262	4	results	result	NOUN
ajfti-5653	262	5	,	,	PUNCT
ajfti-5653	262	6	there	there	PRON
ajfti-5653	262	7	was	be	VERB
ajfti-5653	262	8	no	no	DET
ajfti-5653	262	9	statistically	statistically	ADV
ajfti-5653	262	10	significant	significant	ADJ
ajfti-5653	262	11	impact	impact	NOUN
ajfti-5653	262	12	of	of	ADP
ajfti-5653	262	13	netsuite	netsuite	ADJ
ajfti-5653	262	14	deployment	deployment	NOUN
ajfti-5653	262	15	on	on	ADP
ajfti-5653	262	16	roa	roa	PROPN
ajfti-5653	262	17	,	,	PUNCT
ajfti-5653	262	18	roe	roe	NOUN
ajfti-5653	262	19	,	,	PUNCT
ajfti-5653	262	20	or	or	CCONJ
ajfti-5653	262	21	roce	roce	NOUN
ajfti-5653	262	22	.	.	PUNCT
ajfti-5653	263	1	the	the	DET
ajfti-5653	263	2	financial	financial	ADJ
ajfti-5653	263	3	performance	performance	NOUN
ajfti-5653	263	4	metrics	metric	NOUN
ajfti-5653	263	5	did	do	AUX
ajfti-5653	263	6	not	not	PART
ajfti-5653	263	7	show	show	VERB
ajfti-5653	263	8	any	any	DET
ajfti-5653	263	9	significant	significant	ADJ
ajfti-5653	263	10	changes	change	NOUN
ajfti-5653	263	11	after	after	ADP
ajfti-5653	263	12	adoption	adoption	NOUN
ajfti-5653	263	13	,	,	PUNCT
ajfti-5653	263	14	despite	despite	SCONJ
ajfti-5653	263	15	the	the	DET
ajfti-5653	263	16	fact	fact	NOUN
ajfti-5653	263	17	that	that	SCONJ
ajfti-5653	263	18	operational	operational	ADJ
ajfti-5653	263	19	efficiency	efficiency	NOUN
ajfti-5653	263	20	was	be	AUX
ajfti-5653	263	21	shown	show	VERB
ajfti-5653	263	22	to	to	PART
ajfti-5653	263	23	increase	increase	VERB
ajfti-5653	263	24	.	.	PUNCT
ajfti-5653	264	1	this	this	PRON
ajfti-5653	264	2	suggests	suggest	VERB
ajfti-5653	264	3	that	that	SCONJ
ajfti-5653	264	4	the	the	DET
ajfti-5653	264	5	short	short	ADJ
ajfti-5653	264	6	-	-	PUNCT
ajfti-5653	264	7	term	term	NOUN
ajfti-5653	264	8	operational	operational	ADJ
ajfti-5653	264	9	rather	rather	ADV
ajfti-5653	264	10	than	than	ADP
ajfti-5653	264	11	financial	financial	ADJ
ajfti-5653	264	12	advantages	advantage	NOUN
ajfti-5653	264	13	of	of	ADP
ajfti-5653	264	14	cloud	cloud	NOUN
ajfti-5653	264	15	accounting	accounting	NOUN
ajfti-5653	264	16	for	for	ADP
ajfti-5653	264	17	these	these	DET
ajfti-5653	264	18	companies	company	NOUN
ajfti-5653	264	19	may	may	AUX
ajfti-5653	264	20	be	be	AUX
ajfti-5653	264	21	greater	great	ADJ
ajfti-5653	264	22	.	.	PUNCT
ajfti-5653	265	1	egbe	egbe	PROPN
ajfti-5653	265	2	(	(	PUNCT
ajfti-5653	265	3	2020	2020	NUM
ajfti-5653	265	4	)	)	PUNCT
ajfti-5653	265	5	looked	look	VERB
ajfti-5653	265	6	at	at	ADP
ajfti-5653	265	7	how	how	SCONJ
ajfti-5653	265	8	cloud	cloud	NOUN
ajfti-5653	265	9	-	-	PUNCT
ajfti-5653	265	10	based	base	VERB
ajfti-5653	265	11	accounting	accounting	NOUN
ajfti-5653	265	12	software	software	NOUN
ajfti-5653	265	13	affected	affect	VERB
ajfti-5653	265	14	the	the	DET
ajfti-5653	265	15	financial	financial	ADJ
ajfti-5653	265	16	performance	performance	NOUN
ajfti-5653	265	17	of	of	ADP
ajfti-5653	265	18	nigerian	nigerian	ADJ
ajfti-5653	265	19	commercial	commercial	ADJ
ajfti-5653	265	20	banks	bank	NOUN
ajfti-5653	265	21	that	that	PRON
ajfti-5653	265	22	were	be	AUX
ajfti-5653	265	23	listed	list	VERB
ajfti-5653	265	24	,	,	PUNCT
ajfti-5653	265	25	specifically	specifically	ADV
ajfti-5653	265	26	focusing	focus	VERB
ajfti-5653	265	27	on	on	ADP
ajfti-5653	265	28	oracle	oracle	NOUN
ajfti-5653	265	29	financial	financial	ADJ
ajfti-5653	265	30	cloud	cloud	NOUN
ajfti-5653	265	31	usage	usage	NOUN
ajfti-5653	265	32	.	.	PUNCT
ajfti-5653	266	1	key	key	ADJ
ajfti-5653	266	2	indices	index	NOUN
ajfti-5653	266	3	for	for	ADP
ajfti-5653	266	4	evaluating	evaluate	VERB
ajfti-5653	266	5	financial	financial	ADJ
ajfti-5653	266	6	success	success	NOUN
ajfti-5653	266	7	were	be	AUX
ajfti-5653	266	8	return	return	NOUN
ajfti-5653	266	9	on	on	ADP
ajfti-5653	266	10	equity	equity	NOUN
ajfti-5653	266	11	(	(	PUNCT
ajfti-5653	266	12	roe	roe	PROPN
ajfti-5653	266	13	)	)	PUNCT
ajfti-5653	266	14	and	and	CCONJ
ajfti-5653	266	15	return	return	VERB
ajfti-5653	266	16	on	on	ADP
ajfti-5653	266	17	assets	asset	NOUN
ajfti-5653	266	18	(	(	PUNCT
ajfti-5653	266	19	roa	roa	NOUN
ajfti-5653	266	20	)	)	PUNCT
ajfti-5653	266	21	.	.	PUNCT
ajfti-5653	267	1	only	only	ADV
ajfti-5653	267	2	15	15	NUM
ajfti-5653	267	3	quoted	quote	VERB
ajfti-5653	267	4	commercial	commercial	ADJ
ajfti-5653	267	5	banks	bank	NOUN
ajfti-5653	267	6	were	be	AUX
ajfti-5653	267	7	included	include	VERB
ajfti-5653	267	8	in	in	ADP
ajfti-5653	267	9	the	the	DET
ajfti-5653	267	10	study	study	NOUN
ajfti-5653	267	11	,	,	PUNCT
ajfti-5653	267	12	which	which	PRON
ajfti-5653	267	13	used	use	VERB
ajfti-5653	267	14	a	a	DET
ajfti-5653	267	15	survey	survey	NOUN
ajfti-5653	267	16	research	research	NOUN
ajfti-5653	267	17	approach	approach	NOUN
ajfti-5653	267	18	and	and	CCONJ
ajfti-5653	267	19	covered	cover	VERB
ajfti-5653	267	20	the	the	DET
ajfti-5653	267	21	years	year	NOUN
ajfti-5653	267	22	2009–2016	2009–2016	NUM
ajfti-5653	267	23	.	.	PUNCT
ajfti-5653	268	1	the	the	DET
ajfti-5653	268	2	results	result	NOUN
ajfti-5653	268	3	showed	show	VERB
ajfti-5653	268	4	that	that	SCONJ
ajfti-5653	268	5	oracle	oracle	PROPN
ajfti-5653	268	6	financial	financial	ADJ
ajfti-5653	268	7	cloud	cloud	PROPN
ajfti-5653	268	8	significantly	significantly	ADV
ajfti-5653	268	9	affected	affect	VERB
ajfti-5653	268	10	return	return	NOUN
ajfti-5653	268	11	on	on	ADP
ajfti-5653	268	12	equity	equity	NOUN
ajfti-5653	268	13	and	and	CCONJ
ajfti-5653	268	14	return	return	VERB
ajfti-5653	268	15	on	on	ADP
ajfti-5653	268	16	assets	asset	NOUN
ajfti-5653	268	17	,	,	PUNCT
ajfti-5653	268	18	indicating	indicate	VERB
ajfti-5653	268	19	that	that	SCONJ
ajfti-5653	268	20	the	the	DET
ajfti-5653	268	21	pa	pa	PROPN
ajfti-5653	268	22	ge	ge	PROPN
ajfti-5653	268	23	15	15	NUM
ajfti-5653	268	24	0	0	NUM
ajfti-5653	268	25	https://journals.e-palli.com/home/index.php/ajfti	https://journals.e-palli.com/home/index.php/ajfti	PROPN
ajfti-5653	268	26	am	be	AUX
ajfti-5653	268	27	.	.	PUNCT
ajfti-5653	269	1	j.	j.	PROPN
ajfti-5653	269	2	financ	financ	PROPN
ajfti-5653	269	3	.	.	PUNCT
ajfti-5653	270	1	technol	technol	PROPN
ajfti-5653	270	2	.	.	PUNCT
ajfti-5653	270	3	innov	innov	PROPN
ajfti-5653	270	4	.	.	PUNCT
ajfti-5653	271	1	3(1	3(1	NUM
ajfti-5653	271	2	)	)	PUNCT
ajfti-5653	271	3	143	143	NUM
ajfti-5653	271	4	-	-	SYM
ajfti-5653	271	5	154	154	NUM
ajfti-5653	271	6	,	,	PUNCT
ajfti-5653	271	7	2025	2025	NUM
ajfti-5653	271	8	financial	financial	ADJ
ajfti-5653	271	9	performance	performance	NOUN
ajfti-5653	271	10	of	of	ADP
ajfti-5653	271	11	listed	list	VERB
ajfti-5653	271	12	deposit	deposit	NOUN
ajfti-5653	271	13	money	money	NOUN
ajfti-5653	271	14	banks	bank	NOUN
ajfti-5653	271	15	in	in	ADP
ajfti-5653	271	16	nigeria	nigeria	PROPN
ajfti-5653	271	17	are	be	AUX
ajfti-5653	271	18	shown	show	VERB
ajfti-5653	271	19	in	in	ADP
ajfti-5653	271	20	this	this	DET
ajfti-5653	271	21	section	section	NOUN
ajfti-5653	271	22	.	.	PUNCT
ajfti-5653	272	1	several	several	ADJ
ajfti-5653	272	2	robustness	robustness	NOUN
ajfti-5653	272	3	tests	test	NOUN
ajfti-5653	272	4	were	be	AUX
ajfti-5653	272	5	conducted	conduct	VERB
ajfti-5653	272	6	to	to	PART
ajfti-5653	272	7	improve	improve	VERB
ajfti-5653	272	8	the	the	DET
ajfti-5653	272	9	validity	validity	NOUN
ajfti-5653	272	10	of	of	ADP
ajfti-5653	272	11	the	the	DET
ajfti-5653	272	12	findings	finding	NOUN
ajfti-5653	272	13	,	,	PUNCT
ajfti-5653	272	14	in	in	ADP
ajfti-5653	272	15	addition	addition	NOUN
ajfti-5653	272	16	to	to	ADP
ajfti-5653	272	17	trend	trend	NOUN
ajfti-5653	272	18	,	,	PUNCT
ajfti-5653	272	19	descriptive	descriptive	ADJ
ajfti-5653	272	20	,	,	PUNCT
ajfti-5653	272	21	correlation	correlation	NOUN
ajfti-5653	272	22	,	,	PUNCT
ajfti-5653	272	23	and	and	CCONJ
ajfti-5653	272	24	regression	regression	VERB
ajfti-5653	272	25	analysis	analysis	NOUN
ajfti-5653	272	26	on	on	ADP
ajfti-5653	272	27	the	the	DET
ajfti-5653	272	28	collected	collect	VERB
ajfti-5653	272	29	data	datum	NOUN
ajfti-5653	272	30	.	.	PUNCT
ajfti-5653	273	1	presentation	presentation	NOUN
ajfti-5653	273	2	of	of	ADP
ajfti-5653	273	3	result	result	NOUN
ajfti-5653	273	4	the	the	DET
ajfti-5653	273	5	descriptive	descriptive	ADJ
ajfti-5653	273	6	data	datum	NOUN
ajfti-5653	273	7	,	,	PUNCT
ajfti-5653	273	8	which	which	PRON
ajfti-5653	273	9	include	include	VERB
ajfti-5653	273	10	the	the	DET
ajfti-5653	273	11	parameters	parameter	NOUN
ajfti-5653	273	12	’	’	PART
ajfti-5653	273	13	minimum	minimum	ADJ
ajfti-5653	273	14	,	,	PUNCT
ajfti-5653	273	15	maximum	maximum	ADJ
ajfti-5653	273	16	,	,	PUNCT
ajfti-5653	273	17	average	average	ADJ
ajfti-5653	273	18	,	,	PUNCT
ajfti-5653	273	19	standard	standard	ADJ
ajfti-5653	273	20	deviation	deviation	NOUN
ajfti-5653	273	21	,	,	PUNCT
ajfti-5653	273	22	and	and	CCONJ
ajfti-5653	273	23	jarque	jarque	NOUN
ajfti-5653	273	24	-	-	PUNCT
ajfti-5653	273	25	bera	bera	NOUN
ajfti-5653	273	26	,	,	PUNCT
ajfti-5653	273	27	are	be	AUX
ajfti-5653	273	28	displayed	display	VERB
ajfti-5653	273	29	in	in	ADP
ajfti-5653	273	30	table	table	NOUN
ajfti-5653	273	31	1	1	NUM
ajfti-5653	273	32	above	above	ADV
ajfti-5653	273	33	.	.	PUNCT
ajfti-5653	274	1	according	accord	VERB
ajfti-5653	274	2	to	to	ADP
ajfti-5653	274	3	the	the	DET
ajfti-5653	274	4	findings	finding	NOUN
ajfti-5653	274	5	,	,	PUNCT
ajfti-5653	274	6	the	the	DET
ajfti-5653	274	7	average	average	ADJ
ajfti-5653	274	8	values	value	NOUN
ajfti-5653	274	9	for	for	ADP
ajfti-5653	274	10	roa	roa	NOUN
ajfti-5653	274	11	,	,	PUNCT
ajfti-5653	274	12	swc	swc	NOUN
ajfti-5653	274	13	,	,	PUNCT
ajfti-5653	274	14	and	and	CCONJ
ajfti-5653	274	15	trc	trc	PROPN
ajfti-5653	274	16	table	table	NOUN
ajfti-5653	274	17	1	1	NUM
ajfti-5653	274	18	:	:	PUNCT
ajfti-5653	274	19	descriptive	descriptive	ADJ
ajfti-5653	274	20	results	result	NOUN
ajfti-5653	274	21	roa	roa	PROPN
ajfti-5653	274	22	swc	swc	PROPN
ajfti-5653	274	23	trc	trc	PROPN
ajfti-5653	274	24	mean	mean	VERB
ajfti-5653	274	25	3.143964	3.143964	NUM
ajfti-5653	274	26	9.655949	9.655949	NUM
ajfti-5653	274	27	8.498013	8.498013	NUM
ajfti-5653	274	28	median	median	NOUN
ajfti-5653	274	29	1.007052	1.007052	NUM
ajfti-5653	274	30	9.436273	9.436273	NUM
ajfti-5653	274	31	8.507384	8.507384	NUM
ajfti-5653	274	32	maximum	maximum	NOUN
ajfti-5653	274	33	127.6364	127.6364	NUM
ajfti-5653	274	34	10.86541	10.86541	NUM
ajfti-5653	274	35	10.13577	10.13577	NUM
ajfti-5653	274	36	minimum	minimum	NOUN
ajfti-5653	274	37	0.023629	0.023629	NUM
ajfti-5653	274	38	8.143015	8.143015	NUM
ajfti-5653	274	39	6.446537	6.446537	NUM
ajfti-5653	274	40	std	std	NOUN
ajfti-5653	274	41	.	.	PUNCT
ajfti-5653	275	1	dev	dev	PROPN
ajfti-5653	275	2	.	.	PUNCT
ajfti-5653	276	1	11.80631	11.80631	NUM
ajfti-5653	276	2	0.928489	0.928489	NUM
ajfti-5653	276	3	0.892629	0.892629	NUM
ajfti-5653	276	4	skewness	skewness	NOUN
ajfti-5653	276	5	9.908269	9.908269	NUM
ajfti-5653	276	6	-0.093733	-0.093733	NOUN
ajfti-5653	276	7	-0.138815	-0.138815	NOUN
ajfti-5653	276	8	kurtosis	kurtosis	VERB
ajfti-5653	276	9	104.7786	104.7786	NUM
ajfti-5653	276	10	1.297652	1.297652	NUM
ajfti-5653	276	11	2.136351	2.136351	NUM
ajfti-5653	276	12	jarque	jarque	NOUN
ajfti-5653	276	13	-	-	PUNCT
ajfti-5653	276	14	bera	bera	NOUN
ajfti-5653	276	15	53757.87	53757.87	NUM
ajfti-5653	276	16	14.66567	14.66567	NUM
ajfti-5653	276	17	4.114840	4.114840	NUM
ajfti-5653	276	18	probability	probability	NOUN
ajfti-5653	276	19	0.000000	0.000000	NUM
ajfti-5653	276	20	0.000654	0.000654	NUM
ajfti-5653	276	21	0.127783	0.127783	NUM
ajfti-5653	276	22	sum	sum	NOUN
ajfti-5653	276	23	377.2756	377.2756	NUM
ajfti-5653	276	24	1158.714	1158.714	NUM
ajfti-5653	276	25	1019.762	1019.762	NUM
ajfti-5653	276	26	sum	sum	NOUN
ajfti-5653	276	27	sq	sq	PROPN
ajfti-5653	276	28	.	.	PROPN
ajfti-5653	276	29	dev	dev	PROPN
ajfti-5653	276	30	.	.	PUNCT
ajfti-5653	277	1	16587.29	16587.29	NUM
ajfti-5653	277	2	102.5889	102.5889	NUM
ajfti-5653	277	3	94.81764	94.81764	NUM
ajfti-5653	277	4	observations	observation	NOUN
ajfti-5653	277	5	100	100	NUM
ajfti-5653	277	6	100	100	NUM
ajfti-5653	277	7	100	100	NUM
ajfti-5653	277	8	source	source	NOUN
ajfti-5653	277	9	:	:	PUNCT
ajfti-5653	277	10	e	e	ADJ
ajfti-5653	277	11	-	-	NOUN
ajfti-5653	277	12	view	view	NOUN
ajfti-5653	277	13	output	output	NOUN
ajfti-5653	277	14	,	,	PUNCT
ajfti-5653	277	15	2025	2025	NUM
ajfti-5653	277	16	were	be	AUX
ajfti-5653	277	17	3.143964	3.143964	NUM
ajfti-5653	277	18	,	,	PUNCT
ajfti-5653	277	19	9.655949	9.655949	NUM
ajfti-5653	277	20	,	,	PUNCT
ajfti-5653	277	21	and	and	CCONJ
ajfti-5653	277	22	8.498013	8.498013	NUM
ajfti-5653	277	23	,	,	PUNCT
ajfti-5653	277	24	respectively	respectively	ADV
ajfti-5653	277	25	.	.	PUNCT
ajfti-5653	278	1	since	since	SCONJ
ajfti-5653	278	2	swc	swc	NOUN
ajfti-5653	278	3	has	have	VERB
ajfti-5653	278	4	a	a	DET
ajfti-5653	278	5	highest	high	ADJ
ajfti-5653	278	6	average	average	ADJ
ajfti-5653	278	7	value	value	NOUN
ajfti-5653	278	8	of	of	ADP
ajfti-5653	278	9	9.655949	9.655949	NUM
ajfti-5653	278	10	,	,	PUNCT
ajfti-5653	278	11	compared	compare	VERB
ajfti-5653	278	12	to	to	ADP
ajfti-5653	278	13	trc	trc	PROPN
ajfti-5653	278	14	’s	’s	PART
ajfti-5653	278	15	8.498013	8.498013	NUM
ajfti-5653	278	16	,	,	PUNCT
ajfti-5653	278	17	it	it	PRON
ajfti-5653	278	18	is	be	AUX
ajfti-5653	278	19	clear	clear	ADJ
ajfti-5653	278	20	from	from	ADP
ajfti-5653	278	21	the	the	DET
ajfti-5653	278	22	average	average	ADJ
ajfti-5653	278	23	value	value	NOUN
ajfti-5653	278	24	that	that	PRON
ajfti-5653	278	25	it	it	PRON
ajfti-5653	278	26	is	be	AUX
ajfti-5653	278	27	an	an	DET
ajfti-5653	278	28	excellent	excellent	ADJ
ajfti-5653	278	29	predictor	predictor	NOUN
ajfti-5653	278	30	of	of	ADP
ajfti-5653	278	31	the	the	DET
ajfti-5653	278	32	dependent	dependent	ADJ
ajfti-5653	278	33	variable	variable	NOUN
ajfti-5653	278	34	(	(	PUNCT
ajfti-5653	278	35	roa	roa	PROPN
ajfti-5653	278	36	)	)	PUNCT
ajfti-5653	278	37	among	among	ADP
ajfti-5653	278	38	the	the	DET
ajfti-5653	278	39	independent	independent	ADJ
ajfti-5653	278	40	variables	variable	NOUN
ajfti-5653	278	41	.	.	PUNCT
ajfti-5653	279	1	the	the	DET
ajfti-5653	279	2	variables	variable	NOUN
ajfti-5653	279	3	’	’	PART
ajfti-5653	279	4	maximum	maximum	ADJ
ajfti-5653	279	5	values	value	NOUN
ajfti-5653	279	6	were	be	AUX
ajfti-5653	279	7	found	find	VERB
ajfti-5653	279	8	to	to	PART
ajfti-5653	279	9	be	be	AUX
ajfti-5653	279	10	10.13577	10.13577	NUM
ajfti-5653	279	11	,	,	PUNCT
ajfti-5653	279	12	10.86541	10.86541	NUM
ajfti-5653	279	13	,	,	PUNCT
ajfti-5653	279	14	and	and	CCONJ
ajfti-5653	279	15	127.6364	127.6364	NUM
ajfti-5653	279	16	,	,	PUNCT
ajfti-5653	279	17	respectively	respectively	ADV
ajfti-5653	279	18	.	.	PUNCT
ajfti-5653	280	1	as	as	ADP
ajfti-5653	280	2	an	an	DET
ajfti-5653	280	3	illustration	illustration	NOUN
ajfti-5653	280	4	,	,	PUNCT
ajfti-5653	280	5	the	the	DET
ajfti-5653	280	6	variables	variable	NOUN
ajfti-5653	280	7	’	'	PUNCT
ajfti-5653	280	8	lowest	low	ADJ
ajfti-5653	280	9	values	value	NOUN
ajfti-5653	280	10	are	be	AUX
ajfti-5653	280	11	0.023629	0.023629	NUM
ajfti-5653	280	12	,	,	PUNCT
ajfti-5653	280	13	8.143015	8.143015	NUM
ajfti-5653	280	14	,	,	PUNCT
ajfti-5653	280	15	and	and	CCONJ
ajfti-5653	280	16	6.446537	6.446537	NUM
ajfti-5653	280	17	,	,	PUNCT
ajfti-5653	280	18	respectively	respectively	ADV
ajfti-5653	280	19	.	.	PUNCT
ajfti-5653	281	1	additionally	additionally	ADV
ajfti-5653	281	2	displayed	display	VERB
ajfti-5653	281	3	were	be	AUX
ajfti-5653	281	4	the	the	DET
ajfti-5653	281	5	standard	standard	ADJ
ajfti-5653	281	6	deviation	deviation	NOUN
ajfti-5653	281	7	numbers	number	NOUN
ajfti-5653	281	8	,	,	PUNCT
ajfti-5653	281	9	which	which	PRON
ajfti-5653	281	10	were	be	AUX
ajfti-5653	281	11	11.80631	11.80631	NUM
ajfti-5653	281	12	,	,	PUNCT
ajfti-5653	281	13	0.928489	0.928489	NUM
ajfti-5653	281	14	,	,	PUNCT
ajfti-5653	281	15	and	and	CCONJ
ajfti-5653	281	16	0.892629	0.892629	NUM
ajfti-5653	281	17	,	,	PUNCT
ajfti-5653	281	18	respectively	respectively	ADV
ajfti-5653	281	19	.	.	PUNCT
ajfti-5653	282	1	furthermore	furthermore	ADV
ajfti-5653	282	2	,	,	PUNCT
ajfti-5653	282	3	the	the	DET
ajfti-5653	282	4	study	study	NOUN
ajfti-5653	282	5	found	find	VERB
ajfti-5653	282	6	that	that	SCONJ
ajfti-5653	282	7	the	the	DET
ajfti-5653	282	8	probability	probability	NOUN
ajfti-5653	282	9	values	value	NOUN
ajfti-5653	282	10	(	(	PUNCT
ajfti-5653	282	11	0.000000	0.000000	NUM
ajfti-5653	282	12	and	and	CCONJ
ajfti-5653	282	13	0.000654	0.000654	NUM
ajfti-5653	282	14	)	)	PUNCT
ajfti-5653	282	15	of	of	ADP
ajfti-5653	282	16	the	the	DET
ajfti-5653	282	17	jarque	jarque	NOUN
ajfti-5653	282	18	-	-	PUNCT
ajfti-5653	282	19	bera	bera	NOUN
ajfti-5653	282	20	test	test	NOUN
ajfti-5653	282	21	are	be	AUX
ajfti-5653	282	22	less	less	ADJ
ajfti-5653	282	23	than	than	ADP
ajfti-5653	282	24	the	the	DET
ajfti-5653	282	25	0.05	0.05	NUM
ajfti-5653	282	26	significant	significant	ADJ
ajfti-5653	282	27	threshold	threshold	NOUN
ajfti-5653	282	28	,	,	PUNCT
ajfti-5653	282	29	indicating	indicate	VERB
ajfti-5653	282	30	that	that	SCONJ
ajfti-5653	282	31	the	the	DET
ajfti-5653	282	32	data	datum	NOUN
ajfti-5653	282	33	gathered	gather	VERB
ajfti-5653	282	34	for	for	ADP
ajfti-5653	282	35	roa	roa	NOUN
ajfti-5653	282	36	and	and	CCONJ
ajfti-5653	282	37	swc	swc	NOUN
ajfti-5653	282	38	are	be	AUX
ajfti-5653	282	39	not	not	PART
ajfti-5653	282	40	normally	normally	ADV
ajfti-5653	282	41	distributed	distribute	VERB
ajfti-5653	282	42	.	.	PUNCT
ajfti-5653	283	1	according	accord	VERB
ajfti-5653	283	2	to	to	ADP
ajfti-5653	283	3	the	the	DET
ajfti-5653	283	4	study	study	NOUN
ajfti-5653	283	5	’s	’s	PART
ajfti-5653	283	6	findings	finding	NOUN
ajfti-5653	283	7	,	,	PUNCT
ajfti-5653	283	8	the	the	DET
ajfti-5653	283	9	trc	trc	PROPN
ajfti-5653	283	10	data	datum	NOUN
ajfti-5653	283	11	are	be	AUX
ajfti-5653	283	12	normally	normally	ADV
ajfti-5653	283	13	distributed	distribute	VERB
ajfti-5653	283	14	since	since	SCONJ
ajfti-5653	283	15	the	the	DET
ajfti-5653	283	16	jarque	jarque	NOUN
ajfti-5653	283	17	-	-	PUNCT
ajfti-5653	283	18	bera	bera	NOUN
ajfti-5653	283	19	probability	probability	NOUN
ajfti-5653	283	20	value	value	NOUN
ajfti-5653	283	21	(	(	PUNCT
ajfti-5653	283	22	0.127783	0.127783	NUM
ajfti-5653	283	23	)	)	PUNCT
ajfti-5653	283	24	is	be	AUX
ajfti-5653	283	25	higher	high	ADJ
ajfti-5653	283	26	than	than	ADP
ajfti-5653	283	27	the	the	DET
ajfti-5653	283	28	0.05	0.05	NUM
ajfti-5653	283	29	significant	significant	ADJ
ajfti-5653	283	30	level	level	NOUN
ajfti-5653	283	31	.	.	PUNCT
ajfti-5653	284	1	the	the	DET
ajfti-5653	284	2	correlation	correlation	NOUN
ajfti-5653	284	3	results	result	VERB
ajfti-5653	284	4	between	between	ADP
ajfti-5653	284	5	swc	swc	NOUN
ajfti-5653	284	6	,	,	PUNCT
ajfti-5653	284	7	trc	trc	PROPN
ajfti-5653	284	8	,	,	PUNCT
ajfti-5653	284	9	and	and	CCONJ
ajfti-5653	284	10	the	the	DET
ajfti-5653	284	11	adopted	adopt	VERB
ajfti-5653	284	12	variable	variable	ADJ
ajfti-5653	284	13	roa	roa	NOUN
ajfti-5653	284	14	are	be	AUX
ajfti-5653	284	15	shown	show	VERB
ajfti-5653	284	16	in	in	ADP
ajfti-5653	284	17	table	table	NOUN
ajfti-5653	284	18	2	2	NUM
ajfti-5653	284	19	above	above	ADV
ajfti-5653	284	20	.	.	PUNCT
ajfti-5653	285	1	according	accord	VERB
ajfti-5653	285	2	to	to	ADP
ajfti-5653	285	3	the	the	DET
ajfti-5653	285	4	data	datum	NOUN
ajfti-5653	285	5	,	,	PUNCT
ajfti-5653	285	6	swc	swc	NOUN
ajfti-5653	285	7	and	and	CCONJ
ajfti-5653	285	8	trc	trc	PROPN
ajfti-5653	285	9	have	have	VERB
ajfti-5653	285	10	a	a	DET
ajfti-5653	285	11	weakly	weakly	ADJ
ajfti-5653	285	12	positive	positive	ADJ
ajfti-5653	285	13	association	association	NOUN
ajfti-5653	285	14	with	with	ADP
ajfti-5653	285	15	roa	roa	PROPN
ajfti-5653	285	16	;	;	PUNCT
ajfti-5653	285	17	their	their	PRON
ajfti-5653	285	18	respective	respective	ADJ
ajfti-5653	285	19	correlation	correlation	NOUN
ajfti-5653	285	20	table	table	NOUN
ajfti-5653	285	21	2	2	NUM
ajfti-5653	285	22	:	:	PUNCT
ajfti-5653	285	23	correlation	correlation	NOUN
ajfti-5653	285	24	analysis	analysis	NOUN
ajfti-5653	285	25	correlation	correlation	NOUN
ajfti-5653	285	26	t	t	NOUN
ajfti-5653	285	27	-	-	PUNCT
ajfti-5653	285	28	statistic	statistic	NOUN
ajfti-5653	285	29	probability	probability	NOUN
ajfti-5653	285	30	roa	roa	PROPN
ajfti-5653	285	31	swc	swc	PROPN
ajfti-5653	285	32	trc	trc	PROPN
ajfti-5653	285	33	roa	roa	PROPN
ajfti-5653	285	34	1.000000	1.000000	NUM
ajfti-5653	285	35	----	----	PUNCT
ajfti-5653	285	36	swc	swc	NOUN
ajfti-5653	285	37	0.078507	0.078507	NUM
ajfti-5653	285	38	1.000000	1.000000	NUM
ajfti-5653	285	39	0.3940	0.3940	NUM
ajfti-5653	285	40	----	----	PUNCT
ajfti-5653	285	41	trc	trc	PROPN
ajfti-5653	285	42	0.160785	0.160785	NUM
ajfti-5653	285	43	0.612389	0.612389	NUM
ajfti-5653	285	44	1.000000	1.000000	NUM
ajfti-5653	285	45	0.0794	0.0794	NUM
ajfti-5653	285	46	0.0000	0.0000	NUM
ajfti-5653	285	47	----	----	PUNCT
ajfti-5653	285	48	source	source	NOUN
ajfti-5653	285	49	:	:	PUNCT
ajfti-5653	285	50	e	e	ADJ
ajfti-5653	285	51	-	-	NOUN
ajfti-5653	285	52	view	view	NOUN
ajfti-5653	285	53	output	output	NOUN
ajfti-5653	285	54	,	,	PUNCT
ajfti-5653	285	55	2025	2025	NUM
ajfti-5653	285	56	values	value	NOUN
ajfti-5653	285	57	are	be	AUX
ajfti-5653	285	58	0.078507	0.078507	NUM
ajfti-5653	285	59	and	and	CCONJ
ajfti-5653	285	60	0.160785	0.160785	NUM
ajfti-5653	285	61	.	.	PUNCT
ajfti-5653	286	1	the	the	DET
ajfti-5653	286	2	p	p	NOUN
ajfti-5653	286	3	-	-	PUNCT
ajfti-5653	286	4	value	value	NOUN
ajfti-5653	286	5	of	of	ADP
ajfti-5653	286	6	0.0000	0.0000	NUM
ajfti-5653	286	7	in	in	ADP
ajfti-5653	286	8	the	the	DET
ajfti-5653	286	9	preceding	precede	VERB
ajfti-5653	286	10	table	table	NOUN
ajfti-5653	286	11	can	can	AUX
ajfti-5653	286	12	be	be	AUX
ajfti-5653	286	13	viewed	view	VERB
ajfti-5653	286	14	as	as	ADP
ajfti-5653	286	15	statistically	statistically	ADV
ajfti-5653	286	16	significant	significant	ADJ
ajfti-5653	286	17	because	because	SCONJ
ajfti-5653	286	18	it	it	PRON
ajfti-5653	286	19	is	be	AUX
ajfti-5653	286	20	below	below	ADP
ajfti-5653	286	21	the	the	DET
ajfti-5653	286	22	0.05	0.05	NUM
ajfti-5653	286	23	significant	significant	ADJ
ajfti-5653	286	24	threshold	threshold	NOUN
ajfti-5653	286	25	.	.	PUNCT
ajfti-5653	287	1	consequently	consequently	ADV
ajfti-5653	287	2	,	,	PUNCT
ajfti-5653	287	3	the	the	DET
ajfti-5653	287	4	regression	regression	NOUN
ajfti-5653	287	5	analysis	analysis	NOUN
ajfti-5653	287	6	may	may	AUX
ajfti-5653	287	7	be	be	AUX
ajfti-5653	287	8	conducted	conduct	VERB
ajfti-5653	287	9	using	use	VERB
ajfti-5653	287	10	the	the	DET
ajfti-5653	287	11	fixed	fix	VERB
ajfti-5653	287	12	effect	effect	NOUN
ajfti-5653	287	13	regression	regression	NOUN
ajfti-5653	287	14	model	model	NOUN
ajfti-5653	287	15	.	.	PUNCT
ajfti-5653	288	1	the	the	DET
ajfti-5653	288	2	table	table	NOUN
ajfti-5653	288	3	below	below	ADV
ajfti-5653	288	4	contains	contain	VERB
ajfti-5653	288	5	the	the	DET
ajfti-5653	288	6	previously	previously	ADV
ajfti-5653	288	7	defined	define	VERB
ajfti-5653	288	8	coefficient	coefficient	NOUN
ajfti-5653	288	9	for	for	ADP
ajfti-5653	288	10	the	the	DET
ajfti-5653	288	11	regression	regression	NOUN
ajfti-5653	288	12	model	model	NOUN
ajfti-5653	288	13	,	,	PUNCT
ajfti-5653	288	14	as	as	SCONJ
ajfti-5653	288	15	indicated	indicate	VERB
ajfti-5653	288	16	below	below	ADV
ajfti-5653	288	17	:	:	PUNCT
ajfti-5653	288	18	roa	roa	PROPN
ajfti-5653	288	19	=	=	PROPN
ajfti-5653	288	20	54.72383	54.72383	NUM
ajfti-5653	288	21	+	+	NUM
ajfti-5653	288	22	7.966379swc	7.966379swc	NUM
ajfti-5653	288	23	+	+	CCONJ
ajfti-5653	288	24	12.50473trc	12.50473trc	NUM
ajfti-5653	288	25	the	the	DET
ajfti-5653	288	26	aforementioned	aforementioned	ADJ
ajfti-5653	288	27	equation	equation	NOUN
ajfti-5653	288	28	demonstrates	demonstrate	VERB
ajfti-5653	288	29	that	that	SCONJ
ajfti-5653	288	30	swc	swc	NOUN
ajfti-5653	288	31	and	and	CCONJ
ajfti-5653	288	32	trc	trc	PROPN
ajfti-5653	288	33	positively	positively	ADV
ajfti-5653	288	34	impact	impact	VERB
ajfti-5653	288	35	roa	roa	PROPN
ajfti-5653	288	36	,	,	PUNCT
ajfti-5653	288	37	with	with	ADP
ajfti-5653	288	38	corresponding	correspond	VERB
ajfti-5653	288	39	coefficient	coefficient	NOUN
ajfti-5653	288	40	values	value	NOUN
ajfti-5653	288	41	of	of	ADP
ajfti-5653	288	42	7.966379	7.966379	NUM
ajfti-5653	288	43	and	and	CCONJ
ajfti-5653	288	44	12.50473	12.50473	NUM
ajfti-5653	288	45	.	.	PUNCT
ajfti-5653	289	1	this	this	PRON
ajfti-5653	289	2	means	mean	VERB
ajfti-5653	289	3	that	that	SCONJ
ajfti-5653	289	4	the	the	DET
ajfti-5653	289	5	roa	roa	NOUN
ajfti-5653	289	6	of	of	ADP
ajfti-5653	289	7	the	the	DET
ajfti-5653	289	8	chosen	choose	VERB
ajfti-5653	289	9	deposit	deposit	NOUN
ajfti-5653	289	10	money	money	NOUN
ajfti-5653	289	11	institutions	institution	NOUN
ajfti-5653	289	12	will	will	AUX
ajfti-5653	289	13	grow	grow	VERB
ajfti-5653	289	14	by	by	ADP
ajfti-5653	289	15	7.966379	7.966379	NUM
ajfti-5653	289	16	and	and	CCONJ
ajfti-5653	289	17	12.50473	12.50473	NUM
ajfti-5653	289	18	accordingly	accordingly	ADV
ajfti-5653	289	19	if	if	SCONJ
ajfti-5653	289	20	each	each	DET
ajfti-5653	289	21	pa	pa	PROPN
ajfti-5653	289	22	ge	ge	PROPN
ajfti-5653	289	23	15	15	NUM
ajfti-5653	289	24	1	1	NUM
ajfti-5653	289	25	https://journals.e-palli.com/home/index.php/ajfti	https://journals.e-palli.com/home/index.php/ajfti	PROPN
ajfti-5653	289	26	am	be	AUX
ajfti-5653	289	27	.	.	PUNCT
ajfti-5653	290	1	j.	j.	PROPN
ajfti-5653	290	2	financ	financ	PROPN
ajfti-5653	290	3	.	.	PUNCT
ajfti-5653	291	1	technol	technol	PROPN
ajfti-5653	291	2	.	.	PUNCT
ajfti-5653	291	3	innov	innov	PROPN
ajfti-5653	291	4	.	.	PUNCT
ajfti-5653	292	1	3(1	3(1	NUM
ajfti-5653	292	2	)	)	PUNCT
ajfti-5653	292	3	143	143	NUM
ajfti-5653	292	4	-	-	SYM
ajfti-5653	292	5	154	154	NUM
ajfti-5653	292	6	,	,	PUNCT
ajfti-5653	292	7	2025	2025	NUM
ajfti-5653	292	8	swc	swc	NOUN
ajfti-5653	292	9	and	and	CCONJ
ajfti-5653	292	10	trc	trc	PROPN
ajfti-5653	292	11	rises	rise	VERB
ajfti-5653	292	12	by	by	ADP
ajfti-5653	292	13	one	one	NUM
ajfti-5653	292	14	unit	unit	NOUN
ajfti-5653	292	15	.	.	PUNCT
ajfti-5653	293	1	additionally	additionally	ADV
ajfti-5653	293	2	displayed	display	VERB
ajfti-5653	293	3	were	be	AUX
ajfti-5653	293	4	the	the	DET
ajfti-5653	293	5	independent	independent	ADJ
ajfti-5653	293	6	variables	variable	NOUN
ajfti-5653	293	7	’	'	PUNCT
ajfti-5653	293	8	t	t	NOUN
ajfti-5653	293	9	-	-	PUNCT
ajfti-5653	293	10	calculated	calculate	VERB
ajfti-5653	293	11	values	value	NOUN
ajfti-5653	293	12	,	,	PUNCT
ajfti-5653	293	13	which	which	PRON
ajfti-5653	293	14	were	be	AUX
ajfti-5653	293	15	6.886906	6.886906	NUM
ajfti-5653	293	16	and	and	CCONJ
ajfti-5653	293	17	3.811974	3.811974	NUM
ajfti-5653	293	18	,	,	PUNCT
ajfti-5653	293	19	respectively	respectively	ADV
ajfti-5653	293	20	.	.	PUNCT
ajfti-5653	294	1	the	the	DET
ajfti-5653	294	2	predictors	predictor	NOUN
ajfti-5653	294	3	’	'	PUNCT
ajfti-5653	294	4	two	two	NUM
ajfti-5653	294	5	t	t	PROPN
ajfti-5653	294	6	-	-	PUNCT
ajfti-5653	294	7	cal	cal	NOUN
ajfti-5653	294	8	values	value	NOUN
ajfti-5653	294	9	exceed	exceed	VERB
ajfti-5653	294	10	the	the	DET
ajfti-5653	294	11	t	t	PROPN
ajfti-5653	294	12	-	-	PUNCT
ajfti-5653	294	13	tab	tab	NOUN
ajfti-5653	294	14	of	of	ADP
ajfti-5653	294	15	2	2	NUM
ajfti-5653	294	16	.	.	PUNCT
ajfti-5653	295	1	furthermore	furthermore	ADV
ajfti-5653	295	2	,	,	PUNCT
ajfti-5653	295	3	the	the	DET
ajfti-5653	295	4	0.0002	0.0002	NUM
ajfti-5653	295	5	and	and	CCONJ
ajfti-5653	295	6	0.0000	0.0000	NUM
ajfti-5653	295	7	probability	probability	NOUN
ajfti-5653	295	8	values	value	NOUN
ajfti-5653	295	9	that	that	PRON
ajfti-5653	295	10	corresponded	correspond	VERB
ajfti-5653	295	11	to	to	ADP
ajfti-5653	295	12	them	they	PRON
ajfti-5653	295	13	were	be	AUX
ajfti-5653	295	14	displayed	display	VERB
ajfti-5653	295	15	.	.	PUNCT
ajfti-5653	296	1	being	be	AUX
ajfti-5653	296	2	below	below	ADP
ajfti-5653	296	3	the	the	DET
ajfti-5653	296	4	0.05	0.05	NUM
ajfti-5653	296	5	significant	significant	ADJ
ajfti-5653	296	6	level	level	NOUN
ajfti-5653	296	7	,	,	PUNCT
ajfti-5653	296	8	the	the	DET
ajfti-5653	296	9	p	p	NOUN
ajfti-5653	296	10	-	-	PUNCT
ajfti-5653	296	11	values	value	NOUN
ajfti-5653	296	12	for	for	ADP
ajfti-5653	296	13	swc	swc	NOUN
ajfti-5653	296	14	and	and	CCONJ
ajfti-5653	296	15	trc	trc	PROPN
ajfti-5653	296	16	may	may	AUX
ajfti-5653	296	17	be	be	AUX
ajfti-5653	296	18	categorized	categorize	VERB
ajfti-5653	296	19	as	as	ADP
ajfti-5653	296	20	statistically	statistically	ADV
ajfti-5653	296	21	significant	significant	ADJ
ajfti-5653	296	22	.	.	PUNCT
ajfti-5653	297	1	moreover	moreover	ADV
ajfti-5653	297	2	,	,	PUNCT
ajfti-5653	297	3	the	the	DET
ajfti-5653	297	4	regression	regression	NOUN
ajfti-5653	297	5	’s	’s	PART
ajfti-5653	297	6	r	r	NOUN
ajfti-5653	297	7	-	-	PUNCT
ajfti-5653	297	8	squared	square	VERB
ajfti-5653	297	9	statistic	statistic	NOUN
ajfti-5653	297	10	was	be	AUX
ajfti-5653	297	11	0.557380	0.557380	NUM
ajfti-5653	297	12	,	,	PUNCT
ajfti-5653	297	13	indicating	indicate	VERB
ajfti-5653	297	14	that	that	SCONJ
ajfti-5653	297	15	swc	swc	NOUN
ajfti-5653	297	16	and	and	CCONJ
ajfti-5653	297	17	trc	trc	PROPN
ajfti-5653	297	18	account	account	VERB
ajfti-5653	297	19	for	for	ADP
ajfti-5653	297	20	55.74	55.74	NUM
ajfti-5653	297	21	%	%	NOUN
ajfti-5653	297	22	of	of	ADP
ajfti-5653	297	23	the	the	DET
ajfti-5653	297	24	overall	overall	ADJ
ajfti-5653	297	25	changes	change	NOUN
ajfti-5653	297	26	in	in	ADP
ajfti-5653	297	27	roa	roa	PROPN
ajfti-5653	297	28	,	,	PUNCT
ajfti-5653	297	29	with	with	ADP
ajfti-5653	297	30	other	other	ADJ
ajfti-5653	297	31	parameters	parameter	NOUN
ajfti-5653	297	32	not	not	PART
ajfti-5653	297	33	used	use	VERB
ajfti-5653	297	34	in	in	ADP
ajfti-5653	297	35	this	this	DET
ajfti-5653	297	36	study	study	NOUN
ajfti-5653	297	37	accounting	account	VERB
ajfti-5653	297	38	for	for	ADP
ajfti-5653	297	39	the	the	DET
ajfti-5653	297	40	remaining	remain	VERB
ajfti-5653	297	41	44.26	44.26	NUM
ajfti-5653	297	42	%	%	NOUN
ajfti-5653	297	43	.	.	PUNCT
ajfti-5653	298	1	the	the	DET
ajfti-5653	298	2	table	table	NOUN
ajfti-5653	298	3	above	above	ADV
ajfti-5653	298	4	also	also	ADV
ajfti-5653	298	5	displayed	display	VERB
ajfti-5653	298	6	the	the	DET
ajfti-5653	298	7	variance	variance	NOUN
ajfti-5653	298	8	analysis	analysis	NOUN
ajfti-5653	298	9	of	of	ADP
ajfti-5653	298	10	the	the	DET
ajfti-5653	298	11	regression	regression	NOUN
ajfti-5653	298	12	,	,	PUNCT
ajfti-5653	298	13	with	with	ADP
ajfti-5653	298	14	the	the	DET
ajfti-5653	298	15	f	f	PROPN
ajfti-5653	298	16	-	-	PUNCT
ajfti-5653	298	17	statistic	statistic	NOUN
ajfti-5653	298	18	—	—	PUNCT
ajfti-5653	298	19	which	which	PRON
ajfti-5653	298	20	was	be	AUX
ajfti-5653	298	21	10.26793	10.26793	NUM
ajfti-5653	298	22	with	with	ADP
ajfti-5653	298	23	a	a	DET
ajfti-5653	298	24	probability	probability	NOUN
ajfti-5653	298	25	value	value	NOUN
ajfti-5653	298	26	of	of	ADP
ajfti-5653	298	27	0.000000	0.000000	NUM
ajfti-5653	298	28	—	—	PUNCT
ajfti-5653	298	29	as	as	ADP
ajfti-5653	298	30	one	one	NUM
ajfti-5653	298	31	of	of	ADP
ajfti-5653	298	32	the	the	DET
ajfti-5653	298	33	important	important	ADJ
ajfti-5653	298	34	data	data	NOUN
ajfti-5653	298	35	points	point	NOUN
ajfti-5653	298	36	.	.	PUNCT
ajfti-5653	299	1	it	it	PRON
ajfti-5653	299	2	appears	appear	VERB
ajfti-5653	299	3	that	that	SCONJ
ajfti-5653	299	4	the	the	DET
ajfti-5653	299	5	model	model	NOUN
ajfti-5653	299	6	the	the	DET
ajfti-5653	299	7	study	study	NOUN
ajfti-5653	299	8	created	create	VERB
ajfti-5653	299	9	is	be	AUX
ajfti-5653	299	10	statistically	statistically	ADV
ajfti-5653	299	11	significant	significant	ADJ
ajfti-5653	299	12	because	because	SCONJ
ajfti-5653	299	13	the	the	DET
ajfti-5653	299	14	p	p	NOUN
ajfti-5653	299	15	-	-	PUNCT
ajfti-5653	299	16	value	value	NOUN
ajfti-5653	299	17	is	be	AUX
ajfti-5653	299	18	below	below	ADP
ajfti-5653	299	19	the	the	DET
ajfti-5653	299	20	0.05	0.05	NUM
ajfti-5653	299	21	cutoff	cutoff	NOUN
ajfti-5653	299	22	.	.	PUNCT
ajfti-5653	300	1	as	as	SCONJ
ajfti-5653	300	2	the	the	DET
ajfti-5653	300	3	value	value	NOUN
ajfti-5653	300	4	is	be	AUX
ajfti-5653	300	5	more	more	ADJ
ajfti-5653	300	6	than	than	ADP
ajfti-5653	300	7	1.5	1.5	NUM
ajfti-5653	300	8	,	,	PUNCT
ajfti-5653	300	9	the	the	DET
ajfti-5653	300	10	durbin	durbin	ADJ
ajfti-5653	300	11	-	-	PUNCT
ajfti-5653	300	12	watson	watson	PROPN
ajfti-5653	300	13	statistic	statistic	NOUN
ajfti-5653	300	14	result	result	NOUN
ajfti-5653	300	15	,	,	PUNCT
ajfti-5653	300	16	however	however	ADV
ajfti-5653	300	17	,	,	PUNCT
ajfti-5653	300	18	was	be	AUX
ajfti-5653	300	19	2.390749	2.390749	NUM
ajfti-5653	300	20	,	,	PUNCT
ajfti-5653	300	21	indicating	indicate	VERB
ajfti-5653	300	22	the	the	DET
ajfti-5653	300	23	absence	absence	NOUN
ajfti-5653	300	24	of	of	ADP
ajfti-5653	300	25	auto	auto	NOUN
ajfti-5653	300	26	-	-	PUNCT
ajfti-5653	300	27	correlation	correlation	NOUN
ajfti-5653	300	28	.	.	PUNCT
ajfti-5653	301	1	further	further	ADJ
ajfti-5653	301	2	evidence	evidence	NOUN
ajfti-5653	301	3	that	that	SCONJ
ajfti-5653	301	4	the	the	DET
ajfti-5653	301	5	study	study	NOUN
ajfti-5653	301	6	’s	’s	PART
ajfti-5653	301	7	parameters	parameter	NOUN
ajfti-5653	301	8	are	be	AUX
ajfti-5653	301	9	sound	sound	NOUN
ajfti-5653	301	10	comes	come	VERB
ajfti-5653	301	11	from	from	ADP
ajfti-5653	301	12	here	here	ADV
ajfti-5653	301	13	.	.	PUNCT
ajfti-5653	302	1	interpretation	interpretation	NOUN
ajfti-5653	302	2	of	of	ADP
ajfti-5653	302	3	results	result	NOUN
ajfti-5653	302	4	test	test	NOUN
ajfti-5653	302	5	of	of	ADP
ajfti-5653	302	6	hypotheses	hypothesis	NOUN
ajfti-5653	302	7	ho1	ho1	NOUN
ajfti-5653	302	8	:	:	PUNCT
ajfti-5653	302	9	software	software	NOUN
ajfti-5653	302	10	costs	cost	NOUN
ajfti-5653	302	11	do	do	AUX
ajfti-5653	302	12	not	not	PART
ajfti-5653	302	13	significantly	significantly	ADV
ajfti-5653	302	14	affect	affect	VERB
ajfti-5653	302	15	return	return	NOUN
ajfti-5653	302	16	on	on	ADP
ajfti-5653	302	17	assets	asset	NOUN
ajfti-5653	302	18	of	of	ADP
ajfti-5653	302	19	listed	list	VERB
ajfti-5653	302	20	deposit	deposit	NOUN
ajfti-5653	302	21	money	money	NOUN
ajfti-5653	302	22	banks	bank	NOUN
ajfti-5653	302	23	in	in	ADP
ajfti-5653	302	24	nigeria	nigeria	PROPN
ajfti-5653	302	25	with	with	ADP
ajfti-5653	302	26	a	a	DET
ajfti-5653	302	27	matching	matching	NOUN
ajfti-5653	302	28	probability	probability	NOUN
ajfti-5653	302	29	value	value	NOUN
ajfti-5653	302	30	of	of	ADP
ajfti-5653	302	31	0.0002	0.0002	NUM
ajfti-5653	302	32	and	and	CCONJ
ajfti-5653	302	33	a	a	DET
ajfti-5653	302	34	t	t	NOUN
ajfti-5653	302	35	-	-	PUNCT
ajfti-5653	302	36	cal	cal	NOUN
ajfti-5653	302	37	of	of	ADP
ajfti-5653	302	38	3.811974	3.811974	NUM
ajfti-5653	302	39	in	in	ADP
ajfti-5653	302	40	the	the	DET
ajfti-5653	302	41	regression	regression	NOUN
ajfti-5653	302	42	table	table	NOUN
ajfti-5653	302	43	,	,	PUNCT
ajfti-5653	302	44	the	the	DET
ajfti-5653	302	45	swc	swc	NOUN
ajfti-5653	302	46	was	be	AUX
ajfti-5653	302	47	deemed	deem	VERB
ajfti-5653	302	48	statistically	statistically	ADV
ajfti-5653	302	49	significant	significant	ADJ
ajfti-5653	302	50	as	as	SCONJ
ajfti-5653	302	51	the	the	DET
ajfti-5653	302	52	p	p	NOUN
ajfti-5653	302	53	-	-	PUNCT
ajfti-5653	302	54	value	value	NOUN
ajfti-5653	302	55	was	be	AUX
ajfti-5653	302	56	less	less	ADJ
ajfti-5653	302	57	than	than	ADP
ajfti-5653	302	58	the	the	DET
ajfti-5653	302	59	0.05	0.05	NUM
ajfti-5653	302	60	significant	significant	ADJ
ajfti-5653	302	61	threshold	threshold	NOUN
ajfti-5653	302	62	.	.	PUNCT
ajfti-5653	303	1	as	as	ADP
ajfti-5653	303	2	a	a	DET
ajfti-5653	303	3	result	result	NOUN
ajfti-5653	303	4	,	,	PUNCT
ajfti-5653	303	5	the	the	DET
ajfti-5653	303	6	study	study	NOUN
ajfti-5653	303	7	fails	fail	VERB
ajfti-5653	303	8	ti	ti	NOUN
ajfti-5653	303	9	accepts	accept	VERB
ajfti-5653	303	10	the	the	DET
ajfti-5653	303	11	first	first	ADJ
ajfti-5653	303	12	hypothesis	hypothesis	NOUN
ajfti-5653	303	13	stated	state	VERB
ajfti-5653	303	14	above	above	ADV
ajfti-5653	303	15	and	and	CCONJ
ajfti-5653	303	16	affirms	affirm	VERB
ajfti-5653	303	17	that	that	SCONJ
ajfti-5653	303	18	software	software	NOUN
ajfti-5653	303	19	cost	cost	NOUN
ajfti-5653	303	20	significantly	significantly	ADV
ajfti-5653	303	21	affects	affect	VERB
ajfti-5653	303	22	return	return	NOUN
ajfti-5653	303	23	on	on	ADP
ajfti-5653	303	24	assets	asset	NOUN
ajfti-5653	303	25	of	of	ADP
ajfti-5653	303	26	listed	list	VERB
ajfti-5653	303	27	deposit	deposit	NOUN
ajfti-5653	303	28	money	money	NOUN
ajfti-5653	303	29	banks	bank	NOUN
ajfti-5653	303	30	in	in	ADP
ajfti-5653	303	31	nigeria	nigeria	PROPN
ajfti-5653	303	32	.	.	PUNCT
ajfti-5653	304	1	ho2	ho2	PROPN
ajfti-5653	304	2	:	:	PUNCT
ajfti-5653	304	3	training	training	NOUN
ajfti-5653	304	4	cost	cost	NOUN
ajfti-5653	304	5	has	have	VERB
ajfti-5653	304	6	no	no	DET
ajfti-5653	304	7	significant	significant	ADJ
ajfti-5653	304	8	on	on	ADP
ajfti-5653	304	9	return	return	NOUN
ajfti-5653	304	10	on	on	ADP
ajfti-5653	304	11	assets	asset	NOUN
ajfti-5653	304	12	of	of	ADP
ajfti-5653	304	13	listed	list	VERB
ajfti-5653	304	14	deposit	deposit	NOUN
ajfti-5653	304	15	money	money	NOUN
ajfti-5653	304	16	banks	bank	NOUN
ajfti-5653	304	17	in	in	ADP
ajfti-5653	304	18	nigeria	nigeria	PROPN
ajfti-5653	304	19	with	with	ADP
ajfti-5653	304	20	a	a	DET
ajfti-5653	304	21	matching	matching	ADJ
ajfti-5653	304	22	p	p	NOUN
ajfti-5653	304	23	-	-	PUNCT
ajfti-5653	304	24	value	value	NOUN
ajfti-5653	304	25	of	of	ADP
ajfti-5653	304	26	0.0000	0.0000	NUM
ajfti-5653	304	27	and	and	CCONJ
ajfti-5653	304	28	a	a	DET
ajfti-5653	304	29	t	t	NOUN
ajfti-5653	304	30	-	-	PUNCT
ajfti-5653	304	31	cal	cal	NOUN
ajfti-5653	304	32	value	value	NOUN
ajfti-5653	304	33	of	of	ADP
ajfti-5653	304	34	6.886906	6.886906	NUM
ajfti-5653	304	35	from	from	ADP
ajfti-5653	304	36	the	the	DET
ajfti-5653	304	37	previously	previously	ADV
ajfti-5653	304	38	provided	provide	VERB
ajfti-5653	304	39	regression	regression	NOUN
ajfti-5653	304	40	table	table	NOUN
ajfti-5653	304	41	,	,	PUNCT
ajfti-5653	304	42	the	the	DET
ajfti-5653	304	43	training	training	NOUN
ajfti-5653	304	44	cost	cost	NOUN
ajfti-5653	304	45	was	be	AUX
ajfti-5653	304	46	considered	consider	VERB
ajfti-5653	304	47	statistically	statistically	ADV
ajfti-5653	304	48	significant	significant	ADJ
ajfti-5653	304	49	because	because	SCONJ
ajfti-5653	304	50	it	it	PRON
ajfti-5653	304	51	was	be	AUX
ajfti-5653	304	52	below	below	ADP
ajfti-5653	304	53	the	the	DET
ajfti-5653	304	54	0.05	0.05	NUM
ajfti-5653	304	55	significant	significant	ADJ
ajfti-5653	304	56	threshold	threshold	NOUN
ajfti-5653	304	57	.	.	PUNCT
ajfti-5653	305	1	thus	thus	ADV
ajfti-5653	305	2	,	,	PUNCT
ajfti-5653	305	3	the	the	DET
ajfti-5653	305	4	study	study	NOUN
ajfti-5653	305	5	fails	fail	VERB
ajfti-5653	305	6	to	to	PART
ajfti-5653	305	7	accept	accept	VERB
ajfti-5653	305	8	the	the	DET
ajfti-5653	305	9	above	above	ADV
ajfti-5653	305	10	-	-	PUNCT
ajfti-5653	305	11	stated	state	VERB
ajfti-5653	305	12	null	null	ADJ
ajfti-5653	305	13	hypothesis	hypothesis	NOUN
ajfti-5653	305	14	and	and	CCONJ
ajfti-5653	305	15	restates	restate	VERB
ajfti-5653	305	16	that	that	SCONJ
ajfti-5653	305	17	training	training	NOUN
ajfti-5653	305	18	cost	cost	NOUN
ajfti-5653	305	19	has	have	VERB
ajfti-5653	305	20	significant	significant	ADJ
ajfti-5653	305	21	effect	effect	NOUN
ajfti-5653	305	22	on	on	ADP
ajfti-5653	305	23	return	return	NOUN
ajfti-5653	305	24	on	on	ADP
ajfti-5653	305	25	assets	asset	NOUN
ajfti-5653	305	26	of	of	ADP
ajfti-5653	305	27	listed	list	VERB
ajfti-5653	305	28	deposit	deposit	NOUN
ajfti-5653	305	29	money	money	NOUN
ajfti-5653	305	30	banks	bank	NOUN
ajfti-5653	305	31	in	in	ADP
ajfti-5653	305	32	nigeria	nigeria	PROPN
ajfti-5653	305	33	.	.	PUNCT
ajfti-5653	306	1	discussion	discussion	NOUN
ajfti-5653	306	2	of	of	ADP
ajfti-5653	306	3	findings	finding	NOUN
ajfti-5653	306	4	the	the	DET
ajfti-5653	306	5	study	study	NOUN
ajfti-5653	306	6	investigated	investigate	VERB
ajfti-5653	306	7	how	how	SCONJ
ajfti-5653	306	8	listed	list	VERB
ajfti-5653	306	9	nigerian	nigerian	ADJ
ajfti-5653	306	10	deposit	deposit	NOUN
ajfti-5653	306	11	money	money	NOUN
ajfti-5653	306	12	banks	bank	NOUN
ajfti-5653	306	13	’	'	PUNCT
ajfti-5653	306	14	financial	financial	ADJ
ajfti-5653	306	15	performance	performance	NOUN
ajfti-5653	306	16	is	be	AUX
ajfti-5653	306	17	affected	affect	VERB
ajfti-5653	306	18	by	by	ADP
ajfti-5653	306	19	cloudbased	cloudbase	VERB
ajfti-5653	306	20	accounting	accounting	NOUN
ajfti-5653	306	21	costs	cost	NOUN
ajfti-5653	306	22	.	.	PUNCT
ajfti-5653	307	1	however	however	ADV
ajfti-5653	307	2	,	,	PUNCT
ajfti-5653	307	3	the	the	DET
ajfti-5653	307	4	study	study	NOUN
ajfti-5653	307	5	found	find	VERB
ajfti-5653	307	6	that	that	SCONJ
ajfti-5653	307	7	while	while	SCONJ
ajfti-5653	307	8	some	some	PRON
ajfti-5653	307	9	of	of	ADP
ajfti-5653	307	10	the	the	DET
ajfti-5653	307	11	empirical	empirical	ADJ
ajfti-5653	307	12	studies	study	NOUN
ajfti-5653	307	13	examined	examine	VERB
ajfti-5653	307	14	for	for	ADP
ajfti-5653	307	15	this	this	DET
ajfti-5653	307	16	investigation	investigation	NOUN
ajfti-5653	307	17	had	have	VERB
ajfti-5653	307	18	different	different	ADJ
ajfti-5653	307	19	results	result	NOUN
ajfti-5653	307	20	,	,	PUNCT
ajfti-5653	307	21	others	other	NOUN
ajfti-5653	307	22	are	be	AUX
ajfti-5653	307	23	pertinent	pertinent	ADJ
ajfti-5653	307	24	to	to	ADP
ajfti-5653	307	25	the	the	DET
ajfti-5653	307	26	findings	finding	NOUN
ajfti-5653	307	27	of	of	ADP
ajfti-5653	307	28	the	the	DET
ajfti-5653	307	29	study	study	NOUN
ajfti-5653	307	30	,	,	PUNCT
ajfti-5653	307	31	as	as	SCONJ
ajfti-5653	307	32	stated	state	VERB
ajfti-5653	307	33	below	below	ADV
ajfti-5653	307	34	:	:	PUNCT
ajfti-5653	307	35	the	the	DET
ajfti-5653	307	36	study	study	NOUN
ajfti-5653	307	37	comes	come	VERB
ajfti-5653	307	38	to	to	ADP
ajfti-5653	307	39	the	the	DET
ajfti-5653	307	40	conclusion	conclusion	NOUN
ajfti-5653	307	41	that	that	SCONJ
ajfti-5653	307	42	the	the	DET
ajfti-5653	307	43	return	return	NOUN
ajfti-5653	307	44	on	on	ADP
ajfti-5653	307	45	assets	asset	NOUN
ajfti-5653	307	46	of	of	ADP
ajfti-5653	307	47	listed	list	VERB
ajfti-5653	307	48	nigerian	nigerian	ADJ
ajfti-5653	307	49	deposit	deposit	NOUN
ajfti-5653	307	50	money	money	NOUN
ajfti-5653	307	51	banks	bank	NOUN
ajfti-5653	307	52	is	be	AUX
ajfti-5653	307	53	significantly	significantly	ADV
ajfti-5653	307	54	affected	affect	VERB
ajfti-5653	307	55	by	by	ADP
ajfti-5653	307	56	cloud	cloud	NOUN
ajfti-5653	307	57	-	-	PUNCT
ajfti-5653	307	58	based	base	VERB
ajfti-5653	307	59	accounting	accounting	NOUN
ajfti-5653	307	60	,	,	PUNCT
ajfti-5653	307	61	as	as	SCONJ
ajfti-5653	307	62	measured	measure	VERB
ajfti-5653	307	63	by	by	ADP
ajfti-5653	307	64	software	software	NOUN
ajfti-5653	307	65	cost	cost	NOUN
ajfti-5653	307	66	.	.	PUNCT
ajfti-5653	308	1	this	this	DET
ajfti-5653	308	2	result	result	NOUN
ajfti-5653	308	3	does	do	AUX
ajfti-5653	308	4	support	support	VERB
ajfti-5653	308	5	the	the	DET
ajfti-5653	308	6	technology	technology	NOUN
ajfti-5653	308	7	acceptance	acceptance	NOUN
ajfti-5653	308	8	model	model	NOUN
ajfti-5653	308	9	’s	’s	PART
ajfti-5653	308	10	premise	premise	NOUN
ajfti-5653	308	11	that	that	SCONJ
ajfti-5653	308	12	an	an	DET
ajfti-5653	308	13	entity	entity	NOUN
ajfti-5653	308	14	’s	’s	PART
ajfti-5653	308	15	performance	performance	NOUN
ajfti-5653	308	16	would	would	AUX
ajfti-5653	308	17	be	be	AUX
ajfti-5653	308	18	improved	improve	VERB
ajfti-5653	308	19	by	by	ADP
ajfti-5653	308	20	perceived	perceive	VERB
ajfti-5653	308	21	technological	technological	ADJ
ajfti-5653	308	22	utility	utility	NOUN
ajfti-5653	308	23	,	,	PUNCT
ajfti-5653	308	24	such	such	ADJ
ajfti-5653	308	25	as	as	ADP
ajfti-5653	308	26	cloud	cloud	NOUN
ajfti-5653	308	27	-	-	PUNCT
ajfti-5653	308	28	based	base	VERB
ajfti-5653	308	29	accounting	accounting	NOUN
ajfti-5653	308	30	.	.	PUNCT
ajfti-5653	309	1	furthermore	furthermore	ADV
ajfti-5653	309	2	,	,	PUNCT
ajfti-5653	309	3	while	while	SCONJ
ajfti-5653	309	4	the	the	DET
ajfti-5653	309	5	outcome	outcome	NOUN
ajfti-5653	309	6	is	be	AUX
ajfti-5653	309	7	not	not	PART
ajfti-5653	309	8	in	in	ADP
ajfti-5653	309	9	accordance	accordance	NOUN
ajfti-5653	309	10	with	with	ADP
ajfti-5653	309	11	the	the	DET
ajfti-5653	309	12	findings	finding	NOUN
ajfti-5653	309	13	of	of	ADP
ajfti-5653	309	14	enaibre	enaibre	NOUN
ajfti-5653	309	15	et	et	PROPN
ajfti-5653	309	16	al	al	PROPN
ajfti-5653	309	17	.	.	PROPN
ajfti-5653	310	1	(	(	PUNCT
ajfti-5653	310	2	2024	2024	NUM
ajfti-5653	310	3	)	)	PUNCT
ajfti-5653	310	4	,	,	PUNCT
ajfti-5653	310	5	ezejofor	ezejofor	VERB
ajfti-5653	310	6	et	et	PROPN
ajfti-5653	310	7	al	al	PROPN
ajfti-5653	310	8	.	.	PROPN
ajfti-5653	311	1	(	(	PUNCT
ajfti-5653	311	2	2024	2024	NUM
ajfti-5653	311	3	)	)	PUNCT
ajfti-5653	311	4	,	,	PUNCT
ajfti-5653	311	5	and	and	CCONJ
ajfti-5653	311	6	onifade	onifade	VERB
ajfti-5653	311	7	&	&	CCONJ
ajfti-5653	311	8	dedire	dedire	PROPN
ajfti-5653	311	9	(	(	PUNCT
ajfti-5653	311	10	2024	2024	NUM
ajfti-5653	311	11	)	)	PUNCT
ajfti-5653	311	12	,	,	PUNCT
ajfti-5653	311	13	it	it	PRON
ajfti-5653	311	14	is	be	AUX
ajfti-5653	311	15	in	in	ADP
ajfti-5653	311	16	accordance	accordance	NOUN
ajfti-5653	311	17	with	with	ADP
ajfti-5653	311	18	the	the	DET
ajfti-5653	311	19	findings	finding	NOUN
ajfti-5653	311	20	of	of	ADP
ajfti-5653	311	21	ikwuo	ikwuo	PROPN
ajfti-5653	311	22	et	et	PROPN
ajfti-5653	311	23	al	al	PROPN
ajfti-5653	311	24	.	.	PROPN
ajfti-5653	312	1	(	(	PUNCT
ajfti-5653	312	2	2025	2025	NUM
ajfti-5653	312	3	)	)	PUNCT
ajfti-5653	312	4	,	,	PUNCT
ajfti-5653	312	5	daniel	daniel	PROPN
ajfti-5653	312	6	(	(	PUNCT
ajfti-5653	312	7	2024	2024	NUM
ajfti-5653	312	8	)	)	PUNCT
ajfti-5653	312	9	,	,	PUNCT
ajfti-5653	312	10	olaoye	olaoye	ADJ
ajfti-5653	312	11	and	and	CCONJ
ajfti-5653	312	12	akadi	akadi	ADJ
ajfti-5653	312	13	(	(	PUNCT
ajfti-5653	312	14	2024	2024	NUM
ajfti-5653	312	15	)	)	PUNCT
ajfti-5653	312	16	,	,	PUNCT
ajfti-5653	312	17	ozondu	ozondu	NOUN
ajfti-5653	312	18	et	et	PROPN
ajfti-5653	312	19	al	al	PROPN
ajfti-5653	312	20	.	.	PROPN
ajfti-5653	313	1	(	(	PUNCT
ajfti-5653	313	2	2024	2024	NUM
ajfti-5653	313	3	)	)	PUNCT
ajfti-5653	313	4	,	,	PUNCT
ajfti-5653	313	5	and	and	CCONJ
ajfti-5653	313	6	egbe	egbe	NOUN
ajfti-5653	313	7	(	(	PUNCT
ajfti-5653	313	8	2020	2020	NUM
ajfti-5653	313	9	)	)	PUNCT
ajfti-5653	313	10	.	.	PUNCT
ajfti-5653	314	1	additionally	additionally	ADV
ajfti-5653	314	2	,	,	PUNCT
ajfti-5653	314	3	it	it	PRON
ajfti-5653	314	4	was	be	AUX
ajfti-5653	314	5	demonstrated	demonstrate	VERB
ajfti-5653	314	6	that	that	SCONJ
ajfti-5653	314	7	training	training	NOUN
ajfti-5653	314	8	expenses	expense	NOUN
ajfti-5653	314	9	significantly	significantly	ADV
ajfti-5653	314	10	affects	affect	VERB
ajfti-5653	314	11	return	return	NOUN
ajfti-5653	314	12	on	on	ADP
ajfti-5653	314	13	assets	asset	NOUN
ajfti-5653	314	14	of	of	ADP
ajfti-5653	314	15	nigerian	nigerian	ADJ
ajfti-5653	314	16	listed	list	VERB
ajfti-5653	314	17	deposit	deposit	NOUN
ajfti-5653	314	18	money	money	NOUN
ajfti-5653	314	19	banks	bank	NOUN
ajfti-5653	314	20	.	.	PUNCT
ajfti-5653	315	1	the	the	DET
ajfti-5653	315	2	results	result	NOUN
ajfti-5653	315	3	also	also	ADV
ajfti-5653	315	4	support	support	VERB
ajfti-5653	315	5	the	the	DET
ajfti-5653	315	6	presumption	presumption	NOUN
ajfti-5653	315	7	of	of	ADP
ajfti-5653	315	8	the	the	DET
ajfti-5653	315	9	technology	technology	NOUN
ajfti-5653	315	10	acceptance	acceptance	NOUN
ajfti-5653	315	11	model	model	NOUN
ajfti-5653	315	12	,	,	PUNCT
ajfti-5653	315	13	which	which	PRON
ajfti-5653	315	14	links	link	VERB
ajfti-5653	315	15	user	user	NOUN
ajfti-5653	315	16	-	-	PUNCT
ajfti-5653	315	17	centric	centric	ADJ
ajfti-5653	315	18	elements	element	NOUN
ajfti-5653	315	19	like	like	ADP
ajfti-5653	315	20	perceived	perceive	VERB
ajfti-5653	315	21	operational	operational	ADJ
ajfti-5653	315	22	advantages	advantage	NOUN
ajfti-5653	315	23	and	and	CCONJ
ajfti-5653	315	24	ease	ease	NOUN
ajfti-5653	315	25	of	of	ADP
ajfti-5653	315	26	system	system	NOUN
ajfti-5653	315	27	learning	learn	VERB
ajfti-5653	315	28	to	to	ADP
ajfti-5653	315	29	bank	bank	NOUN
ajfti-5653	315	30	performance	performance	NOUN
ajfti-5653	315	31	.	.	PUNCT
ajfti-5653	316	1	the	the	DET
ajfti-5653	316	2	findings	finding	NOUN
ajfti-5653	316	3	of	of	ADP
ajfti-5653	316	4	olaoye	olaoye	PROPN
ajfti-5653	316	5	&	&	CCONJ
ajfti-5653	316	6	akadi	akadi	PROPN
ajfti-5653	316	7	table	table	NOUN
ajfti-5653	316	8	3	3	NUM
ajfti-5653	316	9	:	:	PUNCT
ajfti-5653	316	10	hausman	hausman	ADJ
ajfti-5653	316	11	test	test	NOUN
ajfti-5653	316	12	test	test	NOUN
ajfti-5653	316	13	summary	summary	NOUN
ajfti-5653	316	14	chi	chi	PROPN
ajfti-5653	316	15	-	-	PUNCT
ajfti-5653	316	16	sq	sq	PROPN
ajfti-5653	316	17	.	.	PROPN
ajfti-5653	316	18	statistic	statistic	ADJ
ajfti-5653	316	19	chi	chi	PROPN
ajfti-5653	316	20	-	-	PUNCT
ajfti-5653	316	21	sq	sq	PROPN
ajfti-5653	316	22	.	.	PUNCT
ajfti-5653	316	23	d.f	d.f	PROPN
ajfti-5653	316	24	.	.	PROPN
ajfti-5653	316	25	prob	prob	PROPN
ajfti-5653	316	26	.	.	PUNCT
ajfti-5653	317	1	cross	cross	ADJ
ajfti-5653	317	2	-	-	ADJ
ajfti-5653	317	3	section	section	ADJ
ajfti-5653	317	4	random	random	ADJ
ajfti-5653	317	5	26.620086	26.620086	NUM
ajfti-5653	317	6	2	2	NUM
ajfti-5653	317	7	0.0000	0.0000	NUM
ajfti-5653	317	8	source	source	NOUN
ajfti-5653	317	9	:	:	PUNCT
ajfti-5653	317	10	e	e	ADJ
ajfti-5653	317	11	-	-	NOUN
ajfti-5653	317	12	view	view	NOUN
ajfti-5653	317	13	output	output	NOUN
ajfti-5653	317	14	,	,	PUNCT
ajfti-5653	317	15	2025	2025	NUM
ajfti-5653	317	16	table	table	NOUN
ajfti-5653	317	17	4	4	NUM
ajfti-5653	317	18	:	:	PUNCT
ajfti-5653	317	19	regression	regression	VERB
ajfti-5653	317	20	analysis	analysis	NOUN
ajfti-5653	317	21	(	(	PUNCT
ajfti-5653	317	22	fixed	fix	VERB
ajfti-5653	317	23	effect	effect	NOUN
ajfti-5653	317	24	)	)	PUNCT
ajfti-5653	317	25	variable	variable	ADJ
ajfti-5653	317	26	coefficient	coefficient	NOUN
ajfti-5653	317	27	std	std	PROPN
ajfti-5653	317	28	.	.	NOUN
ajfti-5653	317	29	error	error	NOUN
ajfti-5653	317	30	t	t	NOUN
ajfti-5653	317	31	-	-	PUNCT
ajfti-5653	317	32	statistic	statistic	NOUN
ajfti-5653	317	33	prob	prob	NOUN
ajfti-5653	317	34	.	.	PUNCT
ajfti-5653	318	1	c	c	PROPN
ajfti-5653	318	2	54.72383	54.72383	NUM
ajfti-5653	318	3	24.80370	24.80370	NUM
ajfti-5653	318	4	2.206277	2.206277	NUM
ajfti-5653	318	5	0.0295	0.0295	NUM
ajfti-5653	318	6	swc	swc	NOUN
ajfti-5653	318	7	7.966379	7.966379	NUM
ajfti-5653	318	8	2.089830	2.089830	NUM
ajfti-5653	318	9	3.811974	3.811974	NUM
ajfti-5653	318	10	0.0002	0.0002	NUM
ajfti-5653	318	11	trc	trc	PROPN
ajfti-5653	318	12	12.50473	12.50473	NUM
ajfti-5653	318	13	1.815725	1.815725	NUM
ajfti-5653	318	14	6.886906	6.886906	NUM
ajfti-5653	318	15	0.0000	0.0000	NUM
ajfti-5653	318	16	r	r	NOUN
ajfti-5653	318	17	-	-	PUNCT
ajfti-5653	318	18	squared	square	VERB
ajfti-5653	318	19	0.557380	0.557380	NUM
ajfti-5653	318	20	mean	mean	NOUN
ajfti-5653	318	21	dependent	dependent	ADJ
ajfti-5653	318	22	var	var	NOUN
ajfti-5653	318	23	3.143964	3.143964	NUM
ajfti-5653	318	24	adjusted	adjust	VERB
ajfti-5653	318	25	r	r	NOUN
ajfti-5653	318	26	-	-	PUNCT
ajfti-5653	318	27	squared	square	VERB
ajfti-5653	318	28	0.503096	0.503096	NUM
ajfti-5653	318	29	s.d	s.d	PROPN
ajfti-5653	318	30	.	.	PUNCT
ajfti-5653	319	1	dependent	dependent	ADJ
ajfti-5653	319	2	var	var	PROPN
ajfti-5653	319	3	11.80631	11.80631	NUM
ajfti-5653	320	1	s.e	s.e	PROPN
ajfti-5653	320	2	.	.	PROPN
ajfti-5653	320	3	of	of	ADP
ajfti-5653	320	4	regression	regression	NOUN
ajfti-5653	320	5	8.322434	8.322434	NUM
ajfti-5653	320	6	akaike	akaike	ADJ
ajfti-5653	320	7	info	info	NOUN
ajfti-5653	320	8	criterion	criterion	NOUN
ajfti-5653	320	9	7.185067	7.185067	NUM
ajfti-5653	320	10	sum	sum	NOUN
ajfti-5653	320	11	squared	square	VERB
ajfti-5653	320	12	resid	resid	NOUN
ajfti-5653	320	13	7341.868	7341.868	NUM
ajfti-5653	320	14	schwarz	schwarz	NOUN
ajfti-5653	320	15	criterion	criterion	NOUN
ajfti-5653	320	16	7.510275	7.510275	NUM
ajfti-5653	320	17	log	log	NOUN
ajfti-5653	320	18	likelihood	likelihood	NOUN
ajfti-5653	320	19	-417.1040	-417.1040	ADJ
ajfti-5653	320	20	hannan	hannan	PROPN
ajfti-5653	320	21	-	-	PUNCT
ajfti-5653	320	22	quinn	quinn	PROPN
ajfti-5653	320	23	criter	criter	NOUN
ajfti-5653	320	24	.	.	PUNCT
ajfti-5653	321	1	7.317135	7.317135	NUM
ajfti-5653	321	2	f	f	X
ajfti-5653	321	3	-	-	PUNCT
ajfti-5653	321	4	statistic	statistic	ADJ
ajfti-5653	321	5	10.26793	10.26793	NUM
ajfti-5653	321	6	durbin	durbin	ADJ
ajfti-5653	321	7	-	-	PUNCT
ajfti-5653	321	8	watson	watson	NOUN
ajfti-5653	321	9	stat	stat	PROPN
ajfti-5653	321	10	2.390749	2.390749	NUM
ajfti-5653	321	11	prob(f	prob(f	NOUN
ajfti-5653	321	12	-	-	PUNCT
ajfti-5653	321	13	statistic	statistic	NOUN
ajfti-5653	321	14	)	)	PUNCT
ajfti-5653	321	15	0.000000	0.000000	NUM
ajfti-5653	321	16	source	source	NOUN
ajfti-5653	321	17	:	:	PUNCT
ajfti-5653	321	18	e	e	ADJ
ajfti-5653	321	19	-	-	NOUN
ajfti-5653	321	20	view	view	NOUN
ajfti-5653	321	21	output	output	NOUN
ajfti-5653	321	22	,	,	PUNCT
ajfti-5653	321	23	2025	2025	NUM
ajfti-5653	321	24	pa	pa	PROPN
ajfti-5653	321	25	ge	ge	PROPN
ajfti-5653	321	26	15	15	NUM
ajfti-5653	321	27	2	2	NUM
ajfti-5653	321	28	https://journals.e-palli.com/home/index.php/ajfti	https://journals.e-palli.com/home/index.php/ajfti	NOUN
ajfti-5653	321	29	am	be	AUX
ajfti-5653	321	30	.	.	PUNCT
ajfti-5653	322	1	j.	j.	PROPN
ajfti-5653	322	2	financ	financ	PROPN
ajfti-5653	322	3	.	.	PUNCT
ajfti-5653	323	1	technol	technol	PROPN
ajfti-5653	323	2	.	.	PUNCT
ajfti-5653	323	3	innov	innov	PROPN
ajfti-5653	323	4	.	.	PUNCT
ajfti-5653	324	1	3(1	3(1	NUM
ajfti-5653	324	2	)	)	PUNCT
ajfti-5653	324	3	143	143	NUM
ajfti-5653	324	4	-	-	SYM
ajfti-5653	324	5	154	154	NUM
ajfti-5653	324	6	,	,	PUNCT
ajfti-5653	324	7	2025	2025	NUM
ajfti-5653	324	8	(	(	PUNCT
ajfti-5653	324	9	2024	2024	NUM
ajfti-5653	324	10	)	)	PUNCT
ajfti-5653	324	11	,	,	PUNCT
ajfti-5653	324	12	ozondu	ozondu	NOUN
ajfti-5653	324	13	et	et	PROPN
ajfti-5653	324	14	al	al	PROPN
ajfti-5653	324	15	.	.	PROPN
ajfti-5653	325	1	(	(	PUNCT
ajfti-5653	325	2	2024	2024	NUM
ajfti-5653	325	3	)	)	PUNCT
ajfti-5653	325	4	,	,	PUNCT
ajfti-5653	325	5	akai	akai	PROPN
ajfti-5653	325	6	et	et	PROPN
ajfti-5653	325	7	al	al	PROPN
ajfti-5653	325	8	.	.	PROPN
ajfti-5653	326	1	(	(	PUNCT
ajfti-5653	326	2	2023	2023	NUM
ajfti-5653	326	3	)	)	PUNCT
ajfti-5653	326	4	,	,	PUNCT
ajfti-5653	326	5	and	and	CCONJ
ajfti-5653	326	6	egbe	egbe	NOUN
ajfti-5653	326	7	(	(	PUNCT
ajfti-5653	326	8	2020	2020	NUM
ajfti-5653	326	9	)	)	PUNCT
ajfti-5653	326	10	are	be	AUX
ajfti-5653	326	11	in	in	ADP
ajfti-5653	326	12	agreement	agreement	NOUN
ajfti-5653	326	13	with	with	ADP
ajfti-5653	326	14	this	this	DET
ajfti-5653	326	15	result	result	NOUN
ajfti-5653	326	16	;	;	PUNCT
ajfti-5653	326	17	however	however	ADV
ajfti-5653	326	18	,	,	PUNCT
ajfti-5653	326	19	studies	study	NOUN
ajfti-5653	326	20	conducted	conduct	VERB
ajfti-5653	326	21	by	by	ADP
ajfti-5653	326	22	onifade	onifade	NOUN
ajfti-5653	326	23	and	and	CCONJ
ajfti-5653	326	24	dedire	dedire	NOUN
ajfti-5653	326	25	(	(	PUNCT
ajfti-5653	326	26	2024	2024	NUM
ajfti-5653	326	27	)	)	PUNCT
ajfti-5653	326	28	,	,	PUNCT
ajfti-5653	326	29	enaibre	enaibre	NOUN
ajfti-5653	326	30	et	et	PROPN
ajfti-5653	326	31	al	al	PROPN
ajfti-5653	326	32	.	.	PROPN
ajfti-5653	327	1	(	(	PUNCT
ajfti-5653	327	2	2024	2024	NUM
ajfti-5653	327	3	)	)	PUNCT
ajfti-5653	327	4	,	,	PUNCT
ajfti-5653	327	5	and	and	CCONJ
ajfti-5653	327	6	ezejofor	ezejofor	ADP
ajfti-5653	327	7	et	et	PROPN
ajfti-5653	327	8	al	al	PROPN
ajfti-5653	327	9	.	.	PROPN
ajfti-5653	328	1	(	(	PUNCT
ajfti-5653	328	2	2024	2024	NUM
ajfti-5653	328	3	)	)	PUNCT
ajfti-5653	328	4	do	do	AUX
ajfti-5653	328	5	not	not	PART
ajfti-5653	328	6	support	support	VERB
ajfti-5653	328	7	it	it	PRON
ajfti-5653	328	8	.	.	PUNCT
ajfti-5653	329	1	conclusion	conclusion	NOUN
ajfti-5653	329	2	in	in	ADP
ajfti-5653	329	3	line	line	NOUN
ajfti-5653	329	4	with	with	ADP
ajfti-5653	329	5	the	the	DET
ajfti-5653	329	6	research	research	NOUN
ajfti-5653	329	7	findings	finding	NOUN
ajfti-5653	329	8	,	,	PUNCT
ajfti-5653	329	9	the	the	DET
ajfti-5653	329	10	study	study	NOUN
ajfti-5653	329	11	concludes	conclude	VERB
ajfti-5653	329	12	as	as	SCONJ
ajfti-5653	329	13	follows	follow	VERB
ajfti-5653	329	14	:	:	PUNCT
ajfti-5653	329	15	regression	regression	NOUN
ajfti-5653	329	16	table	table	NOUN
ajfti-5653	329	17	results	result	NOUN
ajfti-5653	329	18	showed	show	VERB
ajfti-5653	329	19	that	that	SCONJ
ajfti-5653	329	20	software	software	NOUN
ajfti-5653	329	21	cost	cost	NOUN
ajfti-5653	329	22	has	have	VERB
ajfti-5653	329	23	a	a	DET
ajfti-5653	329	24	significant	significant	ADJ
ajfti-5653	329	25	impact	impact	NOUN
ajfti-5653	329	26	on	on	ADP
ajfti-5653	329	27	return	return	NOUN
ajfti-5653	329	28	on	on	ADP
ajfti-5653	329	29	assets	asset	NOUN
ajfti-5653	329	30	of	of	ADP
ajfti-5653	329	31	nigerian	nigerian	ADJ
ajfti-5653	329	32	listed	list	VERB
ajfti-5653	329	33	deposit	deposit	NOUN
ajfti-5653	329	34	money	money	NOUN
ajfti-5653	329	35	banks	bank	NOUN
ajfti-5653	329	36	,	,	PUNCT
ajfti-5653	329	37	and	and	CCONJ
ajfti-5653	329	38	the	the	DET
ajfti-5653	329	39	study	study	NOUN
ajfti-5653	329	40	concludes	conclude	VERB
ajfti-5653	329	41	that	that	SCONJ
ajfti-5653	329	42	software	software	NOUN
ajfti-5653	329	43	cost	cost	NOUN
ajfti-5653	329	44	has	have	VERB
ajfti-5653	329	45	a	a	DET
ajfti-5653	329	46	significant	significant	ADJ
ajfti-5653	329	47	impact	impact	NOUN
ajfti-5653	329	48	on	on	ADP
ajfti-5653	329	49	return	return	NOUN
ajfti-5653	329	50	on	on	ADP
ajfti-5653	329	51	assets	asset	NOUN
ajfti-5653	329	52	of	of	ADP
ajfti-5653	329	53	nigerian	nigerian	ADJ
ajfti-5653	329	54	listed	list	VERB
ajfti-5653	329	55	deposit	deposit	NOUN
ajfti-5653	329	56	money	money	NOUN
ajfti-5653	329	57	banks	bank	NOUN
ajfti-5653	329	58	and	and	CCONJ
ajfti-5653	329	59	can	can	AUX
ajfti-5653	329	60	therefore	therefore	ADV
ajfti-5653	329	61	be	be	AUX
ajfti-5653	329	62	used	use	VERB
ajfti-5653	329	63	to	to	PART
ajfti-5653	329	64	predict	predict	VERB
ajfti-5653	329	65	return	return	NOUN
ajfti-5653	329	66	on	on	ADP
ajfti-5653	329	67	assets	asset	NOUN
ajfti-5653	329	68	of	of	ADP
ajfti-5653	329	69	the	the	DET
ajfti-5653	329	70	chosen	choose	VERB
ajfti-5653	329	71	banks	bank	NOUN
ajfti-5653	329	72	.	.	PUNCT
ajfti-5653	330	1	the	the	DET
ajfti-5653	330	2	results	result	NOUN
ajfti-5653	330	3	also	also	ADV
ajfti-5653	330	4	showed	show	VERB
ajfti-5653	330	5	that	that	SCONJ
ajfti-5653	330	6	the	the	DET
ajfti-5653	330	7	return	return	NOUN
ajfti-5653	330	8	on	on	ADP
ajfti-5653	330	9	assets	asset	NOUN
ajfti-5653	330	10	of	of	ADP
ajfti-5653	330	11	nigerian	nigerian	ADJ
ajfti-5653	330	12	listed	list	VERB
ajfti-5653	330	13	deposit	deposit	NOUN
ajfti-5653	330	14	money	money	NOUN
ajfti-5653	330	15	banks	bank	NOUN
ajfti-5653	330	16	is	be	AUX
ajfti-5653	330	17	significantly	significantly	ADV
ajfti-5653	330	18	affected	affect	VERB
ajfti-5653	330	19	by	by	ADP
ajfti-5653	330	20	training	training	NOUN
ajfti-5653	330	21	costs	cost	NOUN
ajfti-5653	330	22	.	.	PUNCT
ajfti-5653	331	1	furthermore	furthermore	ADV
ajfti-5653	331	2	,	,	PUNCT
ajfti-5653	331	3	the	the	DET
ajfti-5653	331	4	results	result	NOUN
ajfti-5653	331	5	showed	show	VERB
ajfti-5653	331	6	that	that	SCONJ
ajfti-5653	331	7	the	the	DET
ajfti-5653	331	8	return	return	NOUN
ajfti-5653	331	9	on	on	ADP
ajfti-5653	331	10	assets	asset	NOUN
ajfti-5653	331	11	of	of	ADP
ajfti-5653	331	12	nigerian	nigerian	ADJ
ajfti-5653	331	13	listed	list	VERB
ajfti-5653	331	14	deposit	deposit	NOUN
ajfti-5653	331	15	money	money	NOUN
ajfti-5653	331	16	institutions	institution	NOUN
ajfti-5653	331	17	is	be	AUX
ajfti-5653	331	18	significantly	significantly	ADV
ajfti-5653	331	19	impacted	impact	VERB
ajfti-5653	331	20	by	by	ADP
ajfti-5653	331	21	training	training	NOUN
ajfti-5653	331	22	costs	cost	NOUN
ajfti-5653	331	23	.	.	PUNCT
ajfti-5653	332	1	the	the	DET
ajfti-5653	332	2	study	study	NOUN
ajfti-5653	332	3	comes	come	VERB
ajfti-5653	332	4	to	to	ADP
ajfti-5653	332	5	the	the	DET
ajfti-5653	332	6	conclusion	conclusion	NOUN
ajfti-5653	332	7	that	that	SCONJ
ajfti-5653	332	8	as	as	SCONJ
ajfti-5653	332	9	training	training	NOUN
ajfti-5653	332	10	costs	cost	NOUN
ajfti-5653	332	11	have	have	VERB
ajfti-5653	332	12	a	a	DET
ajfti-5653	332	13	favorable	favorable	ADJ
ajfti-5653	332	14	impact	impact	NOUN
ajfti-5653	332	15	on	on	ADP
ajfti-5653	332	16	the	the	DET
ajfti-5653	332	17	return	return	NOUN
ajfti-5653	332	18	on	on	ADP
ajfti-5653	332	19	assets	asset	NOUN
ajfti-5653	332	20	of	of	ADP
ajfti-5653	332	21	nigerian	nigerian	ADJ
ajfti-5653	332	22	listed	list	VERB
ajfti-5653	332	23	deposit	deposit	NOUN
ajfti-5653	332	24	money	money	NOUN
ajfti-5653	332	25	banks	bank	NOUN
ajfti-5653	332	26	,	,	PUNCT
ajfti-5653	332	27	their	their	PRON
ajfti-5653	332	28	importance	importance	NOUN
ajfti-5653	332	29	in	in	ADP
ajfti-5653	332	30	influencing	influence	VERB
ajfti-5653	332	31	return	return	NOUN
ajfti-5653	332	32	on	on	ADP
ajfti-5653	332	33	assets	asset	NOUN
ajfti-5653	332	34	can	can	AUX
ajfti-5653	332	35	not	not	PART
ajfti-5653	332	36	be	be	AUX
ajfti-5653	332	37	overstated	overstate	VERB
ajfti-5653	332	38	.	.	PUNCT
ajfti-5653	333	1	recommendations	recommendation	NOUN
ajfti-5653	333	2	the	the	DET
ajfti-5653	333	3	underlisted	underlisted	ADJ
ajfti-5653	333	4	recommendations	recommendation	NOUN
ajfti-5653	333	5	were	be	AUX
ajfti-5653	333	6	made	make	VERB
ajfti-5653	333	7	in	in	ADP
ajfti-5653	333	8	accordance	accordance	NOUN
ajfti-5653	333	9	to	to	ADP
ajfti-5653	333	10	the	the	DET
ajfti-5653	333	11	findings	finding	NOUN
ajfti-5653	333	12	and	and	CCONJ
ajfti-5653	333	13	conclusion	conclusion	NOUN
ajfti-5653	333	14	of	of	ADP
ajfti-5653	333	15	the	the	DET
ajfti-5653	333	16	study	study	NOUN
ajfti-5653	333	17	:	:	PUNCT
ajfti-5653	333	18	nigerian	nigerian	PROPN
ajfti-5653	333	19	listed	list	VERB
ajfti-5653	333	20	deposit	deposit	NOUN
ajfti-5653	333	21	money	money	NOUN
ajfti-5653	333	22	banks	bank	NOUN
ajfti-5653	333	23	should	should	AUX
ajfti-5653	333	24	increase	increase	VERB
ajfti-5653	333	25	their	their	PRON
ajfti-5653	333	26	investment	investment	NOUN
ajfti-5653	333	27	in	in	ADP
ajfti-5653	333	28	accounting	accounting	NOUN
ajfti-5653	333	29	software	software	NOUN
ajfti-5653	333	30	as	as	SCONJ
ajfti-5653	333	31	it	it	PRON
ajfti-5653	333	32	’s	’	VERB
ajfti-5653	333	33	a	a	DET
ajfti-5653	333	34	creative	creative	ADJ
ajfti-5653	333	35	strategy	strategy	NOUN
ajfti-5653	333	36	to	to	PART
ajfti-5653	333	37	increase	increase	VERB
ajfti-5653	333	38	their	their	PRON
ajfti-5653	333	39	return	return	NOUN
ajfti-5653	333	40	on	on	ADP
ajfti-5653	333	41	assets	asset	NOUN
ajfti-5653	333	42	and	and	CCONJ
ajfti-5653	333	43	provide	provide	VERB
ajfti-5653	333	44	them	they	PRON
ajfti-5653	333	45	a	a	DET
ajfti-5653	333	46	competitive	competitive	ADJ
ajfti-5653	333	47	edge	edge	NOUN
ajfti-5653	333	48	over	over	ADP
ajfti-5653	333	49	rivals	rival	NOUN
ajfti-5653	333	50	.	.	PUNCT
ajfti-5653	334	1	the	the	DET
ajfti-5653	334	2	study	study	NOUN
ajfti-5653	334	3	concluded	conclude	VERB
ajfti-5653	334	4	that	that	SCONJ
ajfti-5653	334	5	the	the	DET
ajfti-5653	334	6	cost	cost	NOUN
ajfti-5653	334	7	of	of	ADP
ajfti-5653	334	8	training	training	NOUN
ajfti-5653	334	9	has	have	VERB
ajfti-5653	334	10	a	a	DET
ajfti-5653	334	11	major	major	ADJ
ajfti-5653	334	12	impact	impact	NOUN
ajfti-5653	334	13	on	on	ADP
ajfti-5653	334	14	the	the	DET
ajfti-5653	334	15	financial	financial	ADJ
ajfti-5653	334	16	performance	performance	NOUN
ajfti-5653	334	17	of	of	ADP
ajfti-5653	334	18	nigerian	nigerian	ADJ
ajfti-5653	334	19	deposit	deposit	NOUN
ajfti-5653	334	20	money	money	NOUN
ajfti-5653	334	21	banks	bank	NOUN
ajfti-5653	334	22	.	.	PUNCT
ajfti-5653	335	1	as	as	ADP
ajfti-5653	335	2	a	a	DET
ajfti-5653	335	3	result	result	NOUN
ajfti-5653	335	4	,	,	PUNCT
ajfti-5653	335	5	it	it	PRON
ajfti-5653	335	6	is	be	AUX
ajfti-5653	335	7	therefore	therefore	ADV
ajfti-5653	335	8	suggested	suggest	VERB
ajfti-5653	335	9	that	that	SCONJ
ajfti-5653	335	10	the	the	DET
ajfti-5653	335	11	nigerian	nigerian	ADJ
ajfti-5653	335	12	government	government	NOUN
ajfti-5653	335	13	,	,	PUNCT
ajfti-5653	335	14	trade	trade	NOUN
ajfti-5653	335	15	associations	association	NOUN
ajfti-5653	335	16	,	,	PUNCT
ajfti-5653	335	17	and	and	CCONJ
ajfti-5653	335	18	financial	financial	ADJ
ajfti-5653	335	19	institutions	institution	NOUN
ajfti-5653	335	20	give	give	VERB
ajfti-5653	335	21	training	training	NOUN
ajfti-5653	335	22	and	and	CCONJ
ajfti-5653	335	23	skill	skill	NOUN
ajfti-5653	335	24	development	development	NOUN
ajfti-5653	335	25	in	in	ADP
ajfti-5653	335	26	technology	technology	NOUN
ajfti-5653	335	27	infrastructure	infrastructure	NOUN
ajfti-5653	335	28	top	top	ADJ
ajfti-5653	335	29	priority	priority	NOUN
ajfti-5653	335	30	in	in	ADP
ajfti-5653	335	31	order	order	NOUN
ajfti-5653	335	32	to	to	PART
ajfti-5653	335	33	facilitate	facilitate	VERB
ajfti-5653	335	34	the	the	DET
ajfti-5653	335	35	broad	broad	ADJ
ajfti-5653	335	36	implementation	implementation	NOUN
ajfti-5653	335	37	of	of	ADP
ajfti-5653	335	38	cloud	cloud	NOUN
ajfti-5653	335	39	-	-	PUNCT
ajfti-5653	335	40	based	base	VERB
ajfti-5653	335	41	accounting	accounting	NOUN
ajfti-5653	335	42	in	in	ADP
ajfti-5653	335	43	nigerian	nigerian	ADJ
ajfti-5653	335	44	deposit	deposit	NOUN
ajfti-5653	335	45	money	money	NOUN
ajfti-5653	335	46	banks	bank	NOUN
ajfti-5653	335	47	.	.	PUNCT
ajfti-5653	336	1	references	reference	NOUN
ajfti-5653	336	2	abdulmunim	abdulmunim	ADJ
ajfti-5653	336	3	,	,	PUNCT
ajfti-5653	336	4	o.	o.	INTJ
ajfti-5653	336	5	(	(	PUNCT
ajfti-5653	336	6	2018	2018	NUM
ajfti-5653	336	7	)	)	PUNCT
ajfti-5653	336	8	.	.	PUNCT
ajfti-5653	337	1	cloud	cloud	NOUN
ajfti-5653	337	2	accounting	accounting	NOUN
ajfti-5653	337	3	in	in	ADP
ajfti-5653	337	4	jordanian	jordanian	ADJ
ajfti-5653	337	5	public	public	ADJ
ajfti-5653	337	6	shareholding	shareholding	NOUN
ajfti-5653	337	7	companies	company	NOUN
ajfti-5653	337	8	:	:	PUNCT
ajfti-5653	337	9	the	the	DET
ajfti-5653	337	10	role	role	NOUN
ajfti-5653	337	11	of	of	ADP
ajfti-5653	337	12	internal	internal	ADJ
ajfti-5653	337	13	audit	audit	NOUN
ajfti-5653	337	14	.	.	PUNCT
ajfti-5653	338	1	corporate	corporate	ADJ
ajfti-5653	338	2	ownership	ownership	NOUN
ajfti-5653	338	3	&	&	CCONJ
ajfti-5653	338	4	control	control	PROPN
ajfti-5653	338	5	,	,	PUNCT
ajfti-5653	338	6	15(4	15(4	NUM
ajfti-5653	338	7	)	)	PUNCT
ajfti-5653	338	8	,	,	PUNCT
ajfti-5653	338	9	158–164	158–164	NUM
ajfti-5653	338	10	.	.	PUNCT
ajfti-5653	338	11	abidde	abidde	PROPN
ajfti-5653	338	12	,	,	PUNCT
ajfti-5653	338	13	m.	m.	NOUN
ajfti-5653	338	14	o.	o.	PROPN
ajfti-5653	338	15	(	(	PUNCT
ajfti-5653	338	16	2021	2021	NUM
ajfti-5653	338	17	)	)	PUNCT
ajfti-5653	338	18	.	.	PUNCT
ajfti-5653	339	1	cloud	cloud	NOUN
ajfti-5653	339	2	computer	computer	NOUN
ajfti-5653	339	3	-	-	PUNCT
ajfti-5653	339	4	based	base	VERB
ajfti-5653	339	5	accounting	accounting	NOUN
ajfti-5653	339	6	and	and	CCONJ
ajfti-5653	339	7	corporate	corporate	ADJ
ajfti-5653	339	8	financial	financial	ADJ
ajfti-5653	339	9	performance	performance	NOUN
ajfti-5653	339	10	:	:	PUNCT
ajfti-5653	339	11	a	a	DET
ajfti-5653	339	12	study	study	NOUN
ajfti-5653	339	13	of	of	ADP
ajfti-5653	339	14	some	some	DET
ajfti-5653	339	15	listed	list	VERB
ajfti-5653	339	16	manufacturing	manufacturing	NOUN
ajfti-5653	339	17	companies	company	NOUN
ajfti-5653	339	18	in	in	ADP
ajfti-5653	339	19	nigeria	nigeria	PROPN
ajfti-5653	339	20	.	.	PUNCT
ajfti-5653	340	1	iosr	iosr	PROPN
ajfti-5653	340	2	journal	journal	PROPN
ajfti-5653	340	3	of	of	ADP
ajfti-5653	340	4	business	business	NOUN
ajfti-5653	340	5	and	and	CCONJ
ajfti-5653	340	6	management	management	NOUN
ajfti-5653	340	7	,	,	PUNCT
ajfti-5653	340	8	23(3	23(3	NUM
ajfti-5653	340	9	)	)	PUNCT
ajfti-5653	340	10	,	,	PUNCT
ajfti-5653	340	11	12–19	12–19	NUM
ajfti-5653	340	12	.	.	PUNCT
ajfti-5653	341	1	abubakar	abubakar	PROPN
ajfti-5653	341	2	,	,	PUNCT
ajfti-5653	341	3	f.	f.	PROPN
ajfti-5653	341	4	m.	m.	PROPN
ajfti-5653	341	5	,	,	PUNCT
ajfti-5653	341	6	&	&	CCONJ
ajfti-5653	341	7	bala	bala	PROPN
ajfti-5653	341	8	,	,	PUNCT
ajfti-5653	341	9	a.	a.	NOUN
ajfti-5653	341	10	(	(	PUNCT
ajfti-5653	341	11	2023	2023	NUM
ajfti-5653	341	12	)	)	PUNCT
ajfti-5653	341	13	.	.	PUNCT
ajfti-5653	342	1	user	user	NOUN
ajfti-5653	342	2	perception	perception	NOUN
ajfti-5653	342	3	and	and	CCONJ
ajfti-5653	342	4	trust	trust	NOUN
ajfti-5653	342	5	in	in	ADP
ajfti-5653	342	6	digital	digital	ADJ
ajfti-5653	342	7	accounting	accounting	NOUN
ajfti-5653	342	8	platforms	platform	NOUN
ajfti-5653	342	9	in	in	ADP
ajfti-5653	342	10	nigerian	nigerian	ADJ
ajfti-5653	342	11	banks	bank	NOUN
ajfti-5653	342	12	.	.	PUNCT
ajfti-5653	343	1	journal	journal	PROPN
ajfti-5653	343	2	of	of	ADP
ajfti-5653	343	3	financial	financial	ADJ
ajfti-5653	343	4	technology	technology	NOUN
ajfti-5653	343	5	and	and	CCONJ
ajfti-5653	343	6	innovation	innovation	NOUN
ajfti-5653	343	7	,	,	PUNCT
ajfti-5653	343	8	4(1	4(1	NOUN
ajfti-5653	343	9	)	)	PUNCT
ajfti-5653	343	10	,	,	PUNCT
ajfti-5653	343	11	61–77	61–77	NUM
ajfti-5653	343	12	.	.	PUNCT
ajfti-5653	344	1	afolabi	afolabi	NOUN
ajfti-5653	344	2	,	,	PUNCT
ajfti-5653	344	3	t.	t.	PROPN
ajfti-5653	344	4	j.	j.	PROPN
ajfti-5653	344	5	,	,	PUNCT
ajfti-5653	344	6	&	&	CCONJ
ajfti-5653	344	7	hassan	hassan	PROPN
ajfti-5653	344	8	,	,	PUNCT
ajfti-5653	344	9	r.	r.	PROPN
ajfti-5653	344	10	a.	a.	PROPN
ajfti-5653	344	11	(	(	PUNCT
ajfti-5653	344	12	2023	2023	NUM
ajfti-5653	344	13	)	)	PUNCT
ajfti-5653	344	14	.	.	PUNCT
ajfti-5653	345	1	adoption	adoption	NOUN
ajfti-5653	345	2	of	of	ADP
ajfti-5653	345	3	digital	digital	ADJ
ajfti-5653	345	4	financial	financial	ADJ
ajfti-5653	345	5	tools	tool	NOUN
ajfti-5653	345	6	in	in	ADP
ajfti-5653	345	7	the	the	DET
ajfti-5653	345	8	nigerian	nigerian	ADJ
ajfti-5653	345	9	banking	banking	NOUN
ajfti-5653	345	10	sector	sector	NOUN
ajfti-5653	345	11	:	:	PUNCT
ajfti-5653	345	12	an	an	DET
ajfti-5653	345	13	innovation	innovation	NOUN
ajfti-5653	345	14	diffusion	diffusion	NOUN
ajfti-5653	345	15	perspective	perspective	NOUN
ajfti-5653	345	16	.	.	PUNCT
ajfti-5653	346	1	nigerian	nigerian	ADJ
ajfti-5653	346	2	journal	journal	PROPN
ajfti-5653	346	3	of	of	ADP
ajfti-5653	346	4	financial	financial	ADJ
ajfti-5653	346	5	technology	technology	NOUN
ajfti-5653	346	6	,	,	PUNCT
ajfti-5653	346	7	9(1	9(1	NUM
ajfti-5653	346	8	)	)	PUNCT
ajfti-5653	346	9	,	,	PUNCT
ajfti-5653	346	10	55–69	55–69	NUM
ajfti-5653	346	11	.	.	PUNCT
ajfti-5653	347	1	agaji	agaji	PROPN
ajfti-5653	347	2	,	,	PUNCT
ajfti-5653	347	3	n.	n.	PROPN
ajfti-5653	347	4	p.	p.	PROPN
ajfti-5653	347	5	i.	i.	PROPN
ajfti-5653	347	6	(	(	PUNCT
ajfti-5653	347	7	2023	2023	NUM
ajfti-5653	347	8	)	)	PUNCT
ajfti-5653	347	9	.	.	PUNCT
ajfti-5653	348	1	empirical	empirical	ADJ
ajfti-5653	348	2	investigation	investigation	NOUN
ajfti-5653	348	3	into	into	ADP
ajfti-5653	348	4	the	the	DET
ajfti-5653	348	5	effects	effect	NOUN
ajfti-5653	348	6	of	of	ADP
ajfti-5653	348	7	cashless	cashless	NOUN
ajfti-5653	348	8	policy	policy	NOUN
ajfti-5653	348	9	on	on	ADP
ajfti-5653	348	10	deposit	deposit	NOUN
ajfti-5653	348	11	money	money	NOUN
ajfti-5653	348	12	banks	bank	NOUN
ajfti-5653	348	13	liquidity	liquidity	NOUN
ajfti-5653	348	14	in	in	ADP
ajfti-5653	348	15	nigeria	nigeria	PROPN
ajfti-5653	348	16	.	.	PUNCT
ajfti-5653	349	1	journal	journal	PROPN
ajfti-5653	349	2	of	of	ADP
ajfti-5653	349	3	financial	financial	ADJ
ajfti-5653	349	4	economics	economic	NOUN
ajfti-5653	349	5	letters	letter	NOUN
ajfti-5653	349	6	,	,	PUNCT
ajfti-5653	349	7	9	9	NUM
ajfti-5653	349	8	,	,	PUNCT
ajfti-5653	349	9	1	1	NUM
ajfti-5653	349	10	-	-	SYM
ajfti-5653	349	11	17	17	NUM
ajfti-5653	349	12	.	.	PUNCT
ajfti-5653	350	1	akadi	akadi	PROPN
ajfti-5653	350	2	,	,	PUNCT
ajfti-5653	350	3	o.	o.	PROPN
ajfti-5653	350	4	,	,	PUNCT
ajfti-5653	350	5	&	&	CCONJ
ajfti-5653	350	6	olaoye	olaoye	PROPN
ajfti-5653	350	7	,	,	PUNCT
ajfti-5653	350	8	f.	f.	PROPN
ajfti-5653	350	9	(	(	PUNCT
ajfti-5653	350	10	2024	2024	NUM
ajfti-5653	350	11	)	)	PUNCT
ajfti-5653	350	12	.	.	PUNCT
ajfti-5653	351	1	the	the	DET
ajfti-5653	351	2	impact	impact	NOUN
ajfti-5653	351	3	of	of	ADP
ajfti-5653	351	4	cloud	cloud	NOUN
ajfti-5653	351	5	-	-	PUNCT
ajfti-5653	351	6	based	base	VERB
ajfti-5653	351	7	accounting	accounting	NOUN
ajfti-5653	351	8	system	system	NOUN
ajfti-5653	351	9	on	on	ADP
ajfti-5653	351	10	the	the	DET
ajfti-5653	351	11	performance	performance	NOUN
ajfti-5653	351	12	of	of	ADP
ajfti-5653	351	13	selected	select	VERB
ajfti-5653	351	14	deposit	deposit	NOUN
ajfti-5653	351	15	money	money	NOUN
ajfti-5653	351	16	banks	bank	NOUN
ajfti-5653	351	17	in	in	ADP
ajfti-5653	351	18	nigeria	nigeria	PROPN
ajfti-5653	351	19	.	.	PUNCT
ajfti-5653	352	1	african	african	ADJ
ajfti-5653	352	2	journal	journal	PROPN
ajfti-5653	352	3	of	of	ADP
ajfti-5653	352	4	accounting	accounting	NOUN
ajfti-5653	352	5	and	and	CCONJ
ajfti-5653	352	6	financial	financial	ADJ
ajfti-5653	352	7	research	research	NOUN
ajfti-5653	352	8	,	,	PUNCT
ajfti-5653	352	9	7(1	7(1	NUM
ajfti-5653	352	10	)	)	PUNCT
ajfti-5653	352	11	,	,	PUNCT
ajfti-5653	352	12	164–186	164–186	NUM
ajfti-5653	352	13	.	.	PUNCT
ajfti-5653	352	14	akai	akai	PROPN
ajfti-5653	352	15	,	,	PUNCT
ajfti-5653	352	16	n.	n.	PROPN
ajfti-5653	352	17	d.	d.	PROPN
ajfti-5653	352	18	,	,	PUNCT
ajfti-5653	352	19	ibok	ibok	PROPN
ajfti-5653	352	20	,	,	PUNCT
ajfti-5653	352	21	n.	n.	NOUN
ajfti-5653	352	22	,	,	PUNCT
ajfti-5653	352	23	&	&	CCONJ
ajfti-5653	352	24	akinninyi	akinninyi	PROPN
ajfti-5653	352	25	,	,	PUNCT
ajfti-5653	352	26	p.	p.	PROPN
ajfti-5653	352	27	e.	e.	PROPN
ajfti-5653	352	28	(	(	PUNCT
ajfti-5653	352	29	2023	2023	NUM
ajfti-5653	352	30	)	)	PUNCT
ajfti-5653	352	31	.	.	PUNCT
ajfti-5653	353	1	cloud	cloud	NOUN
ajfti-5653	353	2	accounting	accounting	NOUN
ajfti-5653	353	3	and	and	CCONJ
ajfti-5653	353	4	the	the	DET
ajfti-5653	353	5	quality	quality	NOUN
ajfti-5653	353	6	of	of	ADP
ajfti-5653	353	7	financial	financial	ADJ
ajfti-5653	353	8	reports	report	NOUN
ajfti-5653	353	9	of	of	ADP
ajfti-5653	353	10	selected	select	VERB
ajfti-5653	353	11	banks	bank	NOUN
ajfti-5653	353	12	in	in	ADP
ajfti-5653	353	13	nigeria	nigeria	PROPN
ajfti-5653	353	14	.	.	PUNCT
ajfti-5653	354	1	european	european	PROPN
ajfti-5653	354	2	journal	journal	PROPN
ajfti-5653	354	3	of	of	ADP
ajfti-5653	354	4	accounting	accounting	NOUN
ajfti-5653	354	5	,	,	PUNCT
ajfti-5653	354	6	auditing	auditing	NOUN
ajfti-5653	354	7	and	and	CCONJ
ajfti-5653	354	8	finance	finance	NOUN
ajfti-5653	354	9	research	research	NOUN
ajfti-5653	354	10	,	,	PUNCT
ajfti-5653	354	11	11(9	11(9	PROPN
ajfti-5653	354	12	)	)	PUNCT
ajfti-5653	354	13	,	,	PUNCT
ajfti-5653	354	14	18–42	18–42	PROPN
ajfti-5653	354	15	.	.	PUNCT
ajfti-5653	354	16	akpan	akpan	PROPN
ajfti-5653	354	17	,	,	PUNCT
ajfti-5653	354	18	j.	j.	PROPN
ajfti-5653	354	19	u.	u.	PROPN
ajfti-5653	354	20	,	,	PUNCT
ajfti-5653	354	21	igbekoyi	igbekoyi	PROPN
ajfti-5653	354	22	,	,	PUNCT
ajfti-5653	354	23	o.	o.	PROPN
ajfti-5653	354	24	e.	e.	PROPN
ajfti-5653	354	25	,	,	PUNCT
ajfti-5653	354	26	ogungbade	ogungbade	VERB
ajfti-5653	354	27	,	,	PUNCT
ajfti-5653	354	28	o.	o.	PROPN
ajfti-5653	354	29	i.	i.	PROPN
ajfti-5653	354	30	,	,	PUNCT
ajfti-5653	354	31	&	&	CCONJ
ajfti-5653	354	32	osaloni	osaloni	PROPN
ajfti-5653	354	33	,	,	PUNCT
ajfti-5653	354	34	b.	b.	PROPN
ajfti-5653	354	35	o.	o.	PROPN
ajfti-5653	354	36	(	(	PUNCT
ajfti-5653	354	37	2023	2023	NUM
ajfti-5653	354	38	)	)	PUNCT
ajfti-5653	354	39	.	.	PUNCT
ajfti-5653	355	1	effect	effect	NOUN
ajfti-5653	355	2	of	of	ADP
ajfti-5653	355	3	cloud	cloud	NOUN
ajfti-5653	355	4	accounting	accounting	NOUN
ajfti-5653	355	5	on	on	ADP
ajfti-5653	355	6	financial	financial	ADJ
ajfti-5653	355	7	information	information	NOUN
ajfti-5653	355	8	quality	quality	NOUN
ajfti-5653	355	9	of	of	ADP
ajfti-5653	355	10	selected	select	VERB
ajfti-5653	355	11	firms	firm	NOUN
ajfti-5653	355	12	in	in	ADP
ajfti-5653	355	13	nigeria	nigeria	PROPN
ajfti-5653	355	14	.	.	PUNCT
ajfti-5653	356	1	international	international	ADJ
ajfti-5653	356	2	journal	journal	PROPN
ajfti-5653	356	3	of	of	ADP
ajfti-5653	356	4	research	research	NOUN
ajfti-5653	356	5	and	and	CCONJ
ajfti-5653	356	6	innovation	innovation	NOUN
ajfti-5653	356	7	in	in	ADP
ajfti-5653	356	8	social	social	ADJ
ajfti-5653	356	9	science	science	NOUN
ajfti-5653	356	10	,	,	PUNCT
ajfti-5653	356	11	7(1	7(1	NUM
ajfti-5653	356	12	)	)	PUNCT
ajfti-5653	356	13	,	,	PUNCT
ajfti-5653	356	14	18	18	NUM
ajfti-5653	356	15	-	-	SYM
ajfti-5653	356	16	26	26	NUM
ajfti-5653	356	17	.	.	PUNCT
ajfti-5653	357	1	altın	altın	PROPN
ajfti-5653	357	2	,	,	PUNCT
ajfti-5653	357	3	m.	m.	NOUN
ajfti-5653	357	4	,	,	PUNCT
ajfti-5653	357	5	&	&	CCONJ
ajfti-5653	357	6	yılmaz	yılmaz	PROPN
ajfti-5653	357	7	,	,	PUNCT
ajfti-5653	357	8	r.	r.	PROPN
ajfti-5653	357	9	(	(	PUNCT
ajfti-5653	357	10	2021	2021	NUM
ajfti-5653	357	11	)	)	PUNCT
ajfti-5653	357	12	.	.	PUNCT
ajfti-5653	358	1	adoption	adoption	NOUN
ajfti-5653	358	2	of	of	ADP
ajfti-5653	358	3	cloud	cloud	NOUN
ajfti-5653	358	4	-	-	PUNCT
ajfti-5653	358	5	based	base	VERB
ajfti-5653	358	6	accounting	accounting	NOUN
ajfti-5653	358	7	practices	practice	NOUN
ajfti-5653	358	8	in	in	ADP
ajfti-5653	358	9	turkey	turkey	NOUN
ajfti-5653	358	10	:	:	PUNCT
ajfti-5653	358	11	an	an	DET
ajfti-5653	358	12	empirical	empirical	ADJ
ajfti-5653	358	13	study	study	NOUN
ajfti-5653	358	14	.	.	PUNCT
ajfti-5653	359	1	international	international	ADJ
ajfti-5653	359	2	journal	journal	PROPN
ajfti-5653	359	3	of	of	ADP
ajfti-5653	359	4	public	public	ADJ
ajfti-5653	359	5	administration	administration	NOUN
ajfti-5653	359	6	,	,	PUNCT
ajfti-5653	359	7	45(11	45(11	NUM
ajfti-5653	359	8	)	)	PUNCT
ajfti-5653	359	9	,	,	PUNCT
ajfti-5653	359	10	819–833	819–833	NUM
ajfti-5653	359	11	.	.	PUNCT
ajfti-5653	360	1	bagozzi	bagozzi	PROPN
ajfti-5653	360	2	,	,	PUNCT
ajfti-5653	360	3	r.	r.	PROPN
ajfti-5653	360	4	p.	p.	PROPN
ajfti-5653	360	5	(	(	PUNCT
ajfti-5653	360	6	2017	2017	NUM
ajfti-5653	360	7	)	)	PUNCT
ajfti-5653	360	8	.	.	PUNCT
ajfti-5653	361	1	the	the	DET
ajfti-5653	361	2	legacy	legacy	NOUN
ajfti-5653	361	3	of	of	ADP
ajfti-5653	361	4	the	the	DET
ajfti-5653	361	5	technology	technology	NOUN
ajfti-5653	361	6	acceptance	acceptance	NOUN
ajfti-5653	361	7	model	model	NOUN
ajfti-5653	361	8	and	and	CCONJ
ajfti-5653	361	9	a	a	DET
ajfti-5653	361	10	proposal	proposal	NOUN
ajfti-5653	361	11	for	for	ADP
ajfti-5653	361	12	a	a	DET
ajfti-5653	361	13	paradigm	paradigm	NOUN
ajfti-5653	361	14	shift	shift	NOUN
ajfti-5653	361	15	.	.	PUNCT
ajfti-5653	362	1	journal	journal	NOUN
ajfti-5653	362	2	of	of	ADP
ajfti-5653	362	3	the	the	DET
ajfti-5653	362	4	association	association	NOUN
ajfti-5653	362	5	for	for	ADP
ajfti-5653	362	6	information	information	NOUN
ajfti-5653	362	7	systems	system	NOUN
ajfti-5653	362	8	,	,	PUNCT
ajfti-5653	362	9	8(4	8(4	NUM
ajfti-5653	362	10	)	)	PUNCT
ajfti-5653	362	11	,	,	PUNCT
ajfti-5653	362	12	244–254	244–254	NUM
ajfti-5653	362	13	.	.	PUNCT
ajfti-5653	363	1	barney	barney	PROPN
ajfti-5653	363	2	,	,	PUNCT
ajfti-5653	363	3	j.	j.	PROPN
ajfti-5653	363	4	(	(	PUNCT
ajfti-5653	363	5	1991	1991	NUM
ajfti-5653	363	6	)	)	PUNCT
ajfti-5653	363	7	.	.	PUNCT
ajfti-5653	364	1	firm	firm	ADJ
ajfti-5653	364	2	resources	resource	NOUN
ajfti-5653	364	3	and	and	CCONJ
ajfti-5653	364	4	sustained	sustain	VERB
ajfti-5653	364	5	competitive	competitive	ADJ
ajfti-5653	364	6	advantage	advantage	NOUN
ajfti-5653	364	7	.	.	PUNCT
ajfti-5653	365	1	journal	journal	NOUN
ajfti-5653	365	2	of	of	ADP
ajfti-5653	365	3	management	management	NOUN
ajfti-5653	365	4	,	,	PUNCT
ajfti-5653	365	5	17(1	17(1	NUM
ajfti-5653	365	6	)	)	PUNCT
ajfti-5653	365	7	,	,	PUNCT
ajfti-5653	365	8	99–120	99–120	NUM
ajfti-5653	365	9	.	.	PUNCT
ajfti-5653	365	10	bharadwaj	bharadwaj	PROPN
ajfti-5653	365	11	,	,	PUNCT
ajfti-5653	365	12	a.	a.	NOUN
ajfti-5653	365	13	(	(	PUNCT
ajfti-5653	365	14	2000	2000	NUM
ajfti-5653	365	15	)	)	PUNCT
ajfti-5653	365	16	.	.	PUNCT
ajfti-5653	366	1	a	a	DET
ajfti-5653	366	2	resource	resource	NOUN
ajfti-5653	366	3	-	-	PUNCT
ajfti-5653	366	4	based	base	VERB
ajfti-5653	366	5	perspective	perspective	NOUN
ajfti-5653	366	6	on	on	ADP
ajfti-5653	366	7	information	information	NOUN
ajfti-5653	366	8	technology	technology	NOUN
ajfti-5653	366	9	capability	capability	NOUN
ajfti-5653	366	10	and	and	CCONJ
ajfti-5653	366	11	firm	firm	ADJ
ajfti-5653	366	12	performance	performance	NOUN
ajfti-5653	366	13	:	:	PUNCT
ajfti-5653	366	14	an	an	DET
ajfti-5653	366	15	empirical	empirical	ADJ
ajfti-5653	366	16	investigation	investigation	NOUN
ajfti-5653	366	17	.	.	PUNCT
ajfti-5653	367	1	journal	journal	PROPN
ajfti-5653	367	2	of	of	ADP
ajfti-5653	367	3	management	management	NOUN
ajfti-5653	367	4	information	information	NOUN
ajfti-5653	367	5	system	system	NOUN
ajfti-5653	367	6	quarterly	quarterly	ADV
ajfti-5653	367	7	,	,	PUNCT
ajfti-5653	367	8	24(1	24(1	NUM
ajfti-5653	367	9	)	)	PUNCT
ajfti-5653	367	10	,	,	PUNCT
ajfti-5653	367	11	169–196	169–196	NUM
ajfti-5653	367	12	.	.	PUNCT
ajfti-5653	368	1	chinyao	chinyao	PROPN
ajfti-5653	368	2	,	,	PUNCT
ajfti-5653	368	3	l.	l.	PROPN
ajfti-5653	368	4	,	,	PUNCT
ajfti-5653	368	5	yahsueh	yahsueh	PROPN
ajfti-5653	368	6	,	,	PUNCT
ajfti-5653	368	7	c.	c.	PROPN
ajfti-5653	368	8	,	,	PUNCT
ajfti-5653	368	9	&	&	CCONJ
ajfti-5653	368	10	mingchang	mingchang	PROPN
ajfti-5653	368	11	,	,	PUNCT
ajfti-5653	368	12	w.	w.	PROPN
ajfti-5653	368	13	(	(	PUNCT
ajfti-5653	368	14	2019	2019	NUM
ajfti-5653	368	15	)	)	PUNCT
ajfti-5653	368	16	.	.	PUNCT
ajfti-5653	369	1	understanding	understand	VERB
ajfti-5653	369	2	the	the	DET
ajfti-5653	369	3	determinants	determinant	NOUN
ajfti-5653	369	4	computing	compute	VERB
ajfti-5653	369	5	of	of	ADP
ajfti-5653	369	6	cloud	cloud	ADJ
ajfti-5653	369	7	adoption	adoption	NOUN
ajfti-5653	369	8	.	.	PUNCT
ajfti-5653	370	1	industrial	industrial	ADJ
ajfti-5653	370	2	management	management	PROPN
ajfti-5653	370	3	&	&	CCONJ
ajfti-5653	370	4	data	datum	NOUN
ajfti-5653	370	5	systems	system	NOUN
ajfti-5653	370	6	,	,	PUNCT
ajfti-5653	370	7	111(7	111(7	NUM
ajfti-5653	370	8	)	)	PUNCT
ajfti-5653	370	9	,	,	PUNCT
ajfti-5653	370	10	1006–1023	1006–1023	NUM
ajfti-5653	370	11	.	.	PUNCT
ajfti-5653	371	1	christauskas	christauskas	PROPN
ajfti-5653	371	2	,	,	PUNCT
ajfti-5653	371	3	c.	c.	PROPN
ajfti-5653	371	4	,	,	PUNCT
ajfti-5653	371	5	&	&	CCONJ
ajfti-5653	371	6	miseviciene	miseviciene	PROPN
ajfti-5653	371	7	,	,	PUNCT
ajfti-5653	371	8	r.	r.	PROPN
ajfti-5653	371	9	(	(	PUNCT
ajfti-5653	371	10	2021	2021	NUM
ajfti-5653	371	11	)	)	PUNCT
ajfti-5653	371	12	.	.	PUNCT
ajfti-5653	372	1	cloud	cloud	NOUN
ajfti-5653	372	2	computing	computing	NOUN
ajfti-5653	372	3	-	-	PUNCT
ajfti-5653	372	4	based	base	VERB
ajfti-5653	372	5	accounting	accounting	NOUN
ajfti-5653	372	6	for	for	ADP
ajfti-5653	372	7	small	small	ADJ
ajfti-5653	372	8	to	to	ADP
ajfti-5653	372	9	mediumsized	mediumsize	VERB
ajfti-5653	372	10	business	business	NOUN
ajfti-5653	372	11	.	.	PUNCT
ajfti-5653	373	1	engineering	engineering	NOUN
ajfti-5653	373	2	economics	economic	NOUN
ajfti-5653	373	3	,	,	PUNCT
ajfti-5653	373	4	23(1	23(1	NUM
ajfti-5653	373	5	)	)	PUNCT
ajfti-5653	373	6	,	,	PUNCT
ajfti-5653	373	7	14–21	14–21	NUM
ajfti-5653	373	8	.	.	PUNCT
ajfti-5653	374	1	daniel	daniel	PROPN
ajfti-5653	374	2	,	,	PUNCT
ajfti-5653	374	3	e.	e.	PROPN
ajfti-5653	374	4	k.	k.	PROPN
ajfti-5653	374	5	(	(	PUNCT
ajfti-5653	374	6	2024	2024	NUM
ajfti-5653	374	7	)	)	PUNCT
ajfti-5653	374	8	.	.	PUNCT
ajfti-5653	375	1	effect	effect	NOUN
ajfti-5653	375	2	of	of	ADP
ajfti-5653	375	3	cloud	cloud	NOUN
ajfti-5653	375	4	accounting	accounting	NOUN
ajfti-5653	375	5	on	on	ADP
ajfti-5653	375	6	financial	financial	ADJ
ajfti-5653	375	7	performance	performance	NOUN
ajfti-5653	375	8	of	of	ADP
ajfti-5653	375	9	listed	list	VERB
ajfti-5653	375	10	deposit	deposit	NOUN
ajfti-5653	375	11	money	money	NOUN
ajfti-5653	375	12	banks	bank	NOUN
ajfti-5653	375	13	in	in	ADP
ajfti-5653	375	14	nigeria	nigeria	PROPN
ajfti-5653	375	15	.	.	PUNCT
ajfti-5653	376	1	international	international	ADJ
ajfti-5653	376	2	journal	journal	PROPN
ajfti-5653	376	3	of	of	ADP
ajfti-5653	376	4	accounting	accounting	NOUN
ajfti-5653	376	5	,	,	PUNCT
ajfti-5653	376	6	business	business	NOUN
ajfti-5653	376	7	and	and	CCONJ
ajfti-5653	376	8	entrepreneurship	entrepreneurship	NOUN
ajfti-5653	376	9	,	,	PUNCT
ajfti-5653	376	10	3(1	3(1	NUM
ajfti-5653	376	11	)	)	PUNCT
ajfti-5653	376	12	.	.	PUNCT
ajfti-5653	377	1	davis	davis	PROPN
ajfti-5653	377	2	,	,	PUNCT
ajfti-5653	377	3	f.	f.	PROPN
ajfti-5653	377	4	d.	d.	PROPN
ajfti-5653	377	5	(	(	PUNCT
ajfti-5653	377	6	1989	1989	NUM
ajfti-5653	377	7	)	)	PUNCT
ajfti-5653	377	8	.	.	PUNCT
ajfti-5653	378	1	perceived	perceive	VERB
ajfti-5653	378	2	usefulness	usefulness	NOUN
ajfti-5653	378	3	,	,	PUNCT
ajfti-5653	378	4	perceived	perceive	VERB
ajfti-5653	378	5	ease	ease	NOUN
ajfti-5653	378	6	of	of	ADP
ajfti-5653	378	7	use	use	NOUN
ajfti-5653	378	8	,	,	PUNCT
ajfti-5653	378	9	and	and	CCONJ
ajfti-5653	378	10	user	user	NOUN
ajfti-5653	378	11	acceptance	acceptance	NOUN
ajfti-5653	378	12	of	of	ADP
ajfti-5653	378	13	information	information	NOUN
ajfti-5653	378	14	technology	technology	NOUN
ajfti-5653	378	15	.	.	PUNCT
ajfti-5653	379	1	mis	mis	PROPN
ajfti-5653	379	2	quarterly	quarterly	PROPN
ajfti-5653	379	3	,	,	PUNCT
ajfti-5653	379	4	13(3	13(3	NUM
ajfti-5653	379	5	)	)	PUNCT
ajfti-5653	379	6	,	,	PUNCT
ajfti-5653	379	7	319–340	319–340	NUM
ajfti-5653	379	8	.	.	PUNCT
ajfti-5653	380	1	dimitriu	dimitriu	PROPN
ajfti-5653	380	2	,	,	PUNCT
ajfti-5653	380	3	o.	o.	PROPN
ajfti-5653	380	4	,	,	PUNCT
ajfti-5653	380	5	&	&	CCONJ
ajfti-5653	380	6	matei	matei	NOUN
ajfti-5653	380	7	,	,	PUNCT
ajfti-5653	380	8	m.	m.	NOUN
ajfti-5653	380	9	(	(	PUNCT
ajfti-5653	380	10	2015	2015	NUM
ajfti-5653	380	11	)	)	PUNCT
ajfti-5653	380	12	.	.	PUNCT
ajfti-5653	381	1	cloud	cloud	PROPN
ajfti-5653	381	2	accounting	accounting	NOUN
ajfti-5653	381	3	:	:	PUNCT
ajfti-5653	381	4	a	a	DET
ajfti-5653	381	5	new	new	ADJ
ajfti-5653	381	6	business	business	NOUN
ajfti-5653	381	7	model	model	NOUN
ajfti-5653	381	8	in	in	ADP
ajfti-5653	381	9	a	a	DET
ajfti-5653	381	10	challenging	challenging	ADJ
ajfti-5653	381	11	context	context	NOUN
ajfti-5653	381	12	.	.	PUNCT
ajfti-5653	382	1	procedia	procedia	ADJ
ajfti-5653	382	2	economics	economic	NOUN
ajfti-5653	382	3	and	and	CCONJ
ajfti-5653	382	4	finance	finance	NOUN
ajfti-5653	382	5	,	,	PUNCT
ajfti-5653	382	6	32	32	NUM
ajfti-5653	382	7	,	,	PUNCT
ajfti-5653	382	8	665–671	665–671	NUM
ajfti-5653	382	9	.	.	PUNCT
ajfti-5653	383	1	ebere	ebere	ADV
ajfti-5653	383	2	,	,	PUNCT
ajfti-5653	383	3	o.	o.	PROPN
ajfti-5653	383	4	m.	m.	NOUN
ajfti-5653	383	5	,	,	PUNCT
ajfti-5653	383	6	obianuju	obianuju	PROPN
ajfti-5653	383	7	,	,	PUNCT
ajfti-5653	383	8	o.	o.	PROPN
ajfti-5653	383	9	c.	c.	PROPN
ajfti-5653	383	10	,	,	PUNCT
ajfti-5653	383	11	&	&	CCONJ
ajfti-5653	383	12	david	david	PROPN
ajfti-5653	383	13	,	,	PUNCT
ajfti-5653	383	14	c.	c.	PROPN
ajfti-5653	383	15	o.	o.	PROPN
ajfti-5653	383	16	(	(	PUNCT
ajfti-5653	383	17	2024	2024	NUM
ajfti-5653	383	18	)	)	PUNCT
ajfti-5653	383	19	.	.	PUNCT
ajfti-5653	384	1	cloud	cloud	NOUN
ajfti-5653	384	2	accounting	accounting	NOUN
ajfti-5653	384	3	and	and	CCONJ
ajfti-5653	384	4	the	the	DET
ajfti-5653	384	5	performance	performance	NOUN
ajfti-5653	384	6	of	of	ADP
ajfti-5653	384	7	deposit	deposit	NOUN
ajfti-5653	384	8	money	money	NOUN
ajfti-5653	384	9	banks	bank	NOUN
ajfti-5653	384	10	in	in	ADP
ajfti-5653	384	11	nigeria	nigeria	PROPN
ajfti-5653	384	12	.	.	PUNCT
ajfti-5653	385	1	journal	journal	PROPN
ajfti-5653	385	2	of	of	ADP
ajfti-5653	385	3	contemporary	contemporary	ADJ
ajfti-5653	385	4	research	research	NOUN
ajfti-5653	385	5	in	in	ADP
ajfti-5653	385	6	business	business	NOUN
ajfti-5653	385	7	and	and	CCONJ
ajfti-5653	385	8	economic	economic	ADJ
ajfti-5653	385	9	finance	finance	NOUN
ajfti-5653	385	10	,	,	PUNCT
ajfti-5653	385	11	6(2	6(2	NUM
ajfti-5653	385	12	)	)	PUNCT
ajfti-5653	385	13	,	,	PUNCT
ajfti-5653	385	14	68–80	68–80	PROPN
ajfti-5653	385	15	.	.	PUNCT
ajfti-5653	386	1	ejabu	ejabu	PROPN
ajfti-5653	386	2	,	,	PUNCT
ajfti-5653	386	3	f.	f.	PROPN
ajfti-5653	386	4	e.	e.	PROPN
ajfti-5653	386	5	,	,	PUNCT
ajfti-5653	386	6	&	&	CCONJ
ajfti-5653	386	7	edet	edet	PROPN
ajfti-5653	386	8	,	,	PUNCT
ajfti-5653	386	9	a.	a.	PROPN
ajfti-5653	386	10	e.	e.	PROPN
ajfti-5653	386	11	(	(	PUNCT
ajfti-5653	386	12	2024	2024	NUM
ajfti-5653	386	13	)	)	PUNCT
ajfti-5653	386	14	.	.	PUNCT
ajfti-5653	387	1	relevance	relevance	NOUN
ajfti-5653	387	2	of	of	ADP
ajfti-5653	387	3	computer	computer	NOUN
ajfti-5653	387	4	in	in	ADP
ajfti-5653	387	5	processing	process	VERB
ajfti-5653	387	6	accounting	accounting	NOUN
ajfti-5653	387	7	information	information	NOUN
ajfti-5653	387	8	:	:	PUNCT
ajfti-5653	387	9	evidence	evidence	NOUN
ajfti-5653	387	10	from	from	ADP
ajfti-5653	387	11	deposit	deposit	NOUN
ajfti-5653	387	12	money	money	NOUN
ajfti-5653	387	13	banks	bank	NOUN
ajfti-5653	387	14	in	in	ADP
ajfti-5653	387	15	nigeria	nigeria	PROPN
ajfti-5653	387	16	.	.	PUNCT
ajfti-5653	388	1	bjmas	bjma	NOUN
ajfti-5653	388	2	,	,	PUNCT
ajfti-5653	388	3	5(5	5(5	NUM
ajfti-5653	388	4	)	)	PUNCT
ajfti-5653	388	5	,	,	PUNCT
ajfti-5653	388	6	9–26	9–26	NOUN
ajfti-5653	388	7	.	.	PUNCT
ajfti-5653	388	8	eze	eze	PROPN
ajfti-5653	388	9	,	,	PUNCT
ajfti-5653	388	10	e.	e.	PROPN
ajfti-5653	388	11	o.	o.	PROPN
ajfti-5653	388	12	,	,	PUNCT
ajfti-5653	388	13	osisioma	osisioma	PROPN
ajfti-5653	388	14	,	,	PUNCT
ajfti-5653	388	15	b.	b.	PROPN
ajfti-5653	388	16	c.	c.	PROPN
ajfti-5653	388	17	,	,	PUNCT
ajfti-5653	388	18	&	&	CCONJ
ajfti-5653	388	19	okafor	okafor	PROPN
ajfti-5653	388	20	,	,	PUNCT
ajfti-5653	388	21	g.	g.	PROPN
ajfti-5653	388	22	o.	o.	PROPN
ajfti-5653	388	23	(	(	PUNCT
ajfti-5653	388	24	2024	2024	NUM
ajfti-5653	388	25	)	)	PUNCT
ajfti-5653	388	26	.	.	PUNCT
ajfti-5653	389	1	disruptive	disruptive	ADJ
ajfti-5653	389	2	technologies	technology	NOUN
ajfti-5653	389	3	and	and	CCONJ
ajfti-5653	389	4	electronic	electronic	ADJ
ajfti-5653	389	5	income	income	NOUN
ajfti-5653	389	6	of	of	ADP
ajfti-5653	389	7	listed	list	VERB
ajfti-5653	389	8	deposit	deposit	NOUN
ajfti-5653	389	9	money	money	NOUN
ajfti-5653	389	10	banks	bank	NOUN
ajfti-5653	389	11	in	in	ADP
ajfti-5653	389	12	nigeria	nigeria	PROPN
ajfti-5653	389	13	.	.	PUNCT
ajfti-5653	390	1	joga	joga	PROPN
ajfti-5653	390	2	,	,	PUNCT
ajfti-5653	390	3	10(2	10(2	NUM
ajfti-5653	390	4	)	)	PUNCT
ajfti-5653	390	5	,	,	PUNCT
ajfti-5653	390	6	386–405	386–405	NUM
ajfti-5653	390	7	.	.	PUNCT
ajfti-5653	391	1	ezejiofor	ezejiofor	PROPN
ajfti-5653	391	2	,	,	PUNCT
ajfti-5653	391	3	r.	r.	PROPN
ajfti-5653	391	4	a.	a.	PROPN
ajfti-5653	391	5	,	,	PUNCT
ajfti-5653	391	6	udochukwu	udochukwu	PROPN
ajfti-5653	391	7	,	,	PUNCT
ajfti-5653	391	8	c.	c.	PROPN
ajfti-5653	391	9	a.	a.	PROPN
ajfti-5653	391	10	,	,	PUNCT
ajfti-5653	391	11	okorafor	okorafor	PROPN
ajfti-5653	391	12	,	,	PUNCT
ajfti-5653	391	13	j.	j.	PROPN
ajfti-5653	391	14	o.	o.	PROPN
ajfti-5653	391	15	,	,	PUNCT
ajfti-5653	391	16	&	&	CCONJ
ajfti-5653	391	17	nwankwo	nwankwo	PROPN
ajfti-5653	391	18	,	,	PUNCT
ajfti-5653	391	19	c.	c.	PROPN
ajfti-5653	391	20	t.	t.	PROPN
ajfti-5653	391	21	(	(	PUNCT
ajfti-5653	391	22	2024	2024	NUM
ajfti-5653	391	23	)	)	PUNCT
ajfti-5653	391	24	.	.	PUNCT
ajfti-5653	392	1	cloud	cloud	ADJ
ajfti-5653	392	2	accounting	accounting	NOUN
ajfti-5653	392	3	cost	cost	NOUN
ajfti-5653	392	4	and	and	CCONJ
ajfti-5653	392	5	financial	financial	ADJ
ajfti-5653	392	6	performance	performance	NOUN
ajfti-5653	392	7	:	:	PUNCT
ajfti-5653	392	8	a	a	DET
ajfti-5653	392	9	study	study	NOUN
ajfti-5653	392	10	of	of	ADP
ajfti-5653	392	11	nigerian	nigerian	ADJ
ajfti-5653	392	12	deposit	deposit	NOUN
ajfti-5653	392	13	money	money	NOUN
ajfti-5653	392	14	banks	bank	NOUN
ajfti-5653	392	15	.	.	PUNCT
ajfti-5653	393	1	journal	journal	PROPN
ajfti-5653	393	2	of	of	ADP
ajfti-5653	393	3	interdisciplinary	interdisciplinary	ADJ
ajfti-5653	393	4	research	research	NOUN
ajfti-5653	393	5	in	in	ADP
ajfti-5653	393	6	pa	pa	PROPN
ajfti-5653	393	7	ge	ge	PROPN
ajfti-5653	393	8	15	15	NUM
ajfti-5653	393	9	3	3	NUM
ajfti-5653	393	10	https://journals.e-palli.com/home/index.php/ajfti	https://journals.e-palli.com/home/index.php/ajfti	PROPN
ajfti-5653	393	11	am	be	AUX
ajfti-5653	393	12	.	.	PUNCT
ajfti-5653	394	1	j.	j.	PROPN
ajfti-5653	394	2	financ	financ	PROPN
ajfti-5653	394	3	.	.	PUNCT
ajfti-5653	395	1	technol	technol	PROPN
ajfti-5653	395	2	.	.	PUNCT
ajfti-5653	395	3	innov	innov	PROPN
ajfti-5653	395	4	.	.	PUNCT
ajfti-5653	396	1	3(1	3(1	NUM
ajfti-5653	396	2	)	)	PUNCT
ajfti-5653	396	3	143	143	NUM
ajfti-5653	396	4	-	-	SYM
ajfti-5653	396	5	154	154	NUM
ajfti-5653	396	6	,	,	PUNCT
ajfti-5653	396	7	2025	2025	NUM
ajfti-5653	396	8	accounting	accounting	NOUN
ajfti-5653	396	9	and	and	CCONJ
ajfti-5653	396	10	finance	finance	NOUN
ajfti-5653	396	11	,	,	PUNCT
ajfti-5653	396	12	11(1	11(1	NUM
ajfti-5653	396	13	)	)	PUNCT
ajfti-5653	396	14	.	.	PUNCT
ajfti-5653	397	1	fadipe	fadipe	PROPN
ajfti-5653	397	2	,	,	PUNCT
ajfti-5653	397	3	a.	a.	NOUN
ajfti-5653	397	4	o.	o.	NOUN
ajfti-5653	397	5	(	(	PUNCT
ajfti-5653	397	6	2023	2023	NUM
ajfti-5653	397	7	)	)	PUNCT
ajfti-5653	397	8	.	.	PUNCT
ajfti-5653	398	1	cloud	cloud	ADJ
ajfti-5653	398	2	accounting	accounting	NOUN
ajfti-5653	398	3	adoption	adoption	NOUN
ajfti-5653	398	4	and	and	CCONJ
ajfti-5653	398	5	organizational	organizational	ADJ
ajfti-5653	398	6	performance	performance	NOUN
ajfti-5653	398	7	in	in	ADP
ajfti-5653	398	8	financial	financial	ADJ
ajfti-5653	398	9	reporting	reporting	NOUN
ajfti-5653	398	10	.	.	PUNCT
ajfti-5653	399	1	international	international	ADJ
ajfti-5653	399	2	journal	journal	PROPN
ajfti-5653	399	3	of	of	ADP
ajfti-5653	399	4	economics	economic	NOUN
ajfti-5653	399	5	,	,	PUNCT
ajfti-5653	399	6	finance	finance	NOUN
ajfti-5653	399	7	&	&	CCONJ
ajfti-5653	399	8	entrepreneurship	entrepreneurship	NOUN
ajfti-5653	399	9	(	(	PUNCT
ajfti-5653	399	10	nira	nira	NOUN
ajfti-5653	399	11	-	-	PUNCT
ajfti-5653	399	12	ijefe	ijefe	NOUN
ajfti-5653	399	13	)	)	PUNCT
ajfti-5653	399	14	,	,	PUNCT
ajfti-5653	399	15	9(6	9(6	NUM
ajfti-5653	399	16	)	)	PUNCT
ajfti-5653	399	17	,	,	PUNCT
ajfti-5653	399	18	1–20	1–20	PROPN
ajfti-5653	399	19	.	.	PUNCT
ajfti-5653	400	1	fleetwood	fleetwood	PROPN
ajfti-5653	400	2	,	,	PUNCT
ajfti-5653	400	3	d.	d.	PROPN
ajfti-5653	400	4	(	(	PUNCT
ajfti-5653	400	5	2023	2023	NUM
ajfti-5653	400	6	)	)	PUNCT
ajfti-5653	400	7	.	.	PUNCT
ajfti-5653	401	1	quantitative	quantitative	ADJ
ajfti-5653	401	2	research	research	NOUN
ajfti-5653	401	3	:	:	PUNCT
ajfti-5653	401	4	what	what	PRON
ajfti-5653	401	5	it	it	PRON
ajfti-5653	401	6	is	be	AUX
ajfti-5653	401	7	,	,	PUNCT
ajfti-5653	401	8	practices	practice	NOUN
ajfti-5653	401	9	&	&	CCONJ
ajfti-5653	401	10	methods	method	NOUN
ajfti-5653	401	11	.	.	PUNCT
ajfti-5653	402	1	questionpro	questionpro	ADJ
ajfti-5653	402	2	survey	survey	NOUN
ajfti-5653	402	3	software	software	NOUN
ajfti-5653	402	4	.	.	PUNCT
ajfti-5653	403	1	retrieved	retrieve	VERB
ajfti-5653	403	2	from	from	ADP
ajfti-5653	403	3	https://www.questionpro.com/blog/	https://www.questionpro.com/blog/	PUNCT
ajfti-5653	403	4	quantitative	quantitative	ADJ
ajfti-5653	403	5	-	-	PUNCT
ajfti-5653	403	6	research/	research/	NUM
ajfti-5653	403	7	ichsani	ichsani	NOUN
ajfti-5653	403	8	,	,	PUNCT
ajfti-5653	403	9	s.	s.	PROPN
ajfti-5653	403	10	,	,	PUNCT
ajfti-5653	403	11	&	&	CCONJ
ajfti-5653	403	12	suhardi	suhardi	PROPN
ajfti-5653	403	13	,	,	PUNCT
ajfti-5653	403	14	a.	a.	PROPN
ajfti-5653	403	15	r.	r.	PROPN
ajfti-5653	403	16	(	(	PUNCT
ajfti-5653	403	17	2019	2019	NUM
ajfti-5653	403	18	)	)	PUNCT
ajfti-5653	403	19	.	.	PUNCT
ajfti-5653	404	1	arbitrage	arbitrage	NOUN
ajfti-5653	404	2	pricing	pricing	NOUN
ajfti-5653	404	3	theory	theory	NOUN
ajfti-5653	404	4	model	model	NOUN
ajfti-5653	404	5	application	application	NOUN
ajfti-5653	404	6	on	on	ADP
ajfti-5653	404	7	tobacco	tobacco	NOUN
ajfti-5653	404	8	and	and	CCONJ
ajfti-5653	404	9	cigarette	cigarette	NOUN
ajfti-5653	404	10	industry	industry	NOUN
ajfti-5653	404	11	in	in	ADP
ajfti-5653	404	12	indonesia	indonesia	PROPN
ajfti-5653	404	13	.	.	PUNCT
ajfti-5653	405	1	integrated	integrate	VERB
ajfti-5653	405	2	journal	journal	NOUN
ajfti-5653	405	3	of	of	ADP
ajfti-5653	405	4	business	business	NOUN
ajfti-5653	405	5	and	and	CCONJ
ajfti-5653	405	6	economics	economic	NOUN
ajfti-5653	405	7	,	,	PUNCT
ajfti-5653	405	8	3(2	3(2	NUM
ajfti-5653	405	9	)	)	PUNCT
ajfti-5653	405	10	,	,	PUNCT
ajfti-5653	405	11	179–186	179–186	NUM
ajfti-5653	405	12	.	.	PUNCT
ajfti-5653	405	13	ighosewe	ighosewe	PROPN
ajfti-5653	405	14	,	,	PUNCT
ajfti-5653	405	15	e.	e.	PROPN
ajfti-5653	405	16	f.	f.	PROPN
ajfti-5653	405	17	,	,	PUNCT
ajfti-5653	405	18	onatuyeh	onatuyeh	PROPN
ajfti-5653	405	19	,	,	PUNCT
ajfti-5653	405	20	e.	e.	PROPN
ajfti-5653	405	21	a.	a.	PROPN
ajfti-5653	405	22	,	,	PUNCT
ajfti-5653	405	23	udo	udo	NOUN
ajfti-5653	405	24	-	-	NOUN
ajfti-5653	405	25	ezika	ezika	NOUN
ajfti-5653	405	26	,	,	PUNCT
ajfti-5653	405	27	d.	d.	PROPN
ajfti-5653	405	28	,	,	PUNCT
ajfti-5653	405	29	agbogun	agbogun	ADJ
ajfti-5653	405	30	,	,	PUNCT
ajfti-5653	405	31	o.	o.	PROPN
ajfti-5653	405	32	e.	e.	PROPN
ajfti-5653	405	33	,	,	PUNCT
ajfti-5653	405	34	&	&	CCONJ
ajfti-5653	405	35	uwhejevwe	uwhejevwe	NOUN
ajfti-5653	405	36	-	-	PUNCT
ajfti-5653	405	37	togbolo	togbolo	NOUN
ajfti-5653	405	38	,	,	PUNCT
ajfti-5653	405	39	s.	s.	PROPN
ajfti-5653	405	40	e.	e.	PROPN
ajfti-5653	405	41	(	(	PUNCT
ajfti-5653	405	42	2024	2024	NUM
ajfti-5653	405	43	)	)	PUNCT
ajfti-5653	405	44	.	.	PUNCT
ajfti-5653	406	1	cloud	cloud	NOUN
ajfti-5653	406	2	accounting	accounting	NOUN
ajfti-5653	406	3	and	and	CCONJ
ajfti-5653	406	4	operational	operational	ADJ
ajfti-5653	406	5	efficiency	efficiency	NOUN
ajfti-5653	406	6	of	of	ADP
ajfti-5653	406	7	tier	tier	NOUN
ajfti-5653	406	8	1	1	NUM
ajfti-5653	406	9	banks	bank	NOUN
ajfti-5653	406	10	in	in	ADP
ajfti-5653	406	11	nigeria	nigeria	PRON
ajfti-5653	406	12	:	:	PUNCT
ajfti-5653	406	13	leveraging	leverage	VERB
ajfti-5653	406	14	on	on	ADP
ajfti-5653	406	15	technological	technological	ADJ
ajfti-5653	406	16	competence	competence	NOUN
ajfti-5653	406	17	.	.	PUNCT
ajfti-5653	407	1	journal	journal	PROPN
ajfti-5653	407	2	of	of	ADP
ajfti-5653	407	3	eco	eco	PROPN
ajfti-5653	407	4	humanism	humanism	NOUN
ajfti-5653	407	5	,	,	PUNCT
ajfti-5653	407	6	4(1	4(1	NOUN
ajfti-5653	407	7	)	)	PUNCT
ajfti-5653	407	8	,	,	PUNCT
ajfti-5653	407	9	166–174	166–174	NUM
ajfti-5653	407	10	.	.	PUNCT
ajfti-5653	408	1	igwe	igwe	PROPN
ajfti-5653	408	2	,	,	PUNCT
ajfti-5653	408	3	j.	j.	PROPN
ajfti-5653	408	4	c.	c.	PROPN
ajfti-5653	408	5	,	,	PUNCT
ajfti-5653	408	6	opara	opara	PROPN
ajfti-5653	408	7	,	,	PUNCT
ajfti-5653	408	8	e.	e.	PROPN
ajfti-5653	408	9	k.	k.	PROPN
ajfti-5653	408	10	,	,	PUNCT
ajfti-5653	408	11	&	&	CCONJ
ajfti-5653	408	12	anaba	anaba	PROPN
ajfti-5653	408	13	,	,	PUNCT
ajfti-5653	408	14	a.	a.	PROPN
ajfti-5653	408	15	e.	e.	PROPN
ajfti-5653	408	16	(	(	PUNCT
ajfti-5653	408	17	2022	2022	NUM
ajfti-5653	408	18	)	)	PUNCT
ajfti-5653	408	19	.	.	PUNCT
ajfti-5653	409	1	innovation	innovation	NOUN
ajfti-5653	409	2	diffusion	diffusion	NOUN
ajfti-5653	409	3	and	and	CCONJ
ajfti-5653	409	4	technology	technology	NOUN
ajfti-5653	409	5	uptake	uptake	ADJ
ajfti-5653	409	6	in	in	ADP
ajfti-5653	409	7	nigerian	nigerian	ADJ
ajfti-5653	409	8	deposit	deposit	NOUN
ajfti-5653	409	9	money	money	NOUN
ajfti-5653	409	10	banks	bank	NOUN
ajfti-5653	409	11	.	.	PUNCT
ajfti-5653	410	1	journal	journal	NOUN
ajfti-5653	410	2	of	of	ADP
ajfti-5653	410	3	banking	banking	NOUN
ajfti-5653	410	4	innovation	innovation	NOUN
ajfti-5653	410	5	and	and	CCONJ
ajfti-5653	410	6	digital	digital	ADJ
ajfti-5653	410	7	strategy	strategy	NOUN
ajfti-5653	410	8	,	,	PUNCT
ajfti-5653	410	9	7(2	7(2	NUM
ajfti-5653	410	10	)	)	PUNCT
ajfti-5653	410	11	,	,	PUNCT
ajfti-5653	410	12	103–117	103–117	NUM
ajfti-5653	410	13	.	.	PUNCT
ajfti-5653	411	1	ikwuo	ikwuo	PROPN
ajfti-5653	411	2	,	,	PUNCT
ajfti-5653	411	3	a.	a.	PROPN
ajfti-5653	411	4	k.	k.	PROPN
ajfti-5653	411	5	,	,	PUNCT
ajfti-5653	411	6	ukoha	ukoha	PROPN
ajfti-5653	411	7	,	,	PUNCT
ajfti-5653	411	8	a.	a.	PROPN
ajfti-5653	411	9	c.	c.	PROPN
ajfti-5653	411	10	,	,	PUNCT
ajfti-5653	411	11	&	&	CCONJ
ajfti-5653	411	12	nworie	nworie	PROPN
ajfti-5653	411	13	,	,	PUNCT
ajfti-5653	411	14	g.	g.	PROPN
ajfti-5653	411	15	o.	o.	PROPN
ajfti-5653	411	16	(	(	PUNCT
ajfti-5653	411	17	2025	2025	NUM
ajfti-5653	411	18	)	)	PUNCT
ajfti-5653	411	19	.	.	PUNCT
ajfti-5653	412	1	cloud	cloud	NOUN
ajfti-5653	412	2	accounting	accounting	NOUN
ajfti-5653	412	3	:	:	PUNCT
ajfti-5653	412	4	strategic	strategic	ADJ
ajfti-5653	412	5	advantage	advantage	NOUN
ajfti-5653	412	6	for	for	ADP
ajfti-5653	412	7	maximising	maximise	VERB
ajfti-5653	412	8	shareholder	shareholder	NOUN
ajfti-5653	412	9	wealth	wealth	NOUN
ajfti-5653	412	10	in	in	ADP
ajfti-5653	412	11	nigeria	nigeria	PROPN
ajfti-5653	412	12	’s	’s	PART
ajfti-5653	412	13	pharmaceutical	pharmaceutical	NOUN
ajfti-5653	412	14	sector	sector	NOUN
ajfti-5653	412	15	.	.	PUNCT
ajfti-5653	413	1	journal	journal	NOUN
ajfti-5653	413	2	of	of	ADP
ajfti-5653	413	3	governance	governance	NOUN
ajfti-5653	413	4	and	and	CCONJ
ajfti-5653	413	5	accountability	accountability	NOUN
ajfti-5653	413	6	studies	study	NOUN
ajfti-5653	413	7	,	,	PUNCT
ajfti-5653	413	8	5(1	5(1	NUM
ajfti-5653	413	9	)	)	PUNCT
ajfti-5653	413	10	,	,	PUNCT
ajfti-5653	413	11	1–16	1–16	PROPN
ajfti-5653	413	12	.	.	PUNCT
ajfti-5653	414	1	inegbedion	inegbedion	PROPN
ajfti-5653	414	2	,	,	PUNCT
ajfti-5653	414	3	h.	h.	PROPN
ajfti-5653	414	4	,	,	PUNCT
ajfti-5653	414	5	adeyemi	adeyemi	ADV
ajfti-5653	414	6	,	,	PUNCT
ajfti-5653	414	7	a.	a.	NOUN
ajfti-5653	414	8	,	,	PUNCT
ajfti-5653	414	9	&	&	CCONJ
ajfti-5653	414	10	james	james	PROPN
ajfti-5653	414	11	,	,	PUNCT
ajfti-5653	414	12	o.	o.	PROPN
ajfti-5653	414	13	(	(	PUNCT
ajfti-5653	414	14	2022	2022	NUM
ajfti-5653	414	15	)	)	PUNCT
ajfti-5653	414	16	.	.	PUNCT
ajfti-5653	415	1	adoption	adoption	NOUN
ajfti-5653	415	2	of	of	ADP
ajfti-5653	415	3	digital	digital	ADJ
ajfti-5653	415	4	accounting	accounting	NOUN
ajfti-5653	415	5	platforms	platform	NOUN
ajfti-5653	415	6	in	in	ADP
ajfti-5653	415	7	nigeria	nigeria	PROPN
ajfti-5653	415	8	:	:	PUNCT
ajfti-5653	415	9	a	a	DET
ajfti-5653	415	10	technology	technology	NOUN
ajfti-5653	415	11	acceptance	acceptance	NOUN
ajfti-5653	415	12	model	model	NOUN
ajfti-5653	415	13	perspective	perspective	PROPN
ajfti-5653	415	14	.	.	PUNCT
ajfti-5653	416	1	nigerian	nigerian	ADJ
ajfti-5653	416	2	journal	journal	PROPN
ajfti-5653	416	3	of	of	ADP
ajfti-5653	416	4	accounting	accounting	NOUN
ajfti-5653	416	5	and	and	CCONJ
ajfti-5653	416	6	digital	digital	ADJ
ajfti-5653	416	7	systems	system	NOUN
ajfti-5653	416	8	,	,	PUNCT
ajfti-5653	416	9	8(2	8(2	NUM
ajfti-5653	416	10	)	)	PUNCT
ajfti-5653	416	11	,	,	PUNCT
ajfti-5653	416	12	102–115	102–115	NUM
ajfti-5653	416	13	.	.	PUNCT
ajfti-5653	417	1	jaynob	jaynob	PROPN
ajfti-5653	417	2	,	,	PUNCT
ajfti-5653	417	3	f.	f.	PROPN
ajfti-5653	417	4	,	,	PUNCT
ajfti-5653	417	5	&	&	CCONJ
ajfti-5653	417	6	shamimul	shamimul	PROPN
ajfti-5653	417	7	,	,	PUNCT
ajfti-5653	417	8	j.	j.	PROPN
ajfti-5653	417	9	(	(	PUNCT
ajfti-5653	417	10	2022	2022	NUM
ajfti-5653	417	11	)	)	PUNCT
ajfti-5653	417	12	.	.	PUNCT
ajfti-5653	418	1	effect	effect	NOUN
ajfti-5653	418	2	of	of	ADP
ajfti-5653	418	3	corporate	corporate	ADJ
ajfti-5653	418	4	governance	governance	NOUN
ajfti-5653	418	5	on	on	ADP
ajfti-5653	418	6	the	the	DET
ajfti-5653	418	7	financial	financial	ADJ
ajfti-5653	418	8	performance	performance	NOUN
ajfti-5653	418	9	of	of	ADP
ajfti-5653	418	10	commercial	commercial	ADJ
ajfti-5653	418	11	banks	bank	NOUN
ajfti-5653	418	12	in	in	ADP
ajfti-5653	418	13	nigeria	nigeria	PROPN
ajfti-5653	418	14	.	.	PUNCT
ajfti-5653	419	1	banks	bank	NOUN
ajfti-5653	419	2	and	and	CCONJ
ajfti-5653	419	3	bank	bank	NOUN
ajfti-5653	419	4	systems	system	NOUN
ajfti-5653	419	5	,	,	PUNCT
ajfti-5653	419	6	15(3	15(3	NUM
ajfti-5653	419	7	)	)	PUNCT
ajfti-5653	419	8	,	,	PUNCT
ajfti-5653	419	9	55–69	55–69	NUM
ajfti-5653	419	10	.	.	PUNCT
ajfti-5653	420	1	khrawish	khrawish	PROPN
ajfti-5653	420	2	,	,	PUNCT
ajfti-5653	420	3	n.	n.	NOUN
ajfti-5653	420	4	m.	m.	NOUN
ajfti-5653	420	5	(	(	PUNCT
ajfti-5653	420	6	2017	2017	NUM
ajfti-5653	420	7	)	)	PUNCT
ajfti-5653	420	8	.	.	PUNCT
ajfti-5653	421	1	determinants	determinant	NOUN
ajfti-5653	421	2	of	of	ADP
ajfti-5653	421	3	financial	financial	ADJ
ajfti-5653	421	4	performance	performance	NOUN
ajfti-5653	421	5	of	of	ADP
ajfti-5653	421	6	firms	firm	NOUN
ajfti-5653	421	7	.	.	PUNCT
ajfti-5653	422	1	journal	journal	NOUN
ajfti-5653	422	2	of	of	ADP
ajfti-5653	422	3	accounting	accounting	NOUN
ajfti-5653	422	4	and	and	CCONJ
ajfti-5653	422	5	financial	financial	ADJ
ajfti-5653	422	6	management	management	NOUN
ajfti-5653	422	7	,	,	PUNCT
ajfti-5653	422	8	9(6	9(6	NUM
ajfti-5653	422	9	)	)	PUNCT
ajfti-5653	422	10	,	,	PUNCT
ajfti-5653	422	11	15	15	NUM
ajfti-5653	422	12	-	-	SYM
ajfti-5653	422	13	26	26	NUM
ajfti-5653	422	14	.	.	PUNCT
ajfti-5653	423	1	legris	legris	PROPN
ajfti-5653	423	2	,	,	PUNCT
ajfti-5653	423	3	p.	p.	PROPN
ajfti-5653	423	4	,	,	PUNCT
ajfti-5653	423	5	ingham	ingham	PROPN
ajfti-5653	423	6	,	,	PUNCT
ajfti-5653	423	7	j.	j.	PROPN
ajfti-5653	423	8	,	,	PUNCT
ajfti-5653	423	9	&	&	CCONJ
ajfti-5653	423	10	collerette	collerette	PROPN
ajfti-5653	423	11	,	,	PUNCT
ajfti-5653	423	12	p.	p.	NOUN
ajfti-5653	423	13	(	(	PUNCT
ajfti-5653	423	14	2023	2023	NUM
ajfti-5653	423	15	)	)	PUNCT
ajfti-5653	423	16	.	.	PUNCT
ajfti-5653	424	1	why	why	SCONJ
ajfti-5653	424	2	do	do	AUX
ajfti-5653	424	3	people	people	NOUN
ajfti-5653	424	4	use	use	VERB
ajfti-5653	424	5	information	information	NOUN
ajfti-5653	424	6	technology	technology	NOUN
ajfti-5653	424	7	?	?	PUNCT
ajfti-5653	425	1	a	a	DET
ajfti-5653	425	2	critical	critical	ADJ
ajfti-5653	425	3	review	review	NOUN
ajfti-5653	425	4	of	of	ADP
ajfti-5653	425	5	the	the	DET
ajfti-5653	425	6	technology	technology	NOUN
ajfti-5653	425	7	acceptance	acceptance	NOUN
ajfti-5653	425	8	model	model	NOUN
ajfti-5653	425	9	.	.	PUNCT
ajfti-5653	426	1	information	information	NOUN
ajfti-5653	426	2	&	&	CCONJ
ajfti-5653	426	3	management	management	PROPN
ajfti-5653	426	4	,	,	PUNCT
ajfti-5653	426	5	40(3	40(3	NUM
ajfti-5653	426	6	)	)	PUNCT
ajfti-5653	426	7	,	,	PUNCT
ajfti-5653	426	8	191–204	191–204	NUM
ajfti-5653	426	9	.	.	PUNCT
ajfti-5653	427	1	lyytinen	lyytinen	NOUN
ajfti-5653	427	2	,	,	PUNCT
ajfti-5653	427	3	k.	k.	PROPN
ajfti-5653	427	4	,	,	PUNCT
ajfti-5653	427	5	&	&	CCONJ
ajfti-5653	427	6	damsgaard	damsgaard	PROPN
ajfti-5653	427	7	,	,	PUNCT
ajfti-5653	427	8	j.	j.	PROPN
ajfti-5653	427	9	(	(	PUNCT
ajfti-5653	427	10	2001	2001	NUM
ajfti-5653	427	11	)	)	PUNCT
ajfti-5653	427	12	.	.	PUNCT
ajfti-5653	428	1	what	what	PRON
ajfti-5653	428	2	’s	’	VERB
ajfti-5653	428	3	wrong	wrong	ADJ
ajfti-5653	428	4	with	with	ADP
ajfti-5653	428	5	the	the	DET
ajfti-5653	428	6	diffusion	diffusion	NOUN
ajfti-5653	428	7	of	of	ADP
ajfti-5653	428	8	innovation	innovation	NOUN
ajfti-5653	428	9	theory	theory	NOUN
ajfti-5653	428	10	?	?	PUNCT
ajfti-5653	429	1	in	in	ADP
ajfti-5653	429	2	ifip	ifip	PROPN
ajfti-5653	429	3	international	international	ADJ
ajfti-5653	429	4	conference	conference	NOUN
ajfti-5653	429	5	on	on	ADP
ajfti-5653	429	6	information	information	NOUN
ajfti-5653	429	7	systems	system	NOUN
ajfti-5653	429	8	(	(	PUNCT
ajfti-5653	429	9	pp	pp	ADJ
ajfti-5653	429	10	.	.	PUNCT
ajfti-5653	429	11	1–10	1–10	NOUN
ajfti-5653	429	12	)	)	PUNCT
ajfti-5653	429	13	.	.	PUNCT
ajfti-5653	430	1	springer	springer	NOUN
ajfti-5653	430	2	.	.	PUNCT
ajfti-5653	431	1	miller	miller	PROPN
ajfti-5653	431	2	,	,	PUNCT
ajfti-5653	431	3	d.	d.	PROPN
ajfti-5653	431	4	(	(	PUNCT
ajfti-5653	431	5	2003	2003	NUM
ajfti-5653	431	6	)	)	PUNCT
ajfti-5653	431	7	.	.	PUNCT
ajfti-5653	432	1	an	an	DET
ajfti-5653	432	2	asymmetry	asymmetry	NOUN
ajfti-5653	432	3	-	-	PUNCT
ajfti-5653	432	4	based	base	VERB
ajfti-5653	432	5	view	view	NOUN
ajfti-5653	432	6	of	of	ADP
ajfti-5653	432	7	advantage	advantage	NOUN
ajfti-5653	432	8	:	:	PUNCT
ajfti-5653	432	9	towards	towards	ADP
ajfti-5653	432	10	an	an	DET
ajfti-5653	432	11	attainable	attainable	ADJ
ajfti-5653	432	12	sustainability	sustainability	NOUN
ajfti-5653	432	13	.	.	PUNCT
ajfti-5653	433	1	strategic	strategic	ADJ
ajfti-5653	433	2	management	management	NOUN
ajfti-5653	433	3	journal	journal	NOUN
ajfti-5653	433	4	,	,	PUNCT
ajfti-5653	433	5	24(10	24(10	NUM
ajfti-5653	433	6	)	)	PUNCT
ajfti-5653	433	7	,	,	PUNCT
ajfti-5653	433	8	961–976	961–976	NUM
ajfti-5653	433	9	.	.	PUNCT
ajfti-5653	434	1	nduokafor	nduokafor	PROPN
ajfti-5653	434	2	,	,	PUNCT
ajfti-5653	434	3	c.	c.	PROPN
ajfti-5653	434	4	o.	o.	PROPN
ajfti-5653	434	5	,	,	PUNCT
ajfti-5653	434	6	ukoh	ukoh	NOUN
ajfti-5653	434	7	,	,	PUNCT
ajfti-5653	434	8	u.	u.	PROPN
ajfti-5653	434	9	m.	m.	PROPN
ajfti-5653	434	10	,	,	PUNCT
ajfti-5653	434	11	&	&	CCONJ
ajfti-5653	434	12	nworie	nworie	PROPN
ajfti-5653	434	13	,	,	PUNCT
ajfti-5653	434	14	g.	g.	PROPN
ajfti-5653	434	15	o.	o.	PROPN
ajfti-5653	434	16	(	(	PUNCT
ajfti-5653	434	17	2024	2024	NUM
ajfti-5653	434	18	)	)	PUNCT
ajfti-5653	434	19	.	.	PUNCT
ajfti-5653	435	1	use	use	NOUN
ajfti-5653	435	2	of	of	ADP
ajfti-5653	435	3	cloud	cloud	NOUN
ajfti-5653	435	4	-	-	PUNCT
ajfti-5653	435	5	based	base	VERB
ajfti-5653	435	6	accounting	accounting	NOUN
ajfti-5653	435	7	software	software	NOUN
ajfti-5653	435	8	:	:	PUNCT
ajfti-5653	435	9	a	a	DET
ajfti-5653	435	10	tool	tool	NOUN
ajfti-5653	435	11	for	for	ADP
ajfti-5653	435	12	business	business	NOUN
ajfti-5653	435	13	failure	failure	NOUN
ajfti-5653	435	14	prevention	prevention	NOUN
ajfti-5653	435	15	.	.	PUNCT
ajfti-5653	436	1	international	international	ADJ
ajfti-5653	436	2	journal	journal	PROPN
ajfti-5653	436	3	of	of	ADP
ajfti-5653	436	4	social	social	ADJ
ajfti-5653	436	5	sciences	sciences	PROPN
ajfti-5653	436	6	and	and	CCONJ
ajfti-5653	436	7	management	management	NOUN
ajfti-5653	436	8	research	research	NOUN
ajfti-5653	436	9	,	,	PUNCT
ajfti-5653	436	10	10(2	10(2	NUM
ajfti-5653	436	11	)	)	PUNCT
ajfti-5653	436	12	.	.	PUNCT
ajfti-5653	437	1	obasan	obasan	ADJ
ajfti-5653	437	2	,	,	PUNCT
ajfti-5653	437	3	o.	o.	PROPN
ajfti-5653	437	4	t.	t.	PROPN
ajfti-5653	437	5	,	,	PUNCT
ajfti-5653	437	6	&	&	CCONJ
ajfti-5653	437	7	kuola	kuola	PROPN
ajfti-5653	437	8	,	,	PUNCT
ajfti-5653	437	9	a.	a.	PROPN
ajfti-5653	437	10	j.	j.	PROPN
ajfti-5653	437	11	(	(	PUNCT
ajfti-5653	437	12	2022	2022	NUM
ajfti-5653	437	13	)	)	PUNCT
ajfti-5653	437	14	.	.	PUNCT
ajfti-5653	438	1	effect	effect	NOUN
ajfti-5653	438	2	of	of	ADP
ajfti-5653	438	3	cloudbased	cloudbased	ADJ
ajfti-5653	438	4	accounting	accounting	NOUN
ajfti-5653	438	5	on	on	ADP
ajfti-5653	438	6	manufacturing	manufacturing	NOUN
ajfti-5653	438	7	firms	firm	NOUN
ajfti-5653	438	8	in	in	ADP
ajfti-5653	438	9	nigeria	nigeria	PROPN
ajfti-5653	438	10	:	:	PUNCT
ajfti-5653	438	11	a	a	DET
ajfti-5653	438	12	study	study	NOUN
ajfti-5653	438	13	of	of	ADP
ajfti-5653	438	14	twinstar	twinstar	PROPN
ajfti-5653	438	15	industries	industries	PROPN
ajfti-5653	438	16	ltd	ltd	PROPN
ajfti-5653	438	17	.	.	PROPN
ajfti-5653	438	18	,	,	PUNCT
ajfti-5653	438	19	ogun	ogun	PROPN
ajfti-5653	438	20	state	state	PROPN
ajfti-5653	438	21	.	.	PUNCT
ajfti-5653	439	1	fanefane	fanefane	PROPN
ajfti-5653	439	2	international	international	ADJ
ajfti-5653	439	3	multidisciplinary	multidisciplinary	ADJ
ajfti-5653	439	4	journal	journal	NOUN
ajfti-5653	439	5	,	,	PUNCT
ajfti-5653	439	6	6(2	6(2	NUM
ajfti-5653	439	7	)	)	PUNCT
ajfti-5653	439	8	.	.	PUNCT
ajfti-5653	440	1	odukwu	odukwu	PROPN
ajfti-5653	440	2	,	,	PUNCT
ajfti-5653	440	3	v.	v.	PROPN
ajfti-5653	440	4	c.	c.	PROPN
ajfti-5653	440	5	,	,	PUNCT
ajfti-5653	440	6	eke	eke	ADJ
ajfti-5653	440	7	,	,	PUNCT
ajfti-5653	440	8	p.	p.	PROPN
ajfti-5653	440	9	,	,	PUNCT
ajfti-5653	440	10	nwankwo	nwankwo	PROPN
ajfti-5653	440	11	,	,	PUNCT
ajfti-5653	440	12	c.	c.	PROPN
ajfti-5653	440	13	,	,	PUNCT
ajfti-5653	440	14	&	&	CCONJ
ajfti-5653	440	15	owelechi	owelechi	PROPN
ajfti-5653	440	16	,	,	PUNCT
ajfti-5653	440	17	s.	s.	PROPN
ajfti-5653	440	18	m.	m.	PROPN
ajfti-5653	440	19	(	(	PUNCT
ajfti-5653	440	20	2023	2023	NUM
ajfti-5653	440	21	)	)	PUNCT
ajfti-5653	440	22	.	.	PUNCT
ajfti-5653	441	1	digital	digital	ADJ
ajfti-5653	441	2	accounting	accounting	NOUN
ajfti-5653	441	3	practices	practice	NOUN
ajfti-5653	441	4	and	and	CCONJ
ajfti-5653	441	5	financial	financial	ADJ
ajfti-5653	441	6	performance	performance	NOUN
ajfti-5653	441	7	of	of	ADP
ajfti-5653	441	8	listed	list	VERB
ajfti-5653	441	9	deposit	deposit	NOUN
ajfti-5653	441	10	money	money	NOUN
ajfti-5653	441	11	banks	bank	NOUN
ajfti-5653	441	12	in	in	ADP
ajfti-5653	441	13	nigeria	nigeria	PROPN
ajfti-5653	441	14	.	.	PUNCT
ajfti-5653	442	1	international	international	ADJ
ajfti-5653	442	2	journal	journal	PROPN
ajfti-5653	442	3	of	of	ADP
ajfti-5653	442	4	production	production	NOUN
ajfti-5653	442	5	,	,	PUNCT
ajfti-5653	442	6	operations	operation	NOUN
ajfti-5653	442	7	management	management	NOUN
ajfti-5653	442	8	and	and	CCONJ
ajfti-5653	442	9	economics	economic	NOUN
ajfti-5653	442	10	,	,	PUNCT
ajfti-5653	442	11	3(2	3(2	NUM
ajfti-5653	442	12	)	)	PUNCT
ajfti-5653	442	13	,	,	PUNCT
ajfti-5653	442	14	32–41	32–41	NUM
ajfti-5653	442	15	.	.	PUNCT
ajfti-5653	442	16	odunayo	odunayo	PROPN
ajfti-5653	442	17	,	,	PUNCT
ajfti-5653	442	18	j.	j.	PROPN
ajfti-5653	442	19	,	,	PUNCT
ajfti-5653	442	20	akintoye	akintoye	PROPN
ajfti-5653	442	21	,	,	PUNCT
ajfti-5653	442	22	r.	r.	PROPN
ajfti-5653	442	23	i.	i.	PROPN
ajfti-5653	442	24	,	,	PUNCT
ajfti-5653	442	25	aguguom	aguguom	NOUN
ajfti-5653	442	26	,	,	PUNCT
ajfti-5653	442	27	t.	t.	NOUN
ajfti-5653	442	28	a.	a.	PROPN
ajfti-5653	442	29	,	,	PUNCT
ajfti-5653	442	30	sanyaolu	sanyaolu	PROPN
ajfti-5653	442	31	,	,	PUNCT
ajfti-5653	442	32	a.	a.	PROPN
ajfti-5653	442	33	w.	w.	PROPN
ajfti-5653	442	34	,	,	PUNCT
ajfti-5653	442	35	omobowale	omobowale	PROPN
ajfti-5653	442	36	,	,	PUNCT
ajfti-5653	442	37	a.	a.	PROPN
ajfti-5653	442	38	,	,	PUNCT
ajfti-5653	442	39	&	&	CCONJ
ajfti-5653	442	40	osunusi	osunusi	PROPN
ajfti-5653	442	41	,	,	PUNCT
ajfti-5653	442	42	k.	k.	PROPN
ajfti-5653	442	43	a.	a.	PROPN
ajfti-5653	442	44	(	(	PUNCT
ajfti-5653	442	45	2023	2023	NUM
ajfti-5653	442	46	)	)	PUNCT
ajfti-5653	442	47	.	.	PUNCT
ajfti-5653	443	1	digital	digital	ADJ
ajfti-5653	443	2	disruption	disruption	NOUN
ajfti-5653	443	3	of	of	ADP
ajfti-5653	443	4	accounting	accounting	NOUN
ajfti-5653	443	5	information	information	NOUN
ajfti-5653	443	6	and	and	CCONJ
ajfti-5653	443	7	quality	quality	NOUN
ajfti-5653	443	8	of	of	ADP
ajfti-5653	443	9	financial	financial	ADJ
ajfti-5653	443	10	reporting	reporting	NOUN
ajfti-5653	443	11	of	of	ADP
ajfti-5653	443	12	listed	list	VERB
ajfti-5653	443	13	money	money	NOUN
ajfti-5653	443	14	deposit	deposit	NOUN
ajfti-5653	443	15	banks	bank	NOUN
ajfti-5653	443	16	in	in	ADP
ajfti-5653	443	17	nigeria	nigeria	PROPN
ajfti-5653	443	18	.	.	PUNCT
ajfti-5653	444	1	international	international	ADJ
ajfti-5653	444	2	journal	journal	PROPN
ajfti-5653	444	3	of	of	ADP
ajfti-5653	444	4	applied	apply	VERB
ajfti-5653	444	5	economics	economic	NOUN
ajfti-5653	444	6	,	,	PUNCT
ajfti-5653	444	7	finance	finance	NOUN
ajfti-5653	444	8	and	and	CCONJ
ajfti-5653	444	9	accounting	accounting	NOUN
ajfti-5653	444	10	,	,	PUNCT
ajfti-5653	444	11	17(2	17(2	NUM
ajfti-5653	444	12	)	)	PUNCT
ajfti-5653	444	13	,	,	PUNCT
ajfti-5653	444	14	337–352	337–352	NUM
ajfti-5653	444	15	.	.	PUNCT
ajfti-5653	445	1	ofurum	ofurum	PROPN
ajfti-5653	445	2	,	,	PUNCT
ajfti-5653	445	3	c.	c.	PROPN
ajfti-5653	445	4	i.	i.	PROPN
ajfti-5653	445	5	,	,	PUNCT
ajfti-5653	445	6	&	&	CCONJ
ajfti-5653	445	7	obi	obi	PROPN
ajfti-5653	445	8	,	,	PUNCT
ajfti-5653	445	9	h.	h.	PROPN
ajfti-5653	445	10	k.	k.	PROPN
ajfti-5653	445	11	(	(	PUNCT
ajfti-5653	445	12	2024	2024	NUM
ajfti-5653	445	13	)	)	PUNCT
ajfti-5653	445	14	.	.	PUNCT
ajfti-5653	446	1	effect	effect	NOUN
ajfti-5653	446	2	of	of	ADP
ajfti-5653	446	3	cloud	cloud	ADJ
ajfti-5653	446	4	accounting	accounting	NOUN
ajfti-5653	446	5	costs	cost	NOUN
ajfti-5653	446	6	on	on	ADP
ajfti-5653	446	7	financial	financial	ADJ
ajfti-5653	446	8	performance	performance	NOUN
ajfti-5653	446	9	of	of	ADP
ajfti-5653	446	10	deposit	deposit	NOUN
ajfti-5653	446	11	money	money	NOUN
ajfti-5653	446	12	banks	bank	NOUN
ajfti-5653	446	13	in	in	ADP
ajfti-5653	446	14	nigeria	nigeria	PROPN
ajfti-5653	446	15	.	.	PUNCT
ajfti-5653	447	1	sadi	sadi	PROPN
ajfti-5653	447	2	international	international	PROPN
ajfti-5653	447	3	journal	journal	PROPN
ajfti-5653	447	4	of	of	ADP
ajfti-5653	447	5	management	management	NOUN
ajfti-5653	447	6	and	and	CCONJ
ajfti-5653	447	7	accounting	accounting	NOUN
ajfti-5653	447	8	(	(	PUNCT
ajfti-5653	447	9	sijma	sijma	NOUN
ajfti-5653	447	10	)	)	PUNCT
ajfti-5653	447	11	,	,	PUNCT
ajfti-5653	447	12	11(2	11(2	X
ajfti-5653	447	13	)	)	PUNCT
ajfti-5653	447	14	,	,	PUNCT
ajfti-5653	447	15	19–28	19–28	PROPN
ajfti-5653	447	16	.	.	PUNCT
ajfti-5653	448	1	okere	okere	PROPN
ajfti-5653	448	2	,	,	PUNCT
ajfti-5653	448	3	w.	w.	PROPN
ajfti-5653	448	4	(	(	PUNCT
ajfti-5653	448	5	2022	2022	NUM
ajfti-5653	448	6	)	)	PUNCT
ajfti-5653	448	7	.	.	PUNCT
ajfti-5653	449	1	cloud	cloud	NOUN
ajfti-5653	449	2	accounting	accounting	NOUN
ajfti-5653	449	3	and	and	CCONJ
ajfti-5653	449	4	performance	performance	NOUN
ajfti-5653	449	5	of	of	ADP
ajfti-5653	449	6	listed	list	VERB
ajfti-5653	449	7	manufacturing	manufacturing	NOUN
ajfti-5653	449	8	firms	firm	NOUN
ajfti-5653	449	9	in	in	ADP
ajfti-5653	449	10	nigeria	nigeria	PROPN
ajfti-5653	449	11	.	.	PUNCT
ajfti-5653	450	1	anatolian	anatolian	ADJ
ajfti-5653	450	2	journal	journal	PROPN
ajfti-5653	450	3	of	of	ADP
ajfti-5653	450	4	economics	economic	NOUN
ajfti-5653	450	5	and	and	CCONJ
ajfti-5653	450	6	business	business	NOUN
ajfti-5653	450	7	,	,	PUNCT
ajfti-5653	450	8	6(2	6(2	NUM
ajfti-5653	450	9	)	)	PUNCT
ajfti-5653	450	10	,	,	PUNCT
ajfti-5653	450	11	124–141	124–141	NUM
ajfti-5653	450	12	.	.	PUNCT
ajfti-5653	450	13	okika	okika	PROPN
ajfti-5653	450	14	,	,	PUNCT
ajfti-5653	450	15	c.	c.	PROPN
ajfti-5653	450	16	e.	e.	PROPN
ajfti-5653	450	17	,	,	PUNCT
ajfti-5653	450	18	&	&	CCONJ
ajfti-5653	450	19	udeh	udeh	PROPN
ajfti-5653	450	20	,	,	PUNCT
ajfti-5653	450	21	f.	f.	PROPN
ajfti-5653	450	22	n.	n.	PROPN
ajfti-5653	450	23	(	(	PUNCT
ajfti-5653	450	24	2023	2023	NUM
ajfti-5653	450	25	)	)	PUNCT
ajfti-5653	450	26	.	.	PUNCT
ajfti-5653	451	1	electronic	electronic	ADJ
ajfti-5653	451	2	accounting	accounting	NOUN
ajfti-5653	451	3	and	and	CCONJ
ajfti-5653	451	4	bank	bank	NOUN
ajfti-5653	451	5	operations	operation	NOUN
ajfti-5653	451	6	:	:	PUNCT
ajfti-5653	451	7	evidence	evidence	NOUN
ajfti-5653	451	8	from	from	ADP
ajfti-5653	451	9	quoted	quote	VERB
ajfti-5653	451	10	deposit	deposit	NOUN
ajfti-5653	451	11	money	money	NOUN
ajfti-5653	451	12	banks	bank	NOUN
ajfti-5653	451	13	in	in	ADP
ajfti-5653	451	14	nigeria	nigeria	PROPN
ajfti-5653	451	15	.	.	PUNCT
ajfti-5653	452	1	journal	journal	PROPN
ajfti-5653	452	2	of	of	ADP
ajfti-5653	452	3	global	global	ADJ
ajfti-5653	452	4	accounting	accounting	NOUN
ajfti-5653	452	5	,	,	PUNCT
ajfti-5653	452	6	6(1	6(1	NUM
ajfti-5653	452	7	)	)	PUNCT
ajfti-5653	452	8	,	,	PUNCT
ajfti-5653	452	9	88–103	88–103	PROPN
ajfti-5653	452	10	.	.	PUNCT
ajfti-5653	452	11	okoye	okoye	PROPN
ajfti-5653	452	12	,	,	PUNCT
ajfti-5653	452	13	e.	e.	PROPN
ajfti-5653	452	14	i.	i.	PROPN
ajfti-5653	452	15	,	,	PUNCT
ajfti-5653	452	16	&	&	CCONJ
ajfti-5653	452	17	ofoegbu	ofoegbu	PROPN
ajfti-5653	452	18	,	,	PUNCT
ajfti-5653	452	19	g.	g.	PROPN
ajfti-5653	452	20	n.	n.	PROPN
ajfti-5653	452	21	(	(	PUNCT
ajfti-5653	452	22	2023	2023	NUM
ajfti-5653	452	23	)	)	PUNCT
ajfti-5653	452	24	.	.	PUNCT
ajfti-5653	453	1	cloud	cloud	NOUN
ajfti-5653	453	2	technology	technology	NOUN
ajfti-5653	453	3	and	and	CCONJ
ajfti-5653	453	4	cost	cost	NOUN
ajfti-5653	453	5	efficiency	efficiency	NOUN
ajfti-5653	453	6	in	in	ADP
ajfti-5653	453	7	nigerian	nigerian	ADJ
ajfti-5653	453	8	financial	financial	ADJ
ajfti-5653	453	9	institutions	institution	NOUN
ajfti-5653	453	10	.	.	PUNCT
ajfti-5653	454	1	journal	journal	PROPN
ajfti-5653	454	2	of	of	ADP
ajfti-5653	454	3	financial	financial	ADJ
ajfti-5653	454	4	innovation	innovation	NOUN
ajfti-5653	454	5	and	and	CCONJ
ajfti-5653	454	6	accounting	accounting	NOUN
ajfti-5653	454	7	systems	system	NOUN
ajfti-5653	454	8	,	,	PUNCT
ajfti-5653	454	9	5(3	5(3	NUM
ajfti-5653	454	10	)	)	PUNCT
ajfti-5653	454	11	,	,	PUNCT
ajfti-5653	454	12	44–59	44–59	PROPN
ajfti-5653	454	13	.	.	PUNCT
ajfti-5653	455	1	olaoye	olaoye	PROPN
ajfti-5653	455	2	,	,	PUNCT
ajfti-5653	455	3	f.	f.	PROPN
ajfti-5653	455	4	,	,	PUNCT
ajfti-5653	455	5	&	&	CCONJ
ajfti-5653	455	6	akadi	akadi	PROPN
ajfti-5653	455	7	,	,	PUNCT
ajfti-5653	455	8	o.	o.	PROPN
ajfti-5653	455	9	(	(	PUNCT
ajfti-5653	455	10	2024	2024	NUM
ajfti-5653	455	11	)	)	PUNCT
ajfti-5653	455	12	.	.	PUNCT
ajfti-5653	456	1	the	the	DET
ajfti-5653	456	2	impact	impact	NOUN
ajfti-5653	456	3	of	of	ADP
ajfti-5653	456	4	cloud	cloud	NOUN
ajfti-5653	456	5	-	-	PUNCT
ajfti-5653	456	6	based	base	VERB
ajfti-5653	456	7	accounting	accounting	NOUN
ajfti-5653	456	8	system	system	NOUN
ajfti-5653	456	9	on	on	ADP
ajfti-5653	456	10	the	the	DET
ajfti-5653	456	11	performance	performance	NOUN
ajfti-5653	456	12	of	of	ADP
ajfti-5653	456	13	selected	select	VERB
ajfti-5653	456	14	deposit	deposit	NOUN
ajfti-5653	456	15	money	money	NOUN
ajfti-5653	456	16	banks	bank	NOUN
ajfti-5653	456	17	in	in	ADP
ajfti-5653	456	18	nigeria	nigeria	PROPN
ajfti-5653	456	19	.	.	PUNCT
ajfti-5653	457	1	african	african	ADJ
ajfti-5653	457	2	journal	journal	PROPN
ajfti-5653	457	3	of	of	ADP
ajfti-5653	457	4	accounting	accounting	NOUN
ajfti-5653	457	5	and	and	CCONJ
ajfti-5653	457	6	financial	financial	ADJ
ajfti-5653	457	7	research	research	NOUN
ajfti-5653	457	8	,	,	PUNCT
ajfti-5653	457	9	7(1	7(1	NUM
ajfti-5653	457	10	)	)	PUNCT
ajfti-5653	457	11	,	,	PUNCT
ajfti-5653	457	12	164–186	164–186	NUM
ajfti-5653	457	13	.	.	PUNCT
ajfti-5653	458	1	olokoyo	olokoyo	PROPN
ajfti-5653	458	2	,	,	PUNCT
ajfti-5653	459	1	f.	f.	PROPN
ajfti-5653	459	2	o.	o.	PROPN
ajfti-5653	459	3	(	(	PUNCT
ajfti-5653	459	4	2019	2019	NUM
ajfti-5653	459	5	)	)	PUNCT
ajfti-5653	459	6	.	.	PUNCT
ajfti-5653	460	1	corporate	corporate	ADJ
ajfti-5653	460	2	governance	governance	NOUN
ajfti-5653	460	3	and	and	CCONJ
ajfti-5653	460	4	deposit	deposit	VERB
ajfti-5653	460	5	money	money	NOUN
ajfti-5653	460	6	banks	bank	NOUN
ajfti-5653	460	7	’	'	PUNCT
ajfti-5653	460	8	performance	performance	NOUN
ajfti-5653	460	9	in	in	ADP
ajfti-5653	460	10	nigeria	nigeria	PROPN
ajfti-5653	460	11	.	.	PUNCT
ajfti-5653	461	1	proceedings	proceeding	NOUN
ajfti-5653	461	2	of	of	ADP
ajfti-5653	461	3	intcess	intcess	NOUN
ajfti-5653	461	4	2019	2019	NUM
ajfti-5653	461	5	-	-	PUNCT
ajfti-5653	461	6	6th	6th	NOUN
ajfti-5653	461	7	international	international	ADJ
ajfti-5653	461	8	conference	conference	NOUN
ajfti-5653	461	9	on	on	ADP
ajfti-5653	461	10	education	education	NOUN
ajfti-5653	461	11	and	and	CCONJ
ajfti-5653	461	12	social	social	ADJ
ajfti-5653	461	13	sciences	science	NOUN
ajfti-5653	461	14	,	,	PUNCT
ajfti-5653	461	15	1135–1145	1135–1145	NUM
ajfti-5653	461	16	.	.	PUNCT
ajfti-5653	462	1	onifade	onifade	ADJ
ajfti-5653	462	2	,	,	PUNCT
ajfti-5653	462	3	h.	h.	PROPN
ajfti-5653	462	4	o.	o.	PROPN
ajfti-5653	462	5	,	,	PUNCT
ajfti-5653	462	6	shittu	shittu	PROPN
ajfti-5653	462	7	,	,	PUNCT
ajfti-5653	462	8	s.	s.	PROPN
ajfti-5653	462	9	a.	a.	PROPN
ajfti-5653	462	10	,	,	PUNCT
ajfti-5653	462	11	aminu	aminu	PROPN
ajfti-5653	462	12	,	,	PUNCT
ajfti-5653	462	13	a.	a.	NOUN
ajfti-5653	462	14	o.	o.	PROPN
ajfti-5653	462	15	,	,	PUNCT
ajfti-5653	462	16	&	&	CCONJ
ajfti-5653	462	17	ajibola	ajibola	PROPN
ajfti-5653	462	18	,	,	PUNCT
ajfti-5653	462	19	k.	k.	PROPN
ajfti-5653	462	20	t.	t.	PROPN
ajfti-5653	462	21	(	(	PUNCT
ajfti-5653	462	22	2023	2023	NUM
ajfti-5653	462	23	)	)	PUNCT
ajfti-5653	462	24	.	.	PUNCT
ajfti-5653	463	1	effect	effect	NOUN
ajfti-5653	463	2	of	of	ADP
ajfti-5653	463	3	cloud	cloud	ADJ
ajfti-5653	463	4	accounting	accounting	NOUN
ajfti-5653	463	5	characteristics	characteristic	NOUN
ajfti-5653	463	6	on	on	ADP
ajfti-5653	463	7	performance	performance	NOUN
ajfti-5653	463	8	of	of	ADP
ajfti-5653	463	9	listed	list	VERB
ajfti-5653	463	10	food	food	NOUN
ajfti-5653	463	11	and	and	CCONJ
ajfti-5653	463	12	beverages	beverage	NOUN
ajfti-5653	463	13	companies	company	NOUN
ajfti-5653	463	14	in	in	ADP
ajfti-5653	463	15	nigeria	nigeria	PROPN
ajfti-5653	463	16	.	.	PUNCT
ajfti-5653	464	1	journal	journal	PROPN
ajfti-5653	464	2	of	of	ADP
ajfti-5653	464	3	perspectives	perspective	NOUN
ajfti-5653	464	4	in	in	ADP
ajfti-5653	464	5	management	management	NOUN
ajfti-5653	464	6	,	,	PUNCT
ajfti-5653	464	7	7(3	7(3	NUM
ajfti-5653	464	8	)	)	PUNCT
ajfti-5653	464	9	,	,	PUNCT
ajfti-5653	464	10	25	25	NUM
ajfti-5653	464	11	-	-	SYM
ajfti-5653	464	12	36	36	NUM
ajfti-5653	464	13	.	.	PUNCT
ajfti-5653	465	1	orji	orji	PROPN
ajfti-5653	465	2	,	,	PUNCT
ajfti-5653	465	3	o.	o.	PROPN
ajfti-5653	465	4	,	,	PUNCT
ajfti-5653	465	5	&	&	CCONJ
ajfti-5653	465	6	ojimini	ojimini	PROPN
ajfti-5653	465	7	,	,	PUNCT
ajfti-5653	465	8	d.	d.	PROPN
ajfti-5653	465	9	o.	o.	PROPN
ajfti-5653	465	10	(	(	PUNCT
ajfti-5653	465	11	2024	2024	NUM
ajfti-5653	465	12	)	)	PUNCT
ajfti-5653	465	13	.	.	PUNCT
ajfti-5653	466	1	cloud	cloud	NOUN
ajfti-5653	466	2	accounting	accounting	NOUN
ajfti-5653	466	3	and	and	CCONJ
ajfti-5653	466	4	organizational	organizational	ADJ
ajfti-5653	466	5	performance	performance	NOUN
ajfti-5653	466	6	:	:	PUNCT
ajfti-5653	466	7	a	a	DET
ajfti-5653	466	8	study	study	NOUN
ajfti-5653	466	9	of	of	ADP
ajfti-5653	466	10	selected	select	VERB
ajfti-5653	466	11	companies	company	NOUN
ajfti-5653	466	12	using	use	VERB
ajfti-5653	466	13	cloud	cloud	NOUN
ajfti-5653	466	14	accounting	accounting	NOUN
ajfti-5653	466	15	in	in	ADP
ajfti-5653	466	16	port	port	NOUN
ajfti-5653	466	17	harcourt	harcourt	PROPN
ajfti-5653	466	18	metropolis	metropolis	PROPN
ajfti-5653	466	19	.	.	PUNCT
ajfti-5653	467	1	international	international	ADJ
ajfti-5653	467	2	journal	journal	PROPN
ajfti-5653	467	3	of	of	ADP
ajfti-5653	467	4	social	social	ADJ
ajfti-5653	467	5	sciences	sciences	PROPN
ajfti-5653	467	6	and	and	CCONJ
ajfti-5653	467	7	management	management	NOUN
ajfti-5653	467	8	research	research	NOUN
ajfti-5653	467	9	,	,	PUNCT
ajfti-5653	467	10	9(3	9(3	NUM
ajfti-5653	467	11	)	)	PUNCT
ajfti-5653	467	12	.	.	PUNCT
ajfti-5653	468	1	owolabi	owolabi	NOUN
ajfti-5653	468	2	,	,	PUNCT
ajfti-5653	468	3	s.	s.	PROPN
ajfti-5653	468	4	a.	a.	PROPN
ajfti-5653	468	5	,	,	PUNCT
ajfti-5653	468	6	&	&	CCONJ
ajfti-5653	468	7	izang	izang	PROPN
ajfti-5653	468	8	,	,	PUNCT
ajfti-5653	468	9	j.	j.	PROPN
ajfti-5653	468	10	u.	u.	PROPN
ajfti-5653	468	11	(	(	PUNCT
ajfti-5653	468	12	2020	2020	NUM
ajfti-5653	468	13	)	)	PUNCT
ajfti-5653	468	14	.	.	PUNCT
ajfti-5653	469	1	cloud	cloud	NOUN
ajfti-5653	469	2	accounting	accounting	NOUN
ajfti-5653	469	3	and	and	CCONJ
ajfti-5653	469	4	financial	financial	ADJ
ajfti-5653	469	5	reporting	reporting	NOUN
ajfti-5653	469	6	.	.	PUNCT
ajfti-5653	470	1	international	international	ADJ
ajfti-5653	470	2	journal	journal	PROPN
ajfti-5653	470	3	of	of	ADP
ajfti-5653	470	4	research	research	NOUN
ajfti-5653	470	5	publications	publication	NOUN
ajfti-5653	470	6	,	,	PUNCT
ajfti-5653	470	7	60(1	60(1	NUM
ajfti-5653	470	8	)	)	PUNCT
ajfti-5653	470	9	,	,	PUNCT
ajfti-5653	470	10	21–28	21–28	NUM
ajfti-5653	470	11	.	.	PUNCT
ajfti-5653	471	1	oyewobi	oyewobi	PROPN
ajfti-5653	471	2	,	,	PUNCT
ajfti-5653	471	3	i.	i.	PROPN
ajfti-5653	471	4	a.	a.	PROPN
ajfti-5653	471	5	,	,	PUNCT
ajfti-5653	471	6	&	&	CCONJ
ajfti-5653	471	7	adeyemi	adeyemi	ADV
ajfti-5653	471	8	,	,	PUNCT
ajfti-5653	471	9	o.	o.	PROPN
ajfti-5653	471	10	l.	l.	PROPN
ajfti-5653	471	11	(	(	PUNCT
ajfti-5653	471	12	2024	2024	NUM
ajfti-5653	471	13	)	)	PUNCT
ajfti-5653	471	14	.	.	PUNCT
ajfti-5653	472	1	cloud	cloud	NOUN
ajfti-5653	472	2	-	-	PUNCT
ajfti-5653	472	3	based	base	VERB
ajfti-5653	472	4	accounting	accounting	NOUN
ajfti-5653	472	5	information	information	NOUN
ajfti-5653	472	6	systems	system	NOUN
ajfti-5653	472	7	and	and	CCONJ
ajfti-5653	472	8	financial	financial	ADJ
ajfti-5653	472	9	reporting	reporting	NOUN
ajfti-5653	472	10	quality	quality	NOUN
ajfti-5653	472	11	of	of	ADP
ajfti-5653	472	12	listed	list	VERB
ajfti-5653	472	13	information	information	NOUN
ajfti-5653	472	14	and	and	CCONJ
ajfti-5653	472	15	communication	communication	NOUN
ajfti-5653	472	16	technology	technology	NOUN
ajfti-5653	472	17	firms	firm	NOUN
ajfti-5653	472	18	in	in	ADP
ajfti-5653	472	19	nigeria	nigeria	PROPN
ajfti-5653	472	20	.	.	PUNCT
ajfti-5653	473	1	journal	journal	PROPN
ajfti-5653	473	2	of	of	ADP
ajfti-5653	473	3	economics	economic	NOUN
ajfti-5653	473	4	,	,	PUNCT
ajfti-5653	473	5	finance	finance	NOUN
ajfti-5653	473	6	and	and	CCONJ
ajfti-5653	473	7	management	management	NOUN
ajfti-5653	473	8	studies	study	NOUN
ajfti-5653	473	9	,	,	PUNCT
ajfti-5653	473	10	7(4	7(4	NUM
ajfti-5653	473	11	)	)	PUNCT
ajfti-5653	473	12	,	,	PUNCT
ajfti-5653	473	13	2089–2104	2089–2104	NUM
ajfti-5653	473	14	.	.	PUNCT
ajfti-5653	474	1	peteraf	peteraf	NOUN
ajfti-5653	474	2	,	,	PUNCT
ajfti-5653	474	3	m.	m.	NOUN
ajfti-5653	474	4	a.	a.	NOUN
ajfti-5653	474	5	(	(	PUNCT
ajfti-5653	474	6	1993	1993	NUM
ajfti-5653	474	7	)	)	PUNCT
ajfti-5653	474	8	.	.	PUNCT
ajfti-5653	475	1	the	the	DET
ajfti-5653	475	2	cornerstones	cornerstone	NOUN
ajfti-5653	475	3	of	of	ADP
ajfti-5653	475	4	competitive	competitive	ADJ
ajfti-5653	475	5	advantage	advantage	NOUN
ajfti-5653	475	6	:	:	PUNCT
ajfti-5653	475	7	a	a	DET
ajfti-5653	475	8	resource	resource	NOUN
ajfti-5653	475	9	-	-	PUNCT
ajfti-5653	475	10	based	base	VERB
ajfti-5653	475	11	view	view	NOUN
ajfti-5653	475	12	.	.	PUNCT
ajfti-5653	476	1	strategic	strategic	ADJ
ajfti-5653	476	2	management	management	NOUN
ajfti-5653	476	3	journal	journal	NOUN
ajfti-5653	476	4	,	,	PUNCT
ajfti-5653	476	5	14(3	14(3	NUM
ajfti-5653	476	6	)	)	PUNCT
ajfti-5653	476	7	,	,	PUNCT
ajfti-5653	476	8	179–191	179–191	NUM
ajfti-5653	476	9	.	.	PUNCT
ajfti-5653	477	1	priem	priem	PROPN
ajfti-5653	477	2	,	,	PUNCT
ajfti-5653	477	3	r.	r.	PROPN
ajfti-5653	477	4	l.	l.	PROPN
ajfti-5653	477	5	,	,	PUNCT
ajfti-5653	477	6	&	&	CCONJ
ajfti-5653	477	7	butler	butler	PROPN
ajfti-5653	477	8	,	,	PUNCT
ajfti-5653	477	9	j.	j.	PROPN
ajfti-5653	477	10	e.	e.	PROPN
ajfti-5653	477	11	(	(	PUNCT
ajfti-5653	477	12	2001	2001	NUM
ajfti-5653	477	13	)	)	PUNCT
ajfti-5653	477	14	.	.	PUNCT
ajfti-5653	477	15	is	be	AUX
ajfti-5653	477	16	the	the	DET
ajfti-5653	477	17	resource	resource	NOUN
ajfti-5653	477	18	-	-	PUNCT
ajfti-5653	477	19	based	base	VERB
ajfti-5653	477	20	view	view	NOUN
ajfti-5653	477	21	:	:	PUNCT
ajfti-5653	477	22	a	a	DET
ajfti-5653	477	23	useful	useful	ADJ
ajfti-5653	477	24	perspective	perspective	NOUN
ajfti-5653	477	25	for	for	ADP
ajfti-5653	477	26	strategic	strategic	ADJ
ajfti-5653	477	27	management	management	NOUN
ajfti-5653	477	28	research	research	NOUN
ajfti-5653	477	29	?	?	PUNCT
ajfti-5653	478	1	academy	academy	NOUN
ajfti-5653	478	2	of	of	ADP
ajfti-5653	478	3	management	management	PROPN
ajfti-5653	478	4	review	review	PROPN
ajfti-5653	478	5	,	,	PUNCT
ajfti-5653	478	6	26(1	26(1	NUM
ajfti-5653	478	7	)	)	PUNCT
ajfti-5653	478	8	,	,	PUNCT
ajfti-5653	478	9	22–40	22–40	NUM
ajfti-5653	478	10	.	.	PUNCT
ajfti-5653	479	1	pringle	pringle	PROPN
ajfti-5653	479	2	,	,	PUNCT
ajfti-5653	479	3	i.	i.	PROPN
ajfti-5653	479	4	e.	e.	PROPN
ajfti-5653	479	5	,	,	PUNCT
ajfti-5653	479	6	&	&	CCONJ
ajfti-5653	479	7	gray	gray	PROPN
ajfti-5653	479	8	,	,	PUNCT
ajfti-5653	479	9	d.	d.	PROPN
ajfti-5653	479	10	(	(	PUNCT
ajfti-5653	479	11	2019	2019	NUM
ajfti-5653	479	12	)	)	PUNCT
ajfti-5653	479	13	.	.	PUNCT
ajfti-5653	480	1	overview	overview	NOUN
ajfti-5653	480	2	of	of	ADP
ajfti-5653	480	3	and	and	CCONJ
ajfti-5653	480	4	accounting	account	VERB
ajfti-5653	480	5	for	for	ADP
ajfti-5653	480	6	cloud	cloud	NOUN
ajfti-5653	480	7	computing	computing	NOUN
ajfti-5653	480	8	.	.	PUNCT
ajfti-5653	481	1	the	the	DET
ajfti-5653	481	2	international	international	ADJ
ajfti-5653	481	3	journal	journal	NOUN
ajfti-5653	481	4	of	of	ADP
ajfti-5653	481	5	business	business	PROPN
ajfti-5653	481	6	&	&	CCONJ
ajfti-5653	481	7	management	management	PROPN
ajfti-5653	481	8	,	,	PUNCT
ajfti-5653	481	9	7(7	7(7	NUM
ajfti-5653	481	10	)	)	PUNCT
ajfti-5653	481	11	,	,	PUNCT
ajfti-5653	481	12	28	28	NUM
ajfti-5653	481	13	.	.	PUNCT
ajfti-5653	482	1	rakshitha	rakshitha	PROPN
ajfti-5653	482	2	,	,	PUNCT
ajfti-5653	482	3	s.	s.	PROPN
ajfti-5653	482	4	,	,	PUNCT
ajfti-5653	482	5	&	&	CCONJ
ajfti-5653	482	6	sourabh	sourabh	PROPN
ajfti-5653	482	7	,	,	PUNCT
ajfti-5653	482	8	s.	s.	PROPN
ajfti-5653	482	9	(	(	PUNCT
ajfti-5653	482	10	2024	2024	NUM
ajfti-5653	482	11	)	)	PUNCT
ajfti-5653	482	12	.	.	PUNCT
ajfti-5653	483	1	the	the	DET
ajfti-5653	483	2	role	role	NOUN
ajfti-5653	483	3	of	of	ADP
ajfti-5653	483	4	cloud	cloud	NOUN
ajfti-5653	483	5	pa	pa	PROPN
ajfti-5653	483	6	ge	ge	PROPN
ajfti-5653	483	7	15	15	NUM
ajfti-5653	483	8	4	4	NUM
ajfti-5653	483	9	https://journals.e-palli.com/home/index.php/ajfti	https://journals.e-palli.com/home/index.php/ajfti	NOUN
ajfti-5653	483	10	am	be	AUX
ajfti-5653	483	11	.	.	PUNCT
ajfti-5653	484	1	j.	j.	PROPN
ajfti-5653	484	2	financ	financ	PROPN
ajfti-5653	484	3	.	.	PUNCT
ajfti-5653	485	1	technol	technol	PROPN
ajfti-5653	485	2	.	.	PUNCT
ajfti-5653	485	3	innov	innov	PROPN
ajfti-5653	485	4	.	.	PUNCT
ajfti-5653	486	1	3(1	3(1	NUM
ajfti-5653	486	2	)	)	PUNCT
ajfti-5653	486	3	143	143	NUM
ajfti-5653	486	4	-	-	SYM
ajfti-5653	486	5	154	154	NUM
ajfti-5653	486	6	,	,	PUNCT
ajfti-5653	486	7	2025	2025	NUM
ajfti-5653	486	8	accounting	accounting	NOUN
ajfti-5653	486	9	solutions	solution	NOUN
ajfti-5653	486	10	in	in	ADP
ajfti-5653	486	11	small	small	ADJ
ajfti-5653	486	12	business	business	NOUN
ajfti-5653	486	13	finance	finance	NOUN
ajfti-5653	486	14	.	.	PUNCT
ajfti-5653	487	1	international	international	ADJ
ajfti-5653	487	2	journal	journal	PROPN
ajfti-5653	487	3	of	of	ADP
ajfti-5653	487	4	research	research	NOUN
ajfti-5653	487	5	publication	publication	NOUN
ajfti-5653	487	6	and	and	CCONJ
ajfti-5653	487	7	reviews	review	NOUN
ajfti-5653	487	8	,	,	PUNCT
ajfti-5653	487	9	5(5	5(5	NUM
ajfti-5653	487	10	)	)	PUNCT
ajfti-5653	487	11	,	,	PUNCT
ajfti-5653	487	12	8337–8346	8337–8346	NUM
ajfti-5653	487	13	.	.	PUNCT
ajfti-5653	488	1	rawashdeh	rawashdeh	PROPN
ajfti-5653	488	2	,	,	PUNCT
ajfti-5653	488	3	a.	a.	PROPN
ajfti-5653	488	4	,	,	PUNCT
ajfti-5653	488	5	&	&	CCONJ
ajfti-5653	488	6	rawashdeh	rawashdeh	PROPN
ajfti-5653	488	7	,	,	PUNCT
ajfti-5653	488	8	b.	b.	PROPN
ajfti-5653	488	9	s.	s.	PROPN
ajfti-5653	488	10	(	(	PUNCT
ajfti-5653	488	11	2023	2023	NUM
ajfti-5653	488	12	)	)	PUNCT
ajfti-5653	488	13	.	.	PUNCT
ajfti-5653	489	1	the	the	DET
ajfti-5653	489	2	effect	effect	NOUN
ajfti-5653	489	3	of	of	ADP
ajfti-5653	489	4	cloud	cloud	ADJ
ajfti-5653	489	5	accounting	accounting	NOUN
ajfti-5653	489	6	adoption	adoption	NOUN
ajfti-5653	489	7	on	on	ADP
ajfti-5653	489	8	organizational	organizational	ADJ
ajfti-5653	489	9	performance	performance	NOUN
ajfti-5653	489	10	of	of	ADP
ajfti-5653	489	11	smes	sme	NOUN
ajfti-5653	489	12	.	.	PUNCT
ajfti-5653	490	1	international	international	ADJ
ajfti-5653	490	2	journal	journal	PROPN
ajfti-5653	490	3	of	of	ADP
ajfti-5653	490	4	data	datum	NOUN
ajfti-5653	490	5	and	and	CCONJ
ajfti-5653	490	6	network	network	NOUN
ajfti-5653	490	7	science	science	NOUN
ajfti-5653	490	8	,	,	PUNCT
ajfti-5653	490	9	7	7	NUM
ajfti-5653	490	10	,	,	PUNCT
ajfti-5653	490	11	411–424	411–424	NUM
ajfti-5653	490	12	.	.	PUNCT
ajfti-5653	491	1	rogers	rogers	PROPN
ajfti-5653	491	2	,	,	PUNCT
ajfti-5653	491	3	e.	e.	PROPN
ajfti-5653	491	4	m.	m.	PROPN
ajfti-5653	491	5	(	(	PUNCT
ajfti-5653	491	6	2003	2003	NUM
ajfti-5653	491	7	)	)	PUNCT
ajfti-5653	491	8	.	.	PUNCT
ajfti-5653	492	1	diffusion	diffusion	NOUN
ajfti-5653	492	2	of	of	ADP
ajfti-5653	492	3	innovations	innovation	NOUN
ajfti-5653	492	4	(	(	PUNCT
ajfti-5653	492	5	5th	5th	ADJ
ajfti-5653	492	6	ed	ed	NOUN
ajfti-5653	492	7	.	.	PUNCT
ajfti-5653	492	8	)	)	PUNCT
ajfti-5653	492	9	.	.	PUNCT
ajfti-5653	493	1	free	free	ADJ
ajfti-5653	493	2	press	press	NOUN
ajfti-5653	493	3	.	.	PUNCT
ajfti-5653	494	1	suarta	suarta	NOUN
ajfti-5653	494	2	,	,	PUNCT
ajfti-5653	494	3	i.	i.	PROPN
ajfti-5653	494	4	m.	m.	PROPN
ajfti-5653	494	5	,	,	PUNCT
ajfti-5653	494	6	suwintana	suwintana	PROPN
ajfti-5653	494	7	,	,	PUNCT
ajfti-5653	494	8	i.	i.	PROPN
ajfti-5653	494	9	k.	k.	PROPN
ajfti-5653	494	10	,	,	PUNCT
ajfti-5653	494	11	&	&	CCONJ
ajfti-5653	494	12	sudiadnyani	sudiadnyani	PROPN
ajfti-5653	494	13	,	,	PUNCT
ajfti-5653	494	14	i.	i.	PROPN
ajfti-5653	494	15	g.	g.	PROPN
ajfti-5653	494	16	a.	a.	PROPN
ajfti-5653	494	17	o.	o.	PROPN
ajfti-5653	494	18	(	(	PUNCT
ajfti-5653	494	19	2022	2022	NUM
ajfti-5653	494	20	)	)	PUNCT
ajfti-5653	494	21	.	.	PUNCT
ajfti-5653	495	1	adoption	adoption	NOUN
ajfti-5653	495	2	and	and	CCONJ
ajfti-5653	495	3	awareness	awareness	NOUN
ajfti-5653	495	4	of	of	ADP
ajfti-5653	495	5	cloud	cloud	ADJ
ajfti-5653	495	6	accounting	accounting	NOUN
ajfti-5653	495	7	:	:	PUNCT
ajfti-5653	495	8	changing	change	VERB
ajfti-5653	495	9	paradigm	paradigm	NOUN
ajfti-5653	495	10	.	.	PUNCT
ajfti-5653	496	1	the	the	DET
ajfti-5653	496	2	international	international	ADJ
ajfti-5653	496	3	conference	conference	NOUN
ajfti-5653	496	4	on	on	ADP
ajfti-5653	496	5	applied	apply	VERB
ajfti-5653	496	6	science	science	NOUN
ajfti-5653	496	7	and	and	CCONJ
ajfti-5653	496	8	technology	technology	NOUN
ajfti-5653	496	9	on	on	ADP
ajfti-5653	496	10	social	social	ADJ
ajfti-5653	496	11	science	science	NOUN
ajfti-5653	496	12	,	,	PUNCT
ajfti-5653	496	13	2022	2022	NUM
ajfti-5653	496	14	,	,	PUNCT
ajfti-5653	496	15	proceedings	proceeding	NOUN
ajfti-5653	496	16	(	(	PUNCT
ajfti-5653	496	17	pp	pp	ADP
ajfti-5653	496	18	.	.	PUNCT
ajfti-5653	497	1	276–282	276–282	NUM
ajfti-5653	497	2	)	)	PUNCT
ajfti-5653	497	3	.	.	PUNCT
ajfti-5653	498	1	atlantis	atlantis	PROPN
ajfti-5653	498	2	press	press	PROPN
ajfti-5653	498	3	.	.	PUNCT
ajfti-5653	499	1	teece	teece	PROPN
ajfti-5653	499	2	,	,	PUNCT
ajfti-5653	499	3	d.	d.	PROPN
ajfti-5653	499	4	j.	j.	PROPN
ajfti-5653	499	5	(	(	PUNCT
ajfti-5653	499	6	2007	2007	NUM
ajfti-5653	499	7	)	)	PUNCT
ajfti-5653	499	8	.	.	PUNCT
ajfti-5653	500	1	explicating	explicate	VERB
ajfti-5653	500	2	dynamic	dynamic	ADJ
ajfti-5653	500	3	capab	capab	NOUN
ajfti-5653	500	4	ilities	ilitie	NOUN
ajfti-5653	500	5	:	:	PUNCT
ajfti-5653	500	6	the	the	DET
ajfti-5653	500	7	nature	nature	NOUN
ajfti-5653	500	8	and	and	CCONJ
ajfti-5653	500	9	microfoundations	microfoundation	NOUN
ajfti-5653	500	10	of	of	ADP
ajfti-5653	500	11	(	(	PUNCT
ajfti-5653	500	12	sustainable	sustainable	ADJ
ajfti-5653	500	13	)	)	PUNCT
ajfti-5653	500	14	enterprise	enterprise	NOUN
ajfti-5653	500	15	performance	performance	NOUN
ajfti-5653	500	16	.	.	PUNCT
ajfti-5653	501	1	strategic	strategic	ADJ
ajfti-5653	501	2	management	management	NOUN
ajfti-5653	501	3	journal	journal	NOUN
ajfti-5653	501	4	,	,	PUNCT
ajfti-5653	501	5	28(13	28(13	NUM
ajfti-5653	501	6	)	)	PUNCT
ajfti-5653	501	7	,	,	PUNCT
ajfti-5653	501	8	1319–1350	1319–1350	NUM
ajfti-5653	501	9	.	.	PUNCT
ajfti-5653	502	1	venkatesh	venkatesh	PROPN
ajfti-5653	502	2	,	,	PUNCT
ajfti-5653	502	3	v.	v.	PROPN
ajfti-5653	502	4	,	,	PUNCT
ajfti-5653	502	5	&	&	CCONJ
ajfti-5653	502	6	davis	davis	PROPN
ajfti-5653	502	7	,	,	PUNCT
ajfti-5653	502	8	f.	f.	PROPN
ajfti-5653	502	9	d.	d.	PROPN
ajfti-5653	502	10	(	(	PUNCT
ajfti-5653	502	11	2020	2020	NUM
ajfti-5653	502	12	)	)	PUNCT
ajfti-5653	502	13	.	.	PUNCT
ajfti-5653	503	1	a	a	DET
ajfti-5653	503	2	theoretical	theoretical	ADJ
ajfti-5653	503	3	extension	extension	NOUN
ajfti-5653	503	4	of	of	ADP
ajfti-5653	503	5	the	the	DET
ajfti-5653	503	6	technology	technology	NOUN
ajfti-5653	503	7	acceptance	acceptance	NOUN
ajfti-5653	503	8	model	model	NOUN
ajfti-5653	503	9	:	:	PUNCT
ajfti-5653	503	10	four	four	NUM
ajfti-5653	503	11	longitudinal	longitudinal	ADJ
ajfti-5653	503	12	field	field	NOUN
ajfti-5653	503	13	studies	study	NOUN
ajfti-5653	503	14	.	.	PUNCT
ajfti-5653	504	1	management	management	NOUN
ajfti-5653	504	2	science	science	NOUN
ajfti-5653	504	3	,	,	PUNCT
ajfti-5653	504	4	46(2	46(2	NOUN
ajfti-5653	504	5	)	)	PUNCT
ajfti-5653	504	6	,	,	PUNCT
ajfti-5653	504	7	186–204	186–204	NUM
ajfti-5653	504	8	.	.	PUNCT
ajfti-5653	505	1	wisdom	wisdom	NOUN
ajfti-5653	505	2	,	,	PUNCT
ajfti-5653	505	3	o.	o.	NOUN
ajfti-5653	505	4	,	,	PUNCT
ajfti-5653	505	5	&	&	CCONJ
ajfti-5653	505	6	grace	grace	NOUN
ajfti-5653	505	7	,	,	PUNCT
ajfti-5653	505	8	o.	o.	PROPN
ajfti-5653	505	9	(	(	PUNCT
ajfti-5653	505	10	2023	2023	NUM
ajfti-5653	505	11	)	)	PUNCT
ajfti-5653	505	12	.	.	PUNCT
ajfti-5653	506	1	cloud	cloud	ADJ
ajfti-5653	506	2	accounting	accounting	NOUN
ajfti-5653	506	3	cost	cost	NOUN
ajfti-5653	506	4	and	and	CCONJ
ajfti-5653	506	5	financial	financial	ADJ
ajfti-5653	506	6	performance	performance	NOUN
ajfti-5653	506	7	of	of	ADP
ajfti-5653	506	8	manufacturing	manufacturing	NOUN
ajfti-5653	506	9	firms	firm	NOUN
ajfti-5653	506	10	in	in	ADP
ajfti-5653	506	11	nigeria	nigeria	PROPN
ajfti-5653	506	12	.	.	PUNCT
ajfti-5653	507	1	russian	russian	ADJ
ajfti-5653	507	2	law	law	PROPN
ajfti-5653	507	3	journal	journal	NOUN
ajfti-5653	507	4	,	,	PUNCT
ajfti-5653	507	5	11(3	11(3	NUM
ajfti-5653	507	6	)	)	PUNCT
ajfti-5653	507	7	,	,	PUNCT
ajfti-5653	507	8	3060–3068	3060–3068	NUM
ajfti-5653	507	9	.	.	PUNCT
ajfti-5653	508	1	yau	yau	PROPN
ajfti-5653	508	2	yeung	yeung	PROPN
ajfti-5653	508	3	,	,	PUNCT
ajfti-5653	508	4	d.	d.	PROPN
ajfti-5653	508	5	,	,	PUNCT
ajfti-5653	508	6	yigitbasioglu	yigitbasioglu	NOUN
ajfti-5653	508	7	,	,	PUNCT
ajfti-5653	508	8	o.	o.	NOUN
ajfti-5653	508	9	,	,	PUNCT
ajfti-5653	508	10	&	&	CCONJ
ajfti-5653	508	11	green	green	NOUN
ajfti-5653	508	12	,	,	PUNCT
ajfti-5653	508	13	p.	p.	NOUN
ajfti-5653	508	14	(	(	PUNCT
ajfti-5653	508	15	2020	2020	NUM
ajfti-5653	508	16	)	)	PUNCT
ajfti-5653	508	17	.	.	PUNCT
ajfti-5653	509	1	cloud	cloud	ADJ
ajfti-5653	509	2	accounting	accounting	NOUN
ajfti-5653	509	3	risks	risk	NOUN
ajfti-5653	509	4	and	and	CCONJ
ajfti-5653	509	5	mitigation	mitigation	NOUN
ajfti-5653	509	6	strategies	strategy	NOUN
ajfti-5653	509	7	:	:	PUNCT
ajfti-5653	509	8	evidence	evidence	NOUN
ajfti-5653	509	9	from	from	ADP
ajfti-5653	509	10	australia	australia	PROPN
ajfti-5653	509	11	.	.	PUNCT
ajfti-5653	510	1	accounting	accounting	PROPN
ajfti-5653	510	2	forum	forum	PROPN
ajfti-5653	510	3	,	,	PUNCT
ajfti-5653	510	4	44(4	44(4	NOUN
ajfti-5653	510	5	)	)	PUNCT
ajfti-5653	510	6	,	,	PUNCT
ajfti-5653	510	7	421–446	421–446	NUM
ajfti-5653	510	8	.	.	PUNCT