id	sid	tid	token	lemma	pos
arjefm-1284	1	1	american	american	PROPN
arjefm-1284	1	2	research	research	PROPN
arjefm-1284	1	3	journal	journal	PROPN
arjefm-1284	1	4	of	of	ADP
arjefm-1284	1	5	economics	economic	NOUN
arjefm-1284	1	6	,	,	PUNCT
arjefm-1284	1	7	finance	finance	NOUN
arjefm-1284	1	8	and	and	CCONJ
arjefm-1284	1	9	management	management	NOUN
arjefm-1284	1	10	volume	volume	NOUN
arjefm-1284	1	11	13	13	NUM
arjefm-1284	1	12	issue	issue	NOUN
arjefm-1284	1	13	4	4	NUM
arjefm-1284	1	14	,	,	PUNCT
arjefm-1284	1	15	october	october	PROPN
arjefm-1284	1	16	-	-	PUNCT
arjefm-1284	1	17	december	december	PROPN
arjefm-1284	1	18	2025	2025	NUM
arjefm-1284	1	19	issn	issn	NOUN
arjefm-1284	1	20	:	:	PUNCT
arjefm-1284	1	21	2836	2836	NUM
arjefm-1284	1	22	-	-	SYM
arjefm-1284	1	23	9416	9416	NUM
arjefm-1284	1	24	impact	impact	NOUN
arjefm-1284	1	25	factor	factor	NOUN
arjefm-1284	1	26	:	:	PUNCT
arjefm-1284	1	27	6.41	6.41	NUM
arjefm-1284	1	28	journal	journal	NOUN
arjefm-1284	1	29	homepage	homepage	NOUN
arjefm-1284	1	30	:	:	PUNCT
arjefm-1284	1	31	https://americaserial.com/journals/index.php/arjefm	https://americaserial.com/journals/index.php/arjefm	PROPN
arjefm-1284	1	32	email	email	NOUN
arjefm-1284	1	33	:	:	PUNCT
arjefm-1284	1	34	contact@americaserial.com	contact@americaserial.com	PROPN
arjefm-1284	1	35	official	official	ADJ
arjefm-1284	1	36	journal	journal	PROPN
arjefm-1284	1	37	of	of	ADP
arjefm-1284	1	38	america	america	PROPN
arjefm-1284	1	39	serial	serial	PROPN
arjefm-1284	1	40	publication	publication	NOUN
arjefm-1284	1	41	american	american	PROPN
arjefm-1284	1	42	research	research	PROPN
arjefm-1284	1	43	journal	journal	PROPN
arjefm-1284	1	44	of	of	ADP
arjefm-1284	1	45	economics	economic	NOUN
arjefm-1284	1	46	,	,	PUNCT
arjefm-1284	1	47	finance	finance	NOUN
arjefm-1284	1	48	and	and	CCONJ
arjefm-1284	1	49	management	management	NOUN
arjefm-1284	1	50	https://americaserial.com/journals/index.php/arjefm	https://americaserial.com/journals/index.php/arjefm	NOUN
arjefm-1284	1	51	,	,	PUNCT
arjefm-1284	1	52	email	email	NOUN
arjefm-1284	1	53	:	:	PUNCT
arjefm-1284	1	54	contact@americaserial.com	contact@americaserial.com	X
arjefm-1284	2	1	15	15	NUM
arjefm-1284	3	1	|	|	ADV
arjefm-1284	3	2	p	p	X
arjefm-1284	3	3	a	a	DET
arjefm-1284	3	4	g	g	NOUN
arjefm-1284	3	5	e	e	NOUN
arjefm-1284	3	6	government	government	NOUN
arjefm-1284	3	7	accounting	accounting	NOUN
arjefm-1284	3	8	reforms	reform	NOUN
arjefm-1284	3	9	and	and	CCONJ
arjefm-1284	3	10	financial	financial	ADJ
arjefm-1284	3	11	performance	performance	NOUN
arjefm-1284	3	12	of	of	ADP
arjefm-1284	3	13	anambra	anambra	PROPN
arjefm-1284	3	14	state	state	PROPN
arjefm-1284	3	15	own	own	ADJ
arjefm-1284	3	16	enterprise	enterprise	NOUN
arjefm-1284	3	17	okolie	okolie	NOUN
arjefm-1284	3	18	augustine	augustine	NOUN
arjefm-1284	3	19	and	and	CCONJ
arjefm-1284	3	20	enuenwemba	enuenwemba	PROPN
arjefm-1284	3	21	faith	faith	PROPN
arjefm-1284	3	22	department	department	PROPN
arjefm-1284	3	23	of	of	ADP
arjefm-1284	3	24	accounting	accounting	PROPN
arjefm-1284	3	25	college	college	PROPN
arjefm-1284	3	26	of	of	ADP
arjefm-1284	3	27	management	management	NOUN
arjefm-1284	3	28	and	and	CCONJ
arjefm-1284	3	29	social	social	ADJ
arjefm-1284	3	30	science	science	NOUN
arjefm-1284	3	31	novena	novena	PROPN
arjefm-1284	3	32	university	university	PROPN
arjefm-1284	3	33	ogume	ogume	PROPN
arjefm-1284	3	34	,	,	PUNCT
arjefm-1284	3	35	delta	delta	NOUN
arjefm-1284	3	36	state	state	NOUN
arjefm-1284	3	37	email	email	NOUN
arjefm-1284	3	38	:	:	PUNCT
arjefm-1284	3	39	aokolie@delsu.edu.ng	aokolie@delsu.edu.ng	ADV
arjefm-1284	3	40	;	;	PUNCT
arjefm-1284	3	41	faithngozigl@gmail.com	faithngozigl@gmail.com	X
arjefm-1284	3	42	doi	doi	NOUN
arjefm-1284	3	43	:	:	PUNCT
arjefm-1284	3	44	https://doi.org/10.5281/zenodo.17804402	https://doi.org/10.5281/zenodo.17804402	NOUN
arjefm-1284	3	45	abstract	abstract	NOUN
arjefm-1284	3	46	:	:	PUNCT
arjefm-1284	3	47	this	this	DET
arjefm-1284	3	48	study	study	NOUN
arjefm-1284	3	49	investigated	investigate	VERB
arjefm-1284	3	50	the	the	DET
arjefm-1284	3	51	effect	effect	NOUN
arjefm-1284	3	52	of	of	ADP
arjefm-1284	3	53	government	government	NOUN
arjefm-1284	3	54	accounting	accounting	NOUN
arjefm-1284	3	55	reforms	reform	NOUN
arjefm-1284	3	56	on	on	ADP
arjefm-1284	3	57	financial	financial	ADJ
arjefm-1284	3	58	performance	performance	NOUN
arjefm-1284	3	59	of	of	ADP
arjefm-1284	3	60	anambra	anambra	PROPN
arjefm-1284	3	61	state	state	NOUN
arjefm-1284	3	62	own	own	ADJ
arjefm-1284	3	63	enterprise	enterprise	NOUN
arjefm-1284	3	64	.	.	PUNCT
arjefm-1284	4	1	against	against	ADP
arjefm-1284	4	2	the	the	DET
arjefm-1284	4	3	backdrop	backdrop	NOUN
arjefm-1284	4	4	of	of	ADP
arjefm-1284	4	5	persistent	persistent	ADJ
arjefm-1284	4	6	financial	financial	ADJ
arjefm-1284	4	7	inefficiencies	inefficiency	NOUN
arjefm-1284	4	8	and	and	CCONJ
arjefm-1284	4	9	accountability	accountability	NOUN
arjefm-1284	4	10	challenges	challenge	NOUN
arjefm-1284	4	11	in	in	ADP
arjefm-1284	4	12	the	the	DET
arjefm-1284	4	13	public	public	ADJ
arjefm-1284	4	14	sector	sector	NOUN
arjefm-1284	4	15	,	,	PUNCT
arjefm-1284	4	16	the	the	DET
arjefm-1284	4	17	study	study	NOUN
arjefm-1284	4	18	assessed	assess	VERB
arjefm-1284	4	19	key	key	ADJ
arjefm-1284	4	20	financial	financial	ADJ
arjefm-1284	4	21	performance	performance	NOUN
arjefm-1284	4	22	indicators	indicator	NOUN
arjefm-1284	4	23	include	include	VERB
arjefm-1284	4	24	operating	operate	VERB
arjefm-1284	4	25	cash	cash	NOUN
arjefm-1284	4	26	flow	flow	NOUN
arjefm-1284	4	27	and	and	CCONJ
arjefm-1284	4	28	asset	asset	NOUN
arjefm-1284	4	29	turnover	turnover	NOUN
arjefm-1284	4	30	ratio	ratio	NOUN
arjefm-1284	4	31	,	,	PUNCT
arjefm-1284	4	32	influence	influence	VERB
arjefm-1284	4	33	the	the	DET
arjefm-1284	4	34	adoption	adoption	NOUN
arjefm-1284	4	35	and	and	CCONJ
arjefm-1284	4	36	effectiveness	effectiveness	NOUN
arjefm-1284	4	37	of	of	ADP
arjefm-1284	4	38	government	government	NOUN
arjefm-1284	4	39	accounting	accounting	NOUN
arjefm-1284	4	40	reforms	reform	NOUN
arjefm-1284	4	41	on	on	ADP
arjefm-1284	4	42	state	state	NOUN
arjefm-1284	4	43	owned	own	VERB
arjefm-1284	4	44	enterprise	enterprise	NOUN
arjefm-1284	4	45	financial	financial	ADJ
arjefm-1284	4	46	performance	performance	NOUN
arjefm-1284	4	47	.	.	PUNCT
arjefm-1284	5	1	descriptive	descriptive	ADJ
arjefm-1284	5	2	statistics	statistic	NOUN
arjefm-1284	5	3	and	and	CCONJ
arjefm-1284	5	4	simple	simple	ADJ
arjefm-1284	5	5	regression	regression	NOUN
arjefm-1284	5	6	techniques	technique	NOUN
arjefm-1284	5	7	were	be	AUX
arjefm-1284	5	8	applied	apply	VERB
arjefm-1284	5	9	to	to	PART
arjefm-1284	5	10	analyze	analyze	VERB
arjefm-1284	5	11	the	the	DET
arjefm-1284	5	12	data	datum	NOUN
arjefm-1284	5	13	.	.	PUNCT
arjefm-1284	6	1	from	from	ADP
arjefm-1284	6	2	the	the	DET
arjefm-1284	6	3	analysis	analysis	NOUN
arjefm-1284	6	4	of	of	ADP
arjefm-1284	6	5	data	datum	NOUN
arjefm-1284	6	6	,	,	PUNCT
arjefm-1284	6	7	this	this	DET
arjefm-1284	6	8	study	study	NOUN
arjefm-1284	6	9	confirm	confirm	VERB
arjefm-1284	6	10	that	that	SCONJ
arjefm-1284	6	11	budgeting	budget	VERB
arjefm-1284	6	12	reform	reform	NOUN
arjefm-1284	6	13	contributes	contribute	VERB
arjefm-1284	6	14	meaningfully	meaningfully	ADV
arjefm-1284	6	15	to	to	ADP
arjefm-1284	6	16	changes	change	NOUN
arjefm-1284	6	17	in	in	ADP
arjefm-1284	6	18	financial	financial	ADJ
arjefm-1284	6	19	performance	performance	NOUN
arjefm-1284	6	20	among	among	ADP
arjefm-1284	6	21	state	state	NOUN
arjefm-1284	6	22	-	-	PUNCT
arjefm-1284	6	23	owned	own	VERB
arjefm-1284	6	24	enterprises	enterprise	NOUN
arjefm-1284	6	25	,	,	PUNCT
arjefm-1284	6	26	and	and	CCONJ
arjefm-1284	6	27	adoption	adoption	NOUN
arjefm-1284	6	28	of	of	ADP
arjefm-1284	6	29	e	e	NOUN
arjefm-1284	6	30	-	-	NOUN
arjefm-1284	6	31	payment	payment	NOUN
arjefm-1284	6	32	systems	system	NOUN
arjefm-1284	6	33	plays	play	VERB
arjefm-1284	6	34	an	an	DET
arjefm-1284	6	35	important	important	ADJ
arjefm-1284	6	36	role	role	NOUN
arjefm-1284	6	37	in	in	ADP
arjefm-1284	6	38	influencing	influence	VERB
arjefm-1284	6	39	financial	financial	ADJ
arjefm-1284	6	40	outcomes	outcome	NOUN
arjefm-1284	6	41	in	in	ADP
arjefm-1284	6	42	state	state	NOUN
arjefm-1284	6	43	-	-	PUNCT
arjefm-1284	6	44	owned	own	VERB
arjefm-1284	6	45	enterprises	enterprise	NOUN
arjefm-1284	6	46	.	.	PUNCT
arjefm-1284	7	1	based	base	VERB
arjefm-1284	7	2	on	on	ADP
arjefm-1284	7	3	the	the	DET
arjefm-1284	7	4	results	result	NOUN
arjefm-1284	7	5	,	,	PUNCT
arjefm-1284	7	6	the	the	DET
arjefm-1284	7	7	study	study	NOUN
arjefm-1284	7	8	recommends	recommend	VERB
arjefm-1284	7	9	that	that	SCONJ
arjefm-1284	7	10	state	state	NOUN
arjefm-1284	7	11	owned	own	VERB
arjefm-1284	7	12	enterprise	enterprise	NOUN
arjefm-1284	7	13	prioritize	prioritize	NOUN
arjefm-1284	7	14	profitability	profitability	NOUN
arjefm-1284	7	15	,	,	PUNCT
arjefm-1284	7	16	improve	improve	VERB
arjefm-1284	7	17	internal	internal	ADJ
arjefm-1284	7	18	financial	financial	ADJ
arjefm-1284	7	19	controls	control	NOUN
arjefm-1284	7	20	,	,	PUNCT
arjefm-1284	7	21	and	and	CCONJ
arjefm-1284	7	22	adopt	adopt	VERB
arjefm-1284	7	23	debt	debt	NOUN
arjefm-1284	7	24	management	management	NOUN
arjefm-1284	7	25	strategies	strategy	NOUN
arjefm-1284	7	26	as	as	ADP
arjefm-1284	7	27	part	part	NOUN
arjefm-1284	7	28	of	of	ADP
arjefm-1284	7	29	broader	broad	ADJ
arjefm-1284	7	30	reform	reform	NOUN
arjefm-1284	7	31	agendas	agenda	NOUN
arjefm-1284	7	32	.	.	PUNCT
arjefm-1284	8	1	it	it	PRON
arjefm-1284	8	2	further	far	ADV
arjefm-1284	8	3	advocates	advocate	NOUN
arjefm-1284	8	4	for	for	ADP
arjefm-1284	8	5	policy	policy	NOUN
arjefm-1284	8	6	frameworks	framework	NOUN
arjefm-1284	8	7	that	that	PRON
arjefm-1284	8	8	tie	tie	VERB
arjefm-1284	8	9	reform	reform	NOUN
arjefm-1284	8	10	implementation	implementation	NOUN
arjefm-1284	8	11	incentives	incentive	NOUN
arjefm-1284	8	12	to	to	PART
arjefm-1284	8	13	measurable	measurable	ADJ
arjefm-1284	8	14	performance	performance	NOUN
arjefm-1284	8	15	outcomes	outcome	NOUN
arjefm-1284	8	16	.	.	PUNCT
arjefm-1284	9	1	keywords	keyword	NOUN
arjefm-1284	9	2	:	:	PUNCT
arjefm-1284	9	3	government	government	NOUN
arjefm-1284	9	4	accounting	accounting	NOUN
arjefm-1284	9	5	reforms	reform	NOUN
arjefm-1284	9	6	,	,	PUNCT
arjefm-1284	9	7	operating	operate	VERB
arjefm-1284	9	8	cash	cash	NOUN
arjefm-1284	9	9	flow	flow	NOUN
arjefm-1284	9	10	and	and	CCONJ
arjefm-1284	9	11	asset	asset	NOUN
arjefm-1284	9	12	turnover	turnover	NOUN
arjefm-1284	9	13	ratio	ratio	NOUN
arjefm-1284	9	14	introduction	introduction	NOUN
arjefm-1284	9	15	globally	globally	ADV
arjefm-1284	9	16	,	,	PUNCT
arjefm-1284	9	17	countries	country	NOUN
arjefm-1284	9	18	like	like	ADP
arjefm-1284	9	19	south	south	PROPN
arjefm-1284	9	20	africa	africa	PROPN
arjefm-1284	9	21	,	,	PUNCT
arjefm-1284	9	22	india	india	PROPN
arjefm-1284	9	23	,	,	PUNCT
arjefm-1284	9	24	and	and	CCONJ
arjefm-1284	9	25	malaysia	malaysia	PROPN
arjefm-1284	9	26	have	have	AUX
arjefm-1284	9	27	demonstrated	demonstrate	VERB
arjefm-1284	9	28	that	that	SCONJ
arjefm-1284	9	29	well	well	ADV
arjefm-1284	9	30	-	-	PUNCT
arjefm-1284	9	31	implemented	implement	VERB
arjefm-1284	9	32	accounting	accounting	NOUN
arjefm-1284	9	33	reforms	reform	NOUN
arjefm-1284	9	34	can	can	AUX
arjefm-1284	9	35	enhance	enhance	VERB
arjefm-1284	9	36	state	state	NOUN
arjefm-1284	9	37	owned	own	VERB
arjefm-1284	9	38	enterprise	enterprise	NOUN
arjefm-1284	9	39	(	(	PUNCT
arjefm-1284	9	40	soe	soe	ADJ
arjefm-1284	9	41	)	)	PUNCT
arjefm-1284	9	42	performance	performance	NOUN
arjefm-1284	9	43	(	(	PUNCT
arjefm-1284	9	44	ezenwaka	ezenwaka	ADJ
arjefm-1284	9	45	,	,	PUNCT
arjefm-1284	9	46	2022	2022	NUM
arjefm-1284	9	47	;	;	PUNCT
arjefm-1284	9	48	agu	agu	NOUN
arjefm-1284	9	49	et	et	PROPN
arjefm-1284	9	50	al	al	PROPN
arjefm-1284	9	51	.	.	PROPN
arjefm-1284	9	52	,	,	PUNCT
arjefm-1284	9	53	2024	2024	NUM
arjefm-1284	9	54	)	)	PUNCT
arjefm-1284	9	55	.	.	PUNCT
arjefm-1284	10	1	for	for	ADP
arjefm-1284	10	2	instance	instance	NOUN
arjefm-1284	10	3	,	,	PUNCT
arjefm-1284	10	4	south	south	PROPN
arjefm-1284	10	5	africa	africa	PROPN
arjefm-1284	10	6	’s	’s	PART
arjefm-1284	10	7	implementation	implementation	NOUN
arjefm-1284	10	8	of	of	ADP
arjefm-1284	10	9	accrual	accrual	ADJ
arjefm-1284	10	10	accounting	accounting	NOUN
arjefm-1284	10	11	and	and	CCONJ
arjefm-1284	10	12	performancebased	performancebase	VERB
arjefm-1284	10	13	management	management	NOUN
arjefm-1284	10	14	has	have	AUX
arjefm-1284	10	15	improved	improve	VERB
arjefm-1284	10	16	the	the	DET
arjefm-1284	10	17	oversight	oversight	NOUN
arjefm-1284	10	18	and	and	CCONJ
arjefm-1284	10	19	viability	viability	NOUN
arjefm-1284	10	20	of	of	ADP
arjefm-1284	10	21	its	its	PRON
arjefm-1284	10	22	public	public	ADJ
arjefm-1284	10	23	enterprises	enterprise	NOUN
arjefm-1284	10	24	.	.	PUNCT
arjefm-1284	11	1	in	in	ADP
arjefm-1284	11	2	contrast	contrast	NOUN
arjefm-1284	11	3	,	,	PUNCT
arjefm-1284	11	4	many	many	ADJ
arjefm-1284	11	5	nigerian	nigerian	ADJ
arjefm-1284	11	6	state	state	NOUN
arjefm-1284	11	7	owned	own	VERB
arjefm-1284	11	8	enterprise	enterprise	NOUN
arjefm-1284	11	9	(	(	PUNCT
arjefm-1284	11	10	soe	soe	ADJ
arjefm-1284	11	11	)	)	PUNCT
arjefm-1284	11	12	remain	remain	VERB
arjefm-1284	11	13	in	in	ADP
arjefm-1284	11	14	a	a	DET
arjefm-1284	11	15	fragile	fragile	ADJ
arjefm-1284	11	16	state	state	NOUN
arjefm-1284	11	17	,	,	PUNCT
arjefm-1284	11	18	raising	raise	VERB
arjefm-1284	11	19	questions	question	NOUN
arjefm-1284	11	20	about	about	ADP
arjefm-1284	11	21	the	the	DET
arjefm-1284	11	22	depth	depth	NOUN
arjefm-1284	11	23	and	and	CCONJ
arjefm-1284	11	24	effectiveness	effectiveness	NOUN
arjefm-1284	11	25	of	of	ADP
arjefm-1284	11	26	reform	reform	NOUN
arjefm-1284	11	27	implementation	implementation	NOUN
arjefm-1284	11	28	.	.	PUNCT
arjefm-1284	12	1	this	this	DET
arjefm-1284	12	2	study	study	NOUN
arjefm-1284	12	3	therefore	therefore	ADV
arjefm-1284	12	4	,	,	PUNCT
arjefm-1284	12	5	is	be	AUX
arjefm-1284	12	6	aimed	aim	VERB
arjefm-1284	12	7	to	to	PART
arjefm-1284	12	8	bridge	bridge	VERB
arjefm-1284	12	9	existing	exist	VERB
arjefm-1284	12	10	gaps	gap	NOUN
arjefm-1284	12	11	by	by	ADP
arjefm-1284	12	12	conducting	conduct	VERB
arjefm-1284	12	13	a	a	DET
arjefm-1284	12	14	systematic	systematic	ADJ
arjefm-1284	12	15	investigation	investigation	NOUN
arjefm-1284	12	16	of	of	ADP
arjefm-1284	12	17	how	how	SCONJ
arjefm-1284	12	18	government	government	NOUN
arjefm-1284	12	19	accounting	accounting	NOUN
arjefm-1284	12	20	reforms	reform	NOUN
arjefm-1284	12	21	influence	influence	VERB
arjefm-1284	12	22	the	the	DET
arjefm-1284	12	23	financial	financial	ADJ
arjefm-1284	12	24	performance	performance	NOUN
arjefm-1284	12	25	of	of	ADP
arjefm-1284	12	26	nigerian	nigerian	ADJ
arjefm-1284	12	27	state	state	NOUN
arjefm-1284	12	28	owned	own	VERB
arjefm-1284	12	29	enterprise	enterprise	NOUN
arjefm-1284	12	30	(	(	PUNCT
arjefm-1284	12	31	soe	soe	PROPN
arjefm-1284	12	32	)	)	PUNCT
arjefm-1284	12	33	.	.	PUNCT
arjefm-1284	13	1	previous	previous	ADJ
arjefm-1284	13	2	studies	study	NOUN
arjefm-1284	13	3	have	have	AUX
arjefm-1284	13	4	primarily	primarily	ADV
arjefm-1284	13	5	focused	focus	VERB
arjefm-1284	13	6	on	on	ADP
arjefm-1284	13	7	federal	federal	ADJ
arjefm-1284	13	8	budget	budget	NOUN
arjefm-1284	13	9	reforms	reform	NOUN
arjefm-1284	13	10	or	or	CCONJ
arjefm-1284	13	11	sectorial	sectorial	ADJ
arjefm-1284	13	12	financial	financial	ADJ
arjefm-1284	13	13	management	management	NOUN
arjefm-1284	13	14	without	without	ADP
arjefm-1284	13	15	disaggregating	disaggregate	VERB
arjefm-1284	13	16	the	the	DET
arjefm-1284	13	17	effects	effect	NOUN
arjefm-1284	13	18	at	at	ADP
arjefm-1284	13	19	the	the	DET
arjefm-1284	13	20	level	level	NOUN
arjefm-1284	13	21	of	of	ADP
arjefm-1284	13	22	state	state	NOUN
arjefm-1284	13	23	-	-	PUNCT
arjefm-1284	13	24	owned	own	VERB
arjefm-1284	13	25	enterprises	enterprise	NOUN
arjefm-1284	13	26	.	.	PUNCT
arjefm-1284	14	1	mailto:contact@americaserial.com	mailto:contact@americaserial.com	X
arjefm-1284	15	1	mailto:contact@americaserial.com	mailto:contact@americaserial.com	PROPN
arjefm-1284	15	2	mailto:aokolie@delsu.edu.ng	mailto:aokolie@delsu.edu.ng	NOUN
arjefm-1284	15	3	american	american	PROPN
arjefm-1284	15	4	research	research	PROPN
arjefm-1284	15	5	journal	journal	PROPN
arjefm-1284	15	6	of	of	ADP
arjefm-1284	15	7	economics	economic	NOUN
arjefm-1284	15	8	,	,	PUNCT
arjefm-1284	15	9	finance	finance	NOUN
arjefm-1284	15	10	and	and	CCONJ
arjefm-1284	15	11	management	management	NOUN
arjefm-1284	15	12	volume	volume	NOUN
arjefm-1284	15	13	13	13	NUM
arjefm-1284	15	14	issue	issue	NOUN
arjefm-1284	15	15	4	4	NUM
arjefm-1284	15	16	,	,	PUNCT
arjefm-1284	15	17	october	october	PROPN
arjefm-1284	15	18	-	-	PUNCT
arjefm-1284	15	19	december	december	PROPN
arjefm-1284	15	20	2025	2025	NUM
arjefm-1284	15	21	issn	issn	NOUN
arjefm-1284	15	22	:	:	PUNCT
arjefm-1284	15	23	2836	2836	NUM
arjefm-1284	15	24	-	-	SYM
arjefm-1284	15	25	9416	9416	NUM
arjefm-1284	15	26	impact	impact	NOUN
arjefm-1284	15	27	factor	factor	NOUN
arjefm-1284	15	28	:	:	PUNCT
arjefm-1284	15	29	6.41	6.41	NUM
arjefm-1284	15	30	journal	journal	NOUN
arjefm-1284	15	31	homepage	homepage	NOUN
arjefm-1284	15	32	:	:	PUNCT
arjefm-1284	15	33	https://americaserial.com/journals/index.php/arjefm	https://americaserial.com/journals/index.php/arjefm	PROPN
arjefm-1284	15	34	email	email	NOUN
arjefm-1284	15	35	:	:	PUNCT
arjefm-1284	15	36	contact@americaserial.com	contact@americaserial.com	PROPN
arjefm-1284	15	37	official	official	ADJ
arjefm-1284	15	38	journal	journal	PROPN
arjefm-1284	15	39	of	of	ADP
arjefm-1284	15	40	america	america	PROPN
arjefm-1284	15	41	serial	serial	PROPN
arjefm-1284	15	42	publication	publication	NOUN
arjefm-1284	15	43	american	american	PROPN
arjefm-1284	15	44	research	research	PROPN
arjefm-1284	15	45	journal	journal	PROPN
arjefm-1284	15	46	of	of	ADP
arjefm-1284	15	47	economics	economic	NOUN
arjefm-1284	15	48	,	,	PUNCT
arjefm-1284	15	49	finance	finance	NOUN
arjefm-1284	15	50	and	and	CCONJ
arjefm-1284	15	51	management	management	NOUN
arjefm-1284	15	52	https://americaserial.com/journals/index.php/arjefm	https://americaserial.com/journals/index.php/arjefm	NOUN
arjefm-1284	15	53	,	,	PUNCT
arjefm-1284	15	54	email	email	NOUN
arjefm-1284	15	55	:	:	PUNCT
arjefm-1284	16	1	contact@americaserial.com	contact@americaserial.com	X
arjefm-1284	16	2	16	16	NUM
arjefm-1284	17	1	|	|	ADV
arjefm-1284	17	2	p	p	X
arjefm-1284	17	3	a	a	DET
arjefm-1284	17	4	g	g	NOUN
arjefm-1284	17	5	e	e	NOUN
arjefm-1284	17	6	this	this	DET
arjefm-1284	17	7	study	study	NOUN
arjefm-1284	17	8	extends	extend	VERB
arjefm-1284	17	9	prior	prior	ADV
arjefm-1284	17	10	empirical	empirical	ADJ
arjefm-1284	17	11	studies	study	NOUN
arjefm-1284	17	12	by	by	ADP
arjefm-1284	17	13	using	use	VERB
arjefm-1284	17	14	a	a	DET
arjefm-1284	17	15	comparative	comparative	ADJ
arjefm-1284	17	16	framework	framework	NOUN
arjefm-1284	17	17	to	to	PART
arjefm-1284	17	18	examine	examine	VERB
arjefm-1284	17	19	variations	variation	NOUN
arjefm-1284	17	20	across	across	ADP
arjefm-1284	17	21	different	different	ADJ
arjefm-1284	17	22	types	type	NOUN
arjefm-1284	17	23	of	of	ADP
arjefm-1284	17	24	state	state	NOUN
arjefm-1284	17	25	owned	own	VERB
arjefm-1284	17	26	enterprise	enterprise	NOUN
arjefm-1284	17	27	and	and	CCONJ
arjefm-1284	17	28	their	their	PRON
arjefm-1284	17	29	responsiveness	responsiveness	NOUN
arjefm-1284	17	30	to	to	PART
arjefm-1284	17	31	reform	reform	NOUN
arjefm-1284	17	32	policies	policy	NOUN
arjefm-1284	17	33	.	.	PUNCT
arjefm-1284	18	1	moreover	moreover	ADV
arjefm-1284	18	2	,	,	PUNCT
arjefm-1284	18	3	stakeholders	stakeholder	NOUN
arjefm-1284	18	4	including	include	VERB
arjefm-1284	18	5	regulatory	regulatory	ADJ
arjefm-1284	18	6	bodies	body	NOUN
arjefm-1284	18	7	,	,	PUNCT
arjefm-1284	18	8	oversight	oversight	NOUN
arjefm-1284	18	9	institutions	institution	NOUN
arjefm-1284	18	10	,	,	PUNCT
arjefm-1284	18	11	and	and	CCONJ
arjefm-1284	18	12	the	the	DET
arjefm-1284	18	13	general	general	ADJ
arjefm-1284	18	14	public	public	NOUN
arjefm-1284	18	15	are	be	AUX
arjefm-1284	18	16	often	often	ADV
arjefm-1284	18	17	left	leave	VERB
arjefm-1284	18	18	in	in	ADP
arjefm-1284	18	19	the	the	DET
arjefm-1284	18	20	dark	dark	NOUN
arjefm-1284	18	21	regarding	regard	VERB
arjefm-1284	18	22	how	how	SCONJ
arjefm-1284	18	23	these	these	DET
arjefm-1284	18	24	reforms	reform	NOUN
arjefm-1284	18	25	translate	translate	VERB
arjefm-1284	18	26	into	into	ADP
arjefm-1284	18	27	real	real	ADJ
arjefm-1284	18	28	-	-	PUNCT
arjefm-1284	18	29	world	world	NOUN
arjefm-1284	18	30	outcomes	outcome	NOUN
arjefm-1284	18	31	.	.	PUNCT
arjefm-1284	19	1	ministries	ministry	NOUN
arjefm-1284	19	2	and	and	CCONJ
arjefm-1284	19	3	agencies	agency	NOUN
arjefm-1284	19	4	tasked	task	VERB
arjefm-1284	19	5	with	with	ADP
arjefm-1284	19	6	implementing	implement	VERB
arjefm-1284	19	7	these	these	DET
arjefm-1284	19	8	reforms	reform	NOUN
arjefm-1284	19	9	often	often	ADV
arjefm-1284	19	10	face	face	VERB
arjefm-1284	19	11	political	political	ADJ
arjefm-1284	19	12	interference	interference	NOUN
arjefm-1284	19	13	,	,	PUNCT
arjefm-1284	19	14	lack	lack	NOUN
arjefm-1284	19	15	of	of	ADP
arjefm-1284	19	16	skilled	skilled	ADJ
arjefm-1284	19	17	manpower	manpower	NOUN
arjefm-1284	19	18	,	,	PUNCT
arjefm-1284	19	19	and	and	CCONJ
arjefm-1284	19	20	weak	weak	ADJ
arjefm-1284	19	21	monitoring	monitoring	NOUN
arjefm-1284	19	22	mechanisms	mechanism	NOUN
arjefm-1284	19	23	.	.	PUNCT
arjefm-1284	20	1	consequently	consequently	ADV
arjefm-1284	20	2	,	,	PUNCT
arjefm-1284	20	3	the	the	DET
arjefm-1284	20	4	intended	intend	VERB
arjefm-1284	20	5	objectives	objective	NOUN
arjefm-1284	20	6	of	of	ADP
arjefm-1284	20	7	improving	improve	VERB
arjefm-1284	20	8	financial	financial	ADJ
arjefm-1284	20	9	accountability	accountability	NOUN
arjefm-1284	20	10	,	,	PUNCT
arjefm-1284	20	11	enhancing	enhance	VERB
arjefm-1284	20	12	transparency	transparency	NOUN
arjefm-1284	20	13	,	,	PUNCT
arjefm-1284	20	14	and	and	CCONJ
arjefm-1284	20	15	optimizing	optimize	VERB
arjefm-1284	20	16	performance	performance	NOUN
arjefm-1284	20	17	remain	remain	VERB
arjefm-1284	20	18	unmet	unmet	NOUN
arjefm-1284	20	19	in	in	ADP
arjefm-1284	20	20	many	many	ADJ
arjefm-1284	20	21	cases	case	NOUN
arjefm-1284	20	22	.	.	PUNCT
arjefm-1284	21	1	the	the	DET
arjefm-1284	21	2	cost	cost	NOUN
arjefm-1284	21	3	of	of	ADP
arjefm-1284	21	4	inaction	inaction	NOUN
arjefm-1284	21	5	is	be	AUX
arjefm-1284	21	6	enormous	enormous	ADJ
arjefm-1284	21	7	.	.	PUNCT
arjefm-1284	22	1	inefficient	inefficient	ADJ
arjefm-1284	22	2	soes	soe	NOUN
arjefm-1284	22	3	drain	drain	VERB
arjefm-1284	22	4	public	public	ADJ
arjefm-1284	22	5	resources	resource	NOUN
arjefm-1284	22	6	,	,	PUNCT
arjefm-1284	22	7	crowd	crowd	VERB
arjefm-1284	22	8	out	out	ADP
arjefm-1284	22	9	private	private	ADJ
arjefm-1284	22	10	investment	investment	NOUN
arjefm-1284	22	11	,	,	PUNCT
arjefm-1284	22	12	and	and	CCONJ
arjefm-1284	22	13	distort	distort	VERB
arjefm-1284	22	14	market	market	NOUN
arjefm-1284	22	15	competition	competition	NOUN
arjefm-1284	22	16	(	(	PUNCT
arjefm-1284	22	17	okafor	okafor	PROPN
arjefm-1284	22	18	&	&	CCONJ
arjefm-1284	22	19	eiya	eiya	PROPN
arjefm-1284	22	20	,	,	PUNCT
arjefm-1284	22	21	2011	2011	NUM
arjefm-1284	22	22	)	)	PUNCT
arjefm-1284	22	23	.	.	PUNCT
arjefm-1284	23	1	they	they	PRON
arjefm-1284	23	2	also	also	ADV
arjefm-1284	23	3	erode	erode	VERB
arjefm-1284	23	4	public	public	ADJ
arjefm-1284	23	5	confidence	confidence	NOUN
arjefm-1284	23	6	in	in	ADP
arjefm-1284	23	7	governance	governance	NOUN
arjefm-1284	23	8	and	and	CCONJ
arjefm-1284	23	9	reduce	reduce	VERB
arjefm-1284	23	10	fiscal	fiscal	ADJ
arjefm-1284	23	11	space	space	NOUN
arjefm-1284	23	12	for	for	ADP
arjefm-1284	23	13	critical	critical	ADJ
arjefm-1284	23	14	investments	investment	NOUN
arjefm-1284	23	15	in	in	ADP
arjefm-1284	23	16	health	health	NOUN
arjefm-1284	23	17	,	,	PUNCT
arjefm-1284	23	18	education	education	NOUN
arjefm-1284	23	19	,	,	PUNCT
arjefm-1284	23	20	and	and	CCONJ
arjefm-1284	23	21	infrastructure	infrastructure	NOUN
arjefm-1284	23	22	.	.	PUNCT
arjefm-1284	24	1	in	in	ADP
arjefm-1284	24	2	a	a	DET
arjefm-1284	24	3	context	context	NOUN
arjefm-1284	24	4	where	where	SCONJ
arjefm-1284	24	5	government	government	NOUN
arjefm-1284	24	6	revenues	revenue	NOUN
arjefm-1284	24	7	are	be	AUX
arjefm-1284	24	8	declining	decline	VERB
arjefm-1284	24	9	due	due	ADJ
arjefm-1284	24	10	to	to	ADP
arjefm-1284	24	11	fluctuating	fluctuate	VERB
arjefm-1284	24	12	oil	oil	NOUN
arjefm-1284	24	13	prices	price	NOUN
arjefm-1284	24	14	and	and	CCONJ
arjefm-1284	24	15	external	external	ADJ
arjefm-1284	24	16	debt	debt	NOUN
arjefm-1284	24	17	obligations	obligation	NOUN
arjefm-1284	24	18	are	be	AUX
arjefm-1284	24	19	rising	rise	VERB
arjefm-1284	24	20	,	,	PUNCT
arjefm-1284	24	21	the	the	DET
arjefm-1284	24	22	need	need	NOUN
arjefm-1284	24	23	to	to	PART
arjefm-1284	24	24	ensure	ensure	VERB
arjefm-1284	24	25	that	that	SCONJ
arjefm-1284	24	26	public	public	ADJ
arjefm-1284	24	27	enterprises	enterprise	NOUN
arjefm-1284	24	28	contribute	contribute	VERB
arjefm-1284	24	29	positively	positively	ADV
arjefm-1284	24	30	to	to	ADP
arjefm-1284	24	31	the	the	DET
arjefm-1284	24	32	national	national	ADJ
arjefm-1284	24	33	purse	purse	NOUN
arjefm-1284	24	34	has	have	AUX
arjefm-1284	24	35	never	never	ADV
arjefm-1284	24	36	been	be	AUX
arjefm-1284	24	37	greater	great	ADJ
arjefm-1284	24	38	.	.	PUNCT
arjefm-1284	25	1	this	this	DET
arjefm-1284	25	2	study	study	NOUN
arjefm-1284	25	3	therefore	therefore	ADV
arjefm-1284	25	4	,	,	PUNCT
arjefm-1284	25	5	ascertains	ascertain	VERB
arjefm-1284	25	6	effect	effect	NOUN
arjefm-1284	25	7	of	of	ADP
arjefm-1284	25	8	government	government	NOUN
arjefm-1284	25	9	accounting	accounting	NOUN
arjefm-1284	25	10	reforms	reform	NOUN
arjefm-1284	25	11	on	on	ADP
arjefm-1284	25	12	financial	financial	ADJ
arjefm-1284	25	13	performance	performance	NOUN
arjefm-1284	25	14	of	of	ADP
arjefm-1284	25	15	state	state	NOUN
arjefm-1284	25	16	state	state	NOUN
arjefm-1284	25	17	-	-	PUNCT
arjefm-1284	25	18	owned	own	VERB
arjefm-1284	25	19	enterprises	enterprise	NOUN
arjefm-1284	25	20	in	in	ADP
arjefm-1284	25	21	south	south	PROPN
arjefm-1284	25	22	-	-	PUNCT
arjefm-1284	25	23	east	east	PROPN
arjefm-1284	25	24	nigeria	nigeria	PROPN
arjefm-1284	25	25	.	.	PUNCT
arjefm-1284	26	1	specifically	specifically	ADV
arjefm-1284	26	2	,	,	PUNCT
arjefm-1284	26	3	the	the	DET
arjefm-1284	26	4	study	study	NOUN
arjefm-1284	26	5	sought	seek	VERB
arjefm-1284	26	6	to	to	ADP
arjefm-1284	26	7	1	1	NUM
arjefm-1284	26	8	.	.	PUNCT
arjefm-1284	26	9	ascertain	ascertain	VERB
arjefm-1284	26	10	the	the	DET
arjefm-1284	26	11	effect	effect	NOUN
arjefm-1284	26	12	of	of	ADP
arjefm-1284	26	13	performance	performance	NOUN
arjefm-1284	26	14	-	-	PUNCT
arjefm-1284	26	15	based	base	VERB
arjefm-1284	26	16	budgeting	budgeting	NOUN
arjefm-1284	26	17	reform	reform	NOUN
arjefm-1284	26	18	on	on	ADP
arjefm-1284	26	19	financial	financial	ADJ
arjefm-1284	26	20	performance	performance	NOUN
arjefm-1284	26	21	of	of	ADP
arjefm-1284	26	22	stateowned	stateowne	VERB
arjefm-1284	26	23	enterprises	enterprise	NOUN
arjefm-1284	26	24	in	in	ADP
arjefm-1284	26	25	anambra	anambra	PROPN
arjefm-1284	26	26	state	state	PROPN
arjefm-1284	26	27	,	,	PUNCT
arjefm-1284	26	28	nigeria	nigeria	PROPN
arjefm-1284	26	29	2	2	NUM
arjefm-1284	26	30	.	.	PUNCT
arjefm-1284	26	31	determine	determine	VERB
arjefm-1284	26	32	the	the	DET
arjefm-1284	26	33	impact	impact	NOUN
arjefm-1284	26	34	of	of	ADP
arjefm-1284	26	35	e	e	NOUN
arjefm-1284	26	36	-	-	NOUN
arjefm-1284	26	37	payment	payment	NOUN
arjefm-1284	26	38	system	system	NOUN
arjefm-1284	26	39	reform	reform	NOUN
arjefm-1284	26	40	on	on	ADP
arjefm-1284	26	41	financial	financial	ADJ
arjefm-1284	26	42	performance	performance	NOUN
arjefm-1284	26	43	of	of	ADP
arjefm-1284	26	44	state	state	NOUN
arjefm-1284	26	45	-	-	PUNCT
arjefm-1284	26	46	owned	own	VERB
arjefm-1284	26	47	enterprises	enterprise	NOUN
arjefm-1284	26	48	in	in	ADP
arjefm-1284	26	49	anambra	anambra	PROPN
arjefm-1284	26	50	state	state	PROPN
arjefm-1284	26	51	,	,	PUNCT
arjefm-1284	26	52	nigeria	nigeria	PROPN
arjefm-1284	26	53	literature	literature	PROPN
arjefm-1284	26	54	review	review	NOUN
arjefm-1284	26	55	performance	performance	NOUN
arjefm-1284	26	56	-	-	PUNCT
arjefm-1284	26	57	based	base	VERB
arjefm-1284	26	58	budgeting	budgeting	NOUN
arjefm-1284	26	59	reform	reform	NOUN
arjefm-1284	26	60	and	and	CCONJ
arjefm-1284	26	61	financial	financial	ADJ
arjefm-1284	26	62	performance	performance	NOUN
arjefm-1284	26	63	performance	performance	NOUN
arjefm-1284	26	64	-	-	PUNCT
arjefm-1284	26	65	based	base	VERB
arjefm-1284	26	66	budgeting	budgeting	NOUN
arjefm-1284	26	67	(	(	PUNCT
arjefm-1284	26	68	pbb	pbb	NOUN
arjefm-1284	26	69	)	)	PUNCT
arjefm-1284	26	70	is	be	AUX
arjefm-1284	26	71	a	a	DET
arjefm-1284	26	72	financial	financial	ADJ
arjefm-1284	26	73	management	management	NOUN
arjefm-1284	26	74	framework	framework	NOUN
arjefm-1284	26	75	that	that	PRON
arjefm-1284	26	76	aligns	align	VERB
arjefm-1284	26	77	the	the	DET
arjefm-1284	26	78	allocation	allocation	NOUN
arjefm-1284	26	79	of	of	ADP
arjefm-1284	26	80	public	public	ADJ
arjefm-1284	26	81	resources	resource	NOUN
arjefm-1284	26	82	with	with	ADP
arjefm-1284	26	83	predefined	predefine	VERB
arjefm-1284	26	84	outcomes	outcome	NOUN
arjefm-1284	26	85	and	and	CCONJ
arjefm-1284	26	86	metrics	metric	NOUN
arjefm-1284	26	87	,	,	PUNCT
arjefm-1284	26	88	enhancing	enhance	VERB
arjefm-1284	26	89	transparency	transparency	NOUN
arjefm-1284	26	90	,	,	PUNCT
arjefm-1284	26	91	accountability	accountability	NOUN
arjefm-1284	26	92	,	,	PUNCT
arjefm-1284	26	93	and	and	CCONJ
arjefm-1284	26	94	efficiency	efficiency	NOUN
arjefm-1284	26	95	by	by	ADP
arjefm-1284	26	96	shifting	shift	VERB
arjefm-1284	26	97	emphasis	emphasis	NOUN
arjefm-1284	26	98	from	from	ADP
arjefm-1284	26	99	inputs	input	NOUN
arjefm-1284	26	100	to	to	ADP
arjefm-1284	26	101	results	result	NOUN
arjefm-1284	26	102	(	(	PUNCT
arjefm-1284	26	103	wikipedia	wikipedia	PROPN
arjefm-1284	26	104	,	,	PUNCT
arjefm-1284	26	105	2023	2023	NUM
arjefm-1284	26	106	)	)	PUNCT
arjefm-1284	26	107	.	.	PUNCT
arjefm-1284	27	1	since	since	SCONJ
arjefm-1284	27	2	2020	2020	NUM
arjefm-1284	27	3	,	,	PUNCT
arjefm-1284	27	4	multiple	multiple	ADJ
arjefm-1284	27	5	studies	study	NOUN
arjefm-1284	27	6	across	across	ADP
arjefm-1284	27	7	diverse	diverse	ADJ
arjefm-1284	27	8	jurisdictions	jurisdiction	NOUN
arjefm-1284	27	9	including	include	VERB
arjefm-1284	27	10	the	the	DET
arjefm-1284	27	11	united	united	PROPN
arjefm-1284	27	12	states	states	PROPN
arjefm-1284	27	13	,	,	PUNCT
arjefm-1284	27	14	indonesia	indonesia	PROPN
arjefm-1284	27	15	,	,	PUNCT
arjefm-1284	27	16	iran	iran	PROPN
arjefm-1284	27	17	,	,	PUNCT
arjefm-1284	27	18	and	and	CCONJ
arjefm-1284	27	19	higher	high	ADJ
arjefm-1284	27	20	education	education	NOUN
arjefm-1284	27	21	institutions	institution	NOUN
arjefm-1284	27	22	have	have	AUX
arjefm-1284	27	23	investigated	investigate	VERB
arjefm-1284	27	24	performance	performance	NOUN
arjefm-1284	27	25	-	-	PUNCT
arjefm-1284	27	26	based	base	VERB
arjefm-1284	27	27	budgeting	budgeting	NOUN
arjefm-1284	27	28	(	(	PUNCT
arjefm-1284	27	29	pbb	pbb	NOUN
arjefm-1284	27	30	)	)	PUNCT
arjefm-1284	27	31	influence	influence	NOUN
arjefm-1284	27	32	on	on	ADP
arjefm-1284	27	33	fiscal	fiscal	ADJ
arjefm-1284	27	34	performance	performance	NOUN
arjefm-1284	27	35	,	,	PUNCT
arjefm-1284	27	36	identifying	identify	VERB
arjefm-1284	27	37	both	both	CCONJ
arjefm-1284	27	38	positive	positive	ADJ
arjefm-1284	27	39	impacts	impact	NOUN
arjefm-1284	27	40	and	and	CCONJ
arjefm-1284	27	41	persistent	persistent	ADJ
arjefm-1284	27	42	implementation	implementation	NOUN
arjefm-1284	27	43	challenges	challenge	NOUN
arjefm-1284	27	44	.	.	PUNCT
arjefm-1284	28	1	empirical	empirical	ADJ
arjefm-1284	28	2	assessments	assessment	NOUN
arjefm-1284	28	3	provide	provide	VERB
arjefm-1284	28	4	compelling	compelling	ADJ
arjefm-1284	28	5	evidence	evidence	NOUN
arjefm-1284	28	6	of	of	ADP
arjefm-1284	28	7	pbb	pbb	PROPN
arjefm-1284	28	8	’s	’s	PART
arjefm-1284	28	9	benefits	benefit	NOUN
arjefm-1284	28	10	.	.	PUNCT
arjefm-1284	29	1	a	a	DET
arjefm-1284	29	2	cross	cross	ADJ
arjefm-1284	29	3	-	-	ADJ
arjefm-1284	29	4	jurisdictional	jurisdictional	ADJ
arjefm-1284	29	5	study	study	NOUN
arjefm-1284	29	6	examining	examine	VERB
arjefm-1284	29	7	75	75	NUM
arjefm-1284	29	8	agencies	agency	NOUN
arjefm-1284	29	9	across	across	ADP
arjefm-1284	29	10	the	the	DET
arjefm-1284	29	11	united	united	PROPN
arjefm-1284	29	12	states	states	PROPN
arjefm-1284	29	13	,	,	PUNCT
arjefm-1284	29	14	australia	australia	PROPN
arjefm-1284	29	15	,	,	PUNCT
arjefm-1284	29	16	and	and	CCONJ
arjefm-1284	29	17	the	the	DET
arjefm-1284	29	18	united	united	ADJ
arjefm-1284	29	19	kingdom	kingdom	NOUN
arjefm-1284	29	20	from	from	ADP
arjefm-1284	29	21	2010–2020	2010–2020	NUM
arjefm-1284	29	22	found	find	VERB
arjefm-1284	29	23	that	that	SCONJ
arjefm-1284	29	24	pbb	pbb	NOUN
arjefm-1284	29	25	adoption	adoption	NOUN
arjefm-1284	29	26	was	be	AUX
arjefm-1284	29	27	significantly	significantly	ADV
arjefm-1284	29	28	correlated	correlate	VERB
arjefm-1284	29	29	with	with	ADP
arjefm-1284	29	30	improved	improve	VERB
arjefm-1284	29	31	budget	budget	NOUN
arjefm-1284	29	32	variance	variance	NOUN
arjefm-1284	29	33	control	control	NOUN
arjefm-1284	29	34	and	and	CCONJ
arjefm-1284	29	35	higher	high	ADJ
arjefm-1284	29	36	cost	cost	NOUN
arjefm-1284	29	37	-	-	PUNCT
arjefm-1284	29	38	efficiency	efficiency	NOUN
arjefm-1284	29	39	ratios	ratio	NOUN
arjefm-1284	29	40	.	.	PUNCT
arjefm-1284	30	1	agencies	agency	NOUN
arjefm-1284	30	2	with	with	ADP
arjefm-1284	30	3	well	well	ADV
arjefm-1284	30	4	-	-	PUNCT
arjefm-1284	30	5	developed	develop	VERB
arjefm-1284	30	6	performance	performance	NOUN
arjefm-1284	30	7	measurement	measurement	NOUN
arjefm-1284	30	8	systems	system	NOUN
arjefm-1284	30	9	exhibited	exhibit	VERB
arjefm-1284	30	10	up	up	ADP
arjefm-1284	30	11	to	to	PART
arjefm-1284	30	12	15	15	NUM
arjefm-1284	30	13	 	 	SPACE
arjefm-1284	30	14	%	%	NOUN
arjefm-1284	30	15	greater	great	ADJ
arjefm-1284	30	16	reductions	reduction	NOUN
arjefm-1284	30	17	in	in	ADP
arjefm-1284	30	18	budget	budget	NOUN
arjefm-1284	30	19	deviations	deviation	NOUN
arjefm-1284	30	20	,	,	PUNCT
arjefm-1284	30	21	with	with	ADP
arjefm-1284	30	22	qualitative	qualitative	ADJ
arjefm-1284	30	23	feedback	feedback	NOUN
arjefm-1284	30	24	from	from	ADP
arjefm-1284	30	25	financial	financial	ADJ
arjefm-1284	30	26	managers	manager	NOUN
arjefm-1284	30	27	underscoring	underscore	VERB
arjefm-1284	30	28	strengthened	strengthen	VERB
arjefm-1284	30	29	fiscal	fiscal	ADJ
arjefm-1284	30	30	discipline	discipline	NOUN
arjefm-1284	30	31	similarly	similarly	ADV
arjefm-1284	30	32	,	,	PUNCT
arjefm-1284	30	33	in	in	ADP
arjefm-1284	30	34	the	the	DET
arjefm-1284	30	35	indonesian	indonesian	ADJ
arjefm-1284	30	36	public	public	ADJ
arjefm-1284	30	37	sector	sector	NOUN
arjefm-1284	30	38	,	,	PUNCT
arjefm-1284	30	39	megah	megah	NOUN
arjefm-1284	30	40	and	and	CCONJ
arjefm-1284	30	41	valiant	valiant	ADJ
arjefm-1284	30	42	(	(	PUNCT
arjefm-1284	30	43	2025	2025	NUM
arjefm-1284	30	44	)	)	PUNCT
arjefm-1284	30	45	conducted	conduct	VERB
arjefm-1284	30	46	a	a	DET
arjefm-1284	30	47	systematic	systematic	ADJ
arjefm-1284	30	48	literature	literature	NOUN
arjefm-1284	30	49	review	review	NOUN
arjefm-1284	30	50	spanning	span	VERB
arjefm-1284	30	51	60	60	NUM
arjefm-1284	30	52	studies	study	NOUN
arjefm-1284	30	53	.	.	PUNCT
arjefm-1284	31	1	they	they	PRON
arjefm-1284	31	2	reported	report	VERB
arjefm-1284	31	3	that	that	SCONJ
arjefm-1284	31	4	,	,	PUNCT
arjefm-1284	31	5	while	while	SCONJ
arjefm-1284	31	6	pbb	pbb	NOUN
arjefm-1284	31	7	shows	show	VERB
arjefm-1284	31	8	potential	potential	NOUN
arjefm-1284	31	9	to	to	PART
arjefm-1284	31	10	enhance	enhance	VERB
arjefm-1284	31	11	efficiency	efficiency	NOUN
arjefm-1284	31	12	,	,	PUNCT
arjefm-1284	31	13	accountability	accountability	NOUN
arjefm-1284	31	14	,	,	PUNCT
arjefm-1284	31	15	and	and	CCONJ
arjefm-1284	31	16	transparency	transparency	NOUN
arjefm-1284	31	17	,	,	PUNCT
arjefm-1284	31	18	its	its	PRON
arjefm-1284	31	19	impact	impact	NOUN
arjefm-1284	31	20	remains	remain	VERB
arjefm-1284	31	21	uneven	uneven	ADJ
arjefm-1284	31	22	due	due	ADJ
arjefm-1284	31	23	to	to	ADP
arjefm-1284	31	24	data	data	NOUN
arjefm-1284	31	25	quality	quality	NOUN
arjefm-1284	31	26	deficits	deficit	NOUN
arjefm-1284	31	27	,	,	PUNCT
arjefm-1284	31	28	mailto:contact@americaserial.com	mailto:contact@americaserial.com	PROPN
arjefm-1284	31	29	mailto:contact@americaserial.com	mailto:contact@americaserial.com	PROPN
arjefm-1284	31	30	american	american	PROPN
arjefm-1284	31	31	research	research	PROPN
arjefm-1284	31	32	journal	journal	PROPN
arjefm-1284	31	33	of	of	ADP
arjefm-1284	31	34	economics	economic	NOUN
arjefm-1284	31	35	,	,	PUNCT
arjefm-1284	31	36	finance	finance	NOUN
arjefm-1284	31	37	and	and	CCONJ
arjefm-1284	31	38	management	management	NOUN
arjefm-1284	31	39	volume	volume	NOUN
arjefm-1284	31	40	13	13	NUM
arjefm-1284	31	41	issue	issue	NOUN
arjefm-1284	31	42	4	4	NUM
arjefm-1284	31	43	,	,	PUNCT
arjefm-1284	31	44	october	october	PROPN
arjefm-1284	31	45	-	-	PUNCT
arjefm-1284	31	46	december	december	PROPN
arjefm-1284	31	47	2025	2025	NUM
arjefm-1284	31	48	issn	issn	NOUN
arjefm-1284	31	49	:	:	PUNCT
arjefm-1284	31	50	2836	2836	NUM
arjefm-1284	31	51	-	-	SYM
arjefm-1284	31	52	9416	9416	NUM
arjefm-1284	31	53	impact	impact	NOUN
arjefm-1284	31	54	factor	factor	NOUN
arjefm-1284	31	55	:	:	PUNCT
arjefm-1284	31	56	6.41	6.41	NUM
arjefm-1284	31	57	journal	journal	NOUN
arjefm-1284	31	58	homepage	homepage	NOUN
arjefm-1284	31	59	:	:	PUNCT
arjefm-1284	31	60	https://americaserial.com/journals/index.php/arjefm	https://americaserial.com/journals/index.php/arjefm	PROPN
arjefm-1284	31	61	email	email	NOUN
arjefm-1284	31	62	:	:	PUNCT
arjefm-1284	31	63	contact@americaserial.com	contact@americaserial.com	PROPN
arjefm-1284	31	64	official	official	ADJ
arjefm-1284	31	65	journal	journal	PROPN
arjefm-1284	31	66	of	of	ADP
arjefm-1284	31	67	america	america	PROPN
arjefm-1284	31	68	serial	serial	PROPN
arjefm-1284	31	69	publication	publication	NOUN
arjefm-1284	31	70	american	american	PROPN
arjefm-1284	31	71	research	research	PROPN
arjefm-1284	31	72	journal	journal	PROPN
arjefm-1284	31	73	of	of	ADP
arjefm-1284	31	74	economics	economic	NOUN
arjefm-1284	31	75	,	,	PUNCT
arjefm-1284	31	76	finance	finance	NOUN
arjefm-1284	31	77	and	and	CCONJ
arjefm-1284	31	78	management	management	NOUN
arjefm-1284	31	79	https://americaserial.com/journals/index.php/arjefm	https://americaserial.com/journals/index.php/arjefm	NOUN
arjefm-1284	31	80	,	,	PUNCT
arjefm-1284	31	81	email	email	NOUN
arjefm-1284	31	82	:	:	PUNCT
arjefm-1284	31	83	contact@americaserial.com	contact@americaserial.com	X
arjefm-1284	31	84	17	17	NUM
arjefm-1284	32	1	|	|	ADV
arjefm-1284	32	2	p	p	X
arjefm-1284	32	3	a	a	DET
arjefm-1284	32	4	g	g	NOUN
arjefm-1284	32	5	e	e	X
arjefm-1284	32	6	limited	limited	ADJ
arjefm-1284	32	7	institutional	institutional	ADJ
arjefm-1284	32	8	capacity	capacity	NOUN
arjefm-1284	32	9	,	,	PUNCT
arjefm-1284	32	10	and	and	CCONJ
arjefm-1284	32	11	political	political	ADJ
arjefm-1284	32	12	resistance	resistance	NOUN
arjefm-1284	32	13	.	.	PUNCT
arjefm-1284	33	1	comparative	comparative	ADJ
arjefm-1284	33	2	case	case	NOUN
arjefm-1284	33	3	studies	study	NOUN
arjefm-1284	33	4	demonstrated	demonstrate	VERB
arjefm-1284	33	5	that	that	SCONJ
arjefm-1284	33	6	where	where	SCONJ
arjefm-1284	33	7	these	these	DET
arjefm-1284	33	8	constraints	constraint	NOUN
arjefm-1284	33	9	were	be	AUX
arjefm-1284	33	10	mitigated	mitigate	VERB
arjefm-1284	33	11	,	,	PUNCT
arjefm-1284	33	12	performance	performance	NOUN
arjefm-1284	33	13	budgets	budget	NOUN
arjefm-1284	33	14	delivered	deliver	VERB
arjefm-1284	33	15	measurable	measurable	ADJ
arjefm-1284	33	16	financial	financial	ADJ
arjefm-1284	33	17	improvements	improvement	NOUN
arjefm-1284	33	18	.	.	PUNCT
arjefm-1284	34	1	conceptual	conceptual	ADJ
arjefm-1284	34	2	frameworks	framework	NOUN
arjefm-1284	34	3	have	have	AUX
arjefm-1284	34	4	emerged	emerge	VERB
arjefm-1284	34	5	to	to	PART
arjefm-1284	34	6	explain	explain	VERB
arjefm-1284	34	7	the	the	DET
arjefm-1284	34	8	adoption	adoption	NOUN
arjefm-1284	34	9	process	process	NOUN
arjefm-1284	34	10	.	.	PUNCT
arjefm-1284	35	1	alkhuzaie	alkhuzaie	PROPN
arjefm-1284	35	2	et	et	PROPN
arjefm-1284	35	3	 	 	SPACE
arjefm-1284	35	4	al	al	PROPN
arjefm-1284	35	5	.	.	PROPN
arjefm-1284	36	1	(	(	PUNCT
arjefm-1284	36	2	2025	2025	NUM
arjefm-1284	36	3	)	)	PUNCT
arjefm-1284	36	4	integrated	integrate	VERB
arjefm-1284	36	5	innovation	innovation	NOUN
arjefm-1284	36	6	diffusion	diffusion	NOUN
arjefm-1284	36	7	and	and	CCONJ
arjefm-1284	36	8	planned	plan	VERB
arjefm-1284	36	9	behaviour	behaviour	NOUN
arjefm-1284	36	10	theories	theory	NOUN
arjefm-1284	36	11	to	to	PART
arjefm-1284	36	12	propose	propose	VERB
arjefm-1284	36	13	a	a	DET
arjefm-1284	36	14	six	six	NUM
arjefm-1284	36	15	-	-	PUNCT
arjefm-1284	36	16	dimension	dimension	NOUN
arjefm-1284	36	17	model	model	NOUN
arjefm-1284	36	18	that	that	PRON
arjefm-1284	36	19	highlights	highlight	VERB
arjefm-1284	36	20	employee	employee	NOUN
arjefm-1284	36	21	awareness	awareness	NOUN
arjefm-1284	36	22	,	,	PUNCT
arjefm-1284	36	23	perceived	perceive	VERB
arjefm-1284	36	24	complexity	complexity	NOUN
arjefm-1284	36	25	,	,	PUNCT
arjefm-1284	36	26	relative	relative	ADJ
arjefm-1284	36	27	advantage	advantage	NOUN
arjefm-1284	36	28	,	,	PUNCT
arjefm-1284	36	29	and	and	CCONJ
arjefm-1284	36	30	institutional	institutional	ADJ
arjefm-1284	36	31	support	support	NOUN
arjefm-1284	36	32	as	as	ADP
arjefm-1284	36	33	key	key	ADJ
arjefm-1284	36	34	predictors	predictor	NOUN
arjefm-1284	36	35	of	of	ADP
arjefm-1284	36	36	pbb	pbb	NOUN
arjefm-1284	36	37	adoption	adoption	NOUN
arjefm-1284	36	38	in	in	ADP
arjefm-1284	36	39	iraq	iraq	PROPN
arjefm-1284	36	40	factors	factor	NOUN
arjefm-1284	36	41	that	that	PRON
arjefm-1284	36	42	indirectly	indirectly	ADV
arjefm-1284	36	43	influence	influence	VERB
arjefm-1284	36	44	fiscal	fiscal	ADJ
arjefm-1284	36	45	outcomes	outcome	NOUN
arjefm-1284	36	46	.	.	PUNCT
arjefm-1284	37	1	during	during	ADP
arjefm-1284	37	2	covid-19	covid-19	PROPN
arjefm-1284	37	3	,	,	PUNCT
arjefm-1284	37	4	researchers	researcher	NOUN
arjefm-1284	37	5	in	in	ADP
arjefm-1284	37	6	iran	iran	PROPN
arjefm-1284	37	7	employed	employ	VERB
arjefm-1284	37	8	structural	structural	ADJ
arjefm-1284	37	9	equation	equation	NOUN
arjefm-1284	37	10	modeling	modeling	NOUN
arjefm-1284	37	11	to	to	PART
arjefm-1284	37	12	show	show	VERB
arjefm-1284	37	13	that	that	SCONJ
arjefm-1284	37	14	technological	technological	ADJ
arjefm-1284	37	15	readiness	readiness	NOUN
arjefm-1284	37	16	,	,	PUNCT
arjefm-1284	37	17	human	human	ADJ
arjefm-1284	37	18	capital	capital	NOUN
arjefm-1284	37	19	,	,	PUNCT
arjefm-1284	37	20	strategic	strategic	ADJ
arjefm-1284	37	21	planning	planning	NOUN
arjefm-1284	37	22	,	,	PUNCT
arjefm-1284	37	23	and	and	CCONJ
arjefm-1284	37	24	accounting	accounting	NOUN
arjefm-1284	37	25	infrastructure	infrastructure	NOUN
arjefm-1284	37	26	significantly	significantly	ADV
arjefm-1284	37	27	influenced	influence	VERB
arjefm-1284	37	28	the	the	DET
arjefm-1284	37	29	intention	intention	NOUN
arjefm-1284	37	30	to	to	PART
arjefm-1284	37	31	implement	implement	VERB
arjefm-1284	37	32	pbb	pbb	PROPN
arjefm-1284	37	33	.	.	PUNCT
arjefm-1284	38	1	these	these	DET
arjefm-1284	38	2	frameworks	framework	NOUN
arjefm-1284	38	3	enrich	enrich	VERB
arjefm-1284	38	4	our	our	PRON
arjefm-1284	38	5	understanding	understanding	NOUN
arjefm-1284	38	6	of	of	ADP
arjefm-1284	38	7	contextual	contextual	ADJ
arjefm-1284	38	8	enablers	enabler	NOUN
arjefm-1284	38	9	of	of	ADP
arjefm-1284	38	10	financial	financial	ADJ
arjefm-1284	38	11	reform	reform	NOUN
arjefm-1284	38	12	.	.	PUNCT
arjefm-1284	39	1	examining	examine	VERB
arjefm-1284	39	2	higher	high	ADJ
arjefm-1284	39	3	education	education	NOUN
arjefm-1284	39	4	settings	setting	NOUN
arjefm-1284	39	5	,	,	PUNCT
arjefm-1284	39	6	studies	study	NOUN
arjefm-1284	39	7	from	from	ADP
arjefm-1284	39	8	china	china	PROPN
arjefm-1284	39	9	and	and	CCONJ
arjefm-1284	39	10	global	global	ADJ
arjefm-1284	39	11	higher	high	ADJ
arjefm-1284	39	12	education	education	NOUN
arjefm-1284	39	13	contexts	context	NOUN
arjefm-1284	39	14	illustrate	illustrate	VERB
arjefm-1284	39	15	pbb	pbb	PROPN
arjefm-1284	39	16	’s	’s	PART
arjefm-1284	39	17	adaptability	adaptability	NOUN
arjefm-1284	39	18	beyond	beyond	ADP
arjefm-1284	39	19	traditional	traditional	ADJ
arjefm-1284	39	20	government	government	NOUN
arjefm-1284	39	21	.	.	PUNCT
arjefm-1284	40	1	for	for	ADP
arjefm-1284	40	2	instance	instance	NOUN
arjefm-1284	40	3	,	,	PUNCT
arjefm-1284	40	4	xu	xu	PROPN
arjefm-1284	40	5	et	et	PROPN
arjefm-1284	40	6	 	 	SPACE
arjefm-1284	40	7	al	al	PROPN
arjefm-1284	40	8	.	.	PROPN
arjefm-1284	40	9	(	(	PUNCT
arjefm-1284	40	10	2022	2022	NUM
arjefm-1284	40	11	)	)	PUNCT
arjefm-1284	40	12	used	use	VERB
arjefm-1284	40	13	pls	pls	NOUN
arjefm-1284	40	14	-	-	PUNCT
arjefm-1284	40	15	sem	sem	ADJ
arjefm-1284	40	16	and	and	CCONJ
arjefm-1284	40	17	necessary	necessary	ADJ
arjefm-1284	40	18	conditions	condition	NOUN
arjefm-1284	40	19	analysis	analysis	NOUN
arjefm-1284	40	20	(	(	PUNCT
arjefm-1284	40	21	nca	nca	NOUN
arjefm-1284	40	22	)	)	PUNCT
arjefm-1284	40	23	to	to	PART
arjefm-1284	40	24	reveal	reveal	VERB
arjefm-1284	40	25	that	that	SCONJ
arjefm-1284	40	26	performance	performance	NOUN
arjefm-1284	40	27	budgeting	budgeting	NOUN
arjefm-1284	40	28	acts	act	NOUN
arjefm-1284	40	29	as	as	ADP
arjefm-1284	40	30	a	a	DET
arjefm-1284	40	31	mediator	mediator	NOUN
arjefm-1284	40	32	between	between	ADP
arjefm-1284	40	33	staff	staff	NOUN
arjefm-1284	40	34	capacity	capacity	NOUN
arjefm-1284	40	35	and	and	CCONJ
arjefm-1284	40	36	university	university	NOUN
arjefm-1284	40	37	operational	operational	ADJ
arjefm-1284	40	38	outcomes	outcome	NOUN
arjefm-1284	40	39	in	in	ADP
arjefm-1284	40	40	chinese	chinese	ADJ
arjefm-1284	40	41	public	public	ADJ
arjefm-1284	40	42	universities	university	NOUN
arjefm-1284	40	43	.	.	PUNCT
arjefm-1284	41	1	their	their	PRON
arjefm-1284	41	2	results	result	NOUN
arjefm-1284	41	3	underscored	underscore	VERB
arjefm-1284	41	4	that	that	SCONJ
arjefm-1284	41	5	strong	strong	ADJ
arjefm-1284	41	6	administrative	administrative	ADJ
arjefm-1284	41	7	support	support	NOUN
arjefm-1284	41	8	enhances	enhance	VERB
arjefm-1284	41	9	this	this	DET
arjefm-1284	41	10	effect	effect	NOUN
arjefm-1284	41	11	.	.	PUNCT
arjefm-1284	42	1	in	in	ADP
arjefm-1284	42	2	private	private	ADJ
arjefm-1284	42	3	indonesian	indonesian	ADJ
arjefm-1284	42	4	universities	university	NOUN
arjefm-1284	42	5	,	,	PUNCT
arjefm-1284	42	6	quantitative	quantitative	ADJ
arjefm-1284	42	7	research	research	NOUN
arjefm-1284	42	8	with	with	ADP
arjefm-1284	42	9	over	over	ADP
arjefm-1284	42	10	200	200	NUM
arjefm-1284	42	11	finance	finance	NOUN
arjefm-1284	42	12	leaders	leader	NOUN
arjefm-1284	42	13	showed	show	VERB
arjefm-1284	42	14	that	that	SCONJ
arjefm-1284	42	15	lack	lack	NOUN
arjefm-1284	42	16	of	of	ADP
arjefm-1284	42	17	budget	budget	NOUN
arjefm-1284	42	18	flexibility	flexibility	NOUN
arjefm-1284	42	19	and	and	CCONJ
arjefm-1284	42	20	institutional	institutional	ADJ
arjefm-1284	42	21	culture	culture	NOUN
arjefm-1284	42	22	significantly	significantly	ADV
arjefm-1284	42	23	inhibit	inhibit	VERB
arjefm-1284	42	24	pbb	pbb	PROPN
arjefm-1284	42	25	’s	’s	PART
arjefm-1284	42	26	effectiveness	effectiveness	NOUN
arjefm-1284	42	27	and	and	CCONJ
arjefm-1284	42	28	consequently	consequently	ADV
arjefm-1284	42	29	dampen	dampen	VERB
arjefm-1284	42	30	performance	performance	NOUN
arjefm-1284	42	31	orientation	orientation	NOUN
arjefm-1284	42	32	.	.	PUNCT
arjefm-1284	43	1	across	across	ADP
arjefm-1284	43	2	these	these	DET
arjefm-1284	43	3	studies	study	NOUN
arjefm-1284	43	4	,	,	PUNCT
arjefm-1284	43	5	several	several	ADJ
arjefm-1284	43	6	key	key	ADJ
arjefm-1284	43	7	patterns	pattern	NOUN
arjefm-1284	43	8	emerge	emerge	VERB
arjefm-1284	43	9	.	.	PUNCT
arjefm-1284	44	1	first	first	ADV
arjefm-1284	44	2	,	,	PUNCT
arjefm-1284	44	3	pbb	pbb	NOUN
arjefm-1284	44	4	adoption	adoption	NOUN
arjefm-1284	44	5	often	often	ADV
arjefm-1284	44	6	leads	lead	VERB
arjefm-1284	44	7	to	to	ADP
arjefm-1284	44	8	improved	improve	VERB
arjefm-1284	44	9	financial	financial	ADJ
arjefm-1284	44	10	metrics	metric	NOUN
arjefm-1284	44	11	lower	low	ADJ
arjefm-1284	44	12	budget	budget	NOUN
arjefm-1284	44	13	overruns	overrun	NOUN
arjefm-1284	44	14	,	,	PUNCT
arjefm-1284	44	15	enhanced	enhance	VERB
arjefm-1284	44	16	cost	cost	NOUN
arjefm-1284	44	17	controls	control	NOUN
arjefm-1284	44	18	,	,	PUNCT
arjefm-1284	44	19	and	and	CCONJ
arjefm-1284	44	20	efficiency	efficiency	NOUN
arjefm-1284	44	21	gains	gain	NOUN
arjefm-1284	44	22	especially	especially	ADV
arjefm-1284	44	23	when	when	SCONJ
arjefm-1284	44	24	underpinned	underpin	VERB
arjefm-1284	44	25	by	by	ADP
arjefm-1284	44	26	robust	robust	ADJ
arjefm-1284	44	27	performance	performance	NOUN
arjefm-1284	44	28	information	information	NOUN
arjefm-1284	44	29	systems	system	NOUN
arjefm-1284	44	30	and	and	CCONJ
arjefm-1284	44	31	leadership	leadership	NOUN
arjefm-1284	44	32	endorsement	endorsement	NOUN
arjefm-1284	44	33	.	.	PUNCT
arjefm-1284	45	1	second	second	ADJ
arjefm-1284	45	2	,	,	PUNCT
arjefm-1284	45	3	systemic	systemic	ADJ
arjefm-1284	45	4	barriers	barrier	NOUN
arjefm-1284	45	5	political	political	ADJ
arjefm-1284	45	6	resistance	resistance	NOUN
arjefm-1284	45	7	,	,	PUNCT
arjefm-1284	45	8	cultural	cultural	ADJ
arjefm-1284	45	9	inertia	inertia	NOUN
arjefm-1284	45	10	,	,	PUNCT
arjefm-1284	45	11	insufficient	insufficient	ADJ
arjefm-1284	45	12	data	datum	NOUN
arjefm-1284	45	13	quality	quality	NOUN
arjefm-1284	45	14	,	,	PUNCT
arjefm-1284	45	15	and	and	CCONJ
arjefm-1284	45	16	weak	weak	ADJ
arjefm-1284	45	17	institutional	institutional	ADJ
arjefm-1284	45	18	capacity	capacity	NOUN
arjefm-1284	45	19	frequently	frequently	ADV
arjefm-1284	45	20	attenuate	attenuate	VERB
arjefm-1284	45	21	realized	realize	VERB
arjefm-1284	45	22	benefits	benefit	NOUN
arjefm-1284	45	23	.	.	PUNCT
arjefm-1284	46	1	third	third	ADJ
arjefm-1284	46	2	,	,	PUNCT
arjefm-1284	46	3	integration	integration	NOUN
arjefm-1284	46	4	mechanisms	mechanism	NOUN
arjefm-1284	46	5	such	such	ADJ
arjefm-1284	46	6	as	as	ADP
arjefm-1284	46	7	strategic	strategic	ADJ
arjefm-1284	46	8	planning	planning	NOUN
arjefm-1284	46	9	alignment	alignment	NOUN
arjefm-1284	46	10	,	,	PUNCT
arjefm-1284	46	11	it	it	PRON
arjefm-1284	46	12	-	-	PUNCT
arjefm-1284	46	13	enabled	enable	VERB
arjefm-1284	46	14	performance	performance	NOUN
arjefm-1284	46	15	dashboards	dashboard	NOUN
arjefm-1284	46	16	,	,	PUNCT
arjefm-1284	46	17	and	and	CCONJ
arjefm-1284	46	18	accountability	accountability	NOUN
arjefm-1284	46	19	structures	structure	NOUN
arjefm-1284	46	20	are	be	AUX
arjefm-1284	46	21	crucial	crucial	ADJ
arjefm-1284	46	22	for	for	ADP
arjefm-1284	46	23	sustaining	sustain	VERB
arjefm-1284	46	24	outcomes	outcome	NOUN
arjefm-1284	46	25	.	.	PUNCT
arjefm-1284	47	1	although	although	SCONJ
arjefm-1284	47	2	evidence	evidence	NOUN
arjefm-1284	47	3	from	from	ADP
arjefm-1284	47	4	indonesia	indonesia	PROPN
arjefm-1284	47	5	and	and	CCONJ
arjefm-1284	47	6	higher	high	ADJ
arjefm-1284	47	7	education	education	NOUN
arjefm-1284	47	8	is	be	AUX
arjefm-1284	47	9	growing	grow	VERB
arjefm-1284	47	10	,	,	PUNCT
arjefm-1284	47	11	large	large	ADJ
arjefm-1284	47	12	-	-	PUNCT
arjefm-1284	47	13	scale	scale	NOUN
arjefm-1284	47	14	quantitative	quantitative	ADJ
arjefm-1284	47	15	studies	study	NOUN
arjefm-1284	47	16	on	on	ADP
arjefm-1284	47	17	pbb	pbb	PROPN
arjefm-1284	47	18	’s	’s	PART
arjefm-1284	47	19	effect	effect	NOUN
arjefm-1284	47	20	on	on	ADP
arjefm-1284	47	21	public	public	ADJ
arjefm-1284	47	22	sector	sector	NOUN
arjefm-1284	47	23	financial	financial	ADJ
arjefm-1284	47	24	health	health	NOUN
arjefm-1284	47	25	are	be	AUX
arjefm-1284	47	26	relatively	relatively	ADV
arjefm-1284	47	27	rare	rare	ADJ
arjefm-1284	47	28	,	,	PUNCT
arjefm-1284	47	29	especially	especially	ADV
arjefm-1284	47	30	in	in	ADP
arjefm-1284	47	31	africa	africa	PROPN
arjefm-1284	47	32	and	and	CCONJ
arjefm-1284	47	33	latin	latin	PROPN
arjefm-1284	47	34	america	america	PROPN
arjefm-1284	47	35	.	.	PUNCT
arjefm-1284	48	1	moreover	moreover	ADV
arjefm-1284	48	2	,	,	PUNCT
arjefm-1284	48	3	while	while	SCONJ
arjefm-1284	48	4	diffusion	diffusion	NOUN
arjefm-1284	48	5	theory	theory	NOUN
arjefm-1284	48	6	frameworks	framework	NOUN
arjefm-1284	48	7	identify	identify	VERB
arjefm-1284	48	8	adoption	adoption	NOUN
arjefm-1284	48	9	drivers	driver	NOUN
arjefm-1284	48	10	,	,	PUNCT
arjefm-1284	48	11	few	few	ADJ
arjefm-1284	48	12	studies	study	NOUN
arjefm-1284	48	13	link	link	VERB
arjefm-1284	48	14	these	these	DET
arjefm-1284	48	15	antecedents	antecedent	NOUN
arjefm-1284	48	16	directly	directly	ADV
arjefm-1284	48	17	to	to	ADP
arjefm-1284	48	18	financial	financial	ADJ
arjefm-1284	48	19	performance	performance	NOUN
arjefm-1284	48	20	metrics	metric	NOUN
arjefm-1284	48	21	.	.	PUNCT
arjefm-1284	49	1	many	many	ADJ
arjefm-1284	49	2	papers	paper	NOUN
arjefm-1284	49	3	rely	rely	VERB
arjefm-1284	49	4	on	on	ADP
arjefm-1284	49	5	cross	cross	ADJ
arjefm-1284	49	6	-	-	ADJ
arjefm-1284	49	7	sectional	sectional	ADJ
arjefm-1284	49	8	or	or	CCONJ
arjefm-1284	49	9	qualitative	qualitative	ADJ
arjefm-1284	49	10	designs	design	NOUN
arjefm-1284	49	11	;	;	PUNCT
arjefm-1284	49	12	longitudinal	longitudinal	ADJ
arjefm-1284	49	13	data	datum	NOUN
arjefm-1284	49	14	and	and	CCONJ
arjefm-1284	49	15	rigorous	rigorous	ADJ
arjefm-1284	49	16	quasi	quasi	ADJ
arjefm-1284	49	17	-	-	ADJ
arjefm-1284	49	18	experimental	experimental	ADJ
arjefm-1284	49	19	methods	method	NOUN
arjefm-1284	49	20	(	(	PUNCT
arjefm-1284	49	21	e.g.	e.g.	ADV
arjefm-1284	49	22	,	,	PUNCT
arjefm-1284	49	23	difference	difference	NOUN
arjefm-1284	49	24	-	-	PUNCT
arjefm-1284	49	25	in	in	ADP
arjefm-1284	49	26	-	-	PUNCT
arjefm-1284	49	27	differences	difference	NOUN
arjefm-1284	49	28	)	)	PUNCT
arjefm-1284	49	29	are	be	AUX
arjefm-1284	49	30	needed	need	VERB
arjefm-1284	49	31	to	to	PART
arjefm-1284	49	32	establish	establish	VERB
arjefm-1284	49	33	causal	causal	ADJ
arjefm-1284	49	34	links	link	NOUN
arjefm-1284	49	35	and	and	CCONJ
arjefm-1284	49	36	isolate	isolate	VERB
arjefm-1284	49	37	pbb	pbb	PROPN
arjefm-1284	49	38	’s	’s	PART
arjefm-1284	49	39	effect	effect	NOUN
arjefm-1284	49	40	from	from	ADP
arjefm-1284	49	41	external	external	ADJ
arjefm-1284	49	42	variables	variable	NOUN
arjefm-1284	49	43	.	.	PUNCT
arjefm-1284	50	1	ezejiofor	ezejiofor	NOUN
arjefm-1284	50	2	and	and	CCONJ
arjefm-1284	50	3	okonkwo	okonkwo	PROPN
arjefm-1284	50	4	(	(	PUNCT
arjefm-1284	50	5	2025	2025	NUM
arjefm-1284	50	6	)	)	PUNCT
arjefm-1284	50	7	documented	document	VERB
arjefm-1284	50	8	that	that	SCONJ
arjefm-1284	50	9	fraud	fraud	NOUN
arjefm-1284	50	10	in	in	ADP
arjefm-1284	50	11	the	the	DET
arjefm-1284	50	12	nigeria	nigeria	PROPN
arjefm-1284	50	13	’s	’s	PART
arjefm-1284	50	14	public	public	ADJ
arjefm-1284	50	15	sector	sector	NOUN
arjefm-1284	50	16	has	have	AUX
arjefm-1284	50	17	necessitated	necessitate	VERB
arjefm-1284	50	18	the	the	DET
arjefm-1284	50	19	adoption	adoption	NOUN
arjefm-1284	50	20	of	of	ADP
arjefm-1284	50	21	advanced	advanced	ADJ
arjefm-1284	50	22	investigative	investigative	ADJ
arjefm-1284	50	23	techniques	technique	NOUN
arjefm-1284	50	24	and	and	CCONJ
arjefm-1284	50	25	reported	report	VERB
arjefm-1284	50	26	that	that	DET
arjefm-1284	50	27	effectiveness	effectiveness	NOUN
arjefm-1284	50	28	of	of	ADP
arjefm-1284	50	29	forensic	forensic	ADJ
arjefm-1284	50	30	accounting	accounting	NOUN
arjefm-1284	50	31	techniques	technique	NOUN
arjefm-1284	50	32	and	and	CCONJ
arjefm-1284	50	33	a	a	DET
arjefm-1284	50	34	reduction	reduction	NOUN
arjefm-1284	50	35	in	in	ADP
arjefm-1284	50	36	fraudulent	fraudulent	ADJ
arjefm-1284	50	37	activities	activity	NOUN
arjefm-1284	50	38	.	.	PUNCT
arjefm-1284	51	1	mailto:contact@americaserial.com	mailto:contact@americaserial.com	X
arjefm-1284	51	2	mailto:contact@americaserial.com	mailto:contact@americaserial.com	PROPN
arjefm-1284	52	1	american	american	PROPN
arjefm-1284	52	2	research	research	PROPN
arjefm-1284	52	3	journal	journal	PROPN
arjefm-1284	52	4	of	of	ADP
arjefm-1284	52	5	economics	economic	NOUN
arjefm-1284	52	6	,	,	PUNCT
arjefm-1284	52	7	finance	finance	NOUN
arjefm-1284	52	8	and	and	CCONJ
arjefm-1284	52	9	management	management	NOUN
arjefm-1284	52	10	volume	volume	NOUN
arjefm-1284	52	11	13	13	NUM
arjefm-1284	52	12	issue	issue	NOUN
arjefm-1284	52	13	4	4	NUM
arjefm-1284	52	14	,	,	PUNCT
arjefm-1284	52	15	october	october	PROPN
arjefm-1284	52	16	-	-	PUNCT
arjefm-1284	52	17	december	december	PROPN
arjefm-1284	52	18	2025	2025	NUM
arjefm-1284	52	19	issn	issn	NOUN
arjefm-1284	52	20	:	:	PUNCT
arjefm-1284	52	21	2836	2836	NUM
arjefm-1284	52	22	-	-	SYM
arjefm-1284	52	23	9416	9416	NUM
arjefm-1284	52	24	impact	impact	NOUN
arjefm-1284	52	25	factor	factor	NOUN
arjefm-1284	52	26	:	:	PUNCT
arjefm-1284	52	27	6.41	6.41	NUM
arjefm-1284	52	28	journal	journal	NOUN
arjefm-1284	52	29	homepage	homepage	NOUN
arjefm-1284	52	30	:	:	PUNCT
arjefm-1284	52	31	https://americaserial.com/journals/index.php/arjefm	https://americaserial.com/journals/index.php/arjefm	PROPN
arjefm-1284	52	32	email	email	NOUN
arjefm-1284	52	33	:	:	PUNCT
arjefm-1284	52	34	contact@americaserial.com	contact@americaserial.com	PROPN
arjefm-1284	52	35	official	official	ADJ
arjefm-1284	52	36	journal	journal	PROPN
arjefm-1284	52	37	of	of	ADP
arjefm-1284	52	38	america	america	PROPN
arjefm-1284	52	39	serial	serial	PROPN
arjefm-1284	52	40	publication	publication	NOUN
arjefm-1284	52	41	american	american	PROPN
arjefm-1284	52	42	research	research	PROPN
arjefm-1284	52	43	journal	journal	PROPN
arjefm-1284	52	44	of	of	ADP
arjefm-1284	52	45	economics	economic	NOUN
arjefm-1284	52	46	,	,	PUNCT
arjefm-1284	52	47	finance	finance	NOUN
arjefm-1284	52	48	and	and	CCONJ
arjefm-1284	52	49	management	management	NOUN
arjefm-1284	52	50	https://americaserial.com/journals/index.php/arjefm	https://americaserial.com/journals/index.php/arjefm	NOUN
arjefm-1284	52	51	,	,	PUNCT
arjefm-1284	52	52	email	email	NOUN
arjefm-1284	52	53	:	:	PUNCT
arjefm-1284	52	54	contact@americaserial.com	contact@americaserial.com	X
arjefm-1284	53	1	18	18	NUM
arjefm-1284	54	1	|	|	ADV
arjefm-1284	54	2	p	p	X
arjefm-1284	54	3	a	a	DET
arjefm-1284	54	4	g	g	NOUN
arjefm-1284	54	5	e	e	NOUN
arjefm-1284	54	6	encompassing	encompass	VERB
arjefm-1284	54	7	these	these	DET
arjefm-1284	54	8	theoretical	theoretical	ADJ
arjefm-1284	54	9	milestones	milestone	NOUN
arjefm-1284	54	10	,	,	PUNCT
arjefm-1284	54	11	empirical	empirical	ADJ
arjefm-1284	54	12	evidence	evidence	NOUN
arjefm-1284	54	13	also	also	ADV
arjefm-1284	54	14	underscores	underscore	VERB
arjefm-1284	54	15	the	the	DET
arjefm-1284	54	16	tangible	tangible	ADJ
arjefm-1284	54	17	effects	effect	NOUN
arjefm-1284	54	18	of	of	ADP
arjefm-1284	54	19	performance	performance	NOUN
arjefm-1284	54	20	-	-	PUNCT
arjefm-1284	54	21	based	base	VERB
arjefm-1284	54	22	budgeting	budgeting	NOUN
arjefm-1284	54	23	(	(	PUNCT
arjefm-1284	54	24	pbb	pbb	NOUN
arjefm-1284	54	25	)	)	PUNCT
arjefm-1284	54	26	on	on	ADP
arjefm-1284	54	27	financial	financial	ADJ
arjefm-1284	54	28	performance	performance	NOUN
arjefm-1284	54	29	across	across	ADP
arjefm-1284	54	30	diverse	diverse	ADJ
arjefm-1284	54	31	public	public	ADJ
arjefm-1284	54	32	-	-	PUNCT
arjefm-1284	54	33	sector	sector	NOUN
arjefm-1284	54	34	settings	setting	NOUN
arjefm-1284	54	35	.	.	PUNCT
arjefm-1284	55	1	empirical	empirical	ADJ
arjefm-1284	55	2	analysis	analysis	NOUN
arjefm-1284	55	3	using	use	VERB
arjefm-1284	55	4	a	a	DET
arjefm-1284	55	5	difference	difference	NOUN
arjefm-1284	55	6	-	-	PUNCT
arjefm-1284	55	7	in	in	ADP
arjefm-1284	55	8	-	-	PUNCT
arjefm-1284	55	9	differences	difference	NOUN
arjefm-1284	55	10	panel	panel	NOUN
arjefm-1284	55	11	design	design	NOUN
arjefm-1284	55	12	on	on	ADP
arjefm-1284	55	13	75	75	NUM
arjefm-1284	55	14	agencies	agency	NOUN
arjefm-1284	55	15	(	(	PUNCT
arjefm-1284	55	16	united	united	PROPN
arjefm-1284	55	17	states	states	PROPN
arjefm-1284	55	18	,	,	PUNCT
arjefm-1284	55	19	australia	australia	PROPN
arjefm-1284	55	20	,	,	PUNCT
arjefm-1284	55	21	uk	uk	PROPN
arjefm-1284	55	22	,	,	PUNCT
arjefm-1284	55	23	2010–2020	2010–2020	NUM
arjefm-1284	55	24	)	)	PUNCT
arjefm-1284	55	25	revealed	reveal	VERB
arjefm-1284	55	26	a	a	DET
arjefm-1284	55	27	statistically	statistically	ADV
arjefm-1284	55	28	significant	significant	ADJ
arjefm-1284	55	29	reduction	reduction	NOUN
arjefm-1284	55	30	in	in	ADP
arjefm-1284	55	31	budget	budget	NOUN
arjefm-1284	55	32	variance	variance	NOUN
arjefm-1284	55	33	from	from	ADP
arjefm-1284	55	34	8.3	8.3	NUM
arjefm-1284	55	35	%	%	NOUN
arjefm-1284	55	36	to	to	PART
arjefm-1284	55	37	7.0	7.0	NUM
arjefm-1284	55	38	%	%	NOUN
arjefm-1284	55	39	(	(	PUNCT
arjefm-1284	55	40	a	a	DET
arjefm-1284	55	41	15.7	15.7	NUM
arjefm-1284	55	42	%	%	NOUN
arjefm-1284	55	43	improvement	improvement	NOUN
arjefm-1284	55	44	)	)	PUNCT
arjefm-1284	55	45	and	and	CCONJ
arjefm-1284	55	46	an	an	DET
arjefm-1284	55	47	11	11	NUM
arjefm-1284	55	48	%	%	NOUN
arjefm-1284	55	49	decrease	decrease	NOUN
arjefm-1284	55	50	in	in	ADP
arjefm-1284	55	51	cost	cost	NOUN
arjefm-1284	55	52	per	per	ADP
arjefm-1284	55	53	service	service	NOUN
arjefm-1284	55	54	unit	unit	NOUN
arjefm-1284	55	55	;	;	PUNCT
arjefm-1284	55	56	these	these	DET
arjefm-1284	55	57	findings	finding	NOUN
arjefm-1284	55	58	held	hold	VERB
arjefm-1284	55	59	after	after	ADP
arjefm-1284	55	60	controlling	control	VERB
arjefm-1284	55	61	for	for	ADP
arjefm-1284	55	62	agency	agency	NOUN
arjefm-1284	55	63	size	size	NOUN
arjefm-1284	55	64	and	and	CCONJ
arjefm-1284	55	65	baseline	baseline	NOUN
arjefm-1284	55	66	performance	performance	NOUN
arjefm-1284	55	67	,	,	PUNCT
arjefm-1284	55	68	underlining	underline	VERB
arjefm-1284	55	69	pbb	pbb	PROPN
arjefm-1284	55	70	’s	’s	PART
arjefm-1284	55	71	efficacy	efficacy	NOUN
arjefm-1284	55	72	in	in	ADP
arjefm-1284	55	73	driving	drive	VERB
arjefm-1284	55	74	fiscal	fiscal	ADJ
arjefm-1284	55	75	efficiency	efficiency	NOUN
arjefm-1284	55	76	.	.	PUNCT
arjefm-1284	56	1	in	in	ADP
arjefm-1284	56	2	the	the	DET
arjefm-1284	56	3	indonesian	indonesian	ADJ
arjefm-1284	56	4	context	context	NOUN
arjefm-1284	56	5	,	,	PUNCT
arjefm-1284	56	6	megah	megah	NOUN
arjefm-1284	56	7	and	and	CCONJ
arjefm-1284	56	8	salomo	salomo	NOUN
arjefm-1284	56	9	(	(	PUNCT
arjefm-1284	56	10	2025	2025	NUM
arjefm-1284	56	11	)	)	PUNCT
arjefm-1284	56	12	conducted	conduct	VERB
arjefm-1284	56	13	a	a	DET
arjefm-1284	56	14	systematic	systematic	ADJ
arjefm-1284	56	15	literature	literature	NOUN
arjefm-1284	56	16	review	review	NOUN
arjefm-1284	56	17	of	of	ADP
arjefm-1284	56	18	60	60	NUM
arjefm-1284	56	19	studies	study	NOUN
arjefm-1284	56	20	,	,	PUNCT
arjefm-1284	56	21	concluding	conclude	VERB
arjefm-1284	56	22	that	that	SCONJ
arjefm-1284	56	23	pbb	pbb	PROPN
arjefm-1284	56	24	reforms	reform	NOUN
arjefm-1284	56	25	contribute	contribute	VERB
arjefm-1284	56	26	to	to	ADP
arjefm-1284	56	27	greater	great	ADJ
arjefm-1284	56	28	efficiency	efficiency	NOUN
arjefm-1284	56	29	,	,	PUNCT
arjefm-1284	56	30	accountability	accountability	NOUN
arjefm-1284	56	31	,	,	PUNCT
arjefm-1284	56	32	and	and	CCONJ
arjefm-1284	56	33	transparency	transparency	NOUN
arjefm-1284	56	34	.	.	PUNCT
arjefm-1284	57	1	however	however	ADV
arjefm-1284	57	2	,	,	PUNCT
arjefm-1284	57	3	their	their	PRON
arjefm-1284	57	4	work	work	NOUN
arjefm-1284	57	5	highlighted	highlight	VERB
arjefm-1284	57	6	inconsistent	inconsistent	ADJ
arjefm-1284	57	7	implementation	implementation	NOUN
arjefm-1284	57	8	due	due	ADP
arjefm-1284	57	9	to	to	ADP
arjefm-1284	57	10	data	datum	NOUN
arjefm-1284	57	11	quality	quality	NOUN
arjefm-1284	57	12	deficiencies	deficiency	NOUN
arjefm-1284	57	13	,	,	PUNCT
arjefm-1284	57	14	weak	weak	ADJ
arjefm-1284	57	15	institutional	institutional	ADJ
arjefm-1284	57	16	capacity	capacity	NOUN
arjefm-1284	57	17	,	,	PUNCT
arjefm-1284	57	18	and	and	CCONJ
arjefm-1284	57	19	political	political	ADJ
arjefm-1284	57	20	resistance	resistance	NOUN
arjefm-1284	57	21	with	with	ADP
arjefm-1284	57	22	comparative	comparative	ADJ
arjefm-1284	57	23	case	case	NOUN
arjefm-1284	57	24	studies	study	NOUN
arjefm-1284	57	25	showing	show	VERB
arjefm-1284	57	26	that	that	SCONJ
arjefm-1284	57	27	where	where	SCONJ
arjefm-1284	57	28	these	these	DET
arjefm-1284	57	29	impediments	impediment	NOUN
arjefm-1284	57	30	were	be	AUX
arjefm-1284	57	31	addressed	address	VERB
arjefm-1284	57	32	,	,	PUNCT
arjefm-1284	57	33	stronger	strong	ADJ
arjefm-1284	57	34	financial	financial	ADJ
arjefm-1284	57	35	outcomes	outcome	NOUN
arjefm-1284	57	36	ensued	ensue	VERB
arjefm-1284	57	37	.	.	PUNCT
arjefm-1284	58	1	this	this	PRON
arjefm-1284	58	2	indicates	indicate	VERB
arjefm-1284	58	3	that	that	SCONJ
arjefm-1284	58	4	pbb	pbb	NOUN
arjefm-1284	58	5	is	be	AUX
arjefm-1284	58	6	not	not	PART
arjefm-1284	58	7	inherently	inherently	ADV
arjefm-1284	58	8	transformative	transformative	ADJ
arjefm-1284	58	9	but	but	CCONJ
arjefm-1284	58	10	contingent	contingent	ADJ
arjefm-1284	58	11	on	on	ADP
arjefm-1284	58	12	enabling	enable	VERB
arjefm-1284	58	13	organizational	organizational	ADJ
arjefm-1284	58	14	and	and	CCONJ
arjefm-1284	58	15	technical	technical	ADJ
arjefm-1284	58	16	conditions	condition	NOUN
arjefm-1284	58	17	.	.	PUNCT
arjefm-1284	59	1	a	a	DET
arjefm-1284	59	2	complementary	complementary	ADJ
arjefm-1284	59	3	study	study	NOUN
arjefm-1284	59	4	by	by	ADP
arjefm-1284	59	5	alkhuzaie	alkhuzaie	PROPN
arjefm-1284	59	6	et	et	PROPN
arjefm-1284	59	7	 	 	SPACE
arjefm-1284	59	8	al	al	PROPN
arjefm-1284	59	9	.	.	PROPN
arjefm-1284	59	10	(	(	PUNCT
arjefm-1284	59	11	2025	2025	NUM
arjefm-1284	59	12	)	)	PUNCT
arjefm-1284	59	13	offered	offer	VERB
arjefm-1284	59	14	a	a	DET
arjefm-1284	59	15	theory	theory	NOUN
arjefm-1284	59	16	-	-	PUNCT
arjefm-1284	59	17	of	of	ADP
arjefm-1284	59	18	-	-	PUNCT
arjefm-1284	59	19	diffusion	diffusion	NOUN
arjefm-1284	59	20	and	and	CCONJ
arjefm-1284	59	21	planned	plan	VERB
arjefm-1284	59	22	-	-	PUNCT
arjefm-1284	59	23	behavior	behavior	NOUN
arjefm-1284	59	24	framework	framework	NOUN
arjefm-1284	59	25	to	to	PART
arjefm-1284	59	26	explore	explore	VERB
arjefm-1284	59	27	pbb	pbb	NOUN
arjefm-1284	59	28	adoption	adoption	NOUN
arjefm-1284	59	29	across	across	ADP
arjefm-1284	59	30	iraqi	iraqi	ADJ
arjefm-1284	59	31	ministries	ministry	NOUN
arjefm-1284	59	32	,	,	PUNCT
arjefm-1284	59	33	emphasizing	emphasize	VERB
arjefm-1284	59	34	relative	relative	ADJ
arjefm-1284	59	35	advantage	advantage	NOUN
arjefm-1284	59	36	,	,	PUNCT
arjefm-1284	59	37	complexity	complexity	NOUN
arjefm-1284	59	38	,	,	PUNCT
arjefm-1284	59	39	compatibility	compatibility	NOUN
arjefm-1284	59	40	,	,	PUNCT
arjefm-1284	59	41	attitude	attitude	NOUN
arjefm-1284	59	42	,	,	PUNCT
arjefm-1284	59	43	and	and	CCONJ
arjefm-1284	59	44	perceived	perceive	VERB
arjefm-1284	59	45	behavioral	behavioral	ADJ
arjefm-1284	59	46	control	control	NOUN
arjefm-1284	59	47	.	.	PUNCT
arjefm-1284	60	1	although	although	SCONJ
arjefm-1284	60	2	not	not	PART
arjefm-1284	60	3	measuring	measure	VERB
arjefm-1284	60	4	financial	financial	ADJ
arjefm-1284	60	5	outcomes	outcome	NOUN
arjefm-1284	60	6	directly	directly	ADV
arjefm-1284	60	7	,	,	PUNCT
arjefm-1284	60	8	this	this	DET
arjefm-1284	60	9	conceptual	conceptual	ADJ
arjefm-1284	60	10	model	model	NOUN
arjefm-1284	60	11	is	be	AUX
arjefm-1284	60	12	foundational	foundational	ADJ
arjefm-1284	60	13	,	,	PUNCT
arjefm-1284	60	14	suggesting	suggest	VERB
arjefm-1284	60	15	that	that	SCONJ
arjefm-1284	60	16	frontline	frontline	NOUN
arjefm-1284	60	17	employee	employee	NOUN
arjefm-1284	60	18	intentions	intention	NOUN
arjefm-1284	60	19	and	and	CCONJ
arjefm-1284	60	20	perceptions	perception	NOUN
arjefm-1284	60	21	shape	shape	VERB
arjefm-1284	60	22	the	the	DET
arjefm-1284	60	23	maturation	maturation	NOUN
arjefm-1284	60	24	of	of	ADP
arjefm-1284	60	25	budgeting	budget	VERB
arjefm-1284	60	26	reforms	reform	NOUN
arjefm-1284	60	27	.	.	PUNCT
arjefm-1284	61	1	turning	turn	VERB
arjefm-1284	61	2	to	to	ADP
arjefm-1284	61	3	sectorial	sectorial	ADJ
arjefm-1284	61	4	applications	application	NOUN
arjefm-1284	61	5	,	,	PUNCT
arjefm-1284	61	6	habiburrochman	habiburrochman	NOUN
arjefm-1284	61	7	(	(	PUNCT
arjefm-1284	61	8	2020	2020	NUM
arjefm-1284	61	9	)	)	PUNCT
arjefm-1284	61	10	empirically	empirically	ADV
arjefm-1284	61	11	examined	examine	VERB
arjefm-1284	61	12	pbb	pbb	PROPN
arjefm-1284	61	13	’s	’s	PART
arjefm-1284	61	14	influence	influence	NOUN
arjefm-1284	61	15	on	on	ADP
arjefm-1284	61	16	financial	financial	ADJ
arjefm-1284	61	17	control	control	NOUN
arjefm-1284	61	18	effectiveness	effectiveness	NOUN
arjefm-1284	61	19	within	within	ADP
arjefm-1284	61	20	indonesian	indonesian	ADJ
arjefm-1284	61	21	public	public	ADJ
arjefm-1284	61	22	sector	sector	NOUN
arjefm-1284	61	23	entities	entity	NOUN
arjefm-1284	61	24	.	.	PUNCT
arjefm-1284	62	1	his	his	PRON
arjefm-1284	62	2	regression	regression	NOUN
arjefm-1284	62	3	analysis	analysis	NOUN
arjefm-1284	62	4	found	find	VERB
arjefm-1284	62	5	that	that	SCONJ
arjefm-1284	62	6	pbb	pbb	NOUN
arjefm-1284	62	7	implementation	implementation	NOUN
arjefm-1284	62	8	significantly	significantly	ADV
arjefm-1284	62	9	enhances	enhance	VERB
arjefm-1284	62	10	control	control	NOUN
arjefm-1284	62	11	mechanisms	mechanism	NOUN
arjefm-1284	62	12	—	—	PUNCT
arjefm-1284	62	13	such	such	ADJ
arjefm-1284	62	14	as	as	ADP
arjefm-1284	62	15	internal	internal	ADJ
arjefm-1284	62	16	audits	audits	NOUN
arjefm-1284	62	17	and	and	CCONJ
arjefm-1284	62	18	expenditure	expenditure	NOUN
arjefm-1284	62	19	oversight	oversight	NOUN
arjefm-1284	62	20	suggesting	suggest	VERB
arjefm-1284	62	21	a	a	DET
arjefm-1284	62	22	plausible	plausible	ADJ
arjefm-1284	62	23	linkage	linkage	NOUN
arjefm-1284	62	24	to	to	ADP
arjefm-1284	62	25	reduced	reduce	VERB
arjefm-1284	62	26	misallocation	misallocation	NOUN
arjefm-1284	62	27	and	and	CCONJ
arjefm-1284	62	28	improved	improve	VERB
arjefm-1284	62	29	fiscal	fiscal	ADJ
arjefm-1284	62	30	discipline	discipline	NOUN
arjefm-1284	62	31	.	.	PUNCT
arjefm-1284	63	1	in	in	ADP
arjefm-1284	63	2	the	the	DET
arjefm-1284	63	3	healthcare	healthcare	NOUN
arjefm-1284	63	4	sector	sector	NOUN
arjefm-1284	63	5	,	,	PUNCT
arjefm-1284	63	6	a	a	DET
arjefm-1284	63	7	systematic	systematic	ADJ
arjefm-1284	63	8	review	review	NOUN
arjefm-1284	63	9	of	of	ADP
arjefm-1284	63	10	global	global	ADJ
arjefm-1284	63	11	practices	practice	NOUN
arjefm-1284	63	12	noted	note	VERB
arjefm-1284	63	13	that	that	SCONJ
arjefm-1284	63	14	performance	performance	NOUN
arjefm-1284	63	15	-	-	PUNCT
arjefm-1284	63	16	based	base	VERB
arjefm-1284	63	17	budgeting	budgeting	NOUN
arjefm-1284	63	18	improves	improve	VERB
arjefm-1284	63	19	transparency	transparency	NOUN
arjefm-1284	63	20	and	and	CCONJ
arjefm-1284	63	21	program	program	NOUN
arjefm-1284	63	22	evaluation	evaluation	NOUN
arjefm-1284	63	23	,	,	PUNCT
arjefm-1284	63	24	although	although	SCONJ
arjefm-1284	63	25	successful	successful	ADJ
arjefm-1284	63	26	application	application	NOUN
arjefm-1284	63	27	depends	depend	VERB
arjefm-1284	63	28	on	on	ADP
arjefm-1284	63	29	accrual	accrual	ADJ
arjefm-1284	63	30	-	-	PUNCT
arjefm-1284	63	31	based	base	VERB
arjefm-1284	63	32	accounting	accounting	NOUN
arjefm-1284	63	33	,	,	PUNCT
arjefm-1284	63	34	costing	cost	VERB
arjefm-1284	63	35	systems	system	NOUN
arjefm-1284	63	36	,	,	PUNCT
arjefm-1284	63	37	and	and	CCONJ
arjefm-1284	63	38	strong	strong	ADJ
arjefm-1284	63	39	institutional	institutional	ADJ
arjefm-1284	63	40	readiness	readiness	NOUN
arjefm-1284	63	41	.	.	PUNCT
arjefm-1284	64	1	the	the	DET
arjefm-1284	64	2	review	review	NOUN
arjefm-1284	64	3	highlighted	highlight	VERB
arjefm-1284	64	4	that	that	SCONJ
arjefm-1284	64	5	hospitals	hospital	NOUN
arjefm-1284	64	6	lacking	lack	VERB
arjefm-1284	64	7	these	these	DET
arjefm-1284	64	8	features	feature	NOUN
arjefm-1284	64	9	struggled	struggle	VERB
arjefm-1284	64	10	to	to	PART
arjefm-1284	64	11	realize	realize	VERB
arjefm-1284	64	12	pbb	pbb	PROPN
arjefm-1284	64	13	’s	’s	PART
arjefm-1284	64	14	benefits	benefit	NOUN
arjefm-1284	64	15	.	.	PUNCT
arjefm-1284	65	1	the	the	DET
arjefm-1284	65	2	oecd	oecd	PROPN
arjefm-1284	65	3	good	good	ADJ
arjefm-1284	65	4	practices	practice	NOUN
arjefm-1284	65	5	(	(	PUNCT
arjefm-1284	65	6	2019	2019	NUM
arjefm-1284	65	7	)	)	PUNCT
arjefm-1284	65	8	document	document	NOUN
arjefm-1284	65	9	reinforces	reinforce	VERB
arjefm-1284	65	10	these	these	DET
arjefm-1284	65	11	academic	academic	ADJ
arjefm-1284	65	12	findings	finding	NOUN
arjefm-1284	65	13	.	.	PUNCT
arjefm-1284	66	1	it	it	PRON
arjefm-1284	66	2	defines	define	VERB
arjefm-1284	66	3	pbb	pbb	NOUN
arjefm-1284	66	4	as	as	ADP
arjefm-1284	66	5	"	"	PUNCT
arjefm-1284	66	6	systematic	systematic	ADJ
arjefm-1284	66	7	use	use	NOUN
arjefm-1284	66	8	of	of	ADP
arjefm-1284	66	9	performance	performance	NOUN
arjefm-1284	66	10	information	information	NOUN
arjefm-1284	66	11	in	in	ADP
arjefm-1284	66	12	budget	budget	NOUN
arjefm-1284	66	13	decisions	decision	NOUN
arjefm-1284	66	14	,	,	PUNCT
arjefm-1284	66	15	"	"	PUNCT
arjefm-1284	66	16	and	and	CCONJ
arjefm-1284	66	17	cites	cite	VERB
arjefm-1284	66	18	evidence	evidence	NOUN
arjefm-1284	66	19	from	from	ADP
arjefm-1284	66	20	2018	2018	NUM
arjefm-1284	66	21	showing	show	VERB
arjefm-1284	66	22	that	that	SCONJ
arjefm-1284	66	23	nearly	nearly	ADV
arjefm-1284	66	24	all	all	DET
arjefm-1284	66	25	oecd	oecd	PROPN
arjefm-1284	66	26	countries	country	NOUN
arjefm-1284	66	27	have	have	AUX
arjefm-1284	66	28	adopted	adopt	VERB
arjefm-1284	66	29	some	some	DET
arjefm-1284	66	30	form	form	NOUN
arjefm-1284	66	31	of	of	ADP
arjefm-1284	66	32	performance	performance	NOUN
arjefm-1284	66	33	-	-	PUNCT
arjefm-1284	66	34	related	relate	VERB
arjefm-1284	66	35	budgeting	budgeting	NOUN
arjefm-1284	66	36	.	.	PUNCT
arjefm-1284	67	1	the	the	DET
arjefm-1284	67	2	report	report	NOUN
arjefm-1284	67	3	emphasizes	emphasize	VERB
arjefm-1284	67	4	the	the	DET
arjefm-1284	67	5	critical	critical	ADJ
arjefm-1284	67	6	role	role	NOUN
arjefm-1284	67	7	of	of	ADP
arjefm-1284	67	8	performance	performance	NOUN
arjefm-1284	67	9	reporting	reporting	NOUN
arjefm-1284	67	10	,	,	PUNCT
arjefm-1284	67	11	legislator	legislator	NOUN
arjefm-1284	67	12	–	–	PUNCT
arjefm-1284	67	13	executive	executive	NOUN
arjefm-1284	67	14	transparency	transparency	NOUN
arjefm-1284	67	15	,	,	PUNCT
arjefm-1284	67	16	and	and	CCONJ
arjefm-1284	67	17	accountability	accountability	NOUN
arjefm-1284	67	18	mechanisms	mechanism	NOUN
arjefm-1284	67	19	.	.	PUNCT
arjefm-1284	68	1	despite	despite	SCONJ
arjefm-1284	68	2	this	this	DET
arjefm-1284	68	3	progress	progress	NOUN
arjefm-1284	68	4	,	,	PUNCT
arjefm-1284	68	5	critical	critical	ADJ
arjefm-1284	68	6	gaps	gap	NOUN
arjefm-1284	68	7	still	still	ADV
arjefm-1284	68	8	persist	persist	VERB
arjefm-1284	68	9	.	.	PUNCT
arjefm-1284	69	1	quasi	quasi	ADJ
arjefm-1284	69	2	-	-	ADJ
arjefm-1284	69	3	experimental	experimental	ADJ
arjefm-1284	69	4	studies	study	NOUN
arjefm-1284	69	5	such	such	ADJ
arjefm-1284	69	6	as	as	ADP
arjefm-1284	69	7	panel	panel	NOUN
arjefm-1284	69	8	did	do	VERB
arjefm-1284	69	9	designs	design	NOUN
arjefm-1284	69	10	remain	remain	VERB
arjefm-1284	69	11	limited	limited	ADJ
arjefm-1284	69	12	,	,	PUNCT
arjefm-1284	69	13	particularly	particularly	ADV
arjefm-1284	69	14	in	in	ADP
arjefm-1284	69	15	lowand	lowand	ADJ
arjefm-1284	69	16	middle	middle	ADJ
arjefm-1284	69	17	-	-	PUNCT
arjefm-1284	69	18	income	income	NOUN
arjefm-1284	69	19	nations	nation	NOUN
arjefm-1284	69	20	.	.	PUNCT
arjefm-1284	70	1	much	much	ADJ
arjefm-1284	70	2	research	research	NOUN
arjefm-1284	70	3	relies	rely	VERB
arjefm-1284	70	4	on	on	ADP
arjefm-1284	70	5	crosssectional	crosssectional	ADJ
arjefm-1284	70	6	surveys	survey	NOUN
arjefm-1284	70	7	or	or	CCONJ
arjefm-1284	70	8	qualitative	qualitative	ADJ
arjefm-1284	70	9	exploratory	exploratory	ADJ
arjefm-1284	70	10	case	case	NOUN
arjefm-1284	70	11	work	work	NOUN
arjefm-1284	70	12	.	.	PUNCT
arjefm-1284	71	1	furthermore	furthermore	ADV
arjefm-1284	71	2	,	,	PUNCT
arjefm-1284	71	3	while	while	SCONJ
arjefm-1284	71	4	diffusion	diffusion	NOUN
arjefm-1284	71	5	-	-	PUNCT
arjefm-1284	71	6	style	style	NOUN
arjefm-1284	71	7	conceptual	conceptual	ADJ
arjefm-1284	71	8	mailto:contact@americaserial.com	mailto:contact@americaserial.com	PROPN
arjefm-1284	71	9	mailto:contact@americaserial.com	mailto:contact@americaserial.com	PROPN
arjefm-1284	71	10	american	american	PROPN
arjefm-1284	71	11	research	research	PROPN
arjefm-1284	71	12	journal	journal	PROPN
arjefm-1284	71	13	of	of	ADP
arjefm-1284	71	14	economics	economic	NOUN
arjefm-1284	71	15	,	,	PUNCT
arjefm-1284	71	16	finance	finance	NOUN
arjefm-1284	71	17	and	and	CCONJ
arjefm-1284	71	18	management	management	NOUN
arjefm-1284	71	19	volume	volume	NOUN
arjefm-1284	71	20	13	13	NUM
arjefm-1284	71	21	issue	issue	NOUN
arjefm-1284	71	22	4	4	NUM
arjefm-1284	71	23	,	,	PUNCT
arjefm-1284	71	24	october	october	PROPN
arjefm-1284	71	25	-	-	PUNCT
arjefm-1284	71	26	december	december	PROPN
arjefm-1284	71	27	2025	2025	NUM
arjefm-1284	71	28	issn	issn	NOUN
arjefm-1284	71	29	:	:	PUNCT
arjefm-1284	71	30	2836	2836	NUM
arjefm-1284	71	31	-	-	SYM
arjefm-1284	71	32	9416	9416	NUM
arjefm-1284	71	33	impact	impact	NOUN
arjefm-1284	71	34	factor	factor	NOUN
arjefm-1284	71	35	:	:	PUNCT
arjefm-1284	71	36	6.41	6.41	NUM
arjefm-1284	71	37	journal	journal	NOUN
arjefm-1284	71	38	homepage	homepage	NOUN
arjefm-1284	71	39	:	:	PUNCT
arjefm-1284	71	40	https://americaserial.com/journals/index.php/arjefm	https://americaserial.com/journals/index.php/arjefm	PROPN
arjefm-1284	71	41	email	email	NOUN
arjefm-1284	71	42	:	:	PUNCT
arjefm-1284	71	43	contact@americaserial.com	contact@americaserial.com	PROPN
arjefm-1284	71	44	official	official	ADJ
arjefm-1284	71	45	journal	journal	PROPN
arjefm-1284	71	46	of	of	ADP
arjefm-1284	71	47	america	america	PROPN
arjefm-1284	71	48	serial	serial	PROPN
arjefm-1284	71	49	publication	publication	NOUN
arjefm-1284	71	50	american	american	PROPN
arjefm-1284	71	51	research	research	PROPN
arjefm-1284	71	52	journal	journal	PROPN
arjefm-1284	71	53	of	of	ADP
arjefm-1284	71	54	economics	economic	NOUN
arjefm-1284	71	55	,	,	PUNCT
arjefm-1284	71	56	finance	finance	NOUN
arjefm-1284	71	57	and	and	CCONJ
arjefm-1284	71	58	management	management	NOUN
arjefm-1284	71	59	https://americaserial.com/journals/index.php/arjefm	https://americaserial.com/journals/index.php/arjefm	NOUN
arjefm-1284	71	60	,	,	PUNCT
arjefm-1284	71	61	email	email	NOUN
arjefm-1284	71	62	:	:	PUNCT
arjefm-1284	71	63	contact@americaserial.com	contact@americaserial.com	X
arjefm-1284	71	64	19	19	NUM
arjefm-1284	72	1	|	|	ADV
arjefm-1284	72	2	p	p	NOUN
arjefm-1284	72	3	a	a	DET
arjefm-1284	72	4	g	g	NOUN
arjefm-1284	72	5	e	e	NOUN
arjefm-1284	72	6	frameworks	framework	NOUN
arjefm-1284	72	7	describe	describe	VERB
arjefm-1284	72	8	adoption	adoption	NOUN
arjefm-1284	72	9	,	,	PUNCT
arjefm-1284	72	10	they	they	PRON
arjefm-1284	72	11	rarely	rarely	ADV
arjefm-1284	72	12	connect	connect	VERB
arjefm-1284	72	13	those	those	DET
arjefm-1284	72	14	adoption	adoption	NOUN
arjefm-1284	72	15	factors	factor	NOUN
arjefm-1284	72	16	to	to	ADP
arjefm-1284	72	17	quantifiable	quantifiable	ADJ
arjefm-1284	72	18	financial	financial	ADJ
arjefm-1284	72	19	outcomes	outcome	NOUN
arjefm-1284	72	20	,	,	PUNCT
arjefm-1284	72	21	leaving	leave	VERB
arjefm-1284	72	22	ambiguity	ambiguity	NOUN
arjefm-1284	72	23	about	about	ADP
arjefm-1284	72	24	how	how	SCONJ
arjefm-1284	72	25	much	much	ADJ
arjefm-1284	72	26	each	each	DET
arjefm-1284	72	27	institutional	institutional	ADJ
arjefm-1284	72	28	enabler	enabler	NOUN
arjefm-1284	72	29	contributes	contribute	VERB
arjefm-1284	72	30	to	to	ADP
arjefm-1284	72	31	fiscal	fiscal	ADJ
arjefm-1284	72	32	performance	performance	NOUN
arjefm-1284	72	33	.	.	PUNCT
arjefm-1284	73	1	e	e	X
arjefm-1284	73	2	-	-	NOUN
arjefm-1284	73	3	payment	payment	NOUN
arjefm-1284	73	4	system	system	NOUN
arjefm-1284	73	5	reform	reform	NOUN
arjefm-1284	73	6	and	and	CCONJ
arjefm-1284	73	7	financial	financial	ADJ
arjefm-1284	73	8	performance	performance	NOUN
arjefm-1284	73	9	electronic	electronic	ADJ
arjefm-1284	73	10	payment	payment	NOUN
arjefm-1284	73	11	systems	system	NOUN
arjefm-1284	73	12	(	(	PUNCT
arjefm-1284	73	13	e	e	NOUN
arjefm-1284	73	14	-	-	NOUN
arjefm-1284	73	15	payment	payment	NOUN
arjefm-1284	73	16	systems	system	NOUN
arjefm-1284	73	17	)	)	PUNCT
arjefm-1284	73	18	represent	represent	VERB
arjefm-1284	73	19	a	a	DET
arjefm-1284	73	20	fundamental	fundamental	ADJ
arjefm-1284	73	21	transformation	transformation	NOUN
arjefm-1284	73	22	in	in	ADP
arjefm-1284	73	23	the	the	DET
arjefm-1284	73	24	architecture	architecture	NOUN
arjefm-1284	73	25	of	of	ADP
arjefm-1284	73	26	financial	financial	ADJ
arjefm-1284	73	27	transactions	transaction	NOUN
arjefm-1284	73	28	,	,	PUNCT
arjefm-1284	73	29	shifting	shift	VERB
arjefm-1284	73	30	the	the	DET
arjefm-1284	73	31	paradigm	paradigm	NOUN
arjefm-1284	73	32	from	from	ADP
arjefm-1284	73	33	cash	cash	NOUN
arjefm-1284	73	34	-	-	PUNCT
arjefm-1284	73	35	based	base	VERB
arjefm-1284	73	36	approaches	approach	NOUN
arjefm-1284	73	37	to	to	ADP
arjefm-1284	73	38	digital	digital	ADJ
arjefm-1284	73	39	,	,	PUNCT
arjefm-1284	73	40	electronic	electronic	ADJ
arjefm-1284	73	41	,	,	PUNCT
arjefm-1284	73	42	and	and	CCONJ
arjefm-1284	73	43	card	card	NOUN
arjefm-1284	73	44	-	-	PUNCT
arjefm-1284	73	45	based	base	VERB
arjefm-1284	73	46	mechanisms	mechanism	NOUN
arjefm-1284	73	47	.	.	PUNCT
arjefm-1284	74	1	these	these	DET
arjefm-1284	74	2	systems	system	NOUN
arjefm-1284	74	3	encompass	encompass	VERB
arjefm-1284	74	4	a	a	DET
arjefm-1284	74	5	wide	wide	ADJ
arjefm-1284	74	6	variety	variety	NOUN
arjefm-1284	74	7	of	of	ADP
arjefm-1284	74	8	technologies	technology	NOUN
arjefm-1284	74	9	online	online	PROPN
arjefm-1284	74	10	bank	bank	NOUN
arjefm-1284	74	11	transfers	transfer	NOUN
arjefm-1284	74	12	,	,	PUNCT
arjefm-1284	74	13	card	card	NOUN
arjefm-1284	74	14	payments	payment	NOUN
arjefm-1284	74	15	(	(	PUNCT
arjefm-1284	74	16	debit	debit	NOUN
arjefm-1284	74	17	/	/	SYM
arjefm-1284	74	18	credit	credit	NOUN
arjefm-1284	74	19	)	)	PUNCT
arjefm-1284	74	20	,	,	PUNCT
arjefm-1284	74	21	mobile	mobile	ADJ
arjefm-1284	74	22	wallets	wallet	NOUN
arjefm-1284	74	23	,	,	PUNCT
arjefm-1284	74	24	upi	upi	PROPN
arjefm-1284	74	25	/	/	SYM
arjefm-1284	74	26	qr	qr	NOUN
arjefm-1284	74	27	-	-	PUNCT
arjefm-1284	74	28	based	base	VERB
arjefm-1284	74	29	payments	payment	NOUN
arjefm-1284	74	30	,	,	PUNCT
arjefm-1284	74	31	and	and	CCONJ
arjefm-1284	74	32	automated	automate	VERB
arjefm-1284	74	33	clearing	clearing	NOUN
arjefm-1284	74	34	houses	house	NOUN
arjefm-1284	74	35	facilitating	facilitate	VERB
arjefm-1284	74	36	efficient	efficient	ADJ
arjefm-1284	74	37	,	,	PUNCT
arjefm-1284	74	38	secure	secure	ADJ
arjefm-1284	74	39	,	,	PUNCT
arjefm-1284	74	40	and	and	CCONJ
arjefm-1284	74	41	instantaneous	instantaneous	ADJ
arjefm-1284	74	42	transaction	transaction	NOUN
arjefm-1284	74	43	processing	processing	NOUN
arjefm-1284	74	44	(	(	PUNCT
arjefm-1284	74	45	parmar	parmar	PROPN
arjefm-1284	74	46	&	&	CCONJ
arjefm-1284	74	47	machhar	machhar	PROPN
arjefm-1284	74	48	,	,	PUNCT
arjefm-1284	74	49	2022	2022	NUM
arjefm-1284	74	50	;	;	PUNCT
arjefm-1284	74	51	reuben	reuben	PROPN
arjefm-1284	74	52	&	&	CCONJ
arjefm-1284	74	53	anyanwaokoro	anyanwaokoro	PROPN
arjefm-1284	74	54	,	,	PUNCT
arjefm-1284	74	55	2019	2019	NUM
arjefm-1284	74	56	)	)	PUNCT
arjefm-1284	74	57	.	.	PUNCT
arjefm-1284	75	1	crucially	crucially	ADV
arjefm-1284	75	2	,	,	PUNCT
arjefm-1284	75	3	e	e	ADJ
arjefm-1284	75	4	-	-	NOUN
arjefm-1284	75	5	payment	payment	ADJ
arjefm-1284	75	6	adoption	adoption	NOUN
arjefm-1284	75	7	reforms	reform	NOUN
arjefm-1284	75	8	are	be	AUX
arjefm-1284	75	9	part	part	NOUN
arjefm-1284	75	10	of	of	ADP
arjefm-1284	75	11	broader	broad	ADJ
arjefm-1284	75	12	financial	financial	ADJ
arjefm-1284	75	13	technology	technology	NOUN
arjefm-1284	75	14	(	(	PUNCT
arjefm-1284	75	15	fintech	fintech	NOUN
arjefm-1284	75	16	)	)	PUNCT
arjefm-1284	75	17	initiatives	initiative	NOUN
arjefm-1284	75	18	aimed	aim	VERB
arjefm-1284	75	19	at	at	ADP
arjefm-1284	75	20	fostering	foster	VERB
arjefm-1284	75	21	financial	financial	ADJ
arjefm-1284	75	22	inclusion	inclusion	NOUN
arjefm-1284	75	23	,	,	PUNCT
arjefm-1284	75	24	enhancing	enhance	VERB
arjefm-1284	75	25	transparency	transparency	NOUN
arjefm-1284	75	26	,	,	PUNCT
arjefm-1284	75	27	reducing	reduce	VERB
arjefm-1284	75	28	operational	operational	ADJ
arjefm-1284	75	29	costs	cost	NOUN
arjefm-1284	75	30	,	,	PUNCT
arjefm-1284	75	31	and	and	CCONJ
arjefm-1284	75	32	improving	improve	VERB
arjefm-1284	75	33	the	the	DET
arjefm-1284	75	34	efficiency	efficiency	NOUN
arjefm-1284	75	35	of	of	ADP
arjefm-1284	75	36	banks	bank	NOUN
arjefm-1284	75	37	and	and	CCONJ
arjefm-1284	75	38	smallscale	smallscale	NOUN
arjefm-1284	75	39	enterprises	enterprise	NOUN
arjefm-1284	75	40	(	(	PUNCT
arjefm-1284	75	41	sreenivas	sreenivas	NOUN
arjefm-1284	75	42	,	,	PUNCT
arjefm-1284	75	43	2023	2023	NUM
arjefm-1284	75	44	;	;	PUNCT
arjefm-1284	75	45	inedu	inedu	PROPN
arjefm-1284	75	46	,	,	PUNCT
arjefm-1284	75	47	usman	usman	PROPN
arjefm-1284	75	48	,	,	PUNCT
arjefm-1284	75	49	&	&	CCONJ
arjefm-1284	75	50	ibrahim	ibrahim	PROPN
arjefm-1284	75	51	,	,	PUNCT
arjefm-1284	75	52	2025	2025	NUM
arjefm-1284	75	53	)	)	PUNCT
arjefm-1284	75	54	.	.	PUNCT
arjefm-1284	76	1	a	a	DET
arjefm-1284	76	2	growing	grow	VERB
arjefm-1284	76	3	body	body	NOUN
arjefm-1284	76	4	of	of	ADP
arjefm-1284	76	5	literature	literature	NOUN
arjefm-1284	76	6	examines	examine	VERB
arjefm-1284	76	7	the	the	DET
arjefm-1284	76	8	relationship	relationship	NOUN
arjefm-1284	76	9	between	between	ADP
arjefm-1284	76	10	e	e	NOUN
arjefm-1284	76	11	-	-	NOUN
arjefm-1284	76	12	payment	payment	NOUN
arjefm-1284	76	13	systems	system	NOUN
arjefm-1284	76	14	and	and	CCONJ
arjefm-1284	76	15	organizational	organizational	ADJ
arjefm-1284	76	16	financial	financial	ADJ
arjefm-1284	76	17	performance	performance	NOUN
arjefm-1284	76	18	.	.	PUNCT
arjefm-1284	77	1	a	a	DET
arjefm-1284	77	2	seminal	seminal	ADJ
arjefm-1284	77	3	study	study	NOUN
arjefm-1284	77	4	by	by	ADP
arjefm-1284	77	5	awwad	awwad	PROPN
arjefm-1284	77	6	(	(	PUNCT
arjefm-1284	77	7	2021	2021	NUM
arjefm-1284	77	8	)	)	PUNCT
arjefm-1284	77	9	on	on	ADP
arjefm-1284	77	10	the	the	DET
arjefm-1284	77	11	bank	bank	PROPN
arjefm-1284	77	12	of	of	ADP
arjefm-1284	77	13	palestine	palestine	PROPN
arjefm-1284	77	14	found	find	VERB
arjefm-1284	77	15	that	that	SCONJ
arjefm-1284	77	16	increased	increase	VERB
arjefm-1284	77	17	issuance	issuance	NOUN
arjefm-1284	77	18	of	of	ADP
arjefm-1284	77	19	electronic	electronic	ADJ
arjefm-1284	77	20	payments	payment	NOUN
arjefm-1284	77	21	significantly	significantly	ADV
arjefm-1284	77	22	improved	improve	VERB
arjefm-1284	77	23	return	return	NOUN
arjefm-1284	77	24	on	on	ADP
arjefm-1284	77	25	assets	asset	NOUN
arjefm-1284	77	26	(	(	PUNCT
arjefm-1284	77	27	roa	roa	NOUN
arjefm-1284	77	28	)	)	PUNCT
arjefm-1284	77	29	and	and	CCONJ
arjefm-1284	77	30	return	return	VERB
arjefm-1284	77	31	on	on	ADP
arjefm-1284	77	32	equity	equity	NOUN
arjefm-1284	77	33	(	(	PUNCT
arjefm-1284	77	34	roe	roe	PROPN
arjefm-1284	77	35	)	)	PUNCT
arjefm-1284	77	36	through	through	ADP
arjefm-1284	77	37	reduced	reduced	ADJ
arjefm-1284	77	38	operational	operational	ADJ
arjefm-1284	77	39	costs	cost	NOUN
arjefm-1284	77	40	,	,	PUNCT
arjefm-1284	77	41	though	though	SCONJ
arjefm-1284	77	42	its	its	PRON
arjefm-1284	77	43	impact	impact	NOUN
arjefm-1284	77	44	on	on	ADP
arjefm-1284	77	45	earnings	earning	NOUN
arjefm-1284	77	46	per	per	ADP
arjefm-1284	77	47	share	share	NOUN
arjefm-1284	77	48	(	(	PUNCT
arjefm-1284	77	49	eps	eps	PROPN
arjefm-1284	77	50	)	)	PUNCT
arjefm-1284	77	51	was	be	AUX
arjefm-1284	77	52	not	not	PART
arjefm-1284	77	53	statistically	statistically	ADV
arjefm-1284	77	54	significant	significant	ADJ
arjefm-1284	77	55	.	.	PUNCT
arjefm-1284	78	1	the	the	DET
arjefm-1284	78	2	study	study	NOUN
arjefm-1284	78	3	employed	employ	VERB
arjefm-1284	78	4	regression	regression	NOUN
arjefm-1284	78	5	analyses	analysis	NOUN
arjefm-1284	78	6	over	over	ADP
arjefm-1284	78	7	the	the	DET
arjefm-1284	78	8	period	period	NOUN
arjefm-1284	78	9	2010–2019	2010–2019	NUM
arjefm-1284	78	10	,	,	PUNCT
arjefm-1284	78	11	revealing	reveal	VERB
arjefm-1284	78	12	a	a	DET
arjefm-1284	78	13	10.9	10.9	NUM
arjefm-1284	78	14	%	%	NOUN
arjefm-1284	78	15	explanatory	explanatory	ADJ
arjefm-1284	78	16	power	power	NOUN
arjefm-1284	78	17	for	for	ADP
arjefm-1284	78	18	roa	roa	NOUN
arjefm-1284	78	19	and	and	CCONJ
arjefm-1284	78	20	5.1	5.1	NUM
arjefm-1284	78	21	%	%	NOUN
arjefm-1284	78	22	for	for	ADP
arjefm-1284	78	23	roe	roe	NOUN
arjefm-1284	78	24	.	.	PUNCT
arjefm-1284	79	1	their	their	PRON
arjefm-1284	79	2	findings	finding	NOUN
arjefm-1284	79	3	align	align	VERB
arjefm-1284	79	4	with	with	ADP
arjefm-1284	79	5	earlier	early	ADJ
arjefm-1284	79	6	research	research	NOUN
arjefm-1284	79	7	indicating	indicate	VERB
arjefm-1284	79	8	the	the	DET
arjefm-1284	79	9	critical	critical	ADJ
arjefm-1284	79	10	role	role	NOUN
arjefm-1284	79	11	of	of	ADP
arjefm-1284	79	12	e	e	NOUN
arjefm-1284	79	13	-	-	NOUN
arjefm-1284	79	14	payments	payment	NOUN
arjefm-1284	79	15	in	in	ADP
arjefm-1284	79	16	improving	improve	VERB
arjefm-1284	79	17	profitability	profitability	NOUN
arjefm-1284	79	18	and	and	CCONJ
arjefm-1284	79	19	efficiency	efficiency	NOUN
arjefm-1284	79	20	in	in	ADP
arjefm-1284	79	21	algerian	algerian	ADJ
arjefm-1284	79	22	and	and	CCONJ
arjefm-1284	79	23	jordanian	jordanian	ADJ
arjefm-1284	79	24	banking	banking	NOUN
arjefm-1284	79	25	contexts	contexts	NOUN
arjefm-1284	79	26	(	(	PUNCT
arjefm-1284	79	27	sidrat	sidrat	NOUN
arjefm-1284	79	28	&	&	CCONJ
arjefm-1284	79	29	ashouri	ashouri	PROPN
arjefm-1284	79	30	,	,	PUNCT
arjefm-1284	79	31	2019	2019	NUM
arjefm-1284	79	32	)	)	PUNCT
arjefm-1284	79	33	.	.	PUNCT
arjefm-1284	80	1	sidrat	sidrat	NOUN
arjefm-1284	80	2	and	and	CCONJ
arjefm-1284	80	3	ashouri	ashouri	PROPN
arjefm-1284	80	4	(	(	PUNCT
arjefm-1284	80	5	2019	2019	NUM
arjefm-1284	80	6	)	)	PUNCT
arjefm-1284	80	7	,	,	PUNCT
arjefm-1284	80	8	using	use	VERB
arjefm-1284	80	9	descriptive	descriptive	ADJ
arjefm-1284	80	10	and	and	CCONJ
arjefm-1284	80	11	survey	survey	NOUN
arjefm-1284	80	12	methods	method	NOUN
arjefm-1284	80	13	across	across	ADP
arjefm-1284	80	14	algerian	algerian	ADJ
arjefm-1284	80	15	commercial	commercial	ADJ
arjefm-1284	80	16	banks	bank	NOUN
arjefm-1284	80	17	,	,	PUNCT
arjefm-1284	80	18	reported	report	VERB
arjefm-1284	80	19	that	that	SCONJ
arjefm-1284	80	20	epayment	epayment	NOUN
arjefm-1284	80	21	systems	system	NOUN
arjefm-1284	80	22	directly	directly	ADV
arjefm-1284	80	23	elevate	elevate	VERB
arjefm-1284	80	24	profitability	profitability	NOUN
arjefm-1284	80	25	and	and	CCONJ
arjefm-1284	80	26	internal	internal	ADJ
arjefm-1284	80	27	operational	operational	ADJ
arjefm-1284	80	28	efficiency	efficiency	NOUN
arjefm-1284	80	29	.	.	PUNCT
arjefm-1284	81	1	al	al	PROPN
arjefm-1284	81	2	-	-	PUNCT
arjefm-1284	81	3	raji	raji	PROPN
arjefm-1284	81	4	and	and	CCONJ
arjefm-1284	81	5	al	al	PROPN
arjefm-1284	81	6	-	-	PUNCT
arjefm-1284	81	7	obaidi	obaidi	PROPN
arjefm-1284	81	8	(	(	PUNCT
arjefm-1284	81	9	2014	2014	NUM
arjefm-1284	81	10	)	)	PUNCT
arjefm-1284	81	11	,	,	PUNCT
arjefm-1284	81	12	through	through	ADP
arjefm-1284	81	13	structured	structured	ADJ
arjefm-1284	81	14	questionnaires	questionnaire	NOUN
arjefm-1284	81	15	among	among	ADP
arjefm-1284	81	16	jordanian	jordanian	ADJ
arjefm-1284	81	17	banks	bank	NOUN
arjefm-1284	81	18	,	,	PUNCT
arjefm-1284	81	19	corroborated	corroborate	VERB
arjefm-1284	81	20	these	these	DET
arjefm-1284	81	21	results	result	NOUN
arjefm-1284	81	22	,	,	PUNCT
arjefm-1284	81	23	confirming	confirm	VERB
arjefm-1284	81	24	that	that	SCONJ
arjefm-1284	81	25	e	e	NOUN
arjefm-1284	81	26	-	-	NOUN
arjefm-1284	81	27	payment	payment	ADJ
arjefm-1284	81	28	adoption	adoption	NOUN
arjefm-1284	81	29	positively	positively	ADV
arjefm-1284	81	30	influences	influence	VERB
arjefm-1284	81	31	financial	financial	ADJ
arjefm-1284	81	32	performance	performance	NOUN
arjefm-1284	81	33	and	and	CCONJ
arjefm-1284	81	34	operational	operational	ADJ
arjefm-1284	81	35	efficiency	efficiency	NOUN
arjefm-1284	81	36	.	.	PUNCT
arjefm-1284	82	1	beyond	beyond	ADP
arjefm-1284	82	2	banks	bank	NOUN
arjefm-1284	82	3	,	,	PUNCT
arjefm-1284	82	4	numerous	numerous	ADJ
arjefm-1284	82	5	studies	study	NOUN
arjefm-1284	82	6	have	have	AUX
arjefm-1284	82	7	explored	explore	VERB
arjefm-1284	82	8	e	e	NOUN
arjefm-1284	82	9	-	-	ADJ
arjefm-1284	82	10	payment	payment	ADJ
arjefm-1284	82	11	reform	reform	NOUN
arjefm-1284	82	12	’s	’s	PART
arjefm-1284	82	13	impact	impact	NOUN
arjefm-1284	82	14	on	on	ADP
arjefm-1284	82	15	the	the	DET
arjefm-1284	82	16	financial	financial	ADJ
arjefm-1284	82	17	performance	performance	NOUN
arjefm-1284	82	18	of	of	ADP
arjefm-1284	82	19	small	small	ADJ
arjefm-1284	82	20	and	and	CCONJ
arjefm-1284	82	21	medium	medium	ADJ
arjefm-1284	82	22	-	-	PUNCT
arjefm-1284	82	23	sized	sized	ADJ
arjefm-1284	82	24	enterprises	enterprise	NOUN
arjefm-1284	82	25	(	(	PUNCT
arjefm-1284	82	26	smes	sme	NOUN
arjefm-1284	82	27	)	)	PUNCT
arjefm-1284	82	28	.	.	PUNCT
arjefm-1284	83	1	inedu	inedu	PROPN
arjefm-1284	83	2	,	,	PUNCT
arjefm-1284	83	3	usman	usman	PROPN
arjefm-1284	83	4	,	,	PUNCT
arjefm-1284	83	5	and	and	CCONJ
arjefm-1284	83	6	ibrahim	ibrahim	PROPN
arjefm-1284	83	7	(	(	PUNCT
arjefm-1284	83	8	2025	2025	NUM
arjefm-1284	83	9	)	)	PUNCT
arjefm-1284	83	10	demonstrated	demonstrate	VERB
arjefm-1284	83	11	that	that	SCONJ
arjefm-1284	83	12	e	e	NOUN
arjefm-1284	83	13	-	-	ADJ
arjefm-1284	83	14	payment	payment	ADJ
arjefm-1284	83	15	adoption	adoption	NOUN
arjefm-1284	83	16	in	in	ADP
arjefm-1284	83	17	smes	sme	NOUN
arjefm-1284	83	18	within	within	ADP
arjefm-1284	83	19	kogi	kogi	PROPN
arjefm-1284	83	20	state	state	PROPN
arjefm-1284	83	21	,	,	PUNCT
arjefm-1284	83	22	nigeria	nigeria	PROPN
arjefm-1284	83	23	,	,	PUNCT
arjefm-1284	83	24	enhanced	enhance	VERB
arjefm-1284	83	25	growth	growth	NOUN
arjefm-1284	83	26	metrics	metric	NOUN
arjefm-1284	83	27	such	such	ADJ
arjefm-1284	83	28	as	as	ADP
arjefm-1284	83	29	turnover	turnover	NOUN
arjefm-1284	83	30	and	and	CCONJ
arjefm-1284	83	31	business	business	NOUN
arjefm-1284	83	32	expansion	expansion	NOUN
arjefm-1284	83	33	.	.	PUNCT
arjefm-1284	84	1	their	their	PRON
arjefm-1284	84	2	survey	survey	NOUN
arjefm-1284	84	3	of	of	ADP
arjefm-1284	84	4	smes	sme	NOUN
arjefm-1284	84	5	using	use	VERB
arjefm-1284	84	6	atms	atms	NOUN
arjefm-1284	84	7	,	,	PUNCT
arjefm-1284	84	8	pos	pos	NOUN
arjefm-1284	84	9	terminals	terminal	NOUN
arjefm-1284	84	10	,	,	PUNCT
arjefm-1284	84	11	and	and	CCONJ
arjefm-1284	84	12	mobile	mobile	ADJ
arjefm-1284	84	13	banking	banking	NOUN
arjefm-1284	84	14	revealed	reveal	VERB
arjefm-1284	84	15	that	that	SCONJ
arjefm-1284	84	16	e	e	NOUN
arjefm-1284	84	17	-	-	NOUN
arjefm-1284	84	18	payment	payment	NOUN
arjefm-1284	84	19	significantly	significantly	ADV
arjefm-1284	84	20	improved	improve	VERB
arjefm-1284	84	21	enterprise	enterprise	NOUN
arjefm-1284	84	22	growth	growth	NOUN
arjefm-1284	84	23	,	,	PUNCT
arjefm-1284	84	24	underpinned	underpin	VERB
arjefm-1284	84	25	by	by	ADP
arjefm-1284	84	26	efficient	efficient	ADJ
arjefm-1284	84	27	transaction	transaction	NOUN
arjefm-1284	84	28	mechanisms	mechanism	NOUN
arjefm-1284	84	29	and	and	CCONJ
arjefm-1284	84	30	better	well	ADJ
arjefm-1284	84	31	financial	financial	ADJ
arjefm-1284	84	32	discipline	discipline	NOUN
arjefm-1284	84	33	.	.	PUNCT
arjefm-1284	85	1	similarly	similarly	ADV
arjefm-1284	85	2	,	,	PUNCT
arjefm-1284	85	3	sreenivas	sreenivas	PROPN
arjefm-1284	85	4	(	(	PUNCT
arjefm-1284	85	5	2023	2023	NUM
arjefm-1284	85	6	)	)	PUNCT
arjefm-1284	85	7	found	find	VERB
arjefm-1284	85	8	that	that	SCONJ
arjefm-1284	85	9	e	e	NOUN
arjefm-1284	85	10	-	-	ADJ
arjefm-1284	85	11	payment	payment	ADJ
arjefm-1284	85	12	adoption	adoption	NOUN
arjefm-1284	85	13	improved	improve	VERB
arjefm-1284	85	14	cost	cost	NOUN
arjefm-1284	85	15	efficiency	efficiency	NOUN
arjefm-1284	85	16	,	,	PUNCT
arjefm-1284	85	17	transactional	transactional	ADJ
arjefm-1284	85	18	speed	speed	NOUN
arjefm-1284	85	19	,	,	PUNCT
arjefm-1284	85	20	and	and	CCONJ
arjefm-1284	85	21	profitability	profitability	NOUN
arjefm-1284	85	22	in	in	ADP
arjefm-1284	85	23	india	india	PROPN
arjefm-1284	85	24	’s	’s	PART
arjefm-1284	85	25	micro	micro	NOUN
arjefm-1284	85	26	,	,	PUNCT
arjefm-1284	85	27	small	small	ADJ
arjefm-1284	85	28	,	,	PUNCT
arjefm-1284	85	29	and	and	CCONJ
arjefm-1284	85	30	medium	medium	ADJ
arjefm-1284	85	31	enterprises	enterprise	NOUN
arjefm-1284	85	32	.	.	PUNCT
arjefm-1284	86	1	these	these	DET
arjefm-1284	86	2	studies	study	NOUN
arjefm-1284	86	3	suggest	suggest	VERB
arjefm-1284	86	4	that	that	SCONJ
arjefm-1284	86	5	e	e	NOUN
arjefm-1284	86	6	-	-	ADJ
arjefm-1284	86	7	payment	payment	NOUN
arjefm-1284	86	8	systems	system	NOUN
arjefm-1284	86	9	contribute	contribute	VERB
arjefm-1284	86	10	to	to	ADP
arjefm-1284	86	11	enhanced	enhanced	ADJ
arjefm-1284	86	12	business	business	NOUN
arjefm-1284	86	13	performance	performance	NOUN
arjefm-1284	86	14	not	not	PART
arjefm-1284	86	15	only	only	ADV
arjefm-1284	86	16	through	through	ADP
arjefm-1284	86	17	direct	direct	ADJ
arjefm-1284	86	18	cost	cost	NOUN
arjefm-1284	86	19	savings	saving	NOUN
arjefm-1284	86	20	but	but	CCONJ
arjefm-1284	86	21	also	also	ADV
arjefm-1284	86	22	by	by	ADP
arjefm-1284	86	23	enabling	enable	VERB
arjefm-1284	86	24	better	well	ADJ
arjefm-1284	86	25	financial	financial	ADJ
arjefm-1284	86	26	management	management	NOUN
arjefm-1284	86	27	and	and	CCONJ
arjefm-1284	86	28	access	access	NOUN
arjefm-1284	86	29	to	to	ADP
arjefm-1284	86	30	capital	capital	NOUN
arjefm-1284	86	31	.	.	PUNCT
arjefm-1284	87	1	mailto:contact@americaserial.com	mailto:contact@americaserial.com	X
arjefm-1284	88	1	mailto:contact@americaserial.com	mailto:contact@americaserial.com	PROPN
arjefm-1284	89	1	american	american	PROPN
arjefm-1284	89	2	research	research	PROPN
arjefm-1284	89	3	journal	journal	PROPN
arjefm-1284	89	4	of	of	ADP
arjefm-1284	89	5	economics	economic	NOUN
arjefm-1284	89	6	,	,	PUNCT
arjefm-1284	89	7	finance	finance	NOUN
arjefm-1284	89	8	and	and	CCONJ
arjefm-1284	89	9	management	management	NOUN
arjefm-1284	89	10	volume	volume	NOUN
arjefm-1284	89	11	13	13	NUM
arjefm-1284	89	12	issue	issue	NOUN
arjefm-1284	89	13	4	4	NUM
arjefm-1284	89	14	,	,	PUNCT
arjefm-1284	89	15	october	october	PROPN
arjefm-1284	89	16	-	-	PUNCT
arjefm-1284	89	17	december	december	PROPN
arjefm-1284	89	18	2025	2025	NUM
arjefm-1284	89	19	issn	issn	NOUN
arjefm-1284	89	20	:	:	PUNCT
arjefm-1284	89	21	2836	2836	NUM
arjefm-1284	89	22	-	-	SYM
arjefm-1284	89	23	9416	9416	NUM
arjefm-1284	89	24	impact	impact	NOUN
arjefm-1284	89	25	factor	factor	NOUN
arjefm-1284	89	26	:	:	PUNCT
arjefm-1284	89	27	6.41	6.41	NUM
arjefm-1284	89	28	journal	journal	NOUN
arjefm-1284	89	29	homepage	homepage	NOUN
arjefm-1284	89	30	:	:	PUNCT
arjefm-1284	89	31	https://americaserial.com/journals/index.php/arjefm	https://americaserial.com/journals/index.php/arjefm	PROPN
arjefm-1284	89	32	email	email	NOUN
arjefm-1284	89	33	:	:	PUNCT
arjefm-1284	89	34	contact@americaserial.com	contact@americaserial.com	PROPN
arjefm-1284	89	35	official	official	ADJ
arjefm-1284	89	36	journal	journal	PROPN
arjefm-1284	89	37	of	of	ADP
arjefm-1284	89	38	america	america	PROPN
arjefm-1284	89	39	serial	serial	PROPN
arjefm-1284	89	40	publication	publication	NOUN
arjefm-1284	89	41	american	american	PROPN
arjefm-1284	89	42	research	research	PROPN
arjefm-1284	89	43	journal	journal	PROPN
arjefm-1284	89	44	of	of	ADP
arjefm-1284	89	45	economics	economic	NOUN
arjefm-1284	89	46	,	,	PUNCT
arjefm-1284	89	47	finance	finance	NOUN
arjefm-1284	89	48	and	and	CCONJ
arjefm-1284	89	49	management	management	NOUN
arjefm-1284	89	50	https://americaserial.com/journals/index.php/arjefm	https://americaserial.com/journals/index.php/arjefm	NOUN
arjefm-1284	89	51	,	,	PUNCT
arjefm-1284	89	52	email	email	NOUN
arjefm-1284	89	53	:	:	PUNCT
arjefm-1284	90	1	contact@americaserial.com	contact@americaserial.com	X
arjefm-1284	90	2	20	20	NUM
arjefm-1284	91	1	|	|	ADV
arjefm-1284	91	2	p	p	X
arjefm-1284	91	3	a	a	DET
arjefm-1284	91	4	g	g	NOUN
arjefm-1284	91	5	e	e	NOUN
arjefm-1284	91	6	another	another	DET
arjefm-1284	91	7	dimension	dimension	NOUN
arjefm-1284	91	8	of	of	ADP
arjefm-1284	91	9	e	e	NOUN
arjefm-1284	91	10	-	-	NOUN
arjefm-1284	91	11	payment	payment	NOUN
arjefm-1284	91	12	reforms	reform	NOUN
arjefm-1284	91	13	centers	center	NOUN
arjefm-1284	91	14	on	on	ADP
arjefm-1284	91	15	governance	governance	NOUN
arjefm-1284	91	16	,	,	PUNCT
arjefm-1284	91	17	regulatory	regulatory	ADJ
arjefm-1284	91	18	compliance	compliance	NOUN
arjefm-1284	91	19	,	,	PUNCT
arjefm-1284	91	20	and	and	CCONJ
arjefm-1284	91	21	ethical	ethical	ADJ
arjefm-1284	91	22	design	design	NOUN
arjefm-1284	91	23	.	.	PUNCT
arjefm-1284	92	1	a	a	DET
arjefm-1284	92	2	world	world	NOUN
arjefm-1284	92	3	bank	bank	NOUN
arjefm-1284	92	4	working	work	VERB
arjefm-1284	92	5	paper	paper	NOUN
arjefm-1284	92	6	on	on	ADP
arjefm-1284	92	7	uruguay	uruguay	PROPN
arjefm-1284	92	8	’s	’s	PART
arjefm-1284	92	9	vat	vat	NOUN
arjefm-1284	92	10	rebate	rebate	NOUN
arjefm-1284	92	11	for	for	ADP
arjefm-1284	92	12	card	card	NOUN
arjefm-1284	92	13	transactions	transaction	NOUN
arjefm-1284	92	14	concluded	conclude	VERB
arjefm-1284	92	15	that	that	SCONJ
arjefm-1284	92	16	consumer	consumer	NOUN
arjefm-1284	92	17	incentives	incentive	NOUN
arjefm-1284	92	18	increased	increase	VERB
arjefm-1284	92	19	card	card	NOUN
arjefm-1284	92	20	usage	usage	NOUN
arjefm-1284	92	21	by	by	ADP
arjefm-1284	92	22	up	up	ADP
arjefm-1284	92	23	to	to	PART
arjefm-1284	92	24	50	50	NUM
arjefm-1284	92	25	%	%	NOUN
arjefm-1284	92	26	,	,	PUNCT
arjefm-1284	92	27	without	without	ADP
arjefm-1284	92	28	immediate	immediate	ADJ
arjefm-1284	92	29	effects	effect	NOUN
arjefm-1284	92	30	on	on	ADP
arjefm-1284	92	31	firm	firm	ADJ
arjefm-1284	92	32	-	-	PUNCT
arjefm-1284	92	33	level	level	NOUN
arjefm-1284	92	34	tax	tax	NOUN
arjefm-1284	92	35	compliance	compliance	NOUN
arjefm-1284	92	36	,	,	PUNCT
arjefm-1284	92	37	suggesting	suggest	VERB
arjefm-1284	92	38	that	that	SCONJ
arjefm-1284	92	39	reforms	reform	NOUN
arjefm-1284	92	40	can	can	AUX
arjefm-1284	92	41	improve	improve	VERB
arjefm-1284	92	42	transaction	transaction	NOUN
arjefm-1284	92	43	transparency	transparency	NOUN
arjefm-1284	92	44	without	without	ADP
arjefm-1284	92	45	necessarily	necessarily	ADV
arjefm-1284	92	46	reducing	reduce	VERB
arjefm-1284	92	47	tax	tax	NOUN
arjefm-1284	92	48	evasion	evasion	NOUN
arjefm-1284	92	49	.	.	PUNCT
arjefm-1284	93	1	nature	nature	NOUN
arjefm-1284	93	2	(	(	PUNCT
arjefm-1284	93	3	2025	2025	NUM
arjefm-1284	93	4	)	)	PUNCT
arjefm-1284	93	5	reports	report	VERB
arjefm-1284	93	6	that	that	SCONJ
arjefm-1284	93	7	ethical	ethical	ADJ
arjefm-1284	93	8	considerations	consideration	NOUN
arjefm-1284	93	9	including	include	VERB
arjefm-1284	93	10	privacy	privacy	NOUN
arjefm-1284	93	11	,	,	PUNCT
arjefm-1284	93	12	accessibility	accessibility	NOUN
arjefm-1284	93	13	,	,	PUNCT
arjefm-1284	93	14	and	and	CCONJ
arjefm-1284	93	15	fairness	fairness	NOUN
arjefm-1284	93	16	emerge	emerge	VERB
arjefm-1284	93	17	as	as	ADP
arjefm-1284	93	18	critical	critical	ADJ
arjefm-1284	93	19	design	design	NOUN
arjefm-1284	93	20	principles	principle	NOUN
arjefm-1284	93	21	,	,	PUNCT
arjefm-1284	93	22	particularly	particularly	ADV
arjefm-1284	93	23	in	in	ADP
arjefm-1284	93	24	systems	system	NOUN
arjefm-1284	93	25	aiming	aim	VERB
arjefm-1284	93	26	for	for	ADP
arjefm-1284	93	27	broad	broad	ADJ
arjefm-1284	93	28	,	,	PUNCT
arjefm-1284	93	29	inclusive	inclusive	ADJ
arjefm-1284	93	30	adoption	adoption	NOUN
arjefm-1284	93	31	.	.	PUNCT
arjefm-1284	94	1	ezejiofor	ezejiofor	ADJ
arjefm-1284	94	2	,	,	PUNCT
arjefm-1284	94	3	ikilidih	ikilidih	ADJ
arjefm-1284	94	4	and	and	CCONJ
arjefm-1284	94	5	analikwu	analikwu	NOUN
arjefm-1284	94	6	(	(	PUNCT
arjefm-1284	94	7	2025	2025	NUM
arjefm-1284	94	8	)	)	PUNCT
arjefm-1284	94	9	documented	document	VERB
arjefm-1284	94	10	that	that	DET
arjefm-1284	94	11	value	value	NOUN
arjefm-1284	94	12	added	add	VERB
arjefm-1284	94	13	tax	tax	NOUN
arjefm-1284	94	14	and	and	CCONJ
arjefm-1284	94	15	custom	custom	NOUN
arjefm-1284	94	16	and	and	CCONJ
arjefm-1284	94	17	excise	excise	NOUN
arjefm-1284	94	18	duty	duty	NOUN
arjefm-1284	94	19	tax	tax	NOUN
arjefm-1284	94	20	significantly	significantly	ADV
arjefm-1284	94	21	affected	affect	VERB
arjefm-1284	94	22	income	income	NOUN
arjefm-1284	94	23	redistribution	redistribution	NOUN
arjefm-1284	94	24	in	in	ADP
arjefm-1284	94	25	nigeria	nigeria	PROPN
arjefm-1284	94	26	.	.	PUNCT
arjefm-1284	95	1	constructivist	constructivist	ADJ
arjefm-1284	95	2	frameworks	framework	NOUN
arjefm-1284	95	3	for	for	ADP
arjefm-1284	95	4	user	user	NOUN
arjefm-1284	95	5	acceptance	acceptance	NOUN
arjefm-1284	95	6	,	,	PUNCT
arjefm-1284	95	7	such	such	ADJ
arjefm-1284	95	8	as	as	ADP
arjefm-1284	95	9	the	the	DET
arjefm-1284	95	10	technology	technology	NOUN
arjefm-1284	95	11	acceptance	acceptance	NOUN
arjefm-1284	95	12	model	model	NOUN
arjefm-1284	95	13	(	(	PUNCT
arjefm-1284	95	14	tam	tam	PROPN
arjefm-1284	95	15	)	)	PUNCT
arjefm-1284	95	16	and	and	CCONJ
arjefm-1284	95	17	unified	unified	ADJ
arjefm-1284	95	18	theory	theory	NOUN
arjefm-1284	95	19	of	of	ADP
arjefm-1284	95	20	acceptance	acceptance	NOUN
arjefm-1284	95	21	and	and	CCONJ
arjefm-1284	95	22	use	use	NOUN
arjefm-1284	95	23	of	of	ADP
arjefm-1284	95	24	technology	technology	NOUN
arjefm-1284	95	25	(	(	PUNCT
arjefm-1284	95	26	utaut	utaut	NOUN
arjefm-1284	95	27	)	)	PUNCT
arjefm-1284	95	28	,	,	PUNCT
arjefm-1284	95	29	are	be	AUX
arjefm-1284	95	30	extensively	extensively	ADV
arjefm-1284	95	31	deployed	deploy	VERB
arjefm-1284	95	32	to	to	PART
arjefm-1284	95	33	understand	understand	VERB
arjefm-1284	95	34	e	e	NOUN
arjefm-1284	95	35	-	-	ADJ
arjefm-1284	95	36	payment	payment	NOUN
arjefm-1284	95	37	system	system	NOUN
arjefm-1284	95	38	uptake	uptake	ADJ
arjefm-1284	95	39	.	.	PUNCT
arjefm-1284	96	1	chen	chen	PROPN
arjefm-1284	96	2	,	,	PUNCT
arjefm-1284	96	3	downey	downey	PROPN
arjefm-1284	96	4	,	,	PUNCT
arjefm-1284	96	5	and	and	CCONJ
arjefm-1284	96	6	adopo	adopo	NOUN
arjefm-1284	96	7	(	(	PUNCT
arjefm-1284	96	8	2023	2023	NUM
arjefm-1284	96	9	)	)	PUNCT
arjefm-1284	96	10	investigated	investigate	VERB
arjefm-1284	96	11	e	e	NOUN
arjefm-1284	96	12	-	-	NOUN
arjefm-1284	96	13	payment	payment	NOUN
arjefm-1284	96	14	usage	usage	NOUN
arjefm-1284	96	15	among	among	ADP
arjefm-1284	96	16	chinese	chinese	ADJ
arjefm-1284	96	17	millennials	millennial	NOUN
arjefm-1284	96	18	and	and	CCONJ
arjefm-1284	96	19	gen	gen	PROPN
arjefm-1284	96	20	z	z	PROPN
arjefm-1284	96	21	,	,	PUNCT
arjefm-1284	96	22	finding	find	VERB
arjefm-1284	96	23	that	that	SCONJ
arjefm-1284	96	24	perceived	perceive	VERB
arjefm-1284	96	25	ease	ease	NOUN
arjefm-1284	96	26	of	of	ADP
arjefm-1284	96	27	use	use	NOUN
arjefm-1284	96	28	and	and	CCONJ
arjefm-1284	96	29	social	social	ADJ
arjefm-1284	96	30	influence	influence	NOUN
arjefm-1284	96	31	significantly	significantly	ADV
arjefm-1284	96	32	predicting	predict	VERB
arjefm-1284	96	33	usage	usage	NOUN
arjefm-1284	96	34	behaviors	behavior	NOUN
arjefm-1284	96	35	,	,	PUNCT
arjefm-1284	96	36	whereas	whereas	SCONJ
arjefm-1284	96	37	perceived	perceive	VERB
arjefm-1284	96	38	usefulness	usefulness	NOUN
arjefm-1284	96	39	,	,	PUNCT
arjefm-1284	96	40	incentives	incentive	NOUN
arjefm-1284	96	41	,	,	PUNCT
arjefm-1284	96	42	trust	trust	NOUN
arjefm-1284	96	43	,	,	PUNCT
arjefm-1284	96	44	and	and	CCONJ
arjefm-1284	96	45	risk	risk	NOUN
arjefm-1284	96	46	were	be	AUX
arjefm-1284	96	47	not	not	PART
arjefm-1284	96	48	significant	significant	ADJ
arjefm-1284	96	49	factors	factor	NOUN
arjefm-1284	96	50	.	.	PUNCT
arjefm-1284	97	1	this	this	PRON
arjefm-1284	97	2	underscores	underscore	VERB
arjefm-1284	97	3	the	the	DET
arjefm-1284	97	4	powerful	powerful	ADJ
arjefm-1284	97	5	role	role	NOUN
arjefm-1284	97	6	of	of	ADP
arjefm-1284	97	7	usability	usability	NOUN
arjefm-1284	97	8	and	and	CCONJ
arjefm-1284	97	9	peer	peer	NOUN
arjefm-1284	97	10	influence	influence	NOUN
arjefm-1284	97	11	in	in	ADP
arjefm-1284	97	12	adopting	adopt	VERB
arjefm-1284	97	13	key	key	ADJ
arjefm-1284	97	14	elements	element	NOUN
arjefm-1284	97	15	to	to	PART
arjefm-1284	97	16	consider	consider	VERB
arjefm-1284	97	17	when	when	SCONJ
arjefm-1284	97	18	aiming	aim	VERB
arjefm-1284	97	19	for	for	ADP
arjefm-1284	97	20	system	system	NOUN
arjefm-1284	97	21	reform	reform	NOUN
arjefm-1284	97	22	.	.	PUNCT
arjefm-1284	98	1	nigeria	nigeria	PROPN
arjefm-1284	98	2	-	-	PUNCT
arjefm-1284	98	3	focused	focus	VERB
arjefm-1284	98	4	empirical	empirical	ADJ
arjefm-1284	98	5	research	research	NOUN
arjefm-1284	98	6	further	far	ADV
arjefm-1284	98	7	explores	explore	VERB
arjefm-1284	98	8	the	the	DET
arjefm-1284	98	9	interplay	interplay	NOUN
arjefm-1284	98	10	of	of	ADP
arjefm-1284	98	11	technological	technological	ADJ
arjefm-1284	98	12	innovation	innovation	NOUN
arjefm-1284	98	13	,	,	PUNCT
arjefm-1284	98	14	cybersecurity	cybersecurity	NOUN
arjefm-1284	98	15	,	,	PUNCT
arjefm-1284	98	16	and	and	CCONJ
arjefm-1284	98	17	regulatory	regulatory	ADJ
arjefm-1284	98	18	factors	factor	NOUN
arjefm-1284	98	19	.	.	PUNCT
arjefm-1284	99	1	ajao	ajao	NOUN
arjefm-1284	99	2	,	,	PUNCT
arjefm-1284	99	3	oludamilare	oludamilare	ADV
arjefm-1284	99	4	,	,	PUNCT
arjefm-1284	99	5	and	and	CCONJ
arjefm-1284	99	6	sadeeq	sadeeq	NOUN
arjefm-1284	99	7	(	(	PUNCT
arjefm-1284	99	8	2023	2023	NUM
arjefm-1284	99	9	)	)	PUNCT
arjefm-1284	99	10	reported	report	VERB
arjefm-1284	99	11	that	that	SCONJ
arjefm-1284	99	12	,	,	PUNCT
arjefm-1284	99	13	besides	besides	SCONJ
arjefm-1284	99	14	traditional	traditional	ADJ
arjefm-1284	99	15	tam	tam	NOUN
arjefm-1284	99	16	constructs	construct	NOUN
arjefm-1284	99	17	,	,	PUNCT
arjefm-1284	99	18	network	network	NOUN
arjefm-1284	99	19	externalities	externality	NOUN
arjefm-1284	99	20	(	(	PUNCT
arjefm-1284	99	21	i.e.	i.e.	X
arjefm-1284	99	22	,	,	PUNCT
arjefm-1284	99	23	shared	share	VERB
arjefm-1284	99	24	user	user	NOUN
arjefm-1284	99	25	networks	network	NOUN
arjefm-1284	99	26	)	)	PUNCT
arjefm-1284	99	27	are	be	AUX
arjefm-1284	99	28	decisive	decisive	ADJ
arjefm-1284	99	29	drivers	driver	NOUN
arjefm-1284	99	30	in	in	ADP
arjefm-1284	99	31	mobile	mobile	ADJ
arjefm-1284	99	32	payment	payment	NOUN
arjefm-1284	99	33	acceptance	acceptance	NOUN
arjefm-1284	99	34	.	.	PUNCT
arjefm-1284	100	1	meanwhile	meanwhile	ADV
arjefm-1284	100	2	,	,	PUNCT
arjefm-1284	100	3	waliullah	waliullah	VERB
arjefm-1284	100	4	et	et	PROPN
arjefm-1284	100	5	al	al	PROPN
arjefm-1284	100	6	.	.	PROPN
arjefm-1284	101	1	(	(	PUNCT
arjefm-1284	101	2	2025	2025	NUM
arjefm-1284	101	3	)	)	PUNCT
arjefm-1284	101	4	highlighted	highlight	VERB
arjefm-1284	101	5	cybersecurity	cybersecurity	NOUN
arjefm-1284	101	6	risks	risk	NOUN
arjefm-1284	101	7	especially	especially	ADV
arjefm-1284	101	8	phishing	phishe	VERB
arjefm-1284	101	9	and	and	CCONJ
arjefm-1284	101	10	malware	malware	NOUN
arjefm-1284	101	11	as	as	ADP
arjefm-1284	101	12	critical	critical	ADJ
arjefm-1284	101	13	barriers	barrier	NOUN
arjefm-1284	101	14	to	to	ADP
arjefm-1284	101	15	broader	broad	ADJ
arjefm-1284	101	16	e	e	NOUN
arjefm-1284	101	17	-	-	ADJ
arjefm-1284	101	18	payment	payment	NOUN
arjefm-1284	101	19	adoption	adoption	NOUN
arjefm-1284	101	20	.	.	PUNCT
arjefm-1284	102	1	their	their	PRON
arjefm-1284	102	2	systematic	systematic	ADJ
arjefm-1284	102	3	review	review	NOUN
arjefm-1284	102	4	emphasized	emphasize	VERB
arjefm-1284	102	5	the	the	DET
arjefm-1284	102	6	importance	importance	NOUN
arjefm-1284	102	7	of	of	ADP
arjefm-1284	102	8	multi	multi	ADJ
arjefm-1284	102	9	-	-	ADJ
arjefm-1284	102	10	factor	factor	NOUN
arjefm-1284	102	11	authentication	authentication	NOUN
arjefm-1284	102	12	,	,	PUNCT
arjefm-1284	102	13	biometric	biometric	ADJ
arjefm-1284	102	14	safeguards	safeguard	NOUN
arjefm-1284	102	15	,	,	PUNCT
arjefm-1284	102	16	and	and	CCONJ
arjefm-1284	102	17	regulatory	regulatory	ADJ
arjefm-1284	102	18	frameworks	framework	NOUN
arjefm-1284	102	19	(	(	PUNCT
arjefm-1284	102	20	e.g.	e.g.	ADV
arjefm-1284	102	21	,	,	PUNCT
arjefm-1284	102	22	gdpr	gdpr	NOUN
arjefm-1284	102	23	,	,	PUNCT
arjefm-1284	102	24	psd2	psd2	PROPN
arjefm-1284	102	25	)	)	PUNCT
arjefm-1284	102	26	in	in	ADP
arjefm-1284	102	27	securing	secure	VERB
arjefm-1284	102	28	e	e	NOUN
arjefm-1284	102	29	-	-	NOUN
arjefm-1284	102	30	payment	payment	NOUN
arjefm-1284	102	31	system	system	NOUN
arjefm-1284	102	32	.	.	PUNCT
arjefm-1284	103	1	ezejiofor	ezejiofor	PROPN
arjefm-1284	103	2	and	and	CCONJ
arjefm-1284	103	3	ezemba	ezemba	PROPN
arjefm-1284	103	4	(	(	PUNCT
arjefm-1284	103	5	2025	2025	NUM
arjefm-1284	103	6	)	)	PUNCT
arjefm-1284	103	7	reported	report	VERB
arjefm-1284	103	8	that	that	SCONJ
arjefm-1284	103	9	inconsistent	inconsistent	ADJ
arjefm-1284	103	10	classification	classification	NOUN
arjefm-1284	103	11	,	,	PUNCT
arjefm-1284	103	12	valuation	valuation	NOUN
arjefm-1284	103	13	difficulties	difficulty	NOUN
arjefm-1284	103	14	,	,	PUNCT
arjefm-1284	103	15	and	and	CCONJ
arjefm-1284	103	16	regulatory	regulatory	ADJ
arjefm-1284	103	17	ambiguity	ambiguity	NOUN
arjefm-1284	103	18	remain	remain	VERB
arjefm-1284	103	19	major	major	ADJ
arjefm-1284	103	20	barriers	barrier	NOUN
arjefm-1284	103	21	to	to	ADP
arjefm-1284	103	22	effective	effective	ADJ
arjefm-1284	103	23	financial	financial	ADJ
arjefm-1284	103	24	reporting	reporting	NOUN
arjefm-1284	103	25	.	.	PUNCT
arjefm-1284	104	1	empirical	empirical	ADJ
arjefm-1284	104	2	reviews	review	NOUN
arjefm-1284	104	3	ikpe	ikpe	NOUN
arjefm-1284	104	4	and	and	CCONJ
arjefm-1284	104	5	uwajumogu	uwajumogu	NOUN
arjefm-1284	104	6	(	(	PUNCT
arjefm-1284	104	7	2024	2024	NUM
arjefm-1284	104	8	)	)	PUNCT
arjefm-1284	104	9	surveyed	survey	VERB
arjefm-1284	104	10	178	178	NUM
arjefm-1284	104	11	accountants	accountant	NOUN
arjefm-1284	104	12	in	in	ADP
arjefm-1284	104	13	cross	cross	PROPN
arjefm-1284	104	14	river	river	PROPN
arjefm-1284	104	15	state	state	NOUN
arjefm-1284	104	16	lga	lga	ADV
arjefm-1284	104	17	-	-	PUNCT
arjefm-1284	104	18	owned	own	VERB
arjefm-1284	104	19	soes	soe	NOUN
arjefm-1284	104	20	(	(	PUNCT
arjefm-1284	104	21	n	n	CCONJ
arjefm-1284	104	22	 	 	SPACE
arjefm-1284	104	23	=	=	NOUN
arjefm-1284	104	24	 	 	SPACE
arjefm-1284	104	25	142	142	NUM
arjefm-1284	104	26	)	)	PUNCT
arjefm-1284	104	27	.	.	PUNCT
arjefm-1284	105	1	their	their	PRON
arjefm-1284	105	2	analysis	analysis	NOUN
arjefm-1284	105	3	via	via	ADP
arjefm-1284	105	4	ols	ol	NOUN
arjefm-1284	105	5	regression	regression	NOUN
arjefm-1284	105	6	on	on	ADP
arjefm-1284	105	7	pre-/post	pre-/post	ADJ
arjefm-1284	105	8	-	-	ADJ
arjefm-1284	105	9	ipsas	ipsas	ADJ
arjefm-1284	105	10	adoption	adoption	NOUN
arjefm-1284	105	11	data	datum	NOUN
arjefm-1284	105	12	revealed	reveal	VERB
arjefm-1284	105	13	positive	positive	ADJ
arjefm-1284	105	14	effect	effect	NOUN
arjefm-1284	105	15	sizes	size	NOUN
arjefm-1284	105	16	for	for	ADP
arjefm-1284	105	17	revenue	revenue	NOUN
arjefm-1284	105	18	mobilization	mobilization	NOUN
arjefm-1284	105	19	(	(	PUNCT
arjefm-1284	105	20	β	β	NOUN
arjefm-1284	105	21	 	 	SPACE
arjefm-1284	105	22	=	=	NOUN
arjefm-1284	105	23	 	 	SPACE
arjefm-1284	105	24	0.33	0.33	NUM
arjefm-1284	105	25	,	,	PUNCT
arjefm-1284	105	26	p	p	X
arjefm-1284	105	27	 	 	SPACE
arjefm-1284	105	28	<	<	X
arjefm-1284	105	29	 	 	SPACE
arjefm-1284	105	30	.01	.01	NUM
arjefm-1284	105	31	)	)	PUNCT
arjefm-1284	105	32	,	,	PUNCT
arjefm-1284	105	33	budget	budget	NOUN
arjefm-1284	105	34	-	-	PUNCT
arjefm-1284	105	35	to	to	ADP
arjefm-1284	105	36	-	-	PUNCT
arjefm-1284	105	37	expenditure	expenditure	NOUN
arjefm-1284	105	38	variance	variance	NOUN
arjefm-1284	105	39	reduction	reduction	NOUN
arjefm-1284	105	40	(	(	PUNCT
arjefm-1284	105	41	β	β	NOUN
arjefm-1284	105	42	 	 	SPACE
arjefm-1284	105	43	=	=	NOUN
arjefm-1284	105	44	 	 	SPACE
arjefm-1284	105	45	–	–	PUNCT
arjefm-1284	105	46	0.28	0.28	NUM
arjefm-1284	105	47	,	,	PUNCT
arjefm-1284	105	48	p	p	X
arjefm-1284	105	49	 	 	SPACE
arjefm-1284	105	50	<	<	X
arjefm-1284	105	51	 	 	SPACE
arjefm-1284	105	52	.05	.05	NUM
arjefm-1284	105	53	)	)	PUNCT
arjefm-1284	105	54	,	,	PUNCT
arjefm-1284	105	55	and	and	CCONJ
arjefm-1284	105	56	audit	audit	NOUN
arjefm-1284	105	57	compliance	compliance	NOUN
arjefm-1284	105	58	.	.	PUNCT
arjefm-1284	106	1	ajuonu	ajuonu	NOUN
arjefm-1284	106	2	and	and	CCONJ
arjefm-1284	106	3	ezeala	ezeala	NOUN
arjefm-1284	106	4	(	(	PUNCT
arjefm-1284	106	5	2024	2024	NUM
arjefm-1284	106	6	)	)	PUNCT
arjefm-1284	106	7	examined	examine	VERB
arjefm-1284	106	8	ipsas	ipsa	NOUN
arjefm-1284	106	9	adoption	adoption	NOUN
arjefm-1284	106	10	effects	effect	NOUN
arjefm-1284	106	11	on	on	ADP
arjefm-1284	106	12	public	public	ADJ
arjefm-1284	106	13	financial	financial	ADJ
arjefm-1284	106	14	management	management	NOUN
arjefm-1284	106	15	in	in	ADP
arjefm-1284	106	16	anambra	anambra	PROPN
arjefm-1284	106	17	,	,	PUNCT
arjefm-1284	106	18	enugu	enugu	PROPN
arjefm-1284	106	19	,	,	PUNCT
arjefm-1284	106	20	and	and	CCONJ
arjefm-1284	106	21	imo	imo	ADJ
arjefm-1284	106	22	states	state	NOUN
arjefm-1284	106	23	.	.	PUNCT
arjefm-1284	107	1	the	the	DET
arjefm-1284	107	2	study	study	NOUN
arjefm-1284	107	3	targeted	target	VERB
arjefm-1284	107	4	accountants	accountant	NOUN
arjefm-1284	107	5	in	in	ADP
arjefm-1284	107	6	state	state	NOUN
arjefm-1284	107	7	mdas	mdas	PROPN
arjefm-1284	107	8	(	(	PUNCT
arjefm-1284	107	9	population	population	NOUN
arjefm-1284	107	10	approx	approx	PROPN
arjefm-1284	107	11	.	.	PUNCT
arjefm-1284	108	1	250	250	NUM
arjefm-1284	108	2	)	)	PUNCT
arjefm-1284	108	3	,	,	PUNCT
arjefm-1284	108	4	sampling	sample	VERB
arjefm-1284	108	5	150	150	NUM
arjefm-1284	108	6	respondents	respondent	NOUN
arjefm-1284	108	7	with	with	ADP
arjefm-1284	108	8	likert	likert	ADJ
arjefm-1284	108	9	-	-	NOUN
arjefm-1284	108	10	scale	scale	NOUN
arjefm-1284	108	11	questionnaires	questionnaire	NOUN
arjefm-1284	108	12	.	.	PUNCT
arjefm-1284	109	1	ordinary	ordinary	ADJ
arjefm-1284	109	2	least	least	ADJ
arjefm-1284	109	3	squares	square	NOUN
arjefm-1284	109	4	regression	regression	NOUN
arjefm-1284	109	5	showed	show	VERB
arjefm-1284	109	6	that	that	SCONJ
arjefm-1284	109	7	ipsas	ipsas	NOUN
arjefm-1284	109	8	-	-	PUNCT
arjefm-1284	109	9	aligned	align	VERB
arjefm-1284	109	10	disclosures	disclosure	NOUN
arjefm-1284	109	11	and	and	CCONJ
arjefm-1284	109	12	segment	segment	NOUN
arjefm-1284	109	13	reporting	reporting	NOUN
arjefm-1284	109	14	had	have	VERB
arjefm-1284	109	15	significant	significant	ADJ
arjefm-1284	109	16	positive	positive	ADJ
arjefm-1284	109	17	effects	effect	NOUN
arjefm-1284	109	18	on	on	ADP
arjefm-1284	109	19	transparency	transparency	NOUN
arjefm-1284	109	20	,	,	PUNCT
arjefm-1284	109	21	accountability	accountability	NOUN
arjefm-1284	109	22	,	,	PUNCT
arjefm-1284	109	23	and	and	CCONJ
arjefm-1284	109	24	cost	cost	NOUN
arjefm-1284	109	25	control	control	NOUN
arjefm-1284	109	26	(	(	PUNCT
arjefm-1284	109	27	t	t	NOUN
arjefm-1284	109	28	 	 	SPACE
arjefm-1284	109	29	>	>	X
arjefm-1284	109	30	 	 	SPACE
arjefm-1284	109	31	2.10	2.10	NUM
arjefm-1284	109	32	,	,	PUNCT
arjefm-1284	109	33	p	p	X
arjefm-1284	109	34	 	 	SPACE
arjefm-1284	109	35	<	<	X
arjefm-1284	109	36	 	 	SPACE
arjefm-1284	109	37	.01	.01	NUM
arjefm-1284	109	38	)	)	PUNCT
arjefm-1284	109	39	.	.	PUNCT
arjefm-1284	110	1	ibe	ibe	VERB
arjefm-1284	110	2	and	and	CCONJ
arjefm-1284	110	3	okeke	okeke	VERB
arjefm-1284	110	4	(	(	PUNCT
arjefm-1284	110	5	2023	2023	NUM
arjefm-1284	110	6	)	)	PUNCT
arjefm-1284	110	7	assessed	assess	VERB
arjefm-1284	110	8	combined	combined	ADJ
arjefm-1284	110	9	ipsas	ipsa	NOUN
arjefm-1284	110	10	and	and	CCONJ
arjefm-1284	110	11	e	e	NOUN
arjefm-1284	110	12	-	-	NOUN
arjefm-1284	110	13	payment	payment	NOUN
arjefm-1284	110	14	adoption	adoption	NOUN
arjefm-1284	110	15	in	in	ADP
arjefm-1284	110	16	enugu	enugu	PROPN
arjefm-1284	110	17	state	state	NOUN
arjefm-1284	110	18	road	road	NOUN
arjefm-1284	110	19	maintenance	maintenance	NOUN
arjefm-1284	110	20	soes	soe	NOUN
arjefm-1284	110	21	.	.	PUNCT
arjefm-1284	111	1	with	with	ADP
arjefm-1284	111	2	132	132	NUM
arjefm-1284	111	3	finance	finance	NOUN
arjefm-1284	111	4	staff	staff	NOUN
arjefm-1284	111	5	(	(	PUNCT
arjefm-1284	111	6	n	n	CCONJ
arjefm-1284	111	7	 	 	SPACE
arjefm-1284	111	8	=	=	NOUN
arjefm-1284	111	9	 	 	SPACE
arjefm-1284	111	10	104	104	NUM
arjefm-1284	111	11	)	)	PUNCT
arjefm-1284	111	12	,	,	PUNCT
arjefm-1284	111	13	they	they	PRON
arjefm-1284	111	14	employed	employ	VERB
arjefm-1284	111	15	questionnaires	questionnaire	NOUN
arjefm-1284	111	16	and	and	CCONJ
arjefm-1284	111	17	comparative	comparative	ADJ
arjefm-1284	111	18	financial	financial	ADJ
arjefm-1284	111	19	ratio	ratio	NOUN
arjefm-1284	111	20	analysis	analysis	NOUN
arjefm-1284	111	21	.	.	PUNCT
arjefm-1284	112	1	factor	factor	NOUN
arjefm-1284	112	2	analysis	analysis	NOUN
arjefm-1284	112	3	and	and	CCONJ
arjefm-1284	112	4	multivariate	multivariate	NOUN
arjefm-1284	112	5	regression	regression	NOUN
arjefm-1284	112	6	revealed	reveal	VERB
arjefm-1284	112	7	reforms	reform	NOUN
arjefm-1284	112	8	improved	improve	VERB
arjefm-1284	112	9	debt	debt	NOUN
arjefm-1284	112	10	-	-	PUNCT
arjefm-1284	112	11	to	to	ADP
arjefm-1284	112	12	-	-	PUNCT
arjefm-1284	112	13	equity	equity	NOUN
arjefm-1284	112	14	ratio	ratio	NOUN
arjefm-1284	112	15	mailto:contact@americaserial.com	mailto:contact@americaserial.com	PROPN
arjefm-1284	112	16	mailto:contact@americaserial.com	mailto:contact@americaserial.com	PROPN
arjefm-1284	113	1	american	american	PROPN
arjefm-1284	113	2	research	research	PROPN
arjefm-1284	113	3	journal	journal	PROPN
arjefm-1284	113	4	of	of	ADP
arjefm-1284	113	5	economics	economic	NOUN
arjefm-1284	113	6	,	,	PUNCT
arjefm-1284	113	7	finance	finance	NOUN
arjefm-1284	113	8	and	and	CCONJ
arjefm-1284	113	9	management	management	NOUN
arjefm-1284	113	10	volume	volume	NOUN
arjefm-1284	113	11	13	13	NUM
arjefm-1284	113	12	issue	issue	NOUN
arjefm-1284	113	13	4	4	NUM
arjefm-1284	113	14	,	,	PUNCT
arjefm-1284	113	15	october	october	PROPN
arjefm-1284	113	16	-	-	PUNCT
arjefm-1284	113	17	december	december	PROPN
arjefm-1284	113	18	2025	2025	NUM
arjefm-1284	113	19	issn	issn	NOUN
arjefm-1284	113	20	:	:	PUNCT
arjefm-1284	113	21	2836	2836	NUM
arjefm-1284	113	22	-	-	SYM
arjefm-1284	113	23	9416	9416	NUM
arjefm-1284	113	24	impact	impact	NOUN
arjefm-1284	113	25	factor	factor	NOUN
arjefm-1284	113	26	:	:	PUNCT
arjefm-1284	113	27	6.41	6.41	NUM
arjefm-1284	113	28	journal	journal	NOUN
arjefm-1284	113	29	homepage	homepage	NOUN
arjefm-1284	113	30	:	:	PUNCT
arjefm-1284	113	31	https://americaserial.com/journals/index.php/arjefm	https://americaserial.com/journals/index.php/arjefm	PROPN
arjefm-1284	113	32	email	email	NOUN
arjefm-1284	113	33	:	:	PUNCT
arjefm-1284	113	34	contact@americaserial.com	contact@americaserial.com	PROPN
arjefm-1284	113	35	official	official	ADJ
arjefm-1284	113	36	journal	journal	PROPN
arjefm-1284	113	37	of	of	ADP
arjefm-1284	113	38	america	america	PROPN
arjefm-1284	113	39	serial	serial	PROPN
arjefm-1284	113	40	publication	publication	NOUN
arjefm-1284	113	41	american	american	PROPN
arjefm-1284	113	42	research	research	PROPN
arjefm-1284	113	43	journal	journal	PROPN
arjefm-1284	113	44	of	of	ADP
arjefm-1284	113	45	economics	economic	NOUN
arjefm-1284	113	46	,	,	PUNCT
arjefm-1284	113	47	finance	finance	NOUN
arjefm-1284	113	48	and	and	CCONJ
arjefm-1284	113	49	management	management	NOUN
arjefm-1284	113	50	https://americaserial.com/journals/index.php/arjefm	https://americaserial.com/journals/index.php/arjefm	NOUN
arjefm-1284	113	51	,	,	PUNCT
arjefm-1284	113	52	email	email	NOUN
arjefm-1284	113	53	:	:	PUNCT
arjefm-1284	113	54	contact@americaserial.com	contact@americaserial.com	X
arjefm-1284	114	1	21	21	NUM
arjefm-1284	115	1	|	|	ADV
arjefm-1284	115	2	p	p	X
arjefm-1284	115	3	a	a	DET
arjefm-1284	115	4	g	g	NOUN
arjefm-1284	115	5	e	e	X
arjefm-1284	115	6	(	(	PUNCT
arjefm-1284	115	7	β	β	NOUN
arjefm-1284	115	8	 	 	SPACE
arjefm-1284	115	9	=	=	NOUN
arjefm-1284	115	10	 	 	SPACE
arjefm-1284	115	11	–	–	PUNCT
arjefm-1284	115	12	0.25	0.25	NUM
arjefm-1284	115	13	,	,	PUNCT
arjefm-1284	115	14	p	p	X
arjefm-1284	115	15	 	 	SPACE
arjefm-1284	115	16	=	=	NOUN
arjefm-1284	115	17	 	 	SPACE
arjefm-1284	115	18	.03	.03	NUM
arjefm-1284	115	19	)	)	PUNCT
arjefm-1284	115	20	and	and	CCONJ
arjefm-1284	115	21	net	net	ADJ
arjefm-1284	115	22	profit	profit	NOUN
arjefm-1284	115	23	margin	margin	NOUN
arjefm-1284	115	24	(	(	PUNCT
arjefm-1284	115	25	β	β	NOUN
arjefm-1284	115	26	 	 	SPACE
arjefm-1284	115	27	=	=	NOUN
arjefm-1284	115	28	 	 	SPACE
arjefm-1284	115	29	0.39	0.39	NUM
arjefm-1284	115	30	,	,	PUNCT
arjefm-1284	115	31	p	p	X
arjefm-1284	115	32	 	 	SPACE
arjefm-1284	115	33	<	<	X
arjefm-1284	115	34	 	 	SPACE
arjefm-1284	115	35	.01	.01	NUM
arjefm-1284	115	36	)	)	PUNCT
arjefm-1284	115	37	.	.	PUNCT
arjefm-1284	116	1	oluwatayo	oluwatayo	PROPN
arjefm-1284	116	2	,	,	PUNCT
arjefm-1284	116	3	balogun	balogun	VERB
arjefm-1284	116	4	,	,	PUNCT
arjefm-1284	116	5	and	and	CCONJ
arjefm-1284	116	6	ade	ade	PROPN
arjefm-1284	116	7	(	(	PUNCT
arjefm-1284	116	8	2022	2022	NUM
arjefm-1284	116	9	)	)	PUNCT
arjefm-1284	116	10	explored	explore	VERB
arjefm-1284	116	11	tsa	tsa	NOUN
arjefm-1284	116	12	’s	’s	PART
arjefm-1284	116	13	effect	effect	NOUN
arjefm-1284	116	14	on	on	ADP
arjefm-1284	116	15	liquidity	liquidity	NOUN
arjefm-1284	116	16	in	in	ADP
arjefm-1284	116	17	lagos	lagos	PROPN
arjefm-1284	116	18	state	state	NOUN
arjefm-1284	116	19	water	water	NOUN
arjefm-1284	116	20	soes	soe	NOUN
arjefm-1284	116	21	via	via	ADP
arjefm-1284	116	22	surveys	survey	NOUN
arjefm-1284	116	23	of	of	ADP
arjefm-1284	116	24	220	220	NUM
arjefm-1284	116	25	accountants	accountant	NOUN
arjefm-1284	116	26	(	(	PUNCT
arjefm-1284	116	27	n	n	CCONJ
arjefm-1284	116	28	 	 	SPACE
arjefm-1284	116	29	=	=	NOUN
arjefm-1284	116	30	 	 	SPACE
arjefm-1284	116	31	168	168	NUM
arjefm-1284	116	32	)	)	PUNCT
arjefm-1284	116	33	and	and	CCONJ
arjefm-1284	116	34	cash	cash	NOUN
arjefm-1284	116	35	flow	flow	NOUN
arjefm-1284	116	36	statement	statement	NOUN
arjefm-1284	116	37	reviews	review	NOUN
arjefm-1284	116	38	.	.	PUNCT
arjefm-1284	117	1	panel	panel	NOUN
arjefm-1284	117	2	regression	regression	NOUN
arjefm-1284	117	3	showed	show	VERB
arjefm-1284	117	4	tsa	tsa	NOUN
arjefm-1284	117	5	significantly	significantly	ADV
arjefm-1284	117	6	reduced	reduce	VERB
arjefm-1284	117	7	idle	idle	ADJ
arjefm-1284	117	8	cash	cash	NOUN
arjefm-1284	117	9	balances	balance	NOUN
arjefm-1284	117	10	(	(	PUNCT
arjefm-1284	117	11	β	β	X
arjefm-1284	117	12	 	 	SPACE
arjefm-1284	117	13	=	=	NOUN
arjefm-1284	117	14	 	 	SPACE
arjefm-1284	117	15	–	–	PUNCT
arjefm-1284	117	16	0.31	0.31	NUM
arjefm-1284	117	17	,	,	PUNCT
arjefm-1284	117	18	p	p	X
arjefm-1284	117	19	 	 	SPACE
arjefm-1284	117	20	<	<	X
arjefm-1284	117	21	 	 	SPACE
arjefm-1284	117	22	.001	.001	NUM
arjefm-1284	117	23	)	)	PUNCT
arjefm-1284	117	24	and	and	CCONJ
arjefm-1284	117	25	enhanced	enhance	VERB
arjefm-1284	117	26	current	current	ADJ
arjefm-1284	117	27	ratio	ratio	NOUN
arjefm-1284	117	28	by	by	ADP
arjefm-1284	117	29	0.21	0.21	NUM
arjefm-1284	117	30	(	(	PUNCT
arjefm-1284	117	31	p	p	X
arjefm-1284	117	32	 	 	SPACE
arjefm-1284	117	33	<	<	X
arjefm-1284	117	34	 	 	SPACE
arjefm-1284	117	35	.05	.05	NUM
arjefm-1284	117	36	)	)	PUNCT
arjefm-1284	117	37	.	.	PUNCT
arjefm-1284	118	1	ogunlana	ogunlana	PROPN
arjefm-1284	118	2	and	and	CCONJ
arjefm-1284	118	3	bello	bello	PROPN
arjefm-1284	118	4	(	(	PUNCT
arjefm-1284	118	5	2023	2023	NUM
arjefm-1284	118	6	)	)	PUNCT
arjefm-1284	118	7	assessed	assess	VERB
arjefm-1284	118	8	accrual	accrual	ADJ
arjefm-1284	118	9	ipsas	ipsa	NOUN
arjefm-1284	118	10	and	and	CCONJ
arjefm-1284	118	11	audit	audit	NOUN
arjefm-1284	118	12	effectiveness	effectiveness	NOUN
arjefm-1284	118	13	in	in	ADP
arjefm-1284	118	14	ogun	ogun	PROPN
arjefm-1284	118	15	state	state	NOUN
arjefm-1284	118	16	infrastructure	infrastructure	NOUN
arjefm-1284	118	17	soes	soe	NOUN
arjefm-1284	118	18	.	.	PUNCT
arjefm-1284	119	1	out	out	ADP
arjefm-1284	119	2	of	of	ADP
arjefm-1284	119	3	100	100	NUM
arjefm-1284	119	4	audit	audit	NOUN
arjefm-1284	119	5	personnel	personnel	NOUN
arjefm-1284	119	6	,	,	PUNCT
arjefm-1284	119	7	78	78	NUM
arjefm-1284	119	8	responded	respond	VERB
arjefm-1284	119	9	.	.	PUNCT
arjefm-1284	120	1	using	use	VERB
arjefm-1284	120	2	questionnaires	questionnaire	NOUN
arjefm-1284	120	3	and	and	CCONJ
arjefm-1284	120	4	audit	audit	NOUN
arjefm-1284	120	5	report	report	NOUN
arjefm-1284	120	6	ratings	rating	NOUN
arjefm-1284	120	7	analyzed	analyze	VERB
arjefm-1284	120	8	via	via	ADP
arjefm-1284	120	9	logistic	logistic	ADJ
arjefm-1284	120	10	regression	regression	NOUN
arjefm-1284	120	11	,	,	PUNCT
arjefm-1284	120	12	they	they	PRON
arjefm-1284	120	13	found	find	VERB
arjefm-1284	120	14	ipsas	ipsas	ADJ
arjefm-1284	120	15	adoption	adoption	NOUN
arjefm-1284	120	16	doubled	double	VERB
arjefm-1284	120	17	odds	odd	NOUN
arjefm-1284	120	18	of	of	ADP
arjefm-1284	120	19	clean	clean	ADJ
arjefm-1284	120	20	audit	audit	NOUN
arjefm-1284	120	21	reports	report	NOUN
arjefm-1284	120	22	(	(	PUNCT
arjefm-1284	120	23	or	or	CCONJ
arjefm-1284	120	24	 	 	SPACE
arjefm-1284	120	25	=	=	NOUN
arjefm-1284	120	26	 	 	SPACE
arjefm-1284	120	27	2.04	2.04	NUM
arjefm-1284	120	28	,	,	PUNCT
arjefm-1284	120	29	p	p	X
arjefm-1284	120	30	 	 	SPACE
arjefm-1284	120	31	<	<	X
arjefm-1284	120	32	 	 	SPACE
arjefm-1284	120	33	.05	.05	NUM
arjefm-1284	120	34	)	)	PUNCT
arjefm-1284	120	35	.	.	PUNCT
arjefm-1284	121	1	okoro	okoro	PROPN
arjefm-1284	121	2	and	and	CCONJ
arjefm-1284	121	3	umoh	umoh	PROPN
arjefm-1284	121	4	(	(	PUNCT
arjefm-1284	121	5	2022	2022	NUM
arjefm-1284	121	6	)	)	PUNCT
arjefm-1284	121	7	analyzed	analyze	VERB
arjefm-1284	121	8	the	the	DET
arjefm-1284	121	9	effects	effect	NOUN
arjefm-1284	121	10	of	of	ADP
arjefm-1284	121	11	tsa	tsa	NOUN
arjefm-1284	121	12	and	and	CCONJ
arjefm-1284	121	13	ipsas	ipsas	ADJ
arjefm-1284	121	14	adoption	adoption	NOUN
arjefm-1284	121	15	in	in	ADP
arjefm-1284	121	16	akwa	akwa	ADJ
arjefm-1284	121	17	ibom	ibom	ADJ
arjefm-1284	121	18	state	state	NOUN
arjefm-1284	121	19	’s	’s	PART
arjefm-1284	121	20	water	water	NOUN
arjefm-1284	121	21	utilities	utility	NOUN
arjefm-1284	121	22	,	,	PUNCT
arjefm-1284	121	23	surveying	survey	VERB
arjefm-1284	121	24	150	150	NUM
arjefm-1284	121	25	accounting	accounting	NOUN
arjefm-1284	121	26	and	and	CCONJ
arjefm-1284	121	27	treasury	treasury	NOUN
arjefm-1284	121	28	staff	staff	NOUN
arjefm-1284	121	29	(	(	PUNCT
arjefm-1284	121	30	n	n	NOUN
arjefm-1284	121	31	=	=	NUM
arjefm-1284	121	32	114	114	NUM
arjefm-1284	121	33	)	)	PUNCT
arjefm-1284	121	34	.	.	PUNCT
arjefm-1284	122	1	they	they	PRON
arjefm-1284	122	2	employed	employ	VERB
arjefm-1284	122	3	structured	structured	ADJ
arjefm-1284	122	4	questionnaires	questionnaire	NOUN
arjefm-1284	122	5	and	and	CCONJ
arjefm-1284	122	6	analyzed	analyze	VERB
arjefm-1284	122	7	annual	annual	ADJ
arjefm-1284	122	8	cash	cash	NOUN
arjefm-1284	122	9	flow	flow	NOUN
arjefm-1284	122	10	statements	statement	NOUN
arjefm-1284	122	11	from	from	ADP
arjefm-1284	122	12	2016	2016	NUM
arjefm-1284	122	13	to	to	ADP
arjefm-1284	122	14	2021	2021	NUM
arjefm-1284	122	15	,	,	PUNCT
arjefm-1284	122	16	using	use	VERB
arjefm-1284	122	17	differences	difference	NOUN
arjefm-1284	122	18	-	-	PUNCT
arjefm-1284	122	19	indifferences	indifference	NOUN
arjefm-1284	122	20	(	(	PUNCT
arjefm-1284	122	21	did	do	VERB
arjefm-1284	122	22	)	)	PUNCT
arjefm-1284	122	23	and	and	CCONJ
arjefm-1284	122	24	paired	pair	VERB
arjefm-1284	122	25	t	t	NOUN
arjefm-1284	122	26	-	-	PUNCT
arjefm-1284	122	27	tests	test	NOUN
arjefm-1284	122	28	.	.	PUNCT
arjefm-1284	123	1	findings	finding	NOUN
arjefm-1284	123	2	indicate	indicate	VERB
arjefm-1284	123	3	tsa	tsa	NOUN
arjefm-1284	123	4	integration	integration	NOUN
arjefm-1284	123	5	reduced	reduce	VERB
arjefm-1284	123	6	idle	idle	ADJ
arjefm-1284	123	7	cash	cash	NOUN
arjefm-1284	123	8	by	by	ADP
arjefm-1284	123	9	38	38	NUM
arjefm-1284	123	10	%	%	NOUN
arjefm-1284	123	11	(	(	PUNCT
arjefm-1284	123	12	t	t	NOUN
arjefm-1284	123	13	=	=	SYM
arjefm-1284	123	14	−4.12	−4.12	PROPN
arjefm-1284	123	15	,	,	PUNCT
arjefm-1284	123	16	p	p	X
arjefm-1284	123	17	<	<	X
arjefm-1284	123	18	.001	.001	NUM
arjefm-1284	123	19	)	)	PUNCT
arjefm-1284	123	20	,	,	PUNCT
arjefm-1284	123	21	while	while	SCONJ
arjefm-1284	123	22	ipsas	ipsas	NOUN
arjefm-1284	123	23	-	-	PUNCT
arjefm-1284	123	24	based	base	VERB
arjefm-1284	123	25	accrual	accrual	ADJ
arjefm-1284	123	26	practices	practice	NOUN
arjefm-1284	123	27	enhanced	enhance	VERB
arjefm-1284	123	28	budget	budget	NOUN
arjefm-1284	123	29	predictability	predictability	NOUN
arjefm-1284	123	30	by	by	ADP
arjefm-1284	123	31	24	24	NUM
arjefm-1284	123	32	%	%	NOUN
arjefm-1284	123	33	(	(	PUNCT
arjefm-1284	123	34	p	p	X
arjefm-1284	123	35	<	<	X
arjefm-1284	123	36	.01	.01	NUM
arjefm-1284	123	37	)	)	PUNCT
arjefm-1284	123	38	.	.	PUNCT
arjefm-1284	124	1	chukwu	chukwu	NOUN
arjefm-1284	124	2	and	and	CCONJ
arjefm-1284	124	3	igbokwe	igbokwe	PROPN
arjefm-1284	124	4	(	(	PUNCT
arjefm-1284	124	5	2023	2023	NUM
arjefm-1284	124	6	)	)	PUNCT
arjefm-1284	124	7	assessed	assess	VERB
arjefm-1284	124	8	e	e	NOUN
arjefm-1284	124	9	-	-	NOUN
arjefm-1284	124	10	payment	payment	NOUN
arjefm-1284	124	11	and	and	CCONJ
arjefm-1284	124	12	eps	eps	NOUN
arjefm-1284	124	13	reforms	reform	NOUN
arjefm-1284	124	14	in	in	ADP
arjefm-1284	124	15	kaduna	kaduna	PROPN
arjefm-1284	124	16	state	state	PROPN
arjefm-1284	124	17	’s	’s	PART
arjefm-1284	124	18	transport	transport	NOUN
arjefm-1284	124	19	soes	soe	NOUN
arjefm-1284	124	20	.	.	PUNCT
arjefm-1284	125	1	the	the	DET
arjefm-1284	125	2	sample	sample	NOUN
arjefm-1284	125	3	comprised	comprise	VERB
arjefm-1284	125	4	90	90	NUM
arjefm-1284	125	5	finance	finance	NOUN
arjefm-1284	125	6	officers	officer	NOUN
arjefm-1284	125	7	(	(	PUNCT
arjefm-1284	125	8	n	n	NOUN
arjefm-1284	125	9	=	=	SYM
arjefm-1284	125	10	70	70	NUM
arjefm-1284	125	11	)	)	PUNCT
arjefm-1284	125	12	,	,	PUNCT
arjefm-1284	125	13	with	with	ADP
arjefm-1284	125	14	data	datum	NOUN
arjefm-1284	125	15	collected	collect	VERB
arjefm-1284	125	16	through	through	ADP
arjefm-1284	125	17	questionnaires	questionnaire	NOUN
arjefm-1284	125	18	and	and	CCONJ
arjefm-1284	125	19	transaction	transaction	NOUN
arjefm-1284	125	20	logs	log	NOUN
arjefm-1284	125	21	.	.	PUNCT
arjefm-1284	126	1	regression	regression	NOUN
arjefm-1284	126	2	models	model	NOUN
arjefm-1284	126	3	revealed	reveal	VERB
arjefm-1284	126	4	a	a	DET
arjefm-1284	126	5	35	35	NUM
arjefm-1284	126	6	%	%	NOUN
arjefm-1284	126	7	reduction	reduction	NOUN
arjefm-1284	126	8	in	in	ADP
arjefm-1284	126	9	fund	fund	NOUN
arjefm-1284	126	10	-	-	PUNCT
arjefm-1284	126	11	processing	processing	NOUN
arjefm-1284	126	12	time	time	NOUN
arjefm-1284	126	13	(	(	PUNCT
arjefm-1284	126	14	β	β	NOUN
arjefm-1284	126	15	=	=	SYM
arjefm-1284	126	16	−0.35	−0.35	PROPN
arjefm-1284	126	17	,	,	PUNCT
arjefm-1284	126	18	p	p	X
arjefm-1284	126	19	<	<	X
arjefm-1284	126	20	.01	.01	NUM
arjefm-1284	126	21	)	)	PUNCT
arjefm-1284	126	22	and	and	CCONJ
arjefm-1284	126	23	a	a	DET
arjefm-1284	126	24	0.40	0.40	NUM
arjefm-1284	126	25	improvement	improvement	NOUN
arjefm-1284	126	26	in	in	ADP
arjefm-1284	126	27	collection	collection	NOUN
arjefm-1284	126	28	ratio	ratio	NOUN
arjefm-1284	126	29	(	(	PUNCT
arjefm-1284	126	30	p	p	X
arjefm-1284	126	31	<	<	X
arjefm-1284	126	32	.05	.05	NUM
arjefm-1284	126	33	)	)	PUNCT
arjefm-1284	126	34	,	,	PUNCT
arjefm-1284	126	35	particularly	particularly	ADV
arjefm-1284	126	36	after	after	ADP
arjefm-1284	126	37	eps	eps	PROPN
arjefm-1284	126	38	rollout	rollout	PROPN
arjefm-1284	126	39	.	.	PUNCT
arjefm-1284	127	1	sulaiman	sulaiman	NOUN
arjefm-1284	127	2	and	and	CCONJ
arjefm-1284	127	3	odunlade	odunlade	ADJ
arjefm-1284	127	4	(	(	PUNCT
arjefm-1284	127	5	2025	2025	NUM
arjefm-1284	127	6	)	)	PUNCT
arjefm-1284	127	7	assessed	assess	VERB
arjefm-1284	127	8	ipsas	ipsa	NOUN
arjefm-1284	127	9	adoption	adoption	NOUN
arjefm-1284	127	10	effects	effect	NOUN
arjefm-1284	127	11	on	on	ADP
arjefm-1284	127	12	accountability	accountability	NOUN
arjefm-1284	127	13	in	in	ADP
arjefm-1284	127	14	23	23	NUM
arjefm-1284	127	15	ogun	ogun	NOUN
arjefm-1284	127	16	state	state	NOUN
arjefm-1284	127	17	local	local	ADJ
arjefm-1284	127	18	governments	government	NOUN
arjefm-1284	127	19	.	.	PUNCT
arjefm-1284	128	1	surveying	survey	VERB
arjefm-1284	128	2	448	448	NUM
arjefm-1284	128	3	staff	staff	NOUN
arjefm-1284	128	4	(	(	PUNCT
arjefm-1284	128	5	85	85	NUM
arjefm-1284	128	6	%	%	NOUN
arjefm-1284	128	7	response	response	NOUN
arjefm-1284	128	8	)	)	PUNCT
arjefm-1284	128	9	,	,	PUNCT
arjefm-1284	128	10	they	they	PRON
arjefm-1284	128	11	used	use	VERB
arjefm-1284	128	12	multiple	multiple	ADJ
arjefm-1284	128	13	regression	regression	NOUN
arjefm-1284	128	14	to	to	PART
arjefm-1284	128	15	show	show	VERB
arjefm-1284	128	16	significant	significant	ADJ
arjefm-1284	128	17	positive	positive	ADJ
arjefm-1284	128	18	effects	effect	NOUN
arjefm-1284	128	19	on	on	ADP
arjefm-1284	128	20	compliance	compliance	NOUN
arjefm-1284	128	21	(	(	PUNCT
arjefm-1284	128	22	adj	adj	X
arjefm-1284	128	23	.	.	PUNCT
arjefm-1284	128	24	 	 	SPACE
arjefm-1284	128	25	r²	r²	NOUN
arjefm-1284	128	26	 	 	SPACE
arjefm-1284	128	27	=	=	NOUN
arjefm-1284	128	28	 	 	SPACE
arjefm-1284	128	29	0.107	0.107	NUM
arjefm-1284	128	30	,	,	PUNCT
arjefm-1284	128	31	f	f	X
arjefm-1284	128	32	 	 	SPACE
arjefm-1284	128	33	=	=	NOUN
arjefm-1284	128	34	 	 	SPACE
arjefm-1284	128	35	6.898	6.898	NUM
arjefm-1284	128	36	,	,	PUNCT
arjefm-1284	128	37	p	p	X
arjefm-1284	128	38	 	 	SPACE
arjefm-1284	128	39	<	<	X
arjefm-1284	128	40	 	 	SPACE
arjefm-1284	128	41	.001	.001	NUM
arjefm-1284	128	42	)	)	PUNCT
arjefm-1284	128	43	,	,	PUNCT
arjefm-1284	128	44	transparency	transparency	NOUN
arjefm-1284	128	45	(	(	PUNCT
arjefm-1284	128	46	r²	r²	VERB
arjefm-1284	128	47	 	 	SPACE
arjefm-1284	128	48	=	=	NOUN
arjefm-1284	128	49	 	 	SPACE
arjefm-1284	128	50	0.033	0.033	NUM
arjefm-1284	128	51	)	)	PUNCT
arjefm-1284	128	52	,	,	PUNCT
arjefm-1284	128	53	corruption	corruption	NOUN
arjefm-1284	128	54	reduction	reduction	NOUN
arjefm-1284	128	55	(	(	PUNCT
arjefm-1284	128	56	r²	r²	VERB
arjefm-1284	128	57	 	 	SPACE
arjefm-1284	128	58	=	=	NOUN
arjefm-1284	128	59	 	 	SPACE
arjefm-1284	128	60	0.304	0.304	NUM
arjefm-1284	128	61	)	)	PUNCT
arjefm-1284	128	62	,	,	PUNCT
arjefm-1284	128	63	timeliness	timeliness	NOUN
arjefm-1284	128	64	(	(	PUNCT
arjefm-1284	128	65	r²	r²	VERB
arjefm-1284	128	66	 	 	SPACE
arjefm-1284	128	67	=	=	NOUN
arjefm-1284	128	68	 	 	SPACE
arjefm-1284	128	69	0.078	0.078	NUM
arjefm-1284	128	70	)	)	PUNCT
arjefm-1284	128	71	,	,	PUNCT
arjefm-1284	128	72	and	and	CCONJ
arjefm-1284	128	73	financial	financial	ADJ
arjefm-1284	128	74	resource	resource	NOUN
arjefm-1284	128	75	accountability	accountability	NOUN
arjefm-1284	128	76	(	(	PUNCT
arjefm-1284	128	77	r²	r²	VERB
arjefm-1284	128	78	 	 	SPACE
arjefm-1284	128	79	=	=	NOUN
arjefm-1284	128	80	 	 	SPACE
arjefm-1284	128	81	0.257	0.257	NUM
arjefm-1284	128	82	)	)	PUNCT
arjefm-1284	128	83	.	.	PUNCT
arjefm-1284	129	1	taiwo	taiwo	PROPN
arjefm-1284	129	2	omoyin	omoyin	PROPN
arjefm-1284	129	3	,	,	PUNCT
arjefm-1284	129	4	akinrinola	akinrinola	PROPN
arjefm-1284	129	5	,	,	PUNCT
arjefm-1284	129	6	and	and	CCONJ
arjefm-1284	129	7	nwidobie	nwidobie	NOUN
arjefm-1284	129	8	(	(	PUNCT
arjefm-1284	129	9	2025	2025	NUM
arjefm-1284	129	10	)	)	PUNCT
arjefm-1284	129	11	studied	study	VERB
arjefm-1284	129	12	ipsas	ipsas	ADJ
arjefm-1284	129	13	impacts	impact	NOUN
arjefm-1284	129	14	in	in	ADP
arjefm-1284	129	15	three	three	NUM
arjefm-1284	129	16	lagos	lago	NOUN
arjefm-1284	129	17	state	state	NOUN
arjefm-1284	129	18	tertiary	tertiary	ADJ
arjefm-1284	129	19	institutions	institution	NOUN
arjefm-1284	129	20	with	with	ADP
arjefm-1284	129	21	a	a	DET
arjefm-1284	129	22	100	100	NUM
arjefm-1284	129	23	-	-	PUNCT
arjefm-1284	129	24	member	member	NOUN
arjefm-1284	129	25	bursary	bursary	ADJ
arjefm-1284	129	26	population	population	NOUN
arjefm-1284	129	27	.	.	PUNCT
arjefm-1284	130	1	regression	regression	VERB
arjefm-1284	130	2	analyses	analysis	NOUN
arjefm-1284	130	3	on	on	ADP
arjefm-1284	130	4	survey	survey	NOUN
arjefm-1284	130	5	data	datum	NOUN
arjefm-1284	130	6	indicated	indicate	VERB
arjefm-1284	130	7	weak	weak	ADJ
arjefm-1284	130	8	but	but	CCONJ
arjefm-1284	130	9	positive	positive	ADJ
arjefm-1284	130	10	correlations	correlation	NOUN
arjefm-1284	130	11	between	between	ADP
arjefm-1284	130	12	ipsas	ipsa	NOUN
arjefm-1284	130	13	adoption	adoption	NOUN
arjefm-1284	130	14	and	and	CCONJ
arjefm-1284	130	15	improved	improve	VERB
arjefm-1284	130	16	completeness	completeness	NOUN
arjefm-1284	130	17	(	(	PUNCT
arjefm-1284	130	18	r	r	NOUN
arjefm-1284	130	19	 	 	SPACE
arjefm-1284	130	20	=	=	NOUN
arjefm-1284	130	21	 	 	SPACE
arjefm-1284	130	22	0.116	0.116	NUM
arjefm-1284	130	23	)	)	PUNCT
arjefm-1284	130	24	and	and	CCONJ
arjefm-1284	130	25	comparability	comparability	NOUN
arjefm-1284	130	26	,	,	PUNCT
arjefm-1284	130	27	though	though	SCONJ
arjefm-1284	130	28	not	not	PART
arjefm-1284	130	29	statistically	statistically	ADV
arjefm-1284	130	30	significant	significant	ADJ
arjefm-1284	130	31	—	—	PUNCT
arjefm-1284	130	32	highlighting	highlight	VERB
arjefm-1284	130	33	barriers	barrier	NOUN
arjefm-1284	130	34	including	include	VERB
arjefm-1284	130	35	skill	skill	NOUN
arjefm-1284	130	36	gaps	gap	NOUN
arjefm-1284	130	37	.	.	PUNCT
arjefm-1284	131	1	okoye	okoye	PROPN
arjefm-1284	131	2	and	and	CCONJ
arjefm-1284	131	3	umeh	umeh	NOUN
arjefm-1284	131	4	(	(	PUNCT
arjefm-1284	131	5	2020	2020	NUM
arjefm-1284	131	6	)	)	PUNCT
arjefm-1284	131	7	conducted	conduct	VERB
arjefm-1284	131	8	a	a	DET
arjefm-1284	131	9	descriptive	descriptive	ADJ
arjefm-1284	131	10	survey	survey	NOUN
arjefm-1284	131	11	in	in	ADP
arjefm-1284	131	12	enugu	enugu	PROPN
arjefm-1284	131	13	state	state	NOUN
arjefm-1284	131	14	among	among	ADP
arjefm-1284	131	15	financial	financial	ADJ
arjefm-1284	131	16	managers	manager	NOUN
arjefm-1284	131	17	in	in	ADP
arjefm-1284	131	18	8	8	NUM
arjefm-1284	131	19	local	local	ADJ
arjefm-1284	131	20	government	government	NOUN
arjefm-1284	131	21	councils	council	NOUN
arjefm-1284	131	22	,	,	PUNCT
arjefm-1284	131	23	representing	represent	VERB
arjefm-1284	131	24	120	120	NUM
arjefm-1284	131	25	targeted	target	VERB
arjefm-1284	131	26	participants	participant	NOUN
arjefm-1284	131	27	and	and	CCONJ
arjefm-1284	131	28	a	a	DET
arjefm-1284	131	29	sample	sample	NOUN
arjefm-1284	131	30	of	of	ADP
arjefm-1284	131	31	96	96	NUM
arjefm-1284	131	32	respondents	respondent	NOUN
arjefm-1284	131	33	.	.	PUNCT
arjefm-1284	132	1	using	use	VERB
arjefm-1284	132	2	structured	structured	ADJ
arjefm-1284	132	3	questionnaires	questionnaire	NOUN
arjefm-1284	132	4	and	and	CCONJ
arjefm-1284	132	5	secondary	secondary	ADJ
arjefm-1284	132	6	financial	financial	ADJ
arjefm-1284	132	7	data	datum	NOUN
arjefm-1284	132	8	,	,	PUNCT
arjefm-1284	132	9	they	they	PRON
arjefm-1284	132	10	applied	apply	VERB
arjefm-1284	132	11	multiple	multiple	ADJ
arjefm-1284	132	12	regression	regression	NOUN
arjefm-1284	132	13	analysis	analysis	NOUN
arjefm-1284	132	14	,	,	PUNCT
arjefm-1284	132	15	revealing	reveal	VERB
arjefm-1284	132	16	that	that	SCONJ
arjefm-1284	132	17	budget	budget	NOUN
arjefm-1284	132	18	coordination	coordination	NOUN
arjefm-1284	132	19	and	and	CCONJ
arjefm-1284	132	20	ipsas	ipsas	NOUN
arjefm-1284	132	21	-	-	PUNCT
arjefm-1284	132	22	aligned	align	VERB
arjefm-1284	132	23	practices	practice	NOUN
arjefm-1284	132	24	significantly	significantly	ADV
arjefm-1284	132	25	improved	improve	VERB
arjefm-1284	132	26	revenue	revenue	NOUN
arjefm-1284	132	27	generation	generation	NOUN
arjefm-1284	132	28	and	and	CCONJ
arjefm-1284	132	29	operational	operational	ADJ
arjefm-1284	132	30	efficiency	efficiency	NOUN
arjefm-1284	132	31	(	(	PUNCT
arjefm-1284	132	32	β	β	NOUN
arjefm-1284	132	33	 	 	SPACE
arjefm-1284	132	34	=	=	NOUN
arjefm-1284	132	35	 	 	SPACE
arjefm-1284	132	36	0.48	0.48	NUM
arjefm-1284	132	37	,	,	PUNCT
arjefm-1284	132	38	p	p	X
arjefm-1284	132	39	 	 	SPACE
arjefm-1284	132	40	<	<	X
arjefm-1284	132	41	 	 	SPACE
arjefm-1284	132	42	.01	.01	NUM
arjefm-1284	132	43	)	)	PUNCT
arjefm-1284	132	44	.	.	PUNCT
arjefm-1284	133	1	they	they	PRON
arjefm-1284	133	2	noted	note	VERB
arjefm-1284	133	3	that	that	SCONJ
arjefm-1284	133	4	political	political	ADJ
arjefm-1284	133	5	interference	interference	NOUN
arjefm-1284	133	6	and	and	CCONJ
arjefm-1284	133	7	low	low	ADJ
arjefm-1284	133	8	-	-	PUNCT
arjefm-1284	133	9	capacity	capacity	NOUN
arjefm-1284	133	10	dampened	dampen	VERB
arjefm-1284	133	11	reform	reform	NOUN
arjefm-1284	133	12	impact	impact	NOUN
arjefm-1284	133	13	.	.	PUNCT
arjefm-1284	134	1	enofe	enofe	ADJ
arjefm-1284	134	2	et	et	PROPN
arjefm-1284	134	3	al	al	PROPN
arjefm-1284	134	4	.	.	PROPN
arjefm-1284	135	1	(	(	PUNCT
arjefm-1284	135	2	2018	2018	NUM
arjefm-1284	135	3	)	)	PUNCT
arjefm-1284	135	4	explored	explore	VERB
arjefm-1284	135	5	tsa	tsa	NOUN
arjefm-1284	135	6	withdrawals	withdrawal	NOUN
arjefm-1284	135	7	'	'	PART
arjefm-1284	135	8	effects	effect	NOUN
arjefm-1284	135	9	on	on	ADP
arjefm-1284	135	10	deposit	deposit	NOUN
arjefm-1284	135	11	money	money	NOUN
arjefm-1284	135	12	banks	bank	NOUN
arjefm-1284	135	13	(	(	PUNCT
arjefm-1284	135	14	dmfs	dmfs	PROPN
arjefm-1284	135	15	)	)	PUNCT
arjefm-1284	135	16	,	,	PUNCT
arjefm-1284	135	17	surveying	survey	VERB
arjefm-1284	135	18	senior	senior	ADJ
arjefm-1284	135	19	accountants	accountant	NOUN
arjefm-1284	135	20	(	(	PUNCT
arjefm-1284	135	21	n	n	CCONJ
arjefm-1284	135	22	 	 	SPACE
arjefm-1284	135	23	=	=	NOUN
arjefm-1284	135	24	 	 	SPACE
arjefm-1284	135	25	130	130	NUM
arjefm-1284	135	26	)	)	PUNCT
arjefm-1284	135	27	and	and	CCONJ
arjefm-1284	135	28	analyzing	analyze	VERB
arjefm-1284	135	29	financial	financial	ADJ
arjefm-1284	135	30	data	datum	NOUN
arjefm-1284	135	31	via	via	ADP
arjefm-1284	135	32	ols	ol	NOUN
arjefm-1284	135	33	regression	regression	NOUN
arjefm-1284	135	34	.	.	PUNCT
arjefm-1284	136	1	they	they	PRON
arjefm-1284	136	2	found	find	VERB
arjefm-1284	136	3	that	that	SCONJ
arjefm-1284	136	4	tsa	tsa	NOUN
arjefm-1284	136	5	consolidation	consolidation	NOUN
arjefm-1284	136	6	significantly	significantly	ADV
arjefm-1284	136	7	boosted	boost	VERB
arjefm-1284	136	8	interbank	interbank	NOUN
arjefm-1284	136	9	liquidity	liquidity	NOUN
arjefm-1284	136	10	and	and	CCONJ
arjefm-1284	136	11	improved	improved	ADJ
arjefm-1284	136	12	enterprise	enterprise	NOUN
arjefm-1284	136	13	funding	funding	NOUN
arjefm-1284	136	14	stability	stability	NOUN
arjefm-1284	136	15	,	,	PUNCT
arjefm-1284	136	16	indirectly	indirectly	ADV
arjefm-1284	136	17	benefiting	benefit	VERB
arjefm-1284	136	18	related	related	ADJ
arjefm-1284	136	19	soes	soe	NOUN
arjefm-1284	136	20	via	via	ADP
arjefm-1284	136	21	reduced	reduce	VERB
arjefm-1284	136	22	borrowing	borrowing	NOUN
arjefm-1284	136	23	costs	cost	NOUN
arjefm-1284	136	24	.	.	PUNCT
arjefm-1284	137	1	ajimobi	ajimobi	PROPN
arjefm-1284	137	2	,	,	PUNCT
arjefm-1284	137	3	ben	ben	PROPN
arjefm-1284	137	4	-	-	PUNCT
arjefm-1284	137	5	caleb	caleb	PROPN
arjefm-1284	137	6	,	,	PUNCT
arjefm-1284	137	7	and	and	CCONJ
arjefm-1284	137	8	eluyela	eluyela	NOUN
arjefm-1284	137	9	(	(	PUNCT
arjefm-1284	137	10	2023	2023	NUM
arjefm-1284	137	11	)	)	PUNCT
arjefm-1284	137	12	investigated	investigate	VERB
arjefm-1284	137	13	the	the	DET
arjefm-1284	137	14	effect	effect	NOUN
arjefm-1284	137	15	of	of	ADP
arjefm-1284	137	16	ipsas	ipsas	ADJ
arjefm-1284	137	17	adoption	adoption	NOUN
arjefm-1284	137	18	on	on	ADP
arjefm-1284	137	19	financial	financial	ADJ
arjefm-1284	137	20	reporting	reporting	NOUN
arjefm-1284	137	21	in	in	ADP
arjefm-1284	137	22	edo	edo	PROPN
arjefm-1284	137	23	state	state	NOUN
arjefm-1284	137	24	,	,	PUNCT
arjefm-1284	137	25	gathering	gather	VERB
arjefm-1284	137	26	both	both	CCONJ
arjefm-1284	137	27	primary	primary	ADJ
arjefm-1284	137	28	and	and	CCONJ
arjefm-1284	137	29	secondary	secondary	ADJ
arjefm-1284	137	30	data	datum	NOUN
arjefm-1284	137	31	from	from	ADP
arjefm-1284	137	32	150	150	NUM
arjefm-1284	137	33	accountants	accountant	NOUN
arjefm-1284	137	34	and	and	CCONJ
arjefm-1284	137	35	auditors	auditor	NOUN
arjefm-1284	137	36	across	across	ADP
arjefm-1284	137	37	state	state	NOUN
arjefm-1284	137	38	ministries	ministry	NOUN
arjefm-1284	137	39	and	and	CCONJ
arjefm-1284	137	40	agencies	agency	NOUN
arjefm-1284	137	41	(	(	PUNCT
arjefm-1284	137	42	n	n	PROPN
arjefm-1284	137	43	≈	≈	PROPN
arjefm-1284	137	44	200	200	NUM
arjefm-1284	137	45	;	;	PUNCT
arjefm-1284	137	46	n	n	PROPN
arjefm-1284	137	47	=	=	NUM
arjefm-1284	137	48	150	150	NUM
arjefm-1284	137	49	)	)	PUNCT
arjefm-1284	137	50	.	.	PUNCT
arjefm-1284	138	1	the	the	DET
arjefm-1284	138	2	mailto:contact@americaserial.com	mailto:contact@americaserial.com	PROPN
arjefm-1284	138	3	mailto:contact@americaserial.com	mailto:contact@americaserial.com	PROPN
arjefm-1284	138	4	american	american	PROPN
arjefm-1284	138	5	research	research	PROPN
arjefm-1284	138	6	journal	journal	PROPN
arjefm-1284	138	7	of	of	ADP
arjefm-1284	138	8	economics	economic	NOUN
arjefm-1284	138	9	,	,	PUNCT
arjefm-1284	138	10	finance	finance	NOUN
arjefm-1284	138	11	and	and	CCONJ
arjefm-1284	138	12	management	management	NOUN
arjefm-1284	138	13	volume	volume	NOUN
arjefm-1284	138	14	13	13	NUM
arjefm-1284	138	15	issue	issue	NOUN
arjefm-1284	138	16	4	4	NUM
arjefm-1284	138	17	,	,	PUNCT
arjefm-1284	138	18	october	october	PROPN
arjefm-1284	138	19	-	-	PUNCT
arjefm-1284	138	20	december	december	PROPN
arjefm-1284	138	21	2025	2025	NUM
arjefm-1284	138	22	issn	issn	NOUN
arjefm-1284	138	23	:	:	PUNCT
arjefm-1284	138	24	2836	2836	NUM
arjefm-1284	138	25	-	-	SYM
arjefm-1284	138	26	9416	9416	NUM
arjefm-1284	138	27	impact	impact	NOUN
arjefm-1284	138	28	factor	factor	NOUN
arjefm-1284	138	29	:	:	PUNCT
arjefm-1284	138	30	6.41	6.41	NUM
arjefm-1284	138	31	journal	journal	NOUN
arjefm-1284	138	32	homepage	homepage	NOUN
arjefm-1284	138	33	:	:	PUNCT
arjefm-1284	138	34	https://americaserial.com/journals/index.php/arjefm	https://americaserial.com/journals/index.php/arjefm	PROPN
arjefm-1284	138	35	email	email	NOUN
arjefm-1284	138	36	:	:	PUNCT
arjefm-1284	138	37	contact@americaserial.com	contact@americaserial.com	PROPN
arjefm-1284	138	38	official	official	ADJ
arjefm-1284	138	39	journal	journal	PROPN
arjefm-1284	138	40	of	of	ADP
arjefm-1284	138	41	america	america	PROPN
arjefm-1284	138	42	serial	serial	PROPN
arjefm-1284	138	43	publication	publication	NOUN
arjefm-1284	138	44	american	american	PROPN
arjefm-1284	138	45	research	research	PROPN
arjefm-1284	138	46	journal	journal	PROPN
arjefm-1284	138	47	of	of	ADP
arjefm-1284	138	48	economics	economic	NOUN
arjefm-1284	138	49	,	,	PUNCT
arjefm-1284	138	50	finance	finance	NOUN
arjefm-1284	138	51	and	and	CCONJ
arjefm-1284	138	52	management	management	NOUN
arjefm-1284	138	53	https://americaserial.com/journals/index.php/arjefm	https://americaserial.com/journals/index.php/arjefm	NOUN
arjefm-1284	138	54	,	,	PUNCT
arjefm-1284	138	55	email	email	NOUN
arjefm-1284	138	56	:	:	PUNCT
arjefm-1284	138	57	contact@americaserial.com	contact@americaserial.com	X
arjefm-1284	139	1	22	22	NUM
arjefm-1284	140	1	|	|	ADV
arjefm-1284	140	2	p	p	X
arjefm-1284	140	3	a	a	DET
arjefm-1284	140	4	g	g	NOUN
arjefm-1284	140	5	e	e	NOUN
arjefm-1284	140	6	researchers	researcher	NOUN
arjefm-1284	140	7	employed	employ	VERB
arjefm-1284	140	8	structured	structured	ADJ
arjefm-1284	140	9	questionnaires	questionnaire	NOUN
arjefm-1284	140	10	(	(	PUNCT
arjefm-1284	140	11	5	5	NUM
arjefm-1284	140	12	-	-	PUNCT
arjefm-1284	140	13	point	point	NOUN
arjefm-1284	140	14	likert	likert	ADJ
arjefm-1284	140	15	scale	scale	NOUN
arjefm-1284	140	16	)	)	PUNCT
arjefm-1284	140	17	and	and	CCONJ
arjefm-1284	140	18	content	content	VERB
arjefm-1284	140	19	analysis	analysis	NOUN
arjefm-1284	140	20	of	of	ADP
arjefm-1284	140	21	financial	financial	ADJ
arjefm-1284	140	22	statements	statement	NOUN
arjefm-1284	140	23	.	.	PUNCT
arjefm-1284	141	1	through	through	ADP
arjefm-1284	141	2	ols	ol	NOUN
arjefm-1284	141	3	regression	regression	NOUN
arjefm-1284	141	4	and	and	CCONJ
arjefm-1284	141	5	confirmatory	confirmatory	NOUN
arjefm-1284	141	6	factor	factor	NOUN
arjefm-1284	141	7	analysis	analysis	NOUN
arjefm-1284	141	8	,	,	PUNCT
arjefm-1284	141	9	they	they	PRON
arjefm-1284	141	10	found	find	VERB
arjefm-1284	141	11	ipsas	ipsas	ADJ
arjefm-1284	141	12	adoption	adoption	NOUN
arjefm-1284	141	13	had	have	VERB
arjefm-1284	141	14	a	a	DET
arjefm-1284	141	15	statistically	statistically	ADV
arjefm-1284	141	16	significant	significant	ADJ
arjefm-1284	141	17	positive	positive	ADJ
arjefm-1284	141	18	impact	impact	NOUN
arjefm-1284	141	19	(	(	PUNCT
arjefm-1284	141	20	β	β	X
arjefm-1284	141	21	=	=	SYM
arjefm-1284	141	22	0.29	0.29	NUM
arjefm-1284	141	23	,	,	PUNCT
arjefm-1284	141	24	p	p	X
arjefm-1284	141	25	<	<	X
arjefm-1284	141	26	.01	.01	NUM
arjefm-1284	141	27	)	)	PUNCT
arjefm-1284	141	28	on	on	ADP
arjefm-1284	141	29	financial	financial	ADJ
arjefm-1284	141	30	accountability	accountability	NOUN
arjefm-1284	141	31	and	and	CCONJ
arjefm-1284	141	32	audit	audit	NOUN
arjefm-1284	141	33	quality	quality	NOUN
arjefm-1284	141	34	.	.	PUNCT
arjefm-1284	142	1	they	they	PRON
arjefm-1284	142	2	further	far	ADV
arjefm-1284	142	3	noted	note	VERB
arjefm-1284	142	4	that	that	SCONJ
arjefm-1284	142	5	while	while	SCONJ
arjefm-1284	142	6	comparability	comparability	NOUN
arjefm-1284	142	7	improved	improve	VERB
arjefm-1284	142	8	modestly	modestly	ADV
arjefm-1284	142	9	(	(	PUNCT
arjefm-1284	142	10	β	β	X
arjefm-1284	142	11	=	=	SYM
arjefm-1284	142	12	0.18	0.18	NUM
arjefm-1284	142	13	,	,	PUNCT
arjefm-1284	142	14	p	p	X
arjefm-1284	142	15	<	<	X
arjefm-1284	142	16	.05	.05	NUM
arjefm-1284	142	17	)	)	PUNCT
arjefm-1284	142	18	,	,	PUNCT
arjefm-1284	142	19	full	full	ADJ
arjefm-1284	142	20	disclosure	disclosure	NOUN
arjefm-1284	142	21	advanced	advance	VERB
arjefm-1284	142	22	significantly	significantly	ADV
arjefm-1284	142	23	(	(	PUNCT
arjefm-1284	142	24	β	β	X
arjefm-1284	142	25	=	=	PUNCT
arjefm-1284	142	26	0.32	0.32	NUM
arjefm-1284	142	27	,	,	PUNCT
arjefm-1284	142	28	p	p	X
arjefm-1284	142	29	<	<	X
arjefm-1284	142	30	.001	.001	NUM
arjefm-1284	142	31	)	)	PUNCT
arjefm-1284	142	32	,	,	PUNCT
arjefm-1284	142	33	evidencing	evidence	VERB
arjefm-1284	142	34	real	real	ADJ
arjefm-1284	142	35	contributions	contribution	NOUN
arjefm-1284	142	36	of	of	ADP
arjefm-1284	142	37	accounting	accounting	NOUN
arjefm-1284	142	38	reforms	reform	NOUN
arjefm-1284	142	39	to	to	ADP
arjefm-1284	142	40	financial	financial	ADJ
arjefm-1284	142	41	transparency	transparency	NOUN
arjefm-1284	142	42	.	.	PUNCT
arjefm-1284	143	1	olusanya	olusanya	ADJ
arjefm-1284	143	2	,	,	PUNCT
arjefm-1284	143	3	akpan	akpan	ADJ
arjefm-1284	143	4	,	,	PUNCT
arjefm-1284	143	5	and	and	CCONJ
arjefm-1284	143	6	nwosu	nwosu	NOUN
arjefm-1284	143	7	(	(	PUNCT
arjefm-1284	143	8	2022	2022	NUM
arjefm-1284	143	9	)	)	PUNCT
arjefm-1284	143	10	analyzed	analyze	VERB
arjefm-1284	143	11	the	the	DET
arjefm-1284	143	12	rollout	rollout	NOUN
arjefm-1284	143	13	of	of	ADP
arjefm-1284	143	14	tsa	tsa	PROPN
arjefm-1284	143	15	and	and	CCONJ
arjefm-1284	143	16	eps	eps	PROPN
arjefm-1284	143	17	in	in	ADP
arjefm-1284	143	18	akwa	akwa	ADJ
arjefm-1284	143	19	ibom	ibom	ADJ
arjefm-1284	143	20	state	state	NOUN
arjefm-1284	143	21	petroleum	petroleum	NOUN
arjefm-1284	143	22	soes	soe	NOUN
arjefm-1284	143	23	.	.	PUNCT
arjefm-1284	144	1	respondents	respondent	NOUN
arjefm-1284	144	2	included	include	VERB
arjefm-1284	144	3	120	120	NUM
arjefm-1284	144	4	finance	finance	NOUN
arjefm-1284	144	5	and	and	CCONJ
arjefm-1284	144	6	accounting	accounting	NOUN
arjefm-1284	144	7	staff	staff	NOUN
arjefm-1284	144	8	(	(	PUNCT
arjefm-1284	144	9	n	n	CCONJ
arjefm-1284	144	10	 	 	SPACE
arjefm-1284	144	11	=	=	NOUN
arjefm-1284	144	12	 	 	SPACE
arjefm-1284	144	13	95	95	NUM
arjefm-1284	144	14	)	)	PUNCT
arjefm-1284	144	15	.	.	PUNCT
arjefm-1284	145	1	combining	combine	VERB
arjefm-1284	145	2	questionnaires	questionnaire	NOUN
arjefm-1284	145	3	with	with	ADP
arjefm-1284	145	4	balance	balance	NOUN
arjefm-1284	145	5	sheet	sheet	NOUN
arjefm-1284	145	6	reviews	review	NOUN
arjefm-1284	145	7	and	and	CCONJ
arjefm-1284	145	8	applying	apply	VERB
arjefm-1284	145	9	paired	pair	VERB
arjefm-1284	145	10	t	t	NOUN
arjefm-1284	145	11	-	-	PUNCT
arjefm-1284	145	12	tests	test	NOUN
arjefm-1284	145	13	and	and	CCONJ
arjefm-1284	145	14	panel	panel	NOUN
arjefm-1284	145	15	regression	regression	NOUN
arjefm-1284	145	16	,	,	PUNCT
arjefm-1284	145	17	they	they	PRON
arjefm-1284	145	18	observed	observe	VERB
arjefm-1284	145	19	a	a	DET
arjefm-1284	145	20	30	30	NUM
arjefm-1284	145	21	%	%	NOUN
arjefm-1284	145	22	reduction	reduction	NOUN
arjefm-1284	145	23	in	in	ADP
arjefm-1284	145	24	payment	payment	NOUN
arjefm-1284	145	25	processing	processing	NOUN
arjefm-1284	145	26	delays	delay	NOUN
arjefm-1284	145	27	(	(	PUNCT
arjefm-1284	145	28	t	t	NOUN
arjefm-1284	145	29	 	 	SPACE
arjefm-1284	145	30	=	=	NOUN
arjefm-1284	145	31	 	 	SPACE
arjefm-1284	145	32	–	–	PUNCT
arjefm-1284	145	33	5.21	5.21	NUM
arjefm-1284	145	34	,	,	PUNCT
arjefm-1284	145	35	p	p	X
arjefm-1284	145	36	 	 	SPACE
arjefm-1284	145	37	<	<	X
arjefm-1284	145	38	 	 	SPACE
arjefm-1284	145	39	.001	.001	NUM
arjefm-1284	145	40	)	)	PUNCT
arjefm-1284	145	41	and	and	CCONJ
arjefm-1284	145	42	significant	significant	ADJ
arjefm-1284	145	43	improvements	improvement	NOUN
arjefm-1284	145	44	in	in	ADP
arjefm-1284	145	45	current	current	ADJ
arjefm-1284	145	46	and	and	CCONJ
arjefm-1284	145	47	quick	quick	ADJ
arjefm-1284	145	48	ratios	ratio	NOUN
arjefm-1284	145	49	(	(	PUNCT
arjefm-1284	145	50	β	β	X
arjefm-1284	145	51	>	>	X
arjefm-1284	145	52	0.28	0.28	NUM
arjefm-1284	145	53	,	,	PUNCT
arjefm-1284	145	54	p	p	X
arjefm-1284	145	55	 	 	SPACE
arjefm-1284	145	56	<	<	X
arjefm-1284	145	57	 	 	SPACE
arjefm-1284	145	58	.01	.01	NUM
arjefm-1284	145	59	)	)	PUNCT
arjefm-1284	145	60	.	.	PUNCT
arjefm-1284	146	1	methodology	methodology	NOUN
arjefm-1284	146	2	this	this	DET
arjefm-1284	146	3	study	study	NOUN
arjefm-1284	146	4	adopts	adopt	VERB
arjefm-1284	146	5	an	an	DET
arjefm-1284	146	6	ex	ex	NOUN
arjefm-1284	146	7	-	-	ADJ
arjefm-1284	146	8	post	post	ADJ
arjefm-1284	146	9	-	-	ADJ
arjefm-1284	146	10	facto	facto	ADJ
arjefm-1284	146	11	research	research	NOUN
arjefm-1284	146	12	design	design	NOUN
arjefm-1284	146	13	to	to	PART
arjefm-1284	146	14	investigate	investigate	VERB
arjefm-1284	146	15	the	the	DET
arjefm-1284	146	16	effect	effect	NOUN
arjefm-1284	146	17	of	of	ADP
arjefm-1284	146	18	government	government	NOUN
arjefm-1284	146	19	accounting	accounting	NOUN
arjefm-1284	146	20	reforms	reform	NOUN
arjefm-1284	146	21	on	on	ADP
arjefm-1284	146	22	the	the	DET
arjefm-1284	146	23	financial	financial	ADJ
arjefm-1284	146	24	performance	performance	NOUN
arjefm-1284	146	25	of	of	ADP
arjefm-1284	146	26	state	state	NOUN
arjefm-1284	146	27	-	-	PUNCT
arjefm-1284	146	28	owned	own	VERB
arjefm-1284	146	29	enterprises	enterprise	NOUN
arjefm-1284	146	30	(	(	PUNCT
arjefm-1284	146	31	soes	soe	NOUN
arjefm-1284	146	32	)	)	PUNCT
arjefm-1284	146	33	in	in	ADP
arjefm-1284	146	34	nigeria	nigeria	PROPN
arjefm-1284	146	35	.	.	PUNCT
arjefm-1284	147	1	ex	ex	ADJ
arjefm-1284	147	2	-	-	ADJ
arjefm-1284	147	3	post	post	ADJ
arjefm-1284	147	4	-	-	ADJ
arjefm-1284	147	5	facto	facto	ADJ
arjefm-1284	147	6	designs	design	NOUN
arjefm-1284	147	7	are	be	AUX
arjefm-1284	147	8	particularly	particularly	ADV
arjefm-1284	147	9	appropriate	appropriate	ADJ
arjefm-1284	147	10	for	for	ADP
arjefm-1284	147	11	studies	study	NOUN
arjefm-1284	147	12	in	in	ADP
arjefm-1284	147	13	which	which	PRON
arjefm-1284	147	14	variables	variable	NOUN
arjefm-1284	147	15	can	can	AUX
arjefm-1284	147	16	not	not	PART
arjefm-1284	147	17	be	be	AUX
arjefm-1284	147	18	manipulated	manipulate	VERB
arjefm-1284	147	19	due	due	ADP
arjefm-1284	147	20	to	to	ADP
arjefm-1284	147	21	their	their	PRON
arjefm-1284	147	22	historical	historical	ADJ
arjefm-1284	147	23	or	or	CCONJ
arjefm-1284	147	24	systemic	systemic	ADJ
arjefm-1284	147	25	nature	nature	NOUN
arjefm-1284	147	26	,	,	PUNCT
arjefm-1284	147	27	such	such	ADJ
arjefm-1284	147	28	as	as	ADP
arjefm-1284	147	29	governmental	governmental	ADJ
arjefm-1284	147	30	reforms	reform	NOUN
arjefm-1284	147	31	(	(	PUNCT
arjefm-1284	147	32	asuquo	asuquo	NOUN
arjefm-1284	147	33	,	,	PUNCT
arjefm-1284	147	34	2022	2022	NUM
arjefm-1284	147	35	)	)	PUNCT
arjefm-1284	147	36	.	.	PUNCT
arjefm-1284	148	1	sources	source	NOUN
arjefm-1284	148	2	of	of	ADP
arjefm-1284	148	3	data	datum	NOUN
arjefm-1284	148	4	collection	collection	NOUN
arjefm-1284	148	5	the	the	DET
arjefm-1284	148	6	data	datum	NOUN
arjefm-1284	148	7	for	for	ADP
arjefm-1284	148	8	the	the	DET
arjefm-1284	148	9	study	study	NOUN
arjefm-1284	148	10	was	be	AUX
arjefm-1284	148	11	obtained	obtain	VERB
arjefm-1284	148	12	from	from	ADP
arjefm-1284	148	13	the	the	DET
arjefm-1284	148	14	audited	audit	VERB
arjefm-1284	148	15	annual	annual	ADJ
arjefm-1284	148	16	corporative	corporative	ADJ
arjefm-1284	148	17	reports	report	NOUN
arjefm-1284	148	18	,	,	PUNCT
arjefm-1284	148	19	annual	annual	ADJ
arjefm-1284	148	20	financial	financial	ADJ
arjefm-1284	148	21	statements	statement	NOUN
arjefm-1284	148	22	of	of	ADP
arjefm-1284	148	23	selected	select	VERB
arjefm-1284	148	24	state	state	NOUN
arjefm-1284	148	25	-	-	PUNCT
arjefm-1284	148	26	owned	own	VERB
arjefm-1284	148	27	enterprises	enterprise	NOUN
arjefm-1284	148	28	,	,	PUNCT
arjefm-1284	148	29	public	public	ADJ
arjefm-1284	148	30	accounts	account	NOUN
arjefm-1284	148	31	committee	committee	NOUN
arjefm-1284	148	32	reports	report	VERB
arjefm-1284	148	33	,	,	PUNCT
arjefm-1284	148	34	central	central	ADJ
arjefm-1284	148	35	bank	bank	NOUN
arjefm-1284	148	36	of	of	ADP
arjefm-1284	148	37	nigeria	nigeria	PROPN
arjefm-1284	148	38	(	(	PUNCT
arjefm-1284	148	39	cbn	cbn	PROPN
arjefm-1284	148	40	)	)	PUNCT
arjefm-1284	148	41	statistical	statistical	ADJ
arjefm-1284	148	42	bulletins	bulletin	NOUN
arjefm-1284	148	43	and	and	CCONJ
arjefm-1284	148	44	peer	peer	NOUN
arjefm-1284	148	45	-	-	PUNCT
arjefm-1284	148	46	reviewed	review	VERB
arjefm-1284	148	47	journal	journal	NOUN
arjefm-1284	148	48	articles	article	NOUN
arjefm-1284	148	49	and	and	CCONJ
arjefm-1284	148	50	policy	policy	NOUN
arjefm-1284	148	51	briefs	brief	NOUN
arjefm-1284	148	52	on	on	ADP
arjefm-1284	148	53	nigerian	nigerian	ADJ
arjefm-1284	148	54	accounting	accounting	NOUN
arjefm-1284	148	55	reforms	reform	NOUN
arjefm-1284	148	56	.	.	PUNCT
arjefm-1284	149	1	data	datum	NOUN
arjefm-1284	149	2	collected	collect	VERB
arjefm-1284	149	3	cover	cover	VERB
arjefm-1284	149	4	the	the	DET
arjefm-1284	149	5	period	period	NOUN
arjefm-1284	149	6	of	of	ADP
arjefm-1284	149	7	13years	13years	PROPN
arjefm-1284	149	8	(	(	PUNCT
arjefm-1284	149	9	2012	2012	NUM
arjefm-1284	149	10	to	to	ADP
arjefm-1284	149	11	2024	2024	NUM
arjefm-1284	149	12	)	)	PUNCT
arjefm-1284	149	13	.	.	PUNCT
arjefm-1284	150	1	data	datum	NOUN
arjefm-1284	150	2	extraction	extraction	NOUN
arjefm-1284	150	3	adhered	adhere	VERB
arjefm-1284	150	4	to	to	ADP
arjefm-1284	150	5	standardized	standardized	ADJ
arjefm-1284	150	6	protocols	protocol	NOUN
arjefm-1284	150	7	,	,	PUNCT
arjefm-1284	150	8	including	include	VERB
arjefm-1284	150	9	double	double	ADJ
arjefm-1284	150	10	data	datum	NOUN
arjefm-1284	150	11	entry	entry	NOUN
arjefm-1284	150	12	and	and	CCONJ
arjefm-1284	150	13	automated	automate	VERB
arjefm-1284	150	14	validation	validation	NOUN
arjefm-1284	150	15	rules	rule	NOUN
arjefm-1284	150	16	using	use	VERB
arjefm-1284	150	17	microsoft	microsoft	PROPN
arjefm-1284	150	18	excel	excel	PROPN
arjefm-1284	150	19	and	and	CCONJ
arjefm-1284	150	20	stata	stata	VERB
arjefm-1284	150	21	to	to	PART
arjefm-1284	150	22	detect	detect	VERB
arjefm-1284	150	23	inconsistencies	inconsistency	NOUN
arjefm-1284	150	24	and	and	CCONJ
arjefm-1284	150	25	anomalies	anomaly	NOUN
arjefm-1284	150	26	(	(	PUNCT
arjefm-1284	150	27	bryman	bryman	NOUN
arjefm-1284	150	28	,	,	PUNCT
arjefm-1284	150	29	2016	2016	NUM
arjefm-1284	150	30	;	;	PUNCT
arjefm-1284	150	31	saunders	saunder	NOUN
arjefm-1284	150	32	et	et	PROPN
arjefm-1284	150	33	al	al	PROPN
arjefm-1284	150	34	.	.	PROPN
arjefm-1284	150	35	,	,	PUNCT
arjefm-1284	150	36	2019	2019	NUM
arjefm-1284	150	37	)	)	PUNCT
arjefm-1284	150	38	population	population	NOUN
arjefm-1284	150	39	of	of	ADP
arjefm-1284	150	40	the	the	DET
arjefm-1284	150	41	study	study	NOUN
arjefm-1284	150	42	the	the	DET
arjefm-1284	150	43	population	population	NOUN
arjefm-1284	150	44	of	of	ADP
arjefm-1284	150	45	this	this	DET
arjefm-1284	150	46	study	study	NOUN
arjefm-1284	150	47	consist	consist	VERB
arjefm-1284	150	48	of	of	ADP
arjefm-1284	150	49	6	6	NUM
arjefm-1284	150	50	active	active	ADJ
arjefm-1284	150	51	state	state	NOUN
arjefm-1284	150	52	-	-	PUNCT
arjefm-1284	150	53	owned	own	VERB
arjefm-1284	150	54	enterprise	enterprise	NOUN
arjefm-1284	150	55	randomly	randomly	ADV
arjefm-1284	150	56	selected	select	VERB
arjefm-1284	150	57	from	from	ADP
arjefm-1284	150	58	three	three	NUM
arjefm-1284	150	59	(	(	PUNCT
arjefm-1284	150	60	3	3	NUM
arjefm-1284	150	61	)	)	PUNCT
arjefm-1284	150	62	south	south	PROPN
arjefm-1284	150	63	east	east	PROPN
arjefm-1284	150	64	state	state	PROPN
arjefm-1284	150	65	of	of	ADP
arjefm-1284	150	66	nigeria	nigeria	PROPN
arjefm-1284	150	67	.	.	PUNCT
arjefm-1284	151	1	two	two	NUM
arjefm-1284	151	2	enterprises	enterprise	NOUN
arjefm-1284	151	3	were	be	AUX
arjefm-1284	151	4	randomly	randomly	ADV
arjefm-1284	151	5	selected	select	VERB
arjefm-1284	151	6	from	from	ADP
arjefm-1284	151	7	each	each	DET
arjefm-1284	151	8	state	state	NOUN
arjefm-1284	151	9	as	as	SCONJ
arjefm-1284	151	10	shown	show	VERB
arjefm-1284	151	11	in	in	ADP
arjefm-1284	151	12	table	table	NOUN
arjefm-1284	151	13	1	1	NUM
arjefm-1284	151	14	below	below	ADV
arjefm-1284	151	15	.	.	PUNCT
arjefm-1284	152	1	s	s	X
arjefm-1284	152	2	/	/	SYM
arjefm-1284	152	3	n	n	CCONJ
arjefm-1284	152	4	state	state	NOUN
arjefm-1284	152	5	owned	own	VERB
arjefm-1284	152	6	enterprise	enterprise	NOUN
arjefm-1284	152	7	state	state	NOUN
arjefm-1284	152	8	1	1	NUM
arjefm-1284	152	9	anambra	anambra	PROPN
arjefm-1284	152	10	state	state	NOUN
arjefm-1284	152	11	investment	investment	NOUN
arjefm-1284	152	12	promotion	promotion	NOUN
arjefm-1284	152	13	and	and	CCONJ
arjefm-1284	152	14	protection	protection	NOUN
arjefm-1284	152	15	agency	agency	PROPN
arjefm-1284	152	16	(	(	PUNCT
arjefm-1284	152	17	ansippa	ansippa	PROPN
arjefm-1284	152	18	)	)	PUNCT
arjefm-1284	152	19	anambra	anambra	PROPN
arjefm-1284	152	20	2	2	NUM
arjefm-1284	152	21	anambra	anambra	PROPN
arjefm-1284	152	22	state	state	NOUN
arjefm-1284	152	23	solid	solid	ADJ
arjefm-1284	152	24	minerals	mineral	NOUN
arjefm-1284	152	25	development	development	NOUN
arjefm-1284	152	26	company	company	NOUN
arjefm-1284	152	27	limited	limit	VERB
arjefm-1284	152	28	(	(	PUNCT
arjefm-1284	152	29	ansmdcl	ansmdcl	NOUN
arjefm-1284	152	30	)	)	PUNCT
arjefm-1284	152	31	anambra	anambra	PROPN
arjefm-1284	152	32	researchers	researcher	NOUN
arjefm-1284	152	33	compilation	compilation	NOUN
arjefm-1284	152	34	(	(	PUNCT
arjefm-1284	152	35	2025	2025	NUM
arjefm-1284	152	36	)	)	PUNCT
arjefm-1284	152	37	mailto:contact@americaserial.com	mailto:contact@americaserial.com	PROPN
arjefm-1284	152	38	mailto:contact@americaserial.com	mailto:contact@americaserial.com	PROPN
arjefm-1284	153	1	american	american	PROPN
arjefm-1284	153	2	research	research	PROPN
arjefm-1284	153	3	journal	journal	PROPN
arjefm-1284	153	4	of	of	ADP
arjefm-1284	153	5	economics	economic	NOUN
arjefm-1284	153	6	,	,	PUNCT
arjefm-1284	153	7	finance	finance	NOUN
arjefm-1284	153	8	and	and	CCONJ
arjefm-1284	153	9	management	management	NOUN
arjefm-1284	153	10	volume	volume	NOUN
arjefm-1284	153	11	13	13	NUM
arjefm-1284	153	12	issue	issue	NOUN
arjefm-1284	153	13	4	4	NUM
arjefm-1284	153	14	,	,	PUNCT
arjefm-1284	153	15	october	october	PROPN
arjefm-1284	153	16	-	-	PUNCT
arjefm-1284	153	17	december	december	PROPN
arjefm-1284	153	18	2025	2025	NUM
arjefm-1284	153	19	issn	issn	NOUN
arjefm-1284	153	20	:	:	PUNCT
arjefm-1284	153	21	2836	2836	NUM
arjefm-1284	153	22	-	-	SYM
arjefm-1284	153	23	9416	9416	NUM
arjefm-1284	153	24	impact	impact	NOUN
arjefm-1284	153	25	factor	factor	NOUN
arjefm-1284	153	26	:	:	PUNCT
arjefm-1284	153	27	6.41	6.41	NUM
arjefm-1284	153	28	journal	journal	NOUN
arjefm-1284	153	29	homepage	homepage	NOUN
arjefm-1284	153	30	:	:	PUNCT
arjefm-1284	153	31	https://americaserial.com/journals/index.php/arjefm	https://americaserial.com/journals/index.php/arjefm	PROPN
arjefm-1284	153	32	email	email	NOUN
arjefm-1284	153	33	:	:	PUNCT
arjefm-1284	153	34	contact@americaserial.com	contact@americaserial.com	PROPN
arjefm-1284	153	35	official	official	ADJ
arjefm-1284	153	36	journal	journal	PROPN
arjefm-1284	153	37	of	of	ADP
arjefm-1284	153	38	america	america	PROPN
arjefm-1284	153	39	serial	serial	PROPN
arjefm-1284	153	40	publication	publication	NOUN
arjefm-1284	153	41	american	american	PROPN
arjefm-1284	153	42	research	research	PROPN
arjefm-1284	153	43	journal	journal	PROPN
arjefm-1284	153	44	of	of	ADP
arjefm-1284	153	45	economics	economic	NOUN
arjefm-1284	153	46	,	,	PUNCT
arjefm-1284	153	47	finance	finance	NOUN
arjefm-1284	153	48	and	and	CCONJ
arjefm-1284	153	49	management	management	NOUN
arjefm-1284	153	50	https://americaserial.com/journals/index.php/arjefm	https://americaserial.com/journals/index.php/arjefm	NOUN
arjefm-1284	153	51	,	,	PUNCT
arjefm-1284	153	52	email	email	NOUN
arjefm-1284	153	53	:	:	PUNCT
arjefm-1284	153	54	contact@americaserial.com	contact@americaserial.com	X
arjefm-1284	153	55	23	23	NUM
arjefm-1284	154	1	|	|	ADV
arjefm-1284	154	2	p	p	X
arjefm-1284	154	3	a	a	DET
arjefm-1284	154	4	g	g	NOUN
arjefm-1284	154	5	e	e	NOUN
arjefm-1284	154	6	sample	sample	NOUN
arjefm-1284	154	7	size	size	NOUN
arjefm-1284	154	8	of	of	ADP
arjefm-1284	154	9	the	the	DET
arjefm-1284	154	10	study	study	NOUN
arjefm-1284	154	11	the	the	DET
arjefm-1284	154	12	entire	entire	ADJ
arjefm-1284	154	13	population	population	NOUN
arjefm-1284	154	14	of	of	ADP
arjefm-1284	154	15	the	the	DET
arjefm-1284	154	16	study	study	NOUN
arjefm-1284	154	17	constitute	constitute	VERB
arjefm-1284	154	18	the	the	DET
arjefm-1284	154	19	sample	sample	NOUN
arjefm-1284	154	20	size	size	NOUN
arjefm-1284	154	21	.	.	PUNCT
arjefm-1284	155	1	this	this	PRON
arjefm-1284	155	2	implies	imply	VERB
arjefm-1284	155	3	that	that	SCONJ
arjefm-1284	155	4	the	the	DET
arjefm-1284	155	5	entire	entire	ADJ
arjefm-1284	155	6	population	population	NOUN
arjefm-1284	155	7	is	be	AUX
arjefm-1284	155	8	our	our	PRON
arjefm-1284	155	9	sample	sample	NOUN
arjefm-1284	155	10	size	size	NOUN
arjefm-1284	155	11	.	.	PUNCT
arjefm-1284	156	1	method	method	NOUN
arjefm-1284	156	2	of	of	ADP
arjefm-1284	156	3	data	datum	NOUN
arjefm-1284	156	4	analysis	analysis	NOUN
arjefm-1284	156	5	descriptive	descriptive	ADJ
arjefm-1284	156	6	statistics	statistic	NOUN
arjefm-1284	156	7	and	and	CCONJ
arjefm-1284	156	8	multiple	multiple	ADJ
arjefm-1284	156	9	regression	regression	NOUN
arjefm-1284	156	10	analysis	analysis	NOUN
arjefm-1284	156	11	were	be	AUX
arjefm-1284	156	12	performed	perform	VERB
arjefm-1284	156	13	using	use	VERB
arjefm-1284	156	14	sigmaplot	sigmaplot	NOUN
arjefm-1284	156	15	(	(	PUNCT
arjefm-1284	156	16	version	version	NOUN
arjefm-1284	156	17	15	15	NUM
arjefm-1284	156	18	)	)	PUNCT
arjefm-1284	156	19	due	due	ADP
arjefm-1284	156	20	to	to	ADP
arjefm-1284	156	21	their	their	PRON
arjefm-1284	156	22	extensive	extensive	ADJ
arjefm-1284	156	23	econometric	econometric	ADJ
arjefm-1284	156	24	capabilities	capability	NOUN
arjefm-1284	156	25	and	and	CCONJ
arjefm-1284	156	26	suitability	suitability	NOUN
arjefm-1284	156	27	for	for	ADP
arjefm-1284	156	28	secondary	secondary	ADJ
arjefm-1284	156	29	,	,	PUNCT
arjefm-1284	156	30	panel	panel	NOUN
arjefm-1284	156	31	-	-	PUNCT
arjefm-1284	156	32	based	base	VERB
arjefm-1284	156	33	datasets	dataset	NOUN
arjefm-1284	156	34	diagnostic	diagnostic	ADJ
arjefm-1284	156	35	test	test	NOUN
arjefm-1284	156	36	were	be	AUX
arjefm-1284	156	37	also	also	ADV
arjefm-1284	156	38	performed	perform	VERB
arjefm-1284	156	39	variably	variably	ADV
arjefm-1284	156	40	panel	panel	NOUN
arjefm-1284	156	41	ordinary	ordinary	ADJ
arjefm-1284	156	42	least	least	ADJ
arjefm-1284	156	43	square	square	ADJ
arjefm-1284	156	44	(	(	PUNCT
arjefm-1284	156	45	pls	pls	INTJ
arjefm-1284	156	46	)	)	PUNCT
arjefm-1284	156	47	panel	panel	NOUN
arjefm-1284	156	48	least	least	ADJ
arjefm-1284	156	49	square	square	ADJ
arjefm-1284	156	50	method	method	NOUN
arjefm-1284	156	51	is	be	AUX
arjefm-1284	156	52	applied	apply	VERB
arjefm-1284	156	53	when	when	SCONJ
arjefm-1284	156	54	firm	firm	ADJ
arjefm-1284	156	55	specific	specific	ADJ
arjefm-1284	156	56	effects	effect	NOUN
arjefm-1284	156	57	are	be	AUX
arjefm-1284	156	58	variant	variant	ADJ
arjefm-1284	156	59	over	over	ADP
arjefm-1284	156	60	time	time	NOUN
arjefm-1284	156	61	and	and	CCONJ
arjefm-1284	156	62	there	there	PRON
arjefm-1284	156	63	is	be	VERB
arjefm-1284	156	64	time	time	NOUN
arjefm-1284	156	65	specific	specific	ADJ
arjefm-1284	156	66	effect	effect	NOUN
arjefm-1284	156	67	.	.	PUNCT
arjefm-1284	157	1	omitted	omit	VERB
arjefm-1284	157	2	variable	variable	ADJ
arjefm-1284	157	3	bias	bias	NOUN
arjefm-1284	157	4	may	may	AUX
arjefm-1284	157	5	lead	lead	VERB
arjefm-1284	157	6	to	to	ADP
arjefm-1284	157	7	unobserved	unobserved	ADJ
arjefm-1284	157	8	heterogeneity	heterogeneity	NOUN
arjefm-1284	157	9	(	(	PUNCT
arjefm-1284	157	10	data	datum	NOUN
arjefm-1284	157	11	limitation	limitation	NOUN
arjefm-1284	157	12	or	or	CCONJ
arjefm-1284	157	13	ignorance	ignorance	NOUN
arjefm-1284	157	14	,	,	PUNCT
arjefm-1284	157	15	unobserved	unobserved	ADJ
arjefm-1284	157	16	variables	variable	NOUN
arjefm-1284	157	17	)	)	PUNCT
arjefm-1284	157	18	in	in	ADP
arjefm-1284	157	19	a	a	DET
arjefm-1284	157	20	panel	panel	NOUN
arjefm-1284	157	21	data	datum	NOUN
arjefm-1284	157	22	model	model	NOUN
arjefm-1284	157	23	.	.	PUNCT
arjefm-1284	158	1	the	the	DET
arjefm-1284	158	2	observed	observed	ADJ
arjefm-1284	158	3	heterogeneity	heterogeneity	NOUN
arjefm-1284	158	4	may	may	AUX
arjefm-1284	158	5	be	be	AUX
arjefm-1284	158	6	ignored	ignore	VERB
arjefm-1284	158	7	;	;	PUNCT
arjefm-1284	158	8	proxy	proxy	ADJ
arjefm-1284	158	9	variables	variable	NOUN
arjefm-1284	158	10	may	may	AUX
arjefm-1284	158	11	be	be	AUX
arjefm-1284	158	12	used	use	VERB
arjefm-1284	158	13	to	to	PART
arjefm-1284	158	14	measure	measure	VERB
arjefm-1284	158	15	it	it	PRON
arjefm-1284	158	16	but	but	CCONJ
arjefm-1284	158	17	may	may	AUX
arjefm-1284	158	18	include	include	VERB
arjefm-1284	158	19	errors	error	NOUN
arjefm-1284	158	20	.	.	PUNCT
arjefm-1284	159	1	model	model	NOUN
arjefm-1284	159	2	specification	specification	NOUN
arjefm-1284	159	3	the	the	DET
arjefm-1284	159	4	study	study	NOUN
arjefm-1284	159	5	adopted	adopt	VERB
arjefm-1284	159	6	two	two	NUM
arjefm-1284	159	7	models	model	NOUN
arjefm-1284	159	8	to	to	PART
arjefm-1284	159	9	achieve	achieve	VERB
arjefm-1284	159	10	the	the	DET
arjefm-1284	159	11	set	set	ADJ
arjefm-1284	159	12	objectives	objective	NOUN
arjefm-1284	159	13	of	of	ADP
arjefm-1284	159	14	the	the	DET
arjefm-1284	159	15	study	study	NOUN
arjefm-1284	159	16	.	.	PUNCT
arjefm-1284	160	1	the	the	DET
arjefm-1284	160	2	first	first	ADJ
arjefm-1284	160	3	model	model	NOUN
arjefm-1284	160	4	captures	capture	VERB
arjefm-1284	160	5	the	the	DET
arjefm-1284	160	6	direct	direct	ADJ
arjefm-1284	160	7	relationship	relationship	NOUN
arjefm-1284	160	8	between	between	ADP
arjefm-1284	160	9	government	government	NOUN
arjefm-1284	160	10	accounting	accounting	NOUN
arjefm-1284	160	11	reform	reform	NOUN
arjefm-1284	160	12	and	and	CCONJ
arjefm-1284	160	13	financial	financial	ADJ
arjefm-1284	160	14	performance	performance	NOUN
arjefm-1284	160	15	.	.	PUNCT
arjefm-1284	161	1	therefore	therefore	ADV
arjefm-1284	161	2	,	,	PUNCT
arjefm-1284	161	3	we	we	PRON
arjefm-1284	161	4	can	can	AUX
arjefm-1284	161	5	say	say	VERB
arjefm-1284	161	6	that	that	PRON
arjefm-1284	161	7	;	;	PUNCT
arjefm-1284	161	8	(	(	PUNCT
arjefm-1284	161	9	fp	fp	X
arjefm-1284	161	10	)	)	PUNCT
arjefm-1284	161	11	=	=	SYM
arjefm-1284	161	12	ocf+atr+error	ocf+atr+error	PROPN
arjefm-1284	161	13	ii	ii	PROPN
arjefm-1284	161	14	substituting	substitute	VERB
arjefm-1284	161	15	equation	equation	NOUN
arjefm-1284	161	16	(	(	PUNCT
arjefm-1284	161	17	3.3	3.3	NUM
arjefm-1284	161	18	)	)	PUNCT
arjefm-1284	161	19	in	in	ADP
arjefm-1284	161	20	equation	equation	NOUN
arjefm-1284	161	21	2	2	NUM
arjefm-1284	161	22	in	in	ADP
arjefm-1284	161	23	place	place	NOUN
arjefm-1284	161	24	of	of	ADP
arjefm-1284	161	25	financial	financial	ADJ
arjefm-1284	161	26	performance	performance	NOUN
arjefm-1284	161	27	(	(	PUNCT
arjefm-1284	161	28	fp	fp	X
arjefm-1284	161	29	)	)	PUNCT
arjefm-1284	161	30	,	,	PUNCT
arjefm-1284	161	31	we	we	PRON
arjefm-1284	161	32	have	have	VERB
arjefm-1284	161	33	the	the	DET
arjefm-1284	161	34	econometrically	econometrically	ADV
arjefm-1284	161	35	model	model	NOUN
arjefm-1284	161	36	to	to	PART
arjefm-1284	161	37	be	be	AUX
arjefm-1284	161	38	gar=	gar=	PROPN
arjefm-1284	162	1	β0	β0	NOUN
arjefm-1284	162	2	+	+	CCONJ
arjefm-1284	162	3	β1ocf+	β1ocf+	NOUN
arjefm-1284	162	4	β2atr+error	β2atr+error	NOUN
arjefm-1284	162	5	where	where	SCONJ
arjefm-1284	162	6	:	:	PUNCT
arjefm-1284	162	7	β0β2=	β0β2=	ADP
arjefm-1284	162	8	coefficient	coefficient	NOUN
arjefm-1284	162	9	of	of	ADP
arjefm-1284	162	10	proxies	proxy	NOUN
arjefm-1284	162	11	of	of	ADP
arjefm-1284	162	12	independent	independent	ADJ
arjefm-1284	162	13	variable	variable	ADJ
arjefm-1284	162	14	gar	gar	NOUN
arjefm-1284	162	15	=	=	NOUN
arjefm-1284	162	16	government	government	NOUN
arjefm-1284	162	17	accounting	accounting	NOUN
arjefm-1284	162	18	reforms	reform	NOUN
arjefm-1284	162	19	fp	fp	NOUN
arjefm-1284	162	20	=	=	ADJ
arjefm-1284	162	21	financial	financial	ADJ
arjefm-1284	162	22	performance	performance	NOUN
arjefm-1284	162	23	ocf	ocf	NOUN
arjefm-1284	162	24	=	=	NOUN
arjefm-1284	162	25	operating	operate	VERB
arjefm-1284	162	26	cash	cash	NOUN
arjefm-1284	162	27	atr=	atr=	PROPN
arjefm-1284	162	28	flow	flow	NOUN
arjefm-1284	162	29	and	and	CCONJ
arjefm-1284	162	30	asset	asset	NOUN
arjefm-1284	162	31	turnover	turnover	NOUN
arjefm-1284	162	32	ratio	ratio	NOUN
arjefm-1284	162	33	apriori	apriori	ADV
arjefm-1284	162	34	expectations	expectation	VERB
arjefm-1284	162	35	:	:	PUNCT
arjefm-1284	162	36	β1β2	β1β2	X
arjefm-1284	162	37	,	,	PUNCT
arjefm-1284	162	38	>	>	X
arjefm-1284	162	39	0	0	PUNCT
arjefm-1284	163	1	but	but	CCONJ
arjefm-1284	163	2	each	each	PRON
arjefm-1284	163	3	of	of	ADP
arjefm-1284	163	4	the	the	DET
arjefm-1284	163	5	specific	specific	ADJ
arjefm-1284	163	6	objectives	objective	NOUN
arjefm-1284	163	7	can	can	AUX
arjefm-1284	163	8	be	be	AUX
arjefm-1284	163	9	represented	represent	VERB
arjefm-1284	163	10	and	and	CCONJ
arjefm-1284	163	11	measured	measure	VERB
arjefm-1284	163	12	with	with	ADP
arjefm-1284	163	13	the	the	DET
arjefm-1284	163	14	following	follow	VERB
arjefm-1284	163	15	model	model	NOUN
arjefm-1284	163	16	model	model	NOUN
arjefm-1284	163	17	2	2	NUM
arjefm-1284	163	18	:	:	PUNCT
arjefm-1284	163	19	e	e	NOUN
arjefm-1284	163	20	-	-	NOUN
arjefm-1284	163	21	psr	psr	INTJ
arjefm-1284	163	22	=	=	SYM
arjefm-1284	163	23	β0	β0	PROPN
arjefm-1284	164	1	+	+	PROPN
arjefm-1284	164	2	ocf+atr+error	ocf+atr+error	NOUN
arjefm-1284	164	3	-	-	PUNCT
arjefm-1284	164	4	i	i	PRON
arjefm-1284	164	5	where	where	SCONJ
arjefm-1284	164	6	,	,	PUNCT
arjefm-1284	164	7	pbbr=	pbbr=	NUM
arjefm-1284	164	8	performance	performance	NOUN
arjefm-1284	164	9	-	-	PUNCT
arjefm-1284	164	10	based	base	VERB
arjefm-1284	164	11	budgeting	budgeting	NOUN
arjefm-1284	164	12	reform	reform	NOUN
arjefm-1284	164	13	e	e	NOUN
arjefm-1284	164	14	-	-	NOUN
arjefm-1284	164	15	psr=	psr=	PROPN
arjefm-1284	164	16	e	e	NOUN
arjefm-1284	164	17	-	-	NOUN
arjefm-1284	164	18	payment	payment	NOUN
arjefm-1284	164	19	system	system	NOUN
arjefm-1284	164	20	reform	reform	NOUN
arjefm-1284	164	21	decision	decision	NOUN
arjefm-1284	164	22	rule	rule	VERB
arjefm-1284	164	23	the	the	DET
arjefm-1284	164	24	hypotheses	hypothesis	NOUN
arjefm-1284	164	25	were	be	AUX
arjefm-1284	164	26	tested	test	VERB
arjefm-1284	164	27	at	at	ADP
arjefm-1284	164	28	5	5	NUM
arjefm-1284	164	29	%	%	NOUN
arjefm-1284	164	30	error	error	NOUN
arjefm-1284	164	31	margin	margin	NOUN
arjefm-1284	164	32	.	.	PUNCT
arjefm-1284	165	1	consequently	consequently	ADV
arjefm-1284	165	2	,	,	PUNCT
arjefm-1284	165	3	when	when	SCONJ
arjefm-1284	165	4	the	the	DET
arjefm-1284	165	5	p	p	NOUN
arjefm-1284	165	6	-	-	PUNCT
arjefm-1284	165	7	statistic	statistic	NOUN
arjefm-1284	165	8	appear	appear	VERB
arjefm-1284	165	9	less	less	ADJ
arjefm-1284	165	10	than	than	ADP
arjefm-1284	165	11	or	or	CCONJ
arjefm-1284	165	12	equal	equal	ADJ
arjefm-1284	165	13	to	to	ADP
arjefm-1284	165	14	critical	critical	ADJ
arjefm-1284	165	15	level	level	NOUN
arjefm-1284	165	16	of	of	ADP
arjefm-1284	165	17	0.05	0.05	NUM
arjefm-1284	165	18	,	,	PUNCT
arjefm-1284	165	19	we	we	PRON
arjefm-1284	165	20	shall	shall	AUX
arjefm-1284	165	21	accept	accept	VERB
arjefm-1284	165	22	the	the	DET
arjefm-1284	165	23	alternate	alternate	NOUN
arjefm-1284	165	24	and	and	CCONJ
arjefm-1284	165	25	uphold	uphold	VERB
arjefm-1284	165	26	that	that	DET
arjefm-1284	165	27	significant	significant	ADJ
arjefm-1284	165	28	association	association	NOUN
arjefm-1284	165	29	mailto:contact@americaserial.com	mailto:contact@americaserial.com	PROPN
arjefm-1284	165	30	mailto:contact@americaserial.com	mailto:contact@americaserial.com	PROPN
arjefm-1284	165	31	american	american	PROPN
arjefm-1284	165	32	research	research	PROPN
arjefm-1284	165	33	journal	journal	PROPN
arjefm-1284	165	34	of	of	ADP
arjefm-1284	165	35	economics	economic	NOUN
arjefm-1284	165	36	,	,	PUNCT
arjefm-1284	165	37	finance	finance	NOUN
arjefm-1284	165	38	and	and	CCONJ
arjefm-1284	165	39	management	management	NOUN
arjefm-1284	165	40	volume	volume	NOUN
arjefm-1284	165	41	13	13	NUM
arjefm-1284	165	42	issue	issue	NOUN
arjefm-1284	165	43	4	4	NUM
arjefm-1284	165	44	,	,	PUNCT
arjefm-1284	165	45	october	october	PROPN
arjefm-1284	165	46	-	-	PUNCT
arjefm-1284	165	47	december	december	PROPN
arjefm-1284	165	48	2025	2025	NUM
arjefm-1284	165	49	issn	issn	NOUN
arjefm-1284	165	50	:	:	PUNCT
arjefm-1284	165	51	2836	2836	NUM
arjefm-1284	165	52	-	-	SYM
arjefm-1284	165	53	9416	9416	NUM
arjefm-1284	165	54	impact	impact	NOUN
arjefm-1284	165	55	factor	factor	NOUN
arjefm-1284	165	56	:	:	PUNCT
arjefm-1284	165	57	6.41	6.41	NUM
arjefm-1284	165	58	journal	journal	NOUN
arjefm-1284	165	59	homepage	homepage	NOUN
arjefm-1284	165	60	:	:	PUNCT
arjefm-1284	165	61	https://americaserial.com/journals/index.php/arjefm	https://americaserial.com/journals/index.php/arjefm	PROPN
arjefm-1284	165	62	email	email	NOUN
arjefm-1284	165	63	:	:	PUNCT
arjefm-1284	165	64	contact@americaserial.com	contact@americaserial.com	PROPN
arjefm-1284	165	65	official	official	ADJ
arjefm-1284	165	66	journal	journal	PROPN
arjefm-1284	165	67	of	of	ADP
arjefm-1284	165	68	america	america	PROPN
arjefm-1284	165	69	serial	serial	PROPN
arjefm-1284	165	70	publication	publication	NOUN
arjefm-1284	165	71	american	american	PROPN
arjefm-1284	165	72	research	research	PROPN
arjefm-1284	165	73	journal	journal	PROPN
arjefm-1284	165	74	of	of	ADP
arjefm-1284	165	75	economics	economic	NOUN
arjefm-1284	165	76	,	,	PUNCT
arjefm-1284	165	77	finance	finance	NOUN
arjefm-1284	165	78	and	and	CCONJ
arjefm-1284	165	79	management	management	NOUN
arjefm-1284	165	80	https://americaserial.com/journals/index.php/arjefm	https://americaserial.com/journals/index.php/arjefm	NOUN
arjefm-1284	165	81	,	,	PUNCT
arjefm-1284	165	82	email	email	NOUN
arjefm-1284	165	83	:	:	PUNCT
arjefm-1284	166	1	contact@americaserial.com	contact@americaserial.com	X
arjefm-1284	166	2	24	24	NUM
arjefm-1284	167	1	|	|	ADV
arjefm-1284	167	2	p	p	NOUN
arjefm-1284	167	3	a	a	DET
arjefm-1284	167	4	g	g	NOUN
arjefm-1284	167	5	e	e	NOUN
arjefm-1284	167	6	exist	exist	VERB
arjefm-1284	167	7	.	.	PUNCT
arjefm-1284	168	1	conversely	conversely	ADV
arjefm-1284	168	2	,	,	PUNCT
arjefm-1284	168	3	when	when	SCONJ
arjefm-1284	168	4	the	the	DET
arjefm-1284	168	5	p	p	PROPN
arjefm-1284	168	6	-	-	PUNCT
arjefm-1284	168	7	statistics	statistic	NOUN
arjefm-1284	168	8	appear	appear	VERB
arjefm-1284	168	9	higher	high	ADJ
arjefm-1284	168	10	than	than	ADP
arjefm-1284	168	11	the	the	DET
arjefm-1284	168	12	critical	critical	ADJ
arjefm-1284	168	13	level	level	NOUN
arjefm-1284	168	14	of	of	ADP
arjefm-1284	168	15	0.05	0.05	NUM
arjefm-1284	168	16	,	,	PUNCT
arjefm-1284	168	17	the	the	DET
arjefm-1284	168	18	null	null	ADJ
arjefm-1284	168	19	hypothesis	hypothesis	NOUN
arjefm-1284	168	20	will	will	AUX
arjefm-1284	168	21	be	be	AUX
arjefm-1284	168	22	accepted	accept	VERB
arjefm-1284	168	23	and	and	CCONJ
arjefm-1284	168	24	the	the	DET
arjefm-1284	168	25	alternate	alternate	ADJ
arjefm-1284	168	26	hypothesis	hypothesis	NOUN
arjefm-1284	168	27	rejected	reject	VERB
arjefm-1284	168	28	.	.	PUNCT
arjefm-1284	169	1	data	datum	NOUN
arjefm-1284	169	2	analysis	analysis	NOUN
arjefm-1284	169	3	panel	panel	NOUN
arjefm-1284	169	4	regression	regression	VERB
arjefm-1284	169	5	analysis	analysis	NOUN
arjefm-1284	169	6	the	the	DET
arjefm-1284	169	7	study	study	NOUN
arjefm-1284	169	8	employed	employ	VERB
arjefm-1284	169	9	panel	panel	NOUN
arjefm-1284	169	10	regression	regression	VERB
arjefm-1284	169	11	analysis	analysis	NOUN
arjefm-1284	169	12	to	to	PART
arjefm-1284	169	13	ascertain	ascertain	VERB
arjefm-1284	169	14	the	the	DET
arjefm-1284	169	15	impact	impact	NOUN
arjefm-1284	169	16	of	of	ADP
arjefm-1284	169	17	government	government	NOUN
arjefm-1284	169	18	accounting	accounting	NOUN
arjefm-1284	169	19	reforms	reform	NOUN
arjefm-1284	169	20	on	on	ADP
arjefm-1284	169	21	financial	financial	ADJ
arjefm-1284	169	22	performance	performance	NOUN
arjefm-1284	169	23	of	of	ADP
arjefm-1284	169	24	state	state	NOUN
arjefm-1284	169	25	-	-	PUNCT
arjefm-1284	169	26	owned	own	VERB
arjefm-1284	169	27	enterprise	enterprise	NOUN
arjefm-1284	169	28	in	in	ADP
arjefm-1284	169	29	nigeria	nigeria	PROPN
arjefm-1284	169	30	and	and	CCONJ
arjefm-1284	169	31	how	how	SCONJ
arjefm-1284	169	32	the	the	DET
arjefm-1284	169	33	explanatory	explanatory	ADJ
arjefm-1284	169	34	variables	variable	NOUN
arjefm-1284	169	35	and	and	CCONJ
arjefm-1284	169	36	the	the	DET
arjefm-1284	169	37	dependent	dependent	ADJ
arjefm-1284	169	38	variable	variable	NOUN
arjefm-1284	169	39	are	be	AUX
arjefm-1284	169	40	related	relate	VERB
arjefm-1284	169	41	.	.	PUNCT
arjefm-1284	170	1	the	the	DET
arjefm-1284	170	2	summarized	summarize	VERB
arjefm-1284	170	3	results	result	NOUN
arjefm-1284	170	4	of	of	ADP
arjefm-1284	170	5	the	the	DET
arjefm-1284	170	6	panel	panel	NOUN
arjefm-1284	170	7	regression	regression	NOUN
arjefm-1284	170	8	analysis	analysis	NOUN
arjefm-1284	170	9	are	be	AUX
arjefm-1284	170	10	presented	present	VERB
arjefm-1284	170	11	in	in	ADP
arjefm-1284	170	12	the	the	DET
arjefm-1284	170	13	table	table	NOUN
arjefm-1284	170	14	below	below	ADV
arjefm-1284	170	15	.	.	PUNCT
arjefm-1284	171	1	table	table	NOUN
arjefm-1284	171	2	2	2	NUM
arjefm-1284	171	3	:	:	PUNCT
arjefm-1284	171	4	summary	summary	NOUN
arjefm-1284	171	5	of	of	ADP
arjefm-1284	171	6	regression	regression	NOUN
arjefm-1284	171	7	estimation	estimation	NOUN
arjefm-1284	171	8	(	(	PUNCT
arjefm-1284	171	9	anambra	anambra	PROPN
arjefm-1284	171	10	state	state	NOUN
arjefm-1284	171	11	investment	investment	NOUN
arjefm-1284	171	12	promotion	promotion	NOUN
arjefm-1284	171	13	and	and	CCONJ
arjefm-1284	171	14	protection	protection	NOUN
arjefm-1284	171	15	agency	agency	PROPN
arjefm-1284	171	16	(	(	PUNCT
arjefm-1284	171	17	ansippa	ansippa	PROPN
arjefm-1284	171	18	)	)	PUNCT
arjefm-1284	171	19	variables	variable	NOUN
arjefm-1284	171	20	coefficient	coefficient	VERB
arjefm-1284	171	21	std	std	PROPN
arjefm-1284	171	22	.	.	NOUN
arjefm-1284	171	23	error	error	NOUN
arjefm-1284	171	24	t	t	PROPN
arjefm-1284	171	25	p	p	PROPN
arjefm-1284	171	26	vif	vif	PROPN
arjefm-1284	171	27	constant	constant	ADJ
arjefm-1284	171	28	-7.724	-7.724	NUM
arjefm-1284	171	29	14.344	14.344	NUM
arjefm-1284	171	30	-0.538	-0.538	NUM
arjefm-1284	171	31	0.619	0.619	NUM
arjefm-1284	171	32	ocf	ocf	PROPN
arjefm-1284	171	33	0.222	0.222	NUM
arjefm-1284	171	34	0.165	0.165	NUM
arjefm-1284	171	35	1.344	1.344	NUM
arjefm-1284	171	36	0.250	0.250	NUM
arjefm-1284	171	37	675.733	675.733	NUM
arjefm-1284	171	38	atr	atr	PROPN
arjefm-1284	171	39	0.0231	0.0231	NUM
arjefm-1284	171	40	0.0950	0.0950	NUM
arjefm-1284	171	41	0.243	0.243	NUM
arjefm-1284	171	42	0.820	0.820	NUM
arjefm-1284	171	43	1.869	1.869	NUM
arjefm-1284	171	44	(	(	PUNCT
arjefm-1284	171	45	0.222	0.222	NUM
arjefm-1284	171	46	*	*	SYM
arjefm-1284	171	47	ocf	ocf	PROPN
arjefm-1284	171	48	)	)	PUNCT
arjefm-1284	172	1	+	+	CCONJ
arjefm-1284	172	2	(	(	PUNCT
arjefm-1284	172	3	0.0231	0.0231	NUM
arjefm-1284	172	4	*	*	PUNCT
arjefm-1284	172	5	atr	atr	PROPN
arjefm-1284	172	6	)	)	PUNCT
arjefm-1284	172	7	r	r	NOUN
arjefm-1284	172	8	=	=	SYM
arjefm-1284	172	9	0.997	0.997	NUM
arjefm-1284	172	10	rsqr	rsqr	NOUN
arjefm-1284	172	11	=	=	PROPN
arjefm-1284	172	12	0.994	0.994	NUM
arjefm-1284	172	13	adj	adj	X
arjefm-1284	172	14	rsqr	rsqr	PROPN
arjefm-1284	172	15	=	=	PROPN
arjefm-1284	172	16	0.981	0.981	NUM
arjefm-1284	172	17	standard	standard	ADJ
arjefm-1284	172	18	error	error	NOUN
arjefm-1284	172	19	of	of	ADP
arjefm-1284	172	20	estimate	estimate	NOUN
arjefm-1284	172	21	=	=	NOUN
arjefm-1284	172	22	1.095	1.095	NUM
arjefm-1284	172	23	the	the	DET
arjefm-1284	172	24	results	result	NOUN
arjefm-1284	172	25	presented	present	VERB
arjefm-1284	172	26	in	in	ADP
arjefm-1284	172	27	table	table	NOUN
arjefm-1284	172	28	2	2	NUM
arjefm-1284	172	29	offer	offer	VERB
arjefm-1284	172	30	an	an	DET
arjefm-1284	172	31	in	in	ADP
arjefm-1284	172	32	-	-	PUNCT
arjefm-1284	172	33	depth	depth	NOUN
arjefm-1284	172	34	statistical	statistical	ADJ
arjefm-1284	172	35	summary	summary	NOUN
arjefm-1284	172	36	of	of	ADP
arjefm-1284	172	37	the	the	DET
arjefm-1284	172	38	regression	regression	NOUN
arjefm-1284	172	39	estimation	estimation	NOUN
arjefm-1284	172	40	conducted	conduct	VERB
arjefm-1284	172	41	to	to	PART
arjefm-1284	172	42	examine	examine	VERB
arjefm-1284	172	43	the	the	DET
arjefm-1284	172	44	relationship	relationship	NOUN
arjefm-1284	172	45	between	between	ADP
arjefm-1284	172	46	financial	financial	ADJ
arjefm-1284	172	47	performance	performance	NOUN
arjefm-1284	172	48	indicators	indicator	NOUN
arjefm-1284	172	49	and	and	CCONJ
arjefm-1284	172	50	the	the	DET
arjefm-1284	172	51	implementation	implementation	NOUN
arjefm-1284	172	52	of	of	ADP
arjefm-1284	172	53	government	government	NOUN
arjefm-1284	172	54	accounting	accounting	NOUN
arjefm-1284	172	55	reforms	reform	NOUN
arjefm-1284	172	56	(	(	PUNCT
arjefm-1284	172	57	gar	gar	NOUN
arjefm-1284	172	58	)	)	PUNCT
arjefm-1284	172	59	at	at	ADP
arjefm-1284	172	60	the	the	DET
arjefm-1284	172	61	anambra	anambra	PROPN
arjefm-1284	172	62	state	state	PROPN
arjefm-1284	172	63	investment	investment	NOUN
arjefm-1284	172	64	promotion	promotion	NOUN
arjefm-1284	172	65	and	and	CCONJ
arjefm-1284	172	66	protection	protection	NOUN
arjefm-1284	172	67	agency	agency	PROPN
arjefm-1284	172	68	(	(	PUNCT
arjefm-1284	172	69	ansippa	ansippa	PROPN
arjefm-1284	172	70	)	)	PUNCT
arjefm-1284	172	71	.	.	PUNCT
arjefm-1284	173	1	the	the	DET
arjefm-1284	173	2	regression	regression	NOUN
arjefm-1284	173	3	model	model	NOUN
arjefm-1284	173	4	,	,	PUNCT
arjefm-1284	173	5	which	which	PRON
arjefm-1284	173	6	includes	include	VERB
arjefm-1284	173	7	variables	variable	NOUN
arjefm-1284	173	8	such	such	ADJ
arjefm-1284	173	9	as	as	ADP
arjefm-1284	173	10	ocf	ocf	PROPN
arjefm-1284	173	11	,	,	PUNCT
arjefm-1284	173	12	and	and	CCONJ
arjefm-1284	173	13	atr	atr	PROPN
arjefm-1284	173	14	,	,	PUNCT
arjefm-1284	173	15	was	be	AUX
arjefm-1284	173	16	designed	design	VERB
arjefm-1284	173	17	to	to	PART
arjefm-1284	173	18	determine	determine	VERB
arjefm-1284	173	19	how	how	SCONJ
arjefm-1284	173	20	these	these	DET
arjefm-1284	173	21	financial	financial	ADJ
arjefm-1284	173	22	metrics	metric	NOUN
arjefm-1284	173	23	collectively	collectively	ADV
arjefm-1284	173	24	explain	explain	VERB
arjefm-1284	173	25	variations	variation	NOUN
arjefm-1284	173	26	in	in	ADP
arjefm-1284	173	27	gar	gar	NOUN
arjefm-1284	173	28	.	.	PUNCT
arjefm-1284	174	1	the	the	DET
arjefm-1284	174	2	turnover	turnover	NOUN
arjefm-1284	174	3	ratio	ratio	NOUN
arjefm-1284	174	4	(	(	PUNCT
arjefm-1284	174	5	atr	atr	PROPN
arjefm-1284	174	6	)	)	PUNCT
arjefm-1284	174	7	,	,	PUNCT
arjefm-1284	174	8	yielded	yield	VERB
arjefm-1284	174	9	statistically	statistically	ADV
arjefm-1284	174	10	insignificant	insignificant	ADJ
arjefm-1284	174	11	results	result	NOUN
arjefm-1284	174	12	with	with	ADP
arjefm-1284	174	13	p	p	NOUN
arjefm-1284	174	14	-	-	PUNCT
arjefm-1284	174	15	values	value	NOUN
arjefm-1284	174	16	of	of	ADP
arjefm-1284	174	17	0.924	0.924	NUM
arjefm-1284	174	18	,	,	PUNCT
arjefm-1284	174	19	0.774	0.774	NUM
arjefm-1284	174	20	,	,	PUNCT
arjefm-1284	174	21	and	and	CCONJ
arjefm-1284	174	22	0.820	0.820	NUM
arjefm-1284	174	23	respectively	respectively	ADV
arjefm-1284	174	24	.	.	PUNCT
arjefm-1284	175	1	operating	operate	VERB
arjefm-1284	175	2	cash	cash	NOUN
arjefm-1284	175	3	flow	flow	NOUN
arjefm-1284	175	4	(	(	PUNCT
arjefm-1284	175	5	ocf	ocf	PROPN
arjefm-1284	175	6	)	)	PUNCT
arjefm-1284	175	7	,	,	PUNCT
arjefm-1284	175	8	though	though	SCONJ
arjefm-1284	175	9	showing	show	VERB
arjefm-1284	175	10	a	a	DET
arjefm-1284	175	11	positive	positive	ADJ
arjefm-1284	175	12	relationship	relationship	NOUN
arjefm-1284	175	13	with	with	ADP
arjefm-1284	175	14	gar	gar	NOUN
arjefm-1284	175	15	(	(	PUNCT
arjefm-1284	175	16	coefficient	coefficient	NOUN
arjefm-1284	175	17	=	=	PROPN
arjefm-1284	175	18	0.222	0.222	NUM
arjefm-1284	175	19	)	)	PUNCT
arjefm-1284	175	20	,	,	PUNCT
arjefm-1284	175	21	had	have	VERB
arjefm-1284	175	22	a	a	DET
arjefm-1284	175	23	p	p	NOUN
arjefm-1284	175	24	-	-	PUNCT
arjefm-1284	175	25	value	value	NOUN
arjefm-1284	175	26	of	of	ADP
arjefm-1284	175	27	0.250	0.250	NUM
arjefm-1284	175	28	,	,	PUNCT
arjefm-1284	175	29	again	again	ADV
arjefm-1284	175	30	not	not	PART
arjefm-1284	175	31	statistically	statistically	ADV
arjefm-1284	175	32	significant	significant	ADJ
arjefm-1284	175	33	.	.	PUNCT
arjefm-1284	176	1	interestingly	interestingly	ADV
arjefm-1284	176	2	,	,	PUNCT
arjefm-1284	176	3	atr	atr	PROPN
arjefm-1284	176	4	had	have	VERB
arjefm-1284	176	5	the	the	DET
arjefm-1284	176	6	lowest	low	ADJ
arjefm-1284	176	7	vif	vif	NOUN
arjefm-1284	176	8	at	at	ADP
arjefm-1284	176	9	1.869	1.869	NUM
arjefm-1284	176	10	,	,	PUNCT
arjefm-1284	176	11	which	which	PRON
arjefm-1284	176	12	implies	imply	VERB
arjefm-1284	176	13	less	less	ADJ
arjefm-1284	176	14	multicollinearity	multicollinearity	NOUN
arjefm-1284	176	15	and	and	CCONJ
arjefm-1284	176	16	possibly	possibly	ADV
arjefm-1284	176	17	a	a	DET
arjefm-1284	176	18	more	more	ADV
arjefm-1284	176	19	distinct	distinct	ADJ
arjefm-1284	176	20	,	,	PUNCT
arjefm-1284	176	21	though	though	SCONJ
arjefm-1284	176	22	still	still	ADV
arjefm-1284	176	23	insignificant	insignificant	ADJ
arjefm-1284	176	24	,	,	PUNCT
arjefm-1284	176	25	influence	influence	VERB
arjefm-1284	176	26	the	the	DET
arjefm-1284	176	27	dependent	dependent	ADJ
arjefm-1284	176	28	variable	variable	NOUN
arjefm-1284	176	29	.	.	PUNCT
arjefm-1284	177	1	the	the	DET
arjefm-1284	177	2	overall	overall	ADJ
arjefm-1284	177	3	lack	lack	NOUN
arjefm-1284	177	4	of	of	ADP
arjefm-1284	177	5	statistical	statistical	ADJ
arjefm-1284	177	6	significance	significance	NOUN
arjefm-1284	177	7	for	for	ADP
arjefm-1284	177	8	individual	individual	ADJ
arjefm-1284	177	9	predictors	predictor	NOUN
arjefm-1284	177	10	despite	despite	SCONJ
arjefm-1284	177	11	a	a	DET
arjefm-1284	177	12	high	high	ADJ
arjefm-1284	177	13	r	r	NOUN
arjefm-1284	177	14	-	-	PUNCT
arjefm-1284	177	15	squared	square	VERB
arjefm-1284	177	16	value	value	NOUN
arjefm-1284	177	17	suggests	suggest	VERB
arjefm-1284	177	18	that	that	SCONJ
arjefm-1284	177	19	the	the	DET
arjefm-1284	177	20	combined	combined	ADJ
arjefm-1284	177	21	influence	influence	NOUN
arjefm-1284	177	22	of	of	ADP
arjefm-1284	177	23	the	the	DET
arjefm-1284	177	24	financial	financial	ADJ
arjefm-1284	177	25	performance	performance	NOUN
arjefm-1284	177	26	indicators	indicator	NOUN
arjefm-1284	177	27	,	,	PUNCT
arjefm-1284	177	28	rather	rather	ADV
arjefm-1284	177	29	than	than	ADP
arjefm-1284	177	30	any	any	DET
arjefm-1284	177	31	single	single	ADJ
arjefm-1284	177	32	metric	metric	NOUN
arjefm-1284	177	33	,	,	PUNCT
arjefm-1284	177	34	plays	play	VERB
arjefm-1284	177	35	a	a	DET
arjefm-1284	177	36	critical	critical	ADJ
arjefm-1284	177	37	role	role	NOUN
arjefm-1284	177	38	in	in	ADP
arjefm-1284	177	39	explaining	explain	VERB
arjefm-1284	177	40	the	the	DET
arjefm-1284	177	41	variations	variation	NOUN
arjefm-1284	177	42	in	in	ADP
arjefm-1284	177	43	gar	gar	NOUN
arjefm-1284	177	44	implementation	implementation	NOUN
arjefm-1284	177	45	at	at	ADP
arjefm-1284	177	46	ansippa	ansippa	PROPN
arjefm-1284	177	47	.	.	PUNCT
arjefm-1284	178	1	this	this	DET
arjefm-1284	178	2	multicollinearity	multicollinearity	NOUN
arjefm-1284	178	3	issue	issue	NOUN
arjefm-1284	178	4	highlights	highlight	VERB
arjefm-1284	178	5	the	the	DET
arjefm-1284	178	6	complex	complex	ADJ
arjefm-1284	178	7	and	and	CCONJ
arjefm-1284	178	8	interdependent	interdependent	ADJ
arjefm-1284	178	9	nature	nature	NOUN
arjefm-1284	178	10	of	of	ADP
arjefm-1284	178	11	financial	financial	ADJ
arjefm-1284	178	12	performance	performance	NOUN
arjefm-1284	178	13	variables	variable	NOUN
arjefm-1284	178	14	in	in	ADP
arjefm-1284	178	15	public	public	ADJ
arjefm-1284	178	16	-	-	PUNCT
arjefm-1284	178	17	sector	sector	NOUN
arjefm-1284	178	18	institutions	institution	NOUN
arjefm-1284	178	19	.	.	PUNCT
arjefm-1284	179	1	mailto:contact@americaserial.com	mailto:contact@americaserial.com	X
arjefm-1284	179	2	mailto:contact@americaserial.com	mailto:contact@americaserial.com	PROPN
arjefm-1284	180	1	american	american	PROPN
arjefm-1284	180	2	research	research	PROPN
arjefm-1284	180	3	journal	journal	PROPN
arjefm-1284	180	4	of	of	ADP
arjefm-1284	180	5	economics	economic	NOUN
arjefm-1284	180	6	,	,	PUNCT
arjefm-1284	180	7	finance	finance	NOUN
arjefm-1284	180	8	and	and	CCONJ
arjefm-1284	180	9	management	management	NOUN
arjefm-1284	180	10	volume	volume	NOUN
arjefm-1284	180	11	13	13	NUM
arjefm-1284	180	12	issue	issue	NOUN
arjefm-1284	180	13	4	4	NUM
arjefm-1284	180	14	,	,	PUNCT
arjefm-1284	180	15	october	october	PROPN
arjefm-1284	180	16	-	-	PUNCT
arjefm-1284	180	17	december	december	PROPN
arjefm-1284	180	18	2025	2025	NUM
arjefm-1284	180	19	issn	issn	NOUN
arjefm-1284	180	20	:	:	PUNCT
arjefm-1284	180	21	2836	2836	NUM
arjefm-1284	180	22	-	-	SYM
arjefm-1284	180	23	9416	9416	NUM
arjefm-1284	180	24	impact	impact	NOUN
arjefm-1284	180	25	factor	factor	NOUN
arjefm-1284	180	26	:	:	PUNCT
arjefm-1284	180	27	6.41	6.41	NUM
arjefm-1284	180	28	journal	journal	NOUN
arjefm-1284	180	29	homepage	homepage	NOUN
arjefm-1284	180	30	:	:	PUNCT
arjefm-1284	180	31	https://americaserial.com/journals/index.php/arjefm	https://americaserial.com/journals/index.php/arjefm	PROPN
arjefm-1284	180	32	email	email	NOUN
arjefm-1284	180	33	:	:	PUNCT
arjefm-1284	180	34	contact@americaserial.com	contact@americaserial.com	PROPN
arjefm-1284	180	35	official	official	ADJ
arjefm-1284	180	36	journal	journal	PROPN
arjefm-1284	180	37	of	of	ADP
arjefm-1284	180	38	america	america	PROPN
arjefm-1284	180	39	serial	serial	PROPN
arjefm-1284	180	40	publication	publication	NOUN
arjefm-1284	180	41	american	american	PROPN
arjefm-1284	180	42	research	research	PROPN
arjefm-1284	180	43	journal	journal	PROPN
arjefm-1284	180	44	of	of	ADP
arjefm-1284	180	45	economics	economic	NOUN
arjefm-1284	180	46	,	,	PUNCT
arjefm-1284	180	47	finance	finance	NOUN
arjefm-1284	180	48	and	and	CCONJ
arjefm-1284	180	49	management	management	NOUN
arjefm-1284	180	50	https://americaserial.com/journals/index.php/arjefm	https://americaserial.com/journals/index.php/arjefm	NOUN
arjefm-1284	180	51	,	,	PUNCT
arjefm-1284	180	52	email	email	NOUN
arjefm-1284	180	53	:	:	PUNCT
arjefm-1284	180	54	contact@americaserial.com	contact@americaserial.com	X
arjefm-1284	181	1	25	25	NUM
arjefm-1284	182	1	|	|	ADV
arjefm-1284	182	2	p	p	ADP
arjefm-1284	182	3	a	a	DET
arjefm-1284	182	4	g	g	NOUN
arjefm-1284	182	5	e	e	NOUN
arjefm-1284	182	6	table	table	NOUN
arjefm-1284	182	7	3	3	NUM
arjefm-1284	182	8	:	:	PUNCT
arjefm-1284	182	9	summary	summary	NOUN
arjefm-1284	182	10	of	of	ADP
arjefm-1284	182	11	regression	regression	NOUN
arjefm-1284	182	12	estimation	estimation	NOUN
arjefm-1284	182	13	(	(	PUNCT
arjefm-1284	182	14	anambra	anambra	PROPN
arjefm-1284	182	15	state	state	PROPN
arjefm-1284	182	16	solid	solid	ADJ
arjefm-1284	182	17	minerals	mineral	NOUN
arjefm-1284	182	18	development	development	NOUN
arjefm-1284	182	19	company	company	NOUN
arjefm-1284	182	20	limited	limit	VERB
arjefm-1284	182	21	(	(	PUNCT
arjefm-1284	182	22	ansmdcl	ansmdcl	NOUN
arjefm-1284	182	23	)	)	PUNCT
arjefm-1284	182	24	variables	variable	VERB
arjefm-1284	182	25	coefficient	coefficient	VERB
arjefm-1284	182	26	std	std	PROPN
arjefm-1284	182	27	.	.	NOUN
arjefm-1284	182	28	error	error	NOUN
arjefm-1284	182	29	t	t	PROPN
arjefm-1284	182	30	p	p	PROPN
arjefm-1284	182	31	vif	vif	PROPN
arjefm-1284	182	32	constant	constant	ADJ
arjefm-1284	182	33	-4.102	-4.102	PUNCT
arjefm-1284	182	34	3.779	3.779	NUM
arjefm-1284	182	35	-1.085	-1.085	NUM
arjefm-1284	182	36	0.339	0.339	NUM
arjefm-1284	182	37	ocf	ocf	NOUN
arjefm-1284	182	38	0.00769	0.00769	NUM
arjefm-1284	182	39	0.0547	0.0547	NUM
arjefm-1284	182	40	0.141	0.141	NUM
arjefm-1284	182	41	0.895	0.895	NUM
arjefm-1284	182	42	933.509	933.509	NUM
arjefm-1284	182	43	atr	atr	NOUN
arjefm-1284	182	44	13.714	13.714	NUM
arjefm-1284	182	45	15.506	15.506	NUM
arjefm-1284	182	46	0.884	0.884	NUM
arjefm-1284	182	47	0.426	0.426	NUM
arjefm-1284	182	48	969.909	969.909	NUM
arjefm-1284	182	49	(	(	PUNCT
arjefm-1284	182	50	0.00769	0.00769	NUM
arjefm-1284	182	51	*	*	SYM
arjefm-1284	182	52	ocf	ocf	PROPN
arjefm-1284	182	53	)	)	PUNCT
arjefm-1284	183	1	+	+	CCONJ
arjefm-1284	183	2	(	(	PUNCT
arjefm-1284	183	3	13.714	13.714	NUM
arjefm-1284	183	4	*	*	PUNCT
arjefm-1284	183	5	atr	atr	PROPN
arjefm-1284	183	6	)	)	PUNCT
arjefm-1284	183	7	r	r	NOUN
arjefm-1284	183	8	=	=	NUM
arjefm-1284	183	9	0.999	0.999	NUM
arjefm-1284	183	10	rsqr	rsqr	NOUN
arjefm-1284	183	11	=	=	PROPN
arjefm-1284	183	12	0.998	0.998	NUM
arjefm-1284	183	13	adj	adj	X
arjefm-1284	183	14	rsqr	rsqr	PROPN
arjefm-1284	183	15	=	=	PROPN
arjefm-1284	183	16	0.994	0.994	NUM
arjefm-1284	183	17	standard	standard	ADJ
arjefm-1284	183	18	error	error	NOUN
arjefm-1284	183	19	of	of	ADP
arjefm-1284	183	20	estimate	estimate	NOUN
arjefm-1284	183	21	=	=	PUNCT
arjefm-1284	183	22	0.149	0.149	NUM
arjefm-1284	183	23	the	the	DET
arjefm-1284	183	24	regression	regression	NOUN
arjefm-1284	183	25	results	result	NOUN
arjefm-1284	183	26	presented	present	VERB
arjefm-1284	183	27	in	in	ADP
arjefm-1284	183	28	table	table	NOUN
arjefm-1284	183	29	3	3	NUM
arjefm-1284	183	30	offer	offer	VERB
arjefm-1284	183	31	valuable	valuable	ADJ
arjefm-1284	183	32	insights	insight	NOUN
arjefm-1284	183	33	into	into	ADP
arjefm-1284	183	34	the	the	DET
arjefm-1284	183	35	relationship	relationship	NOUN
arjefm-1284	183	36	between	between	ADP
arjefm-1284	183	37	financial	financial	ADJ
arjefm-1284	183	38	performance	performance	NOUN
arjefm-1284	183	39	indicators	indicator	NOUN
arjefm-1284	183	40	and	and	CCONJ
arjefm-1284	183	41	the	the	DET
arjefm-1284	183	42	implementation	implementation	NOUN
arjefm-1284	183	43	of	of	ADP
arjefm-1284	183	44	government	government	NOUN
arjefm-1284	183	45	accounting	accounting	NOUN
arjefm-1284	183	46	reforms	reform	NOUN
arjefm-1284	183	47	(	(	PUNCT
arjefm-1284	183	48	gar	gar	NOUN
arjefm-1284	183	49	)	)	PUNCT
arjefm-1284	183	50	at	at	ADP
arjefm-1284	183	51	the	the	DET
arjefm-1284	183	52	anambra	anambra	PROPN
arjefm-1284	183	53	state	state	PROPN
arjefm-1284	183	54	solid	solid	ADJ
arjefm-1284	183	55	minerals	mineral	NOUN
arjefm-1284	183	56	development	development	NOUN
arjefm-1284	183	57	company	company	NOUN
arjefm-1284	183	58	limited	limit	VERB
arjefm-1284	183	59	(	(	PUNCT
arjefm-1284	183	60	ansmdcl	ansmdcl	NOUN
arjefm-1284	183	61	)	)	PUNCT
arjefm-1284	183	62	.	.	PUNCT
arjefm-1284	184	1	ocf	ocf	PROPN
arjefm-1284	184	2	,	,	PUNCT
arjefm-1284	184	3	and	and	CCONJ
arjefm-1284	184	4	atr	atr	PROPN
arjefm-1284	184	5	are	be	AUX
arjefm-1284	184	6	positively	positively	ADV
arjefm-1284	184	7	related	relate	VERB
arjefm-1284	184	8	to	to	ADP
arjefm-1284	184	9	gar	gar	NOUN
arjefm-1284	184	10	.	.	PUNCT
arjefm-1284	185	1	despite	despite	SCONJ
arjefm-1284	185	2	the	the	DET
arjefm-1284	185	3	high	high	ADJ
arjefm-1284	185	4	explanatory	explanatory	ADJ
arjefm-1284	185	5	power	power	NOUN
arjefm-1284	185	6	of	of	ADP
arjefm-1284	185	7	the	the	DET
arjefm-1284	185	8	model	model	NOUN
arjefm-1284	185	9	with	with	ADP
arjefm-1284	185	10	r	r	NOUN
arjefm-1284	185	11	=	=	NOUN
arjefm-1284	185	12	0.999	0.999	NUM
arjefm-1284	185	13	,	,	PUNCT
arjefm-1284	185	14	r²	r²	NOUN
arjefm-1284	185	15	=	=	NOUN
arjefm-1284	185	16	0.998	0.998	NUM
arjefm-1284	185	17	,	,	PUNCT
arjefm-1284	185	18	and	and	CCONJ
arjefm-1284	185	19	adjusted	adjust	VERB
arjefm-1284	185	20	r²	r²	NOUN
arjefm-1284	185	21	=	=	SYM
arjefm-1284	185	22	0.994	0.994	NUM
arjefm-1284	185	23	none	none	NOUN
arjefm-1284	185	24	of	of	ADP
arjefm-1284	185	25	the	the	DET
arjefm-1284	185	26	predictor	predictor	NOUN
arjefm-1284	185	27	variables	variable	NOUN
arjefm-1284	185	28	are	be	AUX
arjefm-1284	185	29	statistically	statistically	ADV
arjefm-1284	185	30	significant	significant	ADJ
arjefm-1284	185	31	at	at	ADP
arjefm-1284	185	32	the	the	DET
arjefm-1284	185	33	0.05	0.05	NUM
arjefm-1284	185	34	level	level	NOUN
arjefm-1284	185	35	.	.	PUNCT
arjefm-1284	186	1	most	most	ADJ
arjefm-1284	186	2	variables	variable	NOUN
arjefm-1284	186	3	have	have	VERB
arjefm-1284	186	4	extremely	extremely	ADV
arjefm-1284	186	5	high	high	ADJ
arjefm-1284	186	6	vifs	vif	NOUN
arjefm-1284	186	7	,	,	PUNCT
arjefm-1284	186	8	with	with	ADP
arjefm-1284	186	9	ocf	ocf	PROPN
arjefm-1284	186	10	(	(	PUNCT
arjefm-1284	186	11	933.509	933.509	NUM
arjefm-1284	186	12	)	)	PUNCT
arjefm-1284	186	13	,	,	PUNCT
arjefm-1284	186	14	and	and	CCONJ
arjefm-1284	186	15	atr	atr	PROPN
arjefm-1284	186	16	(	(	PUNCT
arjefm-1284	186	17	969.909	969.909	NUM
arjefm-1284	186	18	)	)	PUNCT
arjefm-1284	186	19	far	far	ADV
arjefm-1284	186	20	exceeding	exceed	VERB
arjefm-1284	186	21	the	the	DET
arjefm-1284	186	22	acceptable	acceptable	ADJ
arjefm-1284	186	23	threshold	threshold	NOUN
arjefm-1284	186	24	of	of	ADP
arjefm-1284	186	25	10	10	NUM
arjefm-1284	186	26	.	.	PUNCT
arjefm-1284	187	1	this	this	PRON
arjefm-1284	187	2	suggests	suggest	VERB
arjefm-1284	187	3	that	that	SCONJ
arjefm-1284	187	4	these	these	DET
arjefm-1284	187	5	predictors	predictor	NOUN
arjefm-1284	187	6	are	be	AUX
arjefm-1284	187	7	highly	highly	ADV
arjefm-1284	187	8	correlated	correlate	VERB
arjefm-1284	187	9	with	with	ADP
arjefm-1284	187	10	each	each	DET
arjefm-1284	187	11	other	other	ADJ
arjefm-1284	187	12	,	,	PUNCT
arjefm-1284	187	13	making	make	VERB
arjefm-1284	187	14	it	it	PRON
arjefm-1284	187	15	difficult	difficult	ADJ
arjefm-1284	187	16	to	to	PART
arjefm-1284	187	17	isolate	isolate	VERB
arjefm-1284	187	18	their	their	PRON
arjefm-1284	187	19	individual	individual	ADJ
arjefm-1284	187	20	impact	impact	NOUN
arjefm-1284	187	21	on	on	ADP
arjefm-1284	187	22	gar	gar	NOUN
arjefm-1284	187	23	.	.	PUNCT
arjefm-1284	188	1	the	the	DET
arjefm-1284	188	2	model	model	NOUN
arjefm-1284	188	3	’s	’s	PART
arjefm-1284	188	4	standard	standard	ADJ
arjefm-1284	188	5	error	error	NOUN
arjefm-1284	188	6	of	of	ADP
arjefm-1284	188	7	estimate	estimate	NOUN
arjefm-1284	188	8	(	(	PUNCT
arjefm-1284	188	9	0.149	0.149	NUM
arjefm-1284	188	10	)	)	PUNCT
arjefm-1284	188	11	is	be	AUX
arjefm-1284	188	12	relatively	relatively	ADV
arjefm-1284	188	13	low	low	ADJ
arjefm-1284	188	14	,	,	PUNCT
arjefm-1284	188	15	which	which	PRON
arjefm-1284	188	16	reflects	reflect	VERB
arjefm-1284	188	17	a	a	DET
arjefm-1284	188	18	good	good	ADJ
arjefm-1284	188	19	overall	overall	ADJ
arjefm-1284	188	20	prediction	prediction	NOUN
arjefm-1284	188	21	accuracy	accuracy	NOUN
arjefm-1284	188	22	of	of	ADP
arjefm-1284	188	23	the	the	DET
arjefm-1284	188	24	model	model	NOUN
arjefm-1284	188	25	.	.	PUNCT
arjefm-1284	189	1	test	test	NOUN
arjefm-1284	189	2	of	of	ADP
arjefm-1284	189	3	hypotheses	hypothesis	NOUN
arjefm-1284	189	4	hypothesis	hypothesis	VERB
arjefm-1284	189	5	one	one	NUM
arjefm-1284	189	6	h01	h01	NOUN
arjefm-1284	189	7	:	:	PUNCT
arjefm-1284	189	8	performance	performance	NOUN
arjefm-1284	189	9	-	-	PUNCT
arjefm-1284	189	10	based	base	VERB
arjefm-1284	189	11	budgeting	budgeting	NOUN
arjefm-1284	189	12	reform	reform	NOUN
arjefm-1284	189	13	has	have	VERB
arjefm-1284	189	14	no	no	DET
arjefm-1284	189	15	significant	significant	ADJ
arjefm-1284	189	16	effect	effect	NOUN
arjefm-1284	189	17	on	on	ADP
arjefm-1284	189	18	financial	financial	ADJ
arjefm-1284	189	19	performance	performance	NOUN
arjefm-1284	189	20	of	of	ADP
arjefm-1284	189	21	stateowned	stateowne	VERB
arjefm-1284	189	22	enterprises	enterprise	NOUN
arjefm-1284	189	23	in	in	ADP
arjefm-1284	189	24	nigeria	nigeria	PROPN
arjefm-1284	189	25	.	.	PUNCT
arjefm-1284	190	1	table	table	NOUN
arjefm-1284	190	2	4	4	NUM
arjefm-1284	190	3	:	:	PUNCT
arjefm-1284	190	4	analysis	analysis	NOUN
arjefm-1284	190	5	of	of	ADP
arjefm-1284	190	6	variance	variance	NOUN
arjefm-1284	190	7	(	(	PUNCT
arjefm-1284	190	8	anova	anova	PROPN
arjefm-1284	190	9	)	)	PUNCT
arjefm-1284	190	10	source	source	NOUN
arjefm-1284	190	11	df	df	PROPN
arjefm-1284	190	12	ss	ss	PROPN
arjefm-1284	191	1	ms	ms	PROPN
arjefm-1284	191	2	f	f	PROPN
arjefm-1284	191	3	p	p	PROPN
arjefm-1284	191	4	-	-	PUNCT
arjefm-1284	191	5	value	value	NOUN
arjefm-1284	191	6	regression	regression	NOUN
arjefm-1284	191	7	(	(	PUNCT
arjefm-1284	191	8	model	model	NOUN
arjefm-1284	191	9	)	)	PUNCT
arjefm-1284	191	10	9	9	NUM
arjefm-1284	191	11	6,845.20	6,845.20	NUM
arjefm-1284	191	12	760.58	760.58	NUM
arjefm-1284	191	13	6.32	6.32	NUM
arjefm-1284	191	14	0.00003	0.00003	NUM
arjefm-1284	191	15	residual	residual	ADJ
arjefm-1284	191	16	(	(	PUNCT
arjefm-1284	191	17	error	error	NOUN
arjefm-1284	191	18	)	)	PUNCT
arjefm-1284	191	19	40	40	NUM
arjefm-1284	191	20	4,815.80	4,815.80	NUM
arjefm-1284	191	21	120.40	120.40	NUM
arjefm-1284	191	22	total	total	NOUN
arjefm-1284	191	23	49	49	NUM
arjefm-1284	191	24	11,661.00	11,661.00	NUM
arjefm-1284	191	25	the	the	DET
arjefm-1284	191	26	anova	anova	PROPN
arjefm-1284	191	27	results	result	NOUN
arjefm-1284	191	28	in	in	ADP
arjefm-1284	191	29	table	table	NOUN
arjefm-1284	191	30	4	4	NUM
arjefm-1284	191	31	indicate	indicate	VERB
arjefm-1284	191	32	that	that	SCONJ
arjefm-1284	191	33	performance	performance	NOUN
arjefm-1284	191	34	-	-	PUNCT
arjefm-1284	191	35	based	base	VERB
arjefm-1284	191	36	budgeting	budgeting	NOUN
arjefm-1284	191	37	reform	reform	NOUN
arjefm-1284	191	38	has	have	VERB
arjefm-1284	191	39	a	a	DET
arjefm-1284	191	40	significant	significant	ADJ
arjefm-1284	191	41	effect	effect	NOUN
arjefm-1284	191	42	on	on	ADP
arjefm-1284	191	43	the	the	DET
arjefm-1284	191	44	financial	financial	ADJ
arjefm-1284	191	45	performance	performance	NOUN
arjefm-1284	191	46	of	of	ADP
arjefm-1284	191	47	state	state	NOUN
arjefm-1284	191	48	-	-	PUNCT
arjefm-1284	191	49	owned	own	VERB
arjefm-1284	191	50	enterprises	enterprise	NOUN
arjefm-1284	191	51	in	in	ADP
arjefm-1284	191	52	nigeria	nigeria	PROPN
arjefm-1284	191	53	.	.	PUNCT
arjefm-1284	192	1	p	p	X
arjefm-1284	192	2	-	-	PUNCT
arjefm-1284	192	3	value	value	NOUN
arjefm-1284	192	4	of	of	ADP
arjefm-1284	192	5	0.00003	0.00003	NUM
arjefm-1284	192	6	,	,	PUNCT
arjefm-1284	192	7	is	be	AUX
arjefm-1284	192	8	far	far	ADV
arjefm-1284	192	9	below	below	ADP
arjefm-1284	192	10	the	the	DET
arjefm-1284	192	11	0.05	0.05	NUM
arjefm-1284	192	12	significance	significance	NOUN
arjefm-1284	192	13	threshold	threshold	NOUN
arjefm-1284	192	14	.	.	PUNCT
arjefm-1284	193	1	based	base	VERB
arjefm-1284	193	2	on	on	ADP
arjefm-1284	193	3	this	this	PRON
arjefm-1284	193	4	,	,	PUNCT
arjefm-1284	193	5	the	the	DET
arjefm-1284	193	6	null	null	ADJ
arjefm-1284	193	7	hypothesis	hypothesis	NOUN
arjefm-1284	193	8	(	(	PUNCT
arjefm-1284	193	9	h07	h07	PROPN
arjefm-1284	193	10	)	)	PUNCT
arjefm-1284	193	11	which	which	PRON
arjefm-1284	193	12	states	state	VERB
arjefm-1284	193	13	that	that	SCONJ
arjefm-1284	193	14	performance	performance	NOUN
arjefm-1284	193	15	-	-	PUNCT
arjefm-1284	193	16	based	base	VERB
arjefm-1284	193	17	budgeting	budgeting	NOUN
arjefm-1284	193	18	has	have	VERB
arjefm-1284	193	19	no	no	DET
arjefm-1284	193	20	significant	significant	ADJ
arjefm-1284	193	21	effect	effect	NOUN
arjefm-1284	193	22	on	on	ADP
arjefm-1284	193	23	financial	financial	ADJ
arjefm-1284	193	24	performance	performance	NOUN
arjefm-1284	193	25	is	be	AUX
arjefm-1284	193	26	rejected	reject	VERB
arjefm-1284	193	27	.	.	PUNCT
arjefm-1284	194	1	the	the	DET
arjefm-1284	194	2	mailto:contact@americaserial.com	mailto:contact@americaserial.com	PROPN
arjefm-1284	194	3	mailto:contact@americaserial.com	mailto:contact@americaserial.com	PROPN
arjefm-1284	194	4	american	american	PROPN
arjefm-1284	194	5	research	research	PROPN
arjefm-1284	194	6	journal	journal	PROPN
arjefm-1284	194	7	of	of	ADP
arjefm-1284	194	8	economics	economic	NOUN
arjefm-1284	194	9	,	,	PUNCT
arjefm-1284	194	10	finance	finance	NOUN
arjefm-1284	194	11	and	and	CCONJ
arjefm-1284	194	12	management	management	NOUN
arjefm-1284	194	13	volume	volume	NOUN
arjefm-1284	194	14	13	13	NUM
arjefm-1284	194	15	issue	issue	NOUN
arjefm-1284	194	16	4	4	NUM
arjefm-1284	194	17	,	,	PUNCT
arjefm-1284	194	18	october	october	PROPN
arjefm-1284	194	19	-	-	PUNCT
arjefm-1284	194	20	december	december	PROPN
arjefm-1284	194	21	2025	2025	NUM
arjefm-1284	194	22	issn	issn	NOUN
arjefm-1284	194	23	:	:	PUNCT
arjefm-1284	194	24	2836	2836	NUM
arjefm-1284	194	25	-	-	SYM
arjefm-1284	194	26	9416	9416	NUM
arjefm-1284	194	27	impact	impact	NOUN
arjefm-1284	194	28	factor	factor	NOUN
arjefm-1284	194	29	:	:	PUNCT
arjefm-1284	194	30	6.41	6.41	NUM
arjefm-1284	194	31	journal	journal	NOUN
arjefm-1284	194	32	homepage	homepage	NOUN
arjefm-1284	194	33	:	:	PUNCT
arjefm-1284	194	34	https://americaserial.com/journals/index.php/arjefm	https://americaserial.com/journals/index.php/arjefm	PROPN
arjefm-1284	194	35	email	email	NOUN
arjefm-1284	194	36	:	:	PUNCT
arjefm-1284	194	37	contact@americaserial.com	contact@americaserial.com	PROPN
arjefm-1284	194	38	official	official	ADJ
arjefm-1284	194	39	journal	journal	PROPN
arjefm-1284	194	40	of	of	ADP
arjefm-1284	194	41	america	america	PROPN
arjefm-1284	194	42	serial	serial	PROPN
arjefm-1284	194	43	publication	publication	NOUN
arjefm-1284	194	44	american	american	PROPN
arjefm-1284	194	45	research	research	PROPN
arjefm-1284	194	46	journal	journal	PROPN
arjefm-1284	194	47	of	of	ADP
arjefm-1284	194	48	economics	economic	NOUN
arjefm-1284	194	49	,	,	PUNCT
arjefm-1284	194	50	finance	finance	NOUN
arjefm-1284	194	51	and	and	CCONJ
arjefm-1284	194	52	management	management	NOUN
arjefm-1284	194	53	https://americaserial.com/journals/index.php/arjefm	https://americaserial.com/journals/index.php/arjefm	NOUN
arjefm-1284	194	54	,	,	PUNCT
arjefm-1284	194	55	email	email	NOUN
arjefm-1284	194	56	:	:	PUNCT
arjefm-1284	194	57	contact@americaserial.com	contact@americaserial.com	X
arjefm-1284	195	1	26	26	NUM
arjefm-1284	196	1	|	|	ADV
arjefm-1284	196	2	p	p	ADP
arjefm-1284	196	3	a	a	DET
arjefm-1284	196	4	g	g	NOUN
arjefm-1284	196	5	e	e	NOUN
arjefm-1284	196	6	findings	finding	NOUN
arjefm-1284	196	7	therefore	therefore	ADV
arjefm-1284	196	8	confirm	confirm	VERB
arjefm-1284	196	9	that	that	SCONJ
arjefm-1284	196	10	budgeting	budget	VERB
arjefm-1284	196	11	reform	reform	NOUN
arjefm-1284	196	12	contributes	contribute	VERB
arjefm-1284	196	13	meaningfully	meaningfully	ADV
arjefm-1284	196	14	to	to	ADP
arjefm-1284	196	15	changes	change	NOUN
arjefm-1284	196	16	in	in	ADP
arjefm-1284	196	17	financial	financial	ADJ
arjefm-1284	196	18	performance	performance	NOUN
arjefm-1284	196	19	among	among	ADP
arjefm-1284	196	20	state	state	NOUN
arjefm-1284	196	21	-	-	PUNCT
arjefm-1284	196	22	owned	own	VERB
arjefm-1284	196	23	enterprises	enterprise	NOUN
arjefm-1284	196	24	.	.	PUNCT
arjefm-1284	197	1	hypothesis	hypothesis	NOUN
arjefm-1284	197	2	two	two	NUM
arjefm-1284	197	3	h02	h02	NOUN
arjefm-1284	197	4	:	:	PUNCT
arjefm-1284	197	5	e	e	ADJ
arjefm-1284	197	6	-	-	ADJ
arjefm-1284	197	7	payment	payment	NOUN
arjefm-1284	197	8	system	system	NOUN
arjefm-1284	197	9	reforms	reform	NOUN
arjefm-1284	197	10	have	have	VERB
arjefm-1284	197	11	no	no	DET
arjefm-1284	197	12	significant	significant	ADJ
arjefm-1284	197	13	effect	effect	NOUN
arjefm-1284	197	14	on	on	ADP
arjefm-1284	197	15	financial	financial	ADJ
arjefm-1284	197	16	performance	performance	NOUN
arjefm-1284	197	17	of	of	ADP
arjefm-1284	197	18	state	state	NOUN
arjefm-1284	197	19	-	-	PUNCT
arjefm-1284	197	20	owned	own	VERB
arjefm-1284	197	21	enterprises	enterprise	NOUN
arjefm-1284	197	22	in	in	ADP
arjefm-1284	197	23	nigeria	nigeria	PROPN
arjefm-1284	197	24	.	.	PUNCT
arjefm-1284	198	1	table	table	NOUN
arjefm-1284	198	2	5	5	NUM
arjefm-1284	198	3	:	:	PUNCT
arjefm-1284	198	4	analysis	analysis	NOUN
arjefm-1284	198	5	of	of	ADP
arjefm-1284	198	6	variance	variance	NOUN
arjefm-1284	198	7	(	(	PUNCT
arjefm-1284	198	8	anova	anova	PROPN
arjefm-1284	198	9	)	)	PUNCT
arjefm-1284	198	10	source	source	NOUN
arjefm-1284	199	1	df	df	PROPN
arjefm-1284	199	2	ss	ss	PROPN
arjefm-1284	199	3	ms	ms	PROPN
arjefm-1284	199	4	f	f	PROPN
arjefm-1284	199	5	p	p	PROPN
arjefm-1284	199	6	-	-	PUNCT
arjefm-1284	199	7	value	value	NOUN
arjefm-1284	199	8	regression	regression	NOUN
arjefm-1284	199	9	(	(	PUNCT
arjefm-1284	199	10	model	model	NOUN
arjefm-1284	199	11	)	)	PUNCT
arjefm-1284	199	12	9	9	NUM
arjefm-1284	199	13	7,150.32	7,150.32	NUM
arjefm-1284	199	14	794.48	794.48	NUM
arjefm-1284	199	15	6.55	6.55	NUM
arjefm-1284	199	16	0.00002	0.00002	NUM
arjefm-1284	199	17	residual	residual	ADJ
arjefm-1284	199	18	(	(	PUNCT
arjefm-1284	199	19	error	error	NOUN
arjefm-1284	199	20	)	)	PUNCT
arjefm-1284	199	21	40	40	NUM
arjefm-1284	199	22	4,856.19	4,856.19	NUM
arjefm-1284	199	23	121.40	121.40	NUM
arjefm-1284	199	24	total	total	NOUN
arjefm-1284	199	25	49	49	NUM
arjefm-1284	199	26	12,006.51	12,006.51	NUM
arjefm-1284	199	27	the	the	DET
arjefm-1284	199	28	anova	anova	PROPN
arjefm-1284	199	29	results	result	NOUN
arjefm-1284	199	30	in	in	ADP
arjefm-1284	199	31	table	table	NOUN
arjefm-1284	199	32	5	5	NUM
arjefm-1284	199	33	show	show	VERB
arjefm-1284	199	34	that	that	SCONJ
arjefm-1284	199	35	the	the	DET
arjefm-1284	199	36	e	e	NOUN
arjefm-1284	199	37	-	-	ADJ
arjefm-1284	199	38	payment	payment	NOUN
arjefm-1284	199	39	system	system	NOUN
arjefm-1284	199	40	reform	reform	NOUN
arjefm-1284	199	41	has	have	VERB
arjefm-1284	199	42	a	a	DET
arjefm-1284	199	43	significant	significant	ADJ
arjefm-1284	199	44	effect	effect	NOUN
arjefm-1284	199	45	on	on	ADP
arjefm-1284	199	46	the	the	DET
arjefm-1284	199	47	financial	financial	ADJ
arjefm-1284	199	48	performance	performance	NOUN
arjefm-1284	199	49	of	of	ADP
arjefm-1284	199	50	state	state	NOUN
arjefm-1284	199	51	-	-	PUNCT
arjefm-1284	199	52	owned	own	VERB
arjefm-1284	199	53	enterprises	enterprise	NOUN
arjefm-1284	199	54	in	in	ADP
arjefm-1284	199	55	nigeria	nigeria	PROPN
arjefm-1284	199	56	.	.	PUNCT
arjefm-1284	200	1	p	p	X
arjefm-1284	200	2	-	-	PUNCT
arjefm-1284	200	3	value	value	NOUN
arjefm-1284	200	4	of	of	ADP
arjefm-1284	200	5	0.00002	0.00002	NUM
arjefm-1284	200	6	,	,	PUNCT
arjefm-1284	200	7	shows	show	VERB
arjefm-1284	200	8	a	a	DET
arjefm-1284	200	9	far	far	ADV
arjefm-1284	200	10	below	below	ADP
arjefm-1284	200	11	0.05	0.05	NUM
arjefm-1284	200	12	significance	significance	NOUN
arjefm-1284	200	13	level	level	NOUN
arjefm-1284	200	14	.	.	PUNCT
arjefm-1284	201	1	given	give	VERB
arjefm-1284	201	2	this	this	DET
arjefm-1284	201	3	strong	strong	ADJ
arjefm-1284	201	4	statistical	statistical	ADJ
arjefm-1284	201	5	evidence	evidence	NOUN
arjefm-1284	201	6	,	,	PUNCT
arjefm-1284	201	7	the	the	DET
arjefm-1284	201	8	null	null	ADJ
arjefm-1284	201	9	hypothesis	hypothesis	NOUN
arjefm-1284	201	10	(	(	PUNCT
arjefm-1284	201	11	h08	h08	PROPN
arjefm-1284	201	12	)	)	PUNCT
arjefm-1284	201	13	which	which	PRON
arjefm-1284	201	14	states	state	VERB
arjefm-1284	201	15	that	that	SCONJ
arjefm-1284	201	16	the	the	DET
arjefm-1284	201	17	e	e	NOUN
arjefm-1284	201	18	-	-	ADJ
arjefm-1284	201	19	payment	payment	NOUN
arjefm-1284	201	20	system	system	NOUN
arjefm-1284	201	21	reform	reform	NOUN
arjefm-1284	201	22	has	have	VERB
arjefm-1284	201	23	no	no	DET
arjefm-1284	201	24	significant	significant	ADJ
arjefm-1284	201	25	effect	effect	NOUN
arjefm-1284	201	26	on	on	ADP
arjefm-1284	201	27	financial	financial	ADJ
arjefm-1284	201	28	performance	performance	NOUN
arjefm-1284	201	29	is	be	AUX
arjefm-1284	201	30	rejected	reject	VERB
arjefm-1284	201	31	.	.	PUNCT
arjefm-1284	202	1	hence	hence	ADV
arjefm-1284	202	2	,	,	PUNCT
arjefm-1284	202	3	the	the	DET
arjefm-1284	202	4	adoption	adoption	NOUN
arjefm-1284	202	5	of	of	ADP
arjefm-1284	202	6	e	e	NOUN
arjefm-1284	202	7	-	-	NOUN
arjefm-1284	202	8	payment	payment	NOUN
arjefm-1284	202	9	systems	system	NOUN
arjefm-1284	202	10	plays	play	VERB
arjefm-1284	202	11	an	an	DET
arjefm-1284	202	12	important	important	ADJ
arjefm-1284	202	13	role	role	NOUN
arjefm-1284	202	14	in	in	ADP
arjefm-1284	202	15	influencing	influence	VERB
arjefm-1284	202	16	financial	financial	ADJ
arjefm-1284	202	17	outcomes	outcome	NOUN
arjefm-1284	202	18	in	in	ADP
arjefm-1284	202	19	state	state	NOUN
arjefm-1284	202	20	-	-	PUNCT
arjefm-1284	202	21	owned	own	VERB
arjefm-1284	202	22	enterprises	enterprise	NOUN
arjefm-1284	202	23	.	.	PUNCT
arjefm-1284	203	1	conclusion	conclusion	NOUN
arjefm-1284	203	2	the	the	DET
arjefm-1284	203	3	study	study	NOUN
arjefm-1284	203	4	explored	explore	VERB
arjefm-1284	203	5	the	the	DET
arjefm-1284	203	6	impact	impact	NOUN
arjefm-1284	203	7	of	of	ADP
arjefm-1284	203	8	key	key	ADJ
arjefm-1284	203	9	financial	financial	ADJ
arjefm-1284	203	10	performance	performance	NOUN
arjefm-1284	203	11	indicators	indicator	NOUN
arjefm-1284	203	12	on	on	ADP
arjefm-1284	203	13	government	government	NOUN
arjefm-1284	203	14	accounting	accounting	NOUN
arjefm-1284	203	15	reforms	reform	NOUN
arjefm-1284	203	16	(	(	PUNCT
arjefm-1284	203	17	gar	gar	NOUN
arjefm-1284	203	18	)	)	PUNCT
arjefm-1284	203	19	across	across	ADP
arjefm-1284	203	20	various	various	ADJ
arjefm-1284	203	21	state	state	NOUN
arjefm-1284	203	22	-	-	PUNCT
arjefm-1284	203	23	owned	own	VERB
arjefm-1284	203	24	enterprises	enterprise	NOUN
arjefm-1284	203	25	in	in	ADP
arjefm-1284	203	26	anambra	anambra	PROPN
arjefm-1284	203	27	state	state	PROPN
arjefm-1284	203	28	,	,	PUNCT
arjefm-1284	203	29	nigeria	nigeria	PROPN
arjefm-1284	203	30	.	.	PUNCT
arjefm-1284	204	1	drawing	draw	VERB
arjefm-1284	204	2	from	from	ADP
arjefm-1284	204	3	the	the	DET
arjefm-1284	204	4	descriptive	descriptive	ADJ
arjefm-1284	204	5	statistics	statistic	NOUN
arjefm-1284	204	6	and	and	CCONJ
arjefm-1284	204	7	regression	regression	NOUN
arjefm-1284	204	8	analyses	analysis	NOUN
arjefm-1284	204	9	presented	present	VERB
arjefm-1284	204	10	,	,	PUNCT
arjefm-1284	204	11	several	several	ADJ
arjefm-1284	204	12	conclusions	conclusion	NOUN
arjefm-1284	204	13	can	can	AUX
arjefm-1284	204	14	be	be	AUX
arjefm-1284	204	15	drawn	draw	VERB
arjefm-1284	204	16	with	with	ADP
arjefm-1284	204	17	clarity	clarity	NOUN
arjefm-1284	204	18	and	and	CCONJ
arjefm-1284	204	19	academic	academic	ADJ
arjefm-1284	204	20	rigor	rigor	NOUN
arjefm-1284	204	21	.	.	PUNCT
arjefm-1284	205	1	the	the	DET
arjefm-1284	205	2	study	study	NOUN
arjefm-1284	205	3	indicates	indicate	VERB
arjefm-1284	205	4	a	a	DET
arjefm-1284	205	5	strong	strong	ADJ
arjefm-1284	205	6	relationship	relationship	NOUN
arjefm-1284	205	7	between	between	ADP
arjefm-1284	205	8	the	the	DET
arjefm-1284	205	9	independent	independent	ADJ
arjefm-1284	205	10	variables	variable	NOUN
arjefm-1284	205	11	namely	namely	ADV
arjefm-1284	205	12	,	,	PUNCT
arjefm-1284	205	13	operating	operate	VERB
arjefm-1284	205	14	cash	cash	NOUN
arjefm-1284	205	15	flow	flow	NOUN
arjefm-1284	205	16	(	(	PUNCT
arjefm-1284	205	17	ocf	ocf	PROPN
arjefm-1284	205	18	)	)	PUNCT
arjefm-1284	205	19	,	,	PUNCT
arjefm-1284	205	20	and	and	CCONJ
arjefm-1284	205	21	asset	asset	NOUN
arjefm-1284	205	22	turnover	turnover	NOUN
arjefm-1284	205	23	ratio	ratio	NOUN
arjefm-1284	205	24	(	(	PUNCT
arjefm-1284	205	25	atr	atr	PROPN
arjefm-1284	205	26	)	)	PUNCT
arjefm-1284	205	27	and	and	CCONJ
arjefm-1284	205	28	the	the	DET
arjefm-1284	205	29	dependent	dependent	ADJ
arjefm-1284	205	30	variable	variable	NOUN
arjefm-1284	205	31	(	(	PUNCT
arjefm-1284	205	32	gar	gar	NOUN
arjefm-1284	205	33	)	)	PUNCT
arjefm-1284	205	34	.	.	PUNCT
arjefm-1284	206	1	however	however	ADV
arjefm-1284	206	2	,	,	PUNCT
arjefm-1284	206	3	atr	atr	PROPN
arjefm-1284	206	4	often	often	ADV
arjefm-1284	206	5	failed	fail	VERB
arjefm-1284	206	6	to	to	PART
arjefm-1284	206	7	reach	reach	VERB
arjefm-1284	206	8	statistical	statistical	ADJ
arjefm-1284	206	9	significance	significance	NOUN
arjefm-1284	206	10	,	,	PUNCT
arjefm-1284	206	11	implying	imply	VERB
arjefm-1284	206	12	that	that	SCONJ
arjefm-1284	206	13	profitability	profitability	NOUN
arjefm-1284	206	14	margins	margin	NOUN
arjefm-1284	206	15	and	and	CCONJ
arjefm-1284	206	16	asset	asset	NOUN
arjefm-1284	206	17	efficiency	efficiency	NOUN
arjefm-1284	206	18	,	,	PUNCT
arjefm-1284	206	19	while	while	SCONJ
arjefm-1284	206	20	important	important	ADJ
arjefm-1284	206	21	in	in	ADP
arjefm-1284	206	22	general	general	ADJ
arjefm-1284	206	23	financial	financial	ADJ
arjefm-1284	206	24	analysis	analysis	NOUN
arjefm-1284	206	25	,	,	PUNCT
arjefm-1284	206	26	may	may	AUX
arjefm-1284	206	27	play	play	VERB
arjefm-1284	206	28	a	a	DET
arjefm-1284	206	29	limited	limited	ADJ
arjefm-1284	206	30	direct	direct	ADJ
arjefm-1284	206	31	role	role	NOUN
arjefm-1284	206	32	in	in	ADP
arjefm-1284	206	33	influencing	influence	VERB
arjefm-1284	206	34	gar	gar	NOUN
arjefm-1284	206	35	outcomes	outcome	NOUN
arjefm-1284	206	36	within	within	ADP
arjefm-1284	206	37	these	these	DET
arjefm-1284	206	38	public	public	ADJ
arjefm-1284	206	39	-	-	PUNCT
arjefm-1284	206	40	sector	sector	NOUN
arjefm-1284	206	41	organizations	organization	NOUN
arjefm-1284	206	42	.	.	PUNCT
arjefm-1284	207	1	this	this	DET
arjefm-1284	207	2	study	study	NOUN
arjefm-1284	207	3	found	find	VERB
arjefm-1284	207	4	that	that	SCONJ
arjefm-1284	207	5	performance	performance	NOUN
arjefm-1284	207	6	-	-	PUNCT
arjefm-1284	207	7	based	base	VERB
arjefm-1284	207	8	budgeting	budgeting	NOUN
arjefm-1284	207	9	reform	reform	NOUN
arjefm-1284	207	10	has	have	VERB
arjefm-1284	207	11	a	a	DET
arjefm-1284	207	12	positive	positive	ADJ
arjefm-1284	207	13	effect	effect	NOUN
arjefm-1284	207	14	on	on	ADP
arjefm-1284	207	15	financial	financial	ADJ
arjefm-1284	207	16	performance	performance	NOUN
arjefm-1284	207	17	of	of	ADP
arjefm-1284	207	18	state	state	NOUN
arjefm-1284	207	19	-	-	PUNCT
arjefm-1284	207	20	owned	own	VERB
arjefm-1284	207	21	enterprise	enterprise	NOUN
arjefm-1284	207	22	by	by	ADP
arjefm-1284	207	23	promoting	promote	VERB
arjefm-1284	207	24	accountability	accountability	NOUN
arjefm-1284	207	25	and	and	CCONJ
arjefm-1284	207	26	encouraging	encourage	VERB
arjefm-1284	207	27	efficient	efficient	ADJ
arjefm-1284	207	28	use	use	NOUN
arjefm-1284	207	29	of	of	ADP
arjefm-1284	207	30	resources	resource	NOUN
arjefm-1284	207	31	and	and	CCONJ
arjefm-1284	207	32	facilitates	facilitate	VERB
arjefm-1284	207	33	evaluation	evaluation	NOUN
arjefm-1284	207	34	and	and	CCONJ
arjefm-1284	207	35	continuous	continuous	ADJ
arjefm-1284	207	36	improvement	improvement	NOUN
arjefm-1284	207	37	in	in	ADP
arjefm-1284	207	38	operational	operational	ADJ
arjefm-1284	207	39	performance	performance	NOUN
arjefm-1284	207	40	within	within	ADP
arjefm-1284	207	41	soes	soe	NOUN
arjefm-1284	207	42	.	.	PUNCT
arjefm-1284	208	1	also	also	ADV
arjefm-1284	208	2	that	that	SCONJ
arjefm-1284	208	3	e	e	NOUN
arjefm-1284	208	4	-	-	ADJ
arjefm-1284	208	5	payment	payment	ADJ
arjefm-1284	208	6	reform	reform	NOUN
arjefm-1284	208	7	ensures	ensure	VERB
arjefm-1284	208	8	efficiency	efficiency	NOUN
arjefm-1284	208	9	and	and	CCONJ
arjefm-1284	208	10	traceability	traceability	NOUN
arjefm-1284	208	11	and	and	CCONJ
arjefm-1284	208	12	significantly	significantly	ADV
arjefm-1284	208	13	increases	increase	VERB
arjefm-1284	208	14	transaction	transaction	NOUN
arjefm-1284	208	15	transparency	transparency	NOUN
arjefm-1284	208	16	speed	speed	NOUN
arjefm-1284	208	17	,	,	PUNCT
arjefm-1284	208	18	reduce	reduce	VERB
arjefm-1284	208	19	delays	delay	NOUN
arjefm-1284	208	20	and	and	CCONJ
arjefm-1284	208	21	fraud	fraud	NOUN
arjefm-1284	208	22	.	.	PUNCT
arjefm-1284	209	1	on	on	ADP
arjefm-1284	209	2	the	the	DET
arjefm-1284	209	3	basis	basis	NOUN
arjefm-1284	209	4	of	of	ADP
arjefm-1284	209	5	the	the	DET
arjefm-1284	209	6	above	above	ADJ
arjefm-1284	209	7	,	,	PUNCT
arjefm-1284	209	8	ggovernment	ggovernment	NOUN
arjefm-1284	209	9	agencies	agency	NOUN
arjefm-1284	209	10	must	must	AUX
arjefm-1284	209	11	implement	implement	VERB
arjefm-1284	209	12	more	more	ADV
arjefm-1284	209	13	robust	robust	ADJ
arjefm-1284	209	14	monitoring	monitoring	NOUN
arjefm-1284	209	15	tools	tool	NOUN
arjefm-1284	209	16	that	that	PRON
arjefm-1284	209	17	link	link	VERB
arjefm-1284	209	18	financial	financial	ADJ
arjefm-1284	209	19	performance	performance	NOUN
arjefm-1284	209	20	indicators	indicator	NOUN
arjefm-1284	209	21	to	to	PART
arjefm-1284	209	22	reform	reform	VERB
arjefm-1284	209	23	outcomes	outcome	NOUN
arjefm-1284	209	24	,	,	PUNCT
arjefm-1284	209	25	promoting	promote	VERB
arjefm-1284	209	26	accountability	accountability	NOUN
arjefm-1284	209	27	and	and	CCONJ
arjefm-1284	209	28	data	data	NOUN
arjefm-1284	209	29	-	-	PUNCT
arjefm-1284	209	30	driven	drive	VERB
arjefm-1284	209	31	policymaking	policymaking	NOUN
arjefm-1284	209	32	.	.	PUNCT
arjefm-1284	210	1	mailto:contact@americaserial.com	mailto:contact@americaserial.com	X
arjefm-1284	210	2	mailto:contact@americaserial.com	mailto:contact@americaserial.com	PROPN
arjefm-1284	211	1	american	american	PROPN
arjefm-1284	211	2	research	research	PROPN
arjefm-1284	211	3	journal	journal	PROPN
arjefm-1284	211	4	of	of	ADP
arjefm-1284	211	5	economics	economic	NOUN
arjefm-1284	211	6	,	,	PUNCT
arjefm-1284	211	7	finance	finance	NOUN
arjefm-1284	211	8	and	and	CCONJ
arjefm-1284	211	9	management	management	NOUN
arjefm-1284	211	10	volume	volume	NOUN
arjefm-1284	211	11	13	13	NUM
arjefm-1284	211	12	issue	issue	NOUN
arjefm-1284	211	13	4	4	NUM
arjefm-1284	211	14	,	,	PUNCT
arjefm-1284	211	15	october	october	PROPN
arjefm-1284	211	16	-	-	PUNCT
arjefm-1284	211	17	december	december	PROPN
arjefm-1284	211	18	2025	2025	NUM
arjefm-1284	211	19	issn	issn	NOUN
arjefm-1284	211	20	:	:	PUNCT
arjefm-1284	211	21	2836	2836	NUM
arjefm-1284	211	22	-	-	SYM
arjefm-1284	211	23	9416	9416	NUM
arjefm-1284	211	24	impact	impact	NOUN
arjefm-1284	211	25	factor	factor	NOUN
arjefm-1284	211	26	:	:	PUNCT
arjefm-1284	211	27	6.41	6.41	NUM
arjefm-1284	211	28	journal	journal	NOUN
arjefm-1284	211	29	homepage	homepage	NOUN
arjefm-1284	211	30	:	:	PUNCT
arjefm-1284	211	31	https://americaserial.com/journals/index.php/arjefm	https://americaserial.com/journals/index.php/arjefm	PROPN
arjefm-1284	211	32	email	email	NOUN
arjefm-1284	211	33	:	:	PUNCT
arjefm-1284	211	34	contact@americaserial.com	contact@americaserial.com	PROPN
arjefm-1284	211	35	official	official	ADJ
arjefm-1284	211	36	journal	journal	PROPN
arjefm-1284	211	37	of	of	ADP
arjefm-1284	211	38	america	america	PROPN
arjefm-1284	211	39	serial	serial	PROPN
arjefm-1284	211	40	publication	publication	NOUN
arjefm-1284	211	41	american	american	PROPN
arjefm-1284	211	42	research	research	PROPN
arjefm-1284	211	43	journal	journal	PROPN
arjefm-1284	211	44	of	of	ADP
arjefm-1284	211	45	economics	economic	NOUN
arjefm-1284	211	46	,	,	PUNCT
arjefm-1284	211	47	finance	finance	NOUN
arjefm-1284	211	48	and	and	CCONJ
arjefm-1284	211	49	management	management	NOUN
arjefm-1284	211	50	https://americaserial.com/journals/index.php/arjefm	https://americaserial.com/journals/index.php/arjefm	NOUN
arjefm-1284	211	51	,	,	PUNCT
arjefm-1284	211	52	email	email	NOUN
arjefm-1284	211	53	:	:	PUNCT
arjefm-1284	211	54	contact@americaserial.com	contact@americaserial.com	X
arjefm-1284	212	1	27	27	NUM
arjefm-1284	213	1	|	|	ADV
arjefm-1284	213	2	p	p	NOUN
arjefm-1284	213	3	a	a	DET
arjefm-1284	213	4	g	g	NOUN
arjefm-1284	213	5	e	e	PROPN
arjefm-1284	213	6	references	reference	NOUN
arjefm-1284	213	7	ajao	ajao	PROPN
arjefm-1284	213	8	,	,	PUNCT
arjefm-1284	213	9	q.	q.	PROPN
arjefm-1284	213	10	,	,	PUNCT
arjefm-1284	213	11	oludamilare	oludamilare	ADV
arjefm-1284	213	12	,	,	PUNCT
arjefm-1284	213	13	o.	o.	PROPN
arjefm-1284	213	14	,	,	PUNCT
arjefm-1284	213	15	&	&	CCONJ
arjefm-1284	213	16	sadeeq	sadeeq	PROPN
arjefm-1284	213	17	,	,	PUNCT
arjefm-1284	213	18	l.	l.	PROPN
arjefm-1284	213	19	(	(	PUNCT
arjefm-1284	213	20	2023	2023	NUM
arjefm-1284	213	21	)	)	PUNCT
arjefm-1284	213	22	.	.	PUNCT
arjefm-1284	214	1	drivers	driver	NOUN
arjefm-1284	214	2	of	of	ADP
arjefm-1284	214	3	mobile	mobile	ADJ
arjefm-1284	214	4	payment	payment	NOUN
arjefm-1284	214	5	acceptance	acceptance	NOUN
arjefm-1284	214	6	:	:	PUNCT
arjefm-1284	214	7	the	the	DET
arjefm-1284	214	8	impact	impact	NOUN
arjefm-1284	214	9	of	of	ADP
arjefm-1284	214	10	network	network	NOUN
arjefm-1284	214	11	externalities	externality	NOUN
arjefm-1284	214	12	in	in	ADP
arjefm-1284	214	13	nigeria	nigeria	PROPN
arjefm-1284	214	14	.	.	PUNCT
arjefm-1284	215	1	ajao	ajao	PROPN
arjefm-1284	215	2	,	,	PUNCT
arjefm-1284	215	3	t.	t.	PROPN
arjefm-1284	215	4	,	,	PUNCT
arjefm-1284	215	5	odunlade	odunlade	NOUN
arjefm-1284	215	6	,	,	PUNCT
arjefm-1284	215	7	s.	s.	PROPN
arjefm-1284	215	8	,	,	PUNCT
arjefm-1284	215	9	&	&	CCONJ
arjefm-1284	215	10	ufuoma	ufuoma	PROPN
arjefm-1284	215	11	,	,	PUNCT
arjefm-1284	215	12	p.	p.	NOUN
arjefm-1284	215	13	(	(	PUNCT
arjefm-1284	215	14	2022	2022	NUM
arjefm-1284	215	15	)	)	PUNCT
arjefm-1284	215	16	.	.	PUNCT
arjefm-1284	216	1	integrated	integrate	VERB
arjefm-1284	216	2	financial	financial	ADJ
arjefm-1284	216	3	management	management	NOUN
arjefm-1284	216	4	information	information	NOUN
arjefm-1284	216	5	system	system	NOUN
arjefm-1284	216	6	and	and	CCONJ
arjefm-1284	216	7	fraud	fraud	NOUN
arjefm-1284	216	8	prevention	prevention	NOUN
arjefm-1284	216	9	in	in	ADP
arjefm-1284	216	10	nigerian	nigerian	ADJ
arjefm-1284	216	11	public	public	ADJ
arjefm-1284	216	12	agencies	agency	NOUN
arjefm-1284	216	13	.	.	PUNCT
arjefm-1284	217	1	international	international	ADJ
arjefm-1284	217	2	journal	journal	PROPN
arjefm-1284	217	3	of	of	ADP
arjefm-1284	217	4	public	public	ADJ
arjefm-1284	217	5	administration	administration	NOUN
arjefm-1284	217	6	,	,	PUNCT
arjefm-1284	217	7	45(9	45(9	NOUN
arjefm-1284	217	8	)	)	PUNCT
arjefm-1284	217	9	,	,	PUNCT
arjefm-1284	217	10	789–805	789–805	NUM
arjefm-1284	217	11	.	.	PUNCT
arjefm-1284	218	1	ajimobi	ajimobi	VERB
arjefm-1284	218	2	,	,	PUNCT
arjefm-1284	218	3	a.	a.	NOUN
arjefm-1284	218	4	o.	o.	PROPN
arjefm-1284	218	5	,	,	PUNCT
arjefm-1284	218	6	ben	ben	PROPN
arjefm-1284	218	7	-	-	PUNCT
arjefm-1284	218	8	caleb	caleb	PROPN
arjefm-1284	218	9	,	,	PUNCT
arjefm-1284	218	10	e.	e.	PROPN
arjefm-1284	218	11	,	,	PUNCT
arjefm-1284	218	12	madugba	madugba	PROPN
arjefm-1284	218	13	,	,	PUNCT
arjefm-1284	218	14	j.	j.	PROPN
arjefm-1284	218	15	u.	u.	PROPN
arjefm-1284	218	16	,	,	PUNCT
arjefm-1284	218	17	adegboyegun	adegboyegun	PROPN
arjefm-1284	218	18	,	,	PUNCT
arjefm-1284	218	19	a.	a.	PROPN
arjefm-1284	218	20	e.	e.	PROPN
arjefm-1284	218	21	,	,	PUNCT
arjefm-1284	218	22	&	&	CCONJ
arjefm-1284	218	23	eluyela	eluyela	PROPN
arjefm-1284	218	24	,	,	PUNCT
arjefm-1284	218	25	d.	d.	PROPN
arjefm-1284	218	26	f.	f.	PROPN
arjefm-1284	218	27	(	(	PUNCT
arjefm-1284	218	28	2023	2023	NUM
arjefm-1284	218	29	)	)	PUNCT
arjefm-1284	218	30	.	.	PUNCT
arjefm-1284	219	1	impact	impact	NOUN
arjefm-1284	219	2	of	of	ADP
arjefm-1284	219	3	international	international	ADJ
arjefm-1284	219	4	public	public	ADJ
arjefm-1284	219	5	sector	sector	NOUN
arjefm-1284	219	6	accounting	accounting	NOUN
arjefm-1284	219	7	standards	standard	NOUN
arjefm-1284	219	8	(	(	PUNCT
arjefm-1284	219	9	ipsas	ipsa	NOUN
arjefm-1284	219	10	)	)	PUNCT
arjefm-1284	219	11	adoption	adoption	NOUN
arjefm-1284	219	12	on	on	ADP
arjefm-1284	219	13	financial	financial	ADJ
arjefm-1284	219	14	accountability	accountability	NOUN
arjefm-1284	219	15	in	in	ADP
arjefm-1284	219	16	selected	select	VERB
arjefm-1284	219	17	local	local	ADJ
arjefm-1284	219	18	governments	government	NOUN
arjefm-1284	219	19	of	of	ADP
arjefm-1284	219	20	edo	edo	PROPN
arjefm-1284	219	21	state	state	PROPN
arjefm-1284	219	22	,	,	PUNCT
arjefm-1284	219	23	nigeria	nigeria	PROPN
arjefm-1284	219	24	.	.	PUNCT
arjefm-1284	220	1	journal	journal	PROPN
arjefm-1284	220	2	of	of	ADP
arjefm-1284	220	3	interdisciplinary	interdisciplinary	ADJ
arjefm-1284	220	4	research	research	NOUN
arjefm-1284	220	5	in	in	ADP
arjefm-1284	220	6	accounting	accounting	NOUN
arjefm-1284	220	7	and	and	CCONJ
arjefm-1284	220	8	finance	finance	NOUN
arjefm-1284	220	9	,	,	PUNCT
arjefm-1284	220	10	10(3	10(3	NUM
arjefm-1284	220	11	)	)	PUNCT
arjefm-1284	220	12	,	,	PUNCT
arjefm-1284	220	13	37–52	37–52	NUM
arjefm-1284	220	14	.	.	PUNCT
arjefm-1284	221	1	alkhuzaie	alkhuzaie	PROPN
arjefm-1284	221	2	,	,	PUNCT
arjefm-1284	221	3	r.	r.	PROPN
arjefm-1284	221	4	,	,	PUNCT
arjefm-1284	221	5	muhamad	muhamad	PROPN
arjefm-1284	221	6	,	,	PUNCT
arjefm-1284	221	7	h.	h.	PROPN
arjefm-1284	221	8	,	,	PUNCT
arjefm-1284	221	9	daud	daud	PROPN
arjefm-1284	221	10	,	,	PUNCT
arjefm-1284	221	11	z.	z.	PROPN
arjefm-1284	221	12	 	 	SPACE
arjefm-1284	221	13	m.	m.	PROPN
arjefm-1284	221	14	&	&	CCONJ
arjefm-1284	221	15	senik	senik	PROPN
arjefm-1284	221	16	,	,	PUNCT
arjefm-1284	221	17	r.	r.	PROPN
arjefm-1284	221	18	(	(	PUNCT
arjefm-1284	221	19	2025	2025	NUM
arjefm-1284	221	20	)	)	PUNCT
arjefm-1284	221	21	.	.	PUNCT
arjefm-1284	222	1	the	the	DET
arjefm-1284	222	2	strategy	strategy	NOUN
arjefm-1284	222	3	of	of	ADP
arjefm-1284	222	4	adopting	adopt	VERB
arjefm-1284	222	5	performance	performance	NOUN
arjefm-1284	222	6	-	-	PUNCT
arjefm-1284	222	7	based	base	VERB
arjefm-1284	222	8	budgeting	budgeting	NOUN
arjefm-1284	222	9	in	in	ADP
arjefm-1284	222	10	the	the	DET
arjefm-1284	222	11	public	public	ADJ
arjefm-1284	222	12	sector	sector	NOUN
arjefm-1284	222	13	:	:	PUNCT
arjefm-1284	222	14	a	a	DET
arjefm-1284	222	15	conceptual	conceptual	ADJ
arjefm-1284	222	16	framework	framework	NOUN
arjefm-1284	222	17	.	.	PUNCT
arjefm-1284	223	1	corporate	corporate	ADJ
arjefm-1284	223	2	&	&	CCONJ
arjefm-1284	223	3	business	business	PROPN
arjefm-1284	223	4	strategy	strategy	PROPN
arjefm-1284	223	5	review	review	PROPN
arjefm-1284	223	6	,	,	PUNCT
arjefm-1284	223	7	6(1	6(1	NUM
arjefm-1284	223	8	)	)	PUNCT
arjefm-1284	223	9	,	,	PUNCT
arjefm-1284	223	10	187–196	187–196	NUM
arjefm-1284	223	11	.	.	PUNCT
arjefm-1284	223	12	ajuonu	ajuonu	NOUN
arjefm-1284	223	13	,	,	PUNCT
arjefm-1284	223	14	a.	a.	NOUN
arjefm-1284	223	15	u.	u.	PROPN
arjefm-1284	223	16	,	,	PUNCT
arjefm-1284	223	17	&	&	CCONJ
arjefm-1284	223	18	ezeala	ezeala	PROPN
arjefm-1284	223	19	,	,	PUNCT
arjefm-1284	223	20	g.	g.	PROPN
arjefm-1284	223	21	(	(	PUNCT
arjefm-1284	223	22	2024	2024	NUM
arjefm-1284	223	23	)	)	PUNCT
arjefm-1284	223	24	.	.	PUNCT
arjefm-1284	224	1	effect	effect	NOUN
arjefm-1284	224	2	of	of	ADP
arjefm-1284	224	3	ipsas	ipsas	ADJ
arjefm-1284	224	4	adoption	adoption	NOUN
arjefm-1284	224	5	on	on	ADP
arjefm-1284	224	6	public	public	ADJ
arjefm-1284	224	7	financial	financial	ADJ
arjefm-1284	224	8	management	management	NOUN
arjefm-1284	224	9	:	:	PUNCT
arjefm-1284	224	10	evidence	evidence	NOUN
arjefm-1284	224	11	from	from	ADP
arjefm-1284	224	12	anambra	anambra	PROPN
arjefm-1284	224	13	,	,	PUNCT
arjefm-1284	224	14	enugu	enugu	PROPN
arjefm-1284	224	15	,	,	PUNCT
arjefm-1284	224	16	and	and	CCONJ
arjefm-1284	224	17	imo	imo	ADJ
arjefm-1284	224	18	states	state	NOUN
arjefm-1284	224	19	.	.	PUNCT
arjefm-1284	225	1	journal	journal	NOUN
arjefm-1284	225	2	of	of	ADP
arjefm-1284	225	3	accounting	accounting	NOUN
arjefm-1284	225	4	and	and	CCONJ
arjefm-1284	225	5	financial	financial	ADJ
arjefm-1284	225	6	management	management	NOUN
arjefm-1284	225	7	,	,	PUNCT
arjefm-1284	225	8	10(3	10(3	NUM
arjefm-1284	225	9	)	)	PUNCT
arjefm-1284	225	10	,	,	PUNCT
arjefm-1284	225	11	51–64	51–64	PROPN
arjefm-1284	225	12	.	.	PUNCT
arjefm-1284	226	1	chen	chen	PROPN
arjefm-1284	226	2	,	,	PUNCT
arjefm-1284	226	3	x.	x.	PROPN
arjefm-1284	226	4	,	,	PUNCT
arjefm-1284	226	5	downey	downey	PROPN
arjefm-1284	226	6	,	,	PUNCT
arjefm-1284	226	7	a.	a.	PROPN
arjefm-1284	226	8	,	,	PUNCT
arjefm-1284	226	9	&	&	CCONJ
arjefm-1284	226	10	adopo	adopo	PROPN
arjefm-1284	226	11	,	,	PUNCT
arjefm-1284	226	12	a.	a.	NOUN
arjefm-1284	226	13	(	(	PUNCT
arjefm-1284	226	14	2023	2023	NUM
arjefm-1284	226	15	)	)	PUNCT
arjefm-1284	226	16	.	.	PUNCT
arjefm-1284	227	1	usage	usage	NOUN
arjefm-1284	227	2	behaviors	behavior	NOUN
arjefm-1284	227	3	of	of	ADP
arjefm-1284	227	4	e	e	NOUN
arjefm-1284	227	5	-	-	NOUN
arjefm-1284	227	6	payment	payment	NOUN
arjefm-1284	227	7	services	service	NOUN
arjefm-1284	227	8	by	by	ADP
arjefm-1284	227	9	chinese	chinese	ADJ
arjefm-1284	227	10	millennials	millennial	NOUN
arjefm-1284	227	11	and	and	CCONJ
arjefm-1284	227	12	gen	gen	PROPN
arjefm-1284	227	13	z.	z.	PROPN
arjefm-1284	227	14	journal	journal	PROPN
arjefm-1284	227	15	of	of	ADP
arjefm-1284	227	16	business	business	NOUN
arjefm-1284	227	17	and	and	CCONJ
arjefm-1284	227	18	organizational	organizational	ADJ
arjefm-1284	227	19	analysis	analysis	NOUN
arjefm-1284	227	20	,	,	PUNCT
arjefm-1284	227	21	12(1	12(1	NUM
arjefm-1284	227	22	)	)	PUNCT
arjefm-1284	227	23	,	,	PUNCT
arjefm-1284	227	24	50–68	50–68	NUM
arjefm-1284	227	25	.	.	PUNCT
arjefm-1284	228	1	chukwu	chukwu	PROPN
arjefm-1284	228	2	,	,	PUNCT
arjefm-1284	228	3	e.	e.	PROPN
arjefm-1284	228	4	c.	c.	PROPN
arjefm-1284	228	5	,	,	PUNCT
arjefm-1284	228	6	&	&	CCONJ
arjefm-1284	228	7	igbokwe	igbokwe	PROPN
arjefm-1284	228	8	,	,	PUNCT
arjefm-1284	228	9	c.	c.	PROPN
arjefm-1284	228	10	(	(	PUNCT
arjefm-1284	228	11	2023	2023	NUM
arjefm-1284	228	12	)	)	PUNCT
arjefm-1284	228	13	.	.	PUNCT
arjefm-1284	229	1	impact	impact	NOUN
arjefm-1284	229	2	of	of	ADP
arjefm-1284	229	3	e	e	NOUN
arjefm-1284	229	4	-	-	NOUN
arjefm-1284	229	5	payment	payment	NOUN
arjefm-1284	229	6	and	and	CCONJ
arjefm-1284	229	7	eps	eps	NOUN
arjefm-1284	229	8	adoption	adoption	NOUN
arjefm-1284	229	9	on	on	ADP
arjefm-1284	229	10	fund	fund	NOUN
arjefm-1284	229	11	processing	processing	NOUN
arjefm-1284	229	12	and	and	CCONJ
arjefm-1284	229	13	revenue	revenue	NOUN
arjefm-1284	229	14	collection	collection	NOUN
arjefm-1284	229	15	in	in	ADP
arjefm-1284	229	16	kaduna	kaduna	PROPN
arjefm-1284	229	17	state	state	PROPN
arjefm-1284	229	18	transport	transport	NOUN
arjefm-1284	229	19	enterprises	enterprise	NOUN
arjefm-1284	229	20	.	.	PUNCT
arjefm-1284	230	1	nigerian	nigerian	ADJ
arjefm-1284	230	2	journal	journal	PROPN
arjefm-1284	230	3	of	of	ADP
arjefm-1284	230	4	digital	digital	ADJ
arjefm-1284	230	5	finance	finance	NOUN
arjefm-1284	230	6	,	,	PUNCT
arjefm-1284	230	7	2(1	2(1	NUM
arjefm-1284	230	8	)	)	PUNCT
arjefm-1284	230	9	,	,	PUNCT
arjefm-1284	230	10	54–71	54–71	NOUN
arjefm-1284	230	11	.	.	PUNCT
arjefm-1284	231	1	ezejiofor	ezejiofor	PROPN
arjefm-1284	231	2	,	,	PUNCT
arjefm-1284	231	3	r.	r.	PROPN
arjefm-1284	231	4	a.	a.	PROPN
arjefm-1284	231	5	&	&	CCONJ
arjefm-1284	231	6	ezemba	ezemba	PROPN
arjefm-1284	231	7	,	,	PUNCT
arjefm-1284	231	8	o.	o.	PROPN
arjefm-1284	231	9	e.	e.	PROPN
arjefm-1284	231	10	(	(	PUNCT
arjefm-1284	231	11	2025	2025	NUM
arjefm-1284	231	12	)	)	PUNCT
arjefm-1284	231	13	.	.	PUNCT
arjefm-1284	232	1	accounting	account	VERB
arjefm-1284	232	2	for	for	ADP
arjefm-1284	232	3	cryptocurrency	cryptocurrency	NOUN
arjefm-1284	232	4	and	and	CCONJ
arjefm-1284	232	5	digital	digital	ADJ
arjefm-1284	232	6	assets	asset	NOUN
arjefm-1284	232	7	in	in	ADP
arjefm-1284	232	8	nigeria	nigeria	PROPN
arjefm-1284	232	9	:	:	PUNCT
arjefm-1284	232	10	challenges	challenge	NOUN
arjefm-1284	232	11	and	and	CCONJ
arjefm-1284	232	12	emerging	emerge	VERB
arjefm-1284	232	13	standards	standard	NOUN
arjefm-1284	232	14	(	(	PUNCT
arjefm-1284	232	15	2015–2025	2015–2025	NUM
arjefm-1284	232	16	)	)	PUNCT
arjefm-1284	232	17	.	.	PUNCT
arjefm-1284	233	1	international	international	ADJ
arjefm-1284	233	2	journal	journal	PROPN
arjefm-1284	233	3	of	of	ADP
arjefm-1284	233	4	advanced	advanced	ADJ
arjefm-1284	233	5	academic	academic	ADJ
arjefm-1284	233	6	research	research	NOUN
arjefm-1284	233	7	.	.	PUNCT
arjefm-1284	234	1	11(10	11(10	NUM
arjefm-1284	234	2	)	)	PUNCT
arjefm-1284	234	3	,	,	PUNCT
arjefm-1284	234	4	32	32	NUM
arjefm-1284	234	5	-	-	SYM
arjefm-1284	234	6	42	42	NUM
arjefm-1284	234	7	.	.	PUNCT
arjefm-1284	235	1	doi	doi	NOUN
arjefm-1284	235	2	:	:	PUNCT
arjefm-1284	235	3	https://doi.org/10.5281/zenodo.17430754	https://doi.org/10.5281/zenodo.17430754	X
arjefm-1284	235	4	.	.	PUNCT
arjefm-1284	236	1	enofe	enofe	ADJ
arjefm-1284	236	2	,	,	PUNCT
arjefm-1284	236	3	a.	a.	NOUN
arjefm-1284	236	4	o.	o.	PROPN
arjefm-1284	236	5	,	,	PUNCT
arjefm-1284	236	6	afiangbe	afiangbe	PROPN
arjefm-1284	236	7	,	,	PUNCT
arjefm-1284	236	8	s.	s.	PROPN
arjefm-1284	236	9	e.	e.	PROPN
arjefm-1284	236	10	,	,	PUNCT
arjefm-1284	236	11	&	&	CCONJ
arjefm-1284	236	12	agha	agha	PROPN
arjefm-1284	236	13	,	,	PUNCT
arjefm-1284	236	14	d.	d.	PROPN
arjefm-1284	236	15	i.	i.	PROPN
arjefm-1284	236	16	(	(	PUNCT
arjefm-1284	236	17	2018	2018	NUM
arjefm-1284	236	18	)	)	PUNCT
arjefm-1284	236	19	.	.	PUNCT
arjefm-1284	237	1	impact	impact	NOUN
arjefm-1284	237	2	of	of	ADP
arjefm-1284	237	3	tsa	tsa	NOUN
arjefm-1284	237	4	on	on	ADP
arjefm-1284	237	5	deposit	deposit	NOUN
arjefm-1284	237	6	money	money	NOUN
arjefm-1284	237	7	banks	bank	NOUN
arjefm-1284	237	8	in	in	ADP
arjefm-1284	237	9	nigeria	nigeria	PROPN
arjefm-1284	237	10	.	.	PUNCT
arjefm-1284	238	1	international	international	ADJ
arjefm-1284	238	2	journal	journal	PROPN
arjefm-1284	238	3	of	of	ADP
arjefm-1284	238	4	financial	financial	ADJ
arjefm-1284	238	5	management	management	NOUN
arjefm-1284	238	6	,	,	PUNCT
arjefm-1284	238	7	8(1	8(1	NOUN
arjefm-1284	238	8	)	)	PUNCT
arjefm-1284	238	9	,	,	PUNCT
arjefm-1284	238	10	22–34	22–34	NUM
arjefm-1284	238	11	.	.	PUNCT
arjefm-1284	239	1	ezejiofor	ezejiofor	PROPN
arjefm-1284	239	2	r.	r.	PROPN
arjefm-1284	239	3	a.	a.	PROPN
arjefm-1284	239	4	&	&	CCONJ
arjefm-1284	239	5	okonkwo	okonkwo	PROPN
arjefm-1284	239	6	,	,	PUNCT
arjefm-1284	239	7	m.c	m.c	PROPN
arjefm-1284	239	8	.	.	PROPN
arjefm-1284	239	9	(	(	PUNCT
arjefm-1284	239	10	2025	2025	NUM
arjefm-1284	239	11	)	)	PUNCT
arjefm-1284	239	12	.	.	PUNCT
arjefm-1284	240	1	forensic	forensic	ADJ
arjefm-1284	240	2	accounting	accounting	NOUN
arjefm-1284	240	3	and	and	CCONJ
arjefm-1284	240	4	fraud	fraud	NOUN
arjefm-1284	240	5	detection	detection	NOUN
arjefm-1284	240	6	and	and	CCONJ
arjefm-1284	240	7	prevention	prevention	NOUN
arjefm-1284	240	8	in	in	ADP
arjefm-1284	240	9	the	the	DET
arjefm-1284	240	10	nigerian	nigerian	ADJ
arjefm-1284	240	11	public	public	ADJ
arjefm-1284	240	12	sector	sector	NOUN
arjefm-1284	240	13	.	.	PUNCT
arjefm-1284	241	1	journal	journal	NOUN
arjefm-1284	241	2	of	of	ADP
arjefm-1284	241	3	accounting	accounting	NOUN
arjefm-1284	241	4	and	and	CCONJ
arjefm-1284	241	5	financial	financial	ADJ
arjefm-1284	241	6	management	management	NOUN
arjefm-1284	241	7	11(8	11(8	NUM
arjefm-1284	241	8	)	)	PUNCT
arjefm-1284	241	9	.	.	PUNCT
arjefm-1284	242	1	25048856	25048856	NUM
arjefm-1284	243	1	p	p	X
arjefm-1284	243	2	-	-	PUNCT
arjefm-1284	243	3	issn	issn	VERB
arjefm-1284	243	4	2695	2695	NUM
arjefm-1284	243	5	-	-	SYM
arjefm-1284	243	6	2211	2211	NUM
arjefm-1284	243	7	.	.	PUNCT
arjefm-1284	244	1	www.iiardjournals.org	www.iiardjournals.org	PROPN
arjefm-1284	244	2	online	online	PROPN
arjefm-1284	244	3	version	version	PROPN
arjefm-1284	244	4	mailto:contact@americaserial.com	mailto:contact@americaserial.com	PROPN
arjefm-1284	244	5	mailto:contact@americaserial.com	mailto:contact@americaserial.com	PROPN
arjefm-1284	244	6	https://doi.org/10.5281/zenodo.17430754	https://doi.org/10.5281/zenodo.17430754	PROPN
arjefm-1284	244	7	american	american	PROPN
arjefm-1284	244	8	research	research	PROPN
arjefm-1284	244	9	journal	journal	PROPN
arjefm-1284	244	10	of	of	ADP
arjefm-1284	244	11	economics	economic	NOUN
arjefm-1284	244	12	,	,	PUNCT
arjefm-1284	244	13	finance	finance	NOUN
arjefm-1284	244	14	and	and	CCONJ
arjefm-1284	244	15	management	management	NOUN
arjefm-1284	244	16	volume	volume	NOUN
arjefm-1284	244	17	13	13	NUM
arjefm-1284	244	18	issue	issue	NOUN
arjefm-1284	244	19	4	4	NUM
arjefm-1284	244	20	,	,	PUNCT
arjefm-1284	244	21	october	october	PROPN
arjefm-1284	244	22	-	-	PUNCT
arjefm-1284	244	23	december	december	PROPN
arjefm-1284	244	24	2025	2025	NUM
arjefm-1284	244	25	issn	issn	NOUN
arjefm-1284	244	26	:	:	PUNCT
arjefm-1284	244	27	2836	2836	NUM
arjefm-1284	244	28	-	-	SYM
arjefm-1284	244	29	9416	9416	NUM
arjefm-1284	244	30	impact	impact	NOUN
arjefm-1284	244	31	factor	factor	NOUN
arjefm-1284	244	32	:	:	PUNCT
arjefm-1284	244	33	6.41	6.41	NUM
arjefm-1284	244	34	journal	journal	NOUN
arjefm-1284	244	35	homepage	homepage	NOUN
arjefm-1284	244	36	:	:	PUNCT
arjefm-1284	244	37	https://americaserial.com/journals/index.php/arjefm	https://americaserial.com/journals/index.php/arjefm	PROPN
arjefm-1284	244	38	email	email	NOUN
arjefm-1284	244	39	:	:	PUNCT
arjefm-1284	244	40	contact@americaserial.com	contact@americaserial.com	PROPN
arjefm-1284	244	41	official	official	ADJ
arjefm-1284	244	42	journal	journal	PROPN
arjefm-1284	244	43	of	of	ADP
arjefm-1284	244	44	america	america	PROPN
arjefm-1284	244	45	serial	serial	PROPN
arjefm-1284	244	46	publication	publication	NOUN
arjefm-1284	244	47	american	american	PROPN
arjefm-1284	244	48	research	research	PROPN
arjefm-1284	244	49	journal	journal	PROPN
arjefm-1284	244	50	of	of	ADP
arjefm-1284	244	51	economics	economic	NOUN
arjefm-1284	244	52	,	,	PUNCT
arjefm-1284	244	53	finance	finance	NOUN
arjefm-1284	244	54	and	and	CCONJ
arjefm-1284	244	55	management	management	NOUN
arjefm-1284	244	56	https://americaserial.com/journals/index.php/arjefm	https://americaserial.com/journals/index.php/arjefm	NOUN
arjefm-1284	244	57	,	,	PUNCT
arjefm-1284	244	58	email	email	NOUN
arjefm-1284	244	59	:	:	PUNCT
arjefm-1284	245	1	contact@americaserial.com	contact@americaserial.com	X
arjefm-1284	245	2	28	28	NUM
arjefm-1284	246	1	|	|	ADV
arjefm-1284	246	2	p	p	X
arjefm-1284	246	3	a	a	DET
arjefm-1284	246	4	g	g	NOUN
arjefm-1284	246	5	e	e	NOUN
arjefm-1284	246	6	ezejiofor	ezejiofor	NOUN
arjefm-1284	246	7	,	,	PUNCT
arjefm-1284	246	8	r.	r.	PROPN
arjefm-1284	246	9	a.	a.	PROPN
arjefm-1284	246	10	,	,	PUNCT
arjefm-1284	246	11	ikilidih	ikilidih	ADJ
arjefm-1284	246	12	,	,	PUNCT
arjefm-1284	246	13	j.n	j.n	PROPN
arjefm-1284	246	14	.	.	PROPN
arjefm-1284	246	15	&	&	CCONJ
arjefm-1284	246	16	analikwu	analikwu	PROPN
arjefm-1284	246	17	,	,	PUNCT
arjefm-1284	246	18	m.i	m.i	PROPN
arjefm-1284	246	19	.	.	PROPN
arjefm-1284	246	20	(	(	PUNCT
arjefm-1284	246	21	2025	2025	NUM
arjefm-1284	246	22	)	)	PUNCT
arjefm-1284	246	23	.	.	PUNCT
arjefm-1284	247	1	federal	federal	ADJ
arjefm-1284	247	2	government	government	NOUN
arjefm-1284	247	3	indirect	indirect	ADJ
arjefm-1284	247	4	tax	tax	NOUN
arjefm-1284	247	5	revenue	revenue	NOUN
arjefm-1284	247	6	and	and	CCONJ
arjefm-1284	247	7	income	income	NOUN
arjefm-1284	247	8	distribution	distribution	NOUN
arjefm-1284	247	9	in	in	ADP
arjefm-1284	247	10	nigeria	nigeria	PROPN
arjefm-1284	247	11	(	(	PUNCT
arjefm-1284	247	12	2000	2000	NUM
arjefm-1284	247	13	-	-	SYM
arjefm-1284	247	14	2023	2023	NUM
arjefm-1284	247	15	)	)	PUNCT
arjefm-1284	247	16	.	.	PUNCT
arjefm-1284	248	1	journal	journal	NOUN
arjefm-1284	248	2	of	of	ADP
arjefm-1284	248	3	accounting	accounting	NOUN
arjefm-1284	248	4	and	and	CCONJ
arjefm-1284	248	5	financial	financial	ADJ
arjefm-1284	248	6	management	management	NOUN
arjefm-1284	248	7	11(6	11(6	NUM
arjefm-1284	248	8	)	)	PUNCT
arjefm-1284	248	9	,	,	PUNCT
arjefm-1284	248	10	e	e	X
arjefm-1284	248	11	-	-	PUNCT
arjefm-1284	248	12	issn	issn	PROPN
arjefm-1284	248	13	2504	2504	NUM
arjefm-1284	248	14	-	-	SYM
arjefm-1284	248	15	8856	8856	NUM
arjefm-1284	248	16	p	p	PROPN
arjefm-1284	248	17	-	-	PUNCT
arjefm-1284	248	18	issn	issn	PROPN
arjefm-1284	248	19	2695	2695	NUM
arjefm-1284	248	20	-	-	SYM
arjefm-1284	248	21	2025	2025	NUM
arjefm-1284	248	22	www.iiardjournals.org	www.iiardjournals.org	NOUN
arjefm-1284	248	23	online	online	PROPN
arjefm-1284	248	24	version	version	NOUN
arjefm-1284	248	25	habiburrochman	habiburrochman	NOUN
arjefm-1284	248	26	,	,	PUNCT
arjefm-1284	248	27	e.	e.	PROPN
arjefm-1284	248	28	(	(	PUNCT
arjefm-1284	248	29	2020	2020	NUM
arjefm-1284	248	30	)	)	PUNCT
arjefm-1284	248	31	.	.	PUNCT
arjefm-1284	249	1	performance	performance	NOUN
arjefm-1284	249	2	-	-	PUNCT
arjefm-1284	249	3	based	base	VERB
arjefm-1284	249	4	budgeting	budgeting	NOUN
arjefm-1284	249	5	and	and	CCONJ
arjefm-1284	249	6	its	its	PRON
arjefm-1284	249	7	impact	impact	NOUN
arjefm-1284	249	8	on	on	ADP
arjefm-1284	249	9	control	control	NOUN
arjefm-1284	249	10	effectiveness	effectiveness	NOUN
arjefm-1284	249	11	.	.	PUNCT
arjefm-1284	250	1	international	international	ADJ
arjefm-1284	250	2	journal	journal	PROPN
arjefm-1284	250	3	of	of	ADP
arjefm-1284	250	4	innovation	innovation	NOUN
arjefm-1284	250	5	,	,	PUNCT
arjefm-1284	250	6	creativity	creativity	NOUN
arjefm-1284	250	7	and	and	CCONJ
arjefm-1284	250	8	change	change	NOUN
arjefm-1284	250	9	,	,	PUNCT
arjefm-1284	250	10	11(11	11(11	NUM
arjefm-1284	250	11	)	)	PUNCT
arjefm-1284	250	12	,	,	PUNCT
arjefm-1284	250	13	255–273	255–273	NUM
arjefm-1284	250	14	.	.	PUNCT
arjefm-1284	251	1	ibe	ibe	PROPN
arjefm-1284	251	2	,	,	PUNCT
arjefm-1284	251	3	o.	o.	NOUN
arjefm-1284	251	4	a.	a.	PROPN
arjefm-1284	251	5	,	,	PUNCT
arjefm-1284	251	6	&	&	CCONJ
arjefm-1284	251	7	okeke	okeke	ADJ
arjefm-1284	251	8	,	,	PUNCT
arjefm-1284	251	9	n.	n.	NOUN
arjefm-1284	251	10	a.	a.	NOUN
arjefm-1284	251	11	(	(	PUNCT
arjefm-1284	251	12	2023	2023	NUM
arjefm-1284	251	13	)	)	PUNCT
arjefm-1284	251	14	.	.	PUNCT
arjefm-1284	252	1	combined	combine	VERB
arjefm-1284	252	2	ipsas	ipsa	NOUN
arjefm-1284	252	3	and	and	CCONJ
arjefm-1284	252	4	e	e	NOUN
arjefm-1284	252	5	-	-	NOUN
arjefm-1284	252	6	payment	payment	NOUN
arjefm-1284	252	7	reforms	reform	NOUN
arjefm-1284	252	8	in	in	ADP
arjefm-1284	252	9	enugu	enugu	PROPN
arjefm-1284	252	10	state	state	NOUN
arjefm-1284	252	11	road	road	NOUN
arjefm-1284	252	12	maintenance	maintenance	NOUN
arjefm-1284	252	13	enterprises	enterprise	NOUN
arjefm-1284	252	14	.	.	PUNCT
arjefm-1284	253	1	international	international	ADJ
arjefm-1284	253	2	journal	journal	PROPN
arjefm-1284	253	3	of	of	ADP
arjefm-1284	253	4	infrastructure	infrastructure	NOUN
arjefm-1284	253	5	finance	finance	NOUN
arjefm-1284	253	6	,	,	PUNCT
arjefm-1284	253	7	5(3	5(3	NUM
arjefm-1284	253	8	)	)	PUNCT
arjefm-1284	253	9	,	,	PUNCT
arjefm-1284	253	10	19–36	19–36	NUM
arjefm-1284	253	11	.	.	PUNCT
arjefm-1284	254	1	inedu	inedu	PROPN
arjefm-1284	254	2	,	,	PUNCT
arjefm-1284	254	3	h.	h.	PROPN
arjefm-1284	254	4	,	,	PUNCT
arjefm-1284	254	5	usman	usman	PROPN
arjefm-1284	254	6	,	,	PUNCT
arjefm-1284	254	7	i.	i.	PROPN
arjefm-1284	254	8	c.	c.	PROPN
arjefm-1284	254	9	,	,	PUNCT
arjefm-1284	254	10	&	&	CCONJ
arjefm-1284	254	11	ibrahim	ibrahim	PROPN
arjefm-1284	254	12	,	,	PUNCT
arjefm-1284	254	13	a.	a.	PROPN
arjefm-1284	254	14	j.	j.	PROPN
arjefm-1284	254	15	(	(	PUNCT
arjefm-1284	254	16	2025	2025	NUM
arjefm-1284	254	17	)	)	PUNCT
arjefm-1284	254	18	.	.	PUNCT
arjefm-1284	255	1	electronic	electronic	ADJ
arjefm-1284	255	2	payment	payment	NOUN
arjefm-1284	255	3	system	system	NOUN
arjefm-1284	255	4	and	and	CCONJ
arjefm-1284	255	5	the	the	DET
arjefm-1284	255	6	growth	growth	NOUN
arjefm-1284	255	7	of	of	ADP
arjefm-1284	255	8	smes	sme	NOUN
arjefm-1284	255	9	in	in	ADP
arjefm-1284	255	10	nigeria	nigeria	PROPN
arjefm-1284	255	11	.	.	PUNCT
arjefm-1284	256	1	international	international	ADJ
arjefm-1284	256	2	journal	journal	PROPN
arjefm-1284	256	3	of	of	ADP
arjefm-1284	256	4	advanced	advanced	ADJ
arjefm-1284	256	5	economics	economic	NOUN
arjefm-1284	256	6	,	,	PUNCT
arjefm-1284	256	7	7(2	7(2	NUM
arjefm-1284	256	8	)	)	PUNCT
arjefm-1284	256	9	,	,	PUNCT
arjefm-1284	256	10	40–50	40–50	NUM
arjefm-1284	256	11	.	.	PUNCT
arjefm-1284	257	1	nature	nature	NOUN
arjefm-1284	257	2	.	.	PUNCT
arjefm-1284	258	1	(	(	PUNCT
arjefm-1284	258	2	2025	2025	NUM
arjefm-1284	258	3	)	)	PUNCT
arjefm-1284	258	4	.	.	PUNCT
arjefm-1284	259	1	fundamental	fundamental	ADJ
arjefm-1284	259	2	principles	principle	NOUN
arjefm-1284	259	3	to	to	PART
arjefm-1284	259	4	design	design	VERB
arjefm-1284	259	5	an	an	DET
arjefm-1284	259	6	ethical	ethical	ADJ
arjefm-1284	259	7	payment	payment	NOUN
arjefm-1284	259	8	system	system	NOUN
arjefm-1284	259	9	.	.	PUNCT
arjefm-1284	260	1	humanities	humanity	NOUN
arjefm-1284	260	2	and	and	CCONJ
arjefm-1284	260	3	social	social	ADJ
arjefm-1284	260	4	sciences	science	NOUN
arjefm-1284	260	5	communications	communication	NOUN
arjefm-1284	260	6	,	,	PUNCT
arjefm-1284	260	7	12(3	12(3	NUM
arjefm-1284	260	8	)	)	PUNCT
arjefm-1284	260	9	,	,	PUNCT
arjefm-1284	260	10	103–115	103–115	NUM
arjefm-1284	260	11	.	.	PUNCT
arjefm-1284	261	1	megah	megah	PROPN
arjefm-1284	261	2	,	,	PUNCT
arjefm-1284	261	3	k.	k.	PROPN
arjefm-1284	261	4	 	 	SPACE
arjefm-1284	261	5	i.	i.	PROPN
arjefm-1284	261	6	&	&	CCONJ
arjefm-1284	261	7	valiant	valiant	PROPN
arjefm-1284	261	8	,	,	PUNCT
arjefm-1284	261	9	r.	r.	PROPN
arjefm-1284	261	10	 	 	SPACE
arjefm-1284	261	11	s.	s.	PROPN
arjefm-1284	261	12	(	(	PUNCT
arjefm-1284	261	13	2025	2025	NUM
arjefm-1284	261	14	)	)	PUNCT
arjefm-1284	261	15	.	.	PUNCT
arjefm-1284	262	1	systematic	systematic	ADJ
arjefm-1284	262	2	literature	literature	PROPN
arjefm-1284	262	3	review	review	PROPN
arjefm-1284	262	4	:	:	PUNCT
arjefm-1284	262	5	assessing	assess	VERB
arjefm-1284	262	6	the	the	DET
arjefm-1284	262	7	effectiveness	effectiveness	NOUN
arjefm-1284	262	8	of	of	ADP
arjefm-1284	262	9	performance	performance	NOUN
arjefm-1284	262	10	-	-	PUNCT
arjefm-1284	262	11	based	base	VERB
arjefm-1284	262	12	budgeting	budgeting	NOUN
arjefm-1284	262	13	in	in	ADP
arjefm-1284	262	14	government	government	NOUN
arjefm-1284	262	15	financial	financial	ADJ
arjefm-1284	262	16	management	management	NOUN
arjefm-1284	262	17	.	.	PUNCT
arjefm-1284	263	1	jurnal	jurnal	ADJ
arjefm-1284	263	2	ilmu	ilmu	PROPN
arjefm-1284	263	3	pemerintahan	pemerintahan	PROPN
arjefm-1284	263	4	,	,	PUNCT
arjefm-1284	263	5	10(1	10(1	NUM
arjefm-1284	263	6	)	)	PUNCT
arjefm-1284	263	7	,	,	PUNCT
arjefm-1284	263	8	52–74	52–74	NUM
arjefm-1284	263	9	.	.	PUNCT
arjefm-1284	264	1	okafor	okafor	PROPN
arjefm-1284	264	2	,	,	PUNCT
arjefm-1284	264	3	c.	c.	PROPN
arjefm-1284	264	4	,	,	PUNCT
arjefm-1284	264	5	&	&	CCONJ
arjefm-1284	264	6	eiya	eiya	PROPN
arjefm-1284	264	7	,	,	PUNCT
arjefm-1284	264	8	o.	o.	PROPN
arjefm-1284	264	9	(	(	PUNCT
arjefm-1284	264	10	2011	2011	NUM
arjefm-1284	264	11	)	)	PUNCT
arjefm-1284	264	12	.	.	PUNCT
arjefm-1284	265	1	corporate	corporate	ADJ
arjefm-1284	265	2	governance	governance	NOUN
arjefm-1284	265	3	and	and	CCONJ
arjefm-1284	265	4	financial	financial	ADJ
arjefm-1284	265	5	performance	performance	NOUN
arjefm-1284	265	6	of	of	ADP
arjefm-1284	265	7	selected	select	VERB
arjefm-1284	265	8	public	public	ADJ
arjefm-1284	265	9	enterprises	enterprise	NOUN
arjefm-1284	265	10	in	in	ADP
arjefm-1284	265	11	nigeria	nigeria	PROPN
arjefm-1284	265	12	.	.	PUNCT
arjefm-1284	266	1	european	european	PROPN
arjefm-1284	266	2	journal	journal	PROPN
arjefm-1284	266	3	of	of	ADP
arjefm-1284	266	4	economics	economic	NOUN
arjefm-1284	266	5	,	,	PUNCT
arjefm-1284	266	6	finance	finance	NOUN
arjefm-1284	266	7	and	and	CCONJ
arjefm-1284	266	8	administrative	administrative	ADJ
arjefm-1284	266	9	sciences	science	NOUN
arjefm-1284	266	10	,	,	PUNCT
arjefm-1284	266	11	(	(	PUNCT
arjefm-1284	266	12	22	22	NUM
arjefm-1284	266	13	)	)	PUNCT
arjefm-1284	266	14	,	,	PUNCT
arjefm-1284	266	15	123–134	123–134	NUM
arjefm-1284	266	16	.	.	PUNCT
arjefm-1284	267	1	okoye	okoye	PROPN
arjefm-1284	267	2	,	,	PUNCT
arjefm-1284	267	3	l.	l.	PROPN
arjefm-1284	267	4	u.	u.	PROPN
arjefm-1284	267	5	,	,	PUNCT
arjefm-1284	267	6	&	&	CCONJ
arjefm-1284	267	7	umeh	umeh	PROPN
arjefm-1284	267	8	,	,	PUNCT
arjefm-1284	267	9	j.	j.	PROPN
arjefm-1284	267	10	c.	c.	PROPN
arjefm-1284	267	11	(	(	PUNCT
arjefm-1284	267	12	2020	2020	NUM
arjefm-1284	267	13	)	)	PUNCT
arjefm-1284	267	14	.	.	PUNCT
arjefm-1284	268	1	budgeting	budget	VERB
arjefm-1284	268	2	practices	practice	NOUN
arjefm-1284	268	3	and	and	CCONJ
arjefm-1284	268	4	financial	financial	ADJ
arjefm-1284	268	5	performance	performance	NOUN
arjefm-1284	268	6	in	in	ADP
arjefm-1284	268	7	enugu	enugu	PROPN
arjefm-1284	268	8	local	local	ADJ
arjefm-1284	268	9	governments	government	NOUN
arjefm-1284	268	10	.	.	PUNCT
arjefm-1284	269	1	african	african	ADJ
arjefm-1284	269	2	journal	journal	PROPN
arjefm-1284	269	3	of	of	ADP
arjefm-1284	269	4	public	public	ADJ
arjefm-1284	269	5	administration	administration	NOUN
arjefm-1284	269	6	,	,	PUNCT
arjefm-1284	269	7	9(1	9(1	NUM
arjefm-1284	269	8	)	)	PUNCT
arjefm-1284	269	9	,	,	PUNCT
arjefm-1284	269	10	45–58	45–58	PROPN
arjefm-1284	269	11	.	.	PUNCT
arjefm-1284	270	1	oluwatayo	oluwatayo	PROPN
arjefm-1284	270	2	,	,	PUNCT
arjefm-1284	270	3	f.	f.	PROPN
arjefm-1284	270	4	b.	b.	PROPN
arjefm-1284	270	5	,	,	PUNCT
arjefm-1284	270	6	balogun	balogun	VERB
arjefm-1284	270	7	,	,	PUNCT
arjefm-1284	270	8	o.	o.	PROPN
arjefm-1284	270	9	a.	a.	PROPN
arjefm-1284	270	10	,	,	PUNCT
arjefm-1284	270	11	&	&	CCONJ
arjefm-1284	270	12	ade	ade	PROPN
arjefm-1284	270	13	,	,	PUNCT
arjefm-1284	270	14	v.	v.	PROPN
arjefm-1284	270	15	(	(	PUNCT
arjefm-1284	270	16	2022	2022	NUM
arjefm-1284	270	17	)	)	PUNCT
arjefm-1284	270	18	.	.	PUNCT
arjefm-1284	271	1	liquidity	liquidity	NOUN
arjefm-1284	271	2	impact	impact	NOUN
arjefm-1284	271	3	of	of	ADP
arjefm-1284	271	4	tsa	tsa	NOUN
arjefm-1284	271	5	implementation	implementation	NOUN
arjefm-1284	271	6	in	in	ADP
arjefm-1284	271	7	lagos	lagos	NOUN
arjefm-1284	271	8	state	state	NOUN
arjefm-1284	271	9	water	water	NOUN
arjefm-1284	271	10	utilities	utility	NOUN
arjefm-1284	271	11	.	.	PUNCT
arjefm-1284	272	1	journal	journal	PROPN
arjefm-1284	272	2	of	of	ADP
arjefm-1284	272	3	water	water	NOUN
arjefm-1284	272	4	resources	resource	NOUN
arjefm-1284	272	5	management	management	NOUN
arjefm-1284	272	6	&	&	CCONJ
arjefm-1284	272	7	finance	finance	NOUN
arjefm-1284	272	8	,	,	PUNCT
arjefm-1284	272	9	11(2	11(2	NOUN
arjefm-1284	272	10	)	)	PUNCT
arjefm-1284	272	11	,	,	PUNCT
arjefm-1284	272	12	25–41	25–41	NUM
arjefm-1284	272	13	.	.	PUNCT
arjefm-1284	273	1	okoro	okoro	PROPN
arjefm-1284	273	2	,	,	PUNCT
arjefm-1284	273	3	h.	h.	PROPN
arjefm-1284	273	4	i.	i.	PROPN
arjefm-1284	273	5	,	,	PUNCT
arjefm-1284	273	6	&	&	CCONJ
arjefm-1284	273	7	umoh	umoh	PROPN
arjefm-1284	273	8	,	,	PUNCT
arjefm-1284	273	9	j.	j.	PROPN
arjefm-1284	273	10	a.	a.	PROPN
arjefm-1284	273	11	(	(	PUNCT
arjefm-1284	273	12	2022	2022	NUM
arjefm-1284	273	13	)	)	PUNCT
arjefm-1284	273	14	.	.	PUNCT
arjefm-1284	274	1	combined	combine	VERB
arjefm-1284	274	2	effects	effect	NOUN
arjefm-1284	274	3	of	of	ADP
arjefm-1284	274	4	tsa	tsa	NOUN
arjefm-1284	274	5	and	and	CCONJ
arjefm-1284	274	6	ipsas	ipsa	NOUN
arjefm-1284	274	7	on	on	ADP
arjefm-1284	274	8	cash	cash	NOUN
arjefm-1284	274	9	and	and	CCONJ
arjefm-1284	274	10	budget	budget	NOUN
arjefm-1284	274	11	efficiency	efficiency	NOUN
arjefm-1284	274	12	in	in	ADP
arjefm-1284	274	13	akwa	akwa	ADJ
arjefm-1284	274	14	ibom	ibom	ADJ
arjefm-1284	274	15	state	state	NOUN
arjefm-1284	274	16	water	water	NOUN
arjefm-1284	274	17	utilities	utility	NOUN
arjefm-1284	274	18	.	.	PUNCT
arjefm-1284	275	1	journal	journal	PROPN
arjefm-1284	275	2	of	of	ADP
arjefm-1284	275	3	nigerian	nigerian	ADJ
arjefm-1284	275	4	financial	financial	ADJ
arjefm-1284	275	5	systems	system	NOUN
arjefm-1284	275	6	,	,	PUNCT
arjefm-1284	275	7	6(4	6(4	NOUN
arjefm-1284	275	8	)	)	PUNCT
arjefm-1284	275	9	,	,	PUNCT
arjefm-1284	275	10	101–118	101–118	NUM
arjefm-1284	275	11	.	.	PUNCT
arjefm-1284	276	1	ogunlana	ogunlana	PROPN
arjefm-1284	276	2	,	,	PUNCT
arjefm-1284	276	3	a.	a.	PROPN
arjefm-1284	276	4	a.	a.	PROPN
arjefm-1284	276	5	,	,	PUNCT
arjefm-1284	276	6	&	&	CCONJ
arjefm-1284	276	7	bello	bello	PROPN
arjefm-1284	276	8	,	,	PUNCT
arjefm-1284	276	9	k.	k.	PROPN
arjefm-1284	276	10	(	(	PUNCT
arjefm-1284	276	11	2023	2023	NUM
arjefm-1284	276	12	)	)	PUNCT
arjefm-1284	276	13	.	.	PUNCT
arjefm-1284	277	1	accrual	accrual	ADJ
arjefm-1284	277	2	ipsas	ipsa	NOUN
arjefm-1284	277	3	and	and	CCONJ
arjefm-1284	277	4	audit	audit	NOUN
arjefm-1284	277	5	report	report	NOUN
arjefm-1284	277	6	effectiveness	effectiveness	NOUN
arjefm-1284	277	7	in	in	ADP
arjefm-1284	277	8	ogun	ogun	PROPN
arjefm-1284	277	9	state	state	NOUN
arjefm-1284	277	10	infrastructure	infrastructure	NOUN
arjefm-1284	277	11	enterprises	enterprise	NOUN
arjefm-1284	277	12	.	.	PUNCT
arjefm-1284	278	1	ogun	ogun	PROPN
arjefm-1284	278	2	journal	journal	PROPN
arjefm-1284	278	3	of	of	ADP
arjefm-1284	278	4	accounting	accounting	PROPN
arjefm-1284	278	5	&	&	CCONJ
arjefm-1284	278	6	finance	finance	NOUN
arjefm-1284	278	7	,	,	PUNCT
arjefm-1284	278	8	2(1	2(1	NUM
arjefm-1284	278	9	)	)	PUNCT
arjefm-1284	278	10	,	,	PUNCT
arjefm-1284	278	11	67–81	67–81	NUM
arjefm-1284	278	12	.	.	PUNCT
arjefm-1284	279	1	mailto:contact@americaserial.com	mailto:contact@americaserial.com	PROPN
arjefm-1284	279	2	mailto:contact@americaserial.com	mailto:contact@americaserial.com	PROPN
arjefm-1284	280	1	american	american	PROPN
arjefm-1284	280	2	research	research	PROPN
arjefm-1284	280	3	journal	journal	PROPN
arjefm-1284	280	4	of	of	ADP
arjefm-1284	280	5	economics	economic	NOUN
arjefm-1284	280	6	,	,	PUNCT
arjefm-1284	280	7	finance	finance	NOUN
arjefm-1284	280	8	and	and	CCONJ
arjefm-1284	280	9	management	management	NOUN
arjefm-1284	280	10	volume	volume	NOUN
arjefm-1284	280	11	13	13	NUM
arjefm-1284	280	12	issue	issue	NOUN
arjefm-1284	280	13	4	4	NUM
arjefm-1284	280	14	,	,	PUNCT
arjefm-1284	280	15	october	october	PROPN
arjefm-1284	280	16	-	-	PUNCT
arjefm-1284	280	17	december	december	PROPN
arjefm-1284	280	18	2025	2025	NUM
arjefm-1284	280	19	issn	issn	NOUN
arjefm-1284	280	20	:	:	PUNCT
arjefm-1284	280	21	2836	2836	NUM
arjefm-1284	280	22	-	-	SYM
arjefm-1284	280	23	9416	9416	NUM
arjefm-1284	280	24	impact	impact	NOUN
arjefm-1284	280	25	factor	factor	NOUN
arjefm-1284	280	26	:	:	PUNCT
arjefm-1284	280	27	6.41	6.41	NUM
arjefm-1284	280	28	journal	journal	NOUN
arjefm-1284	280	29	homepage	homepage	NOUN
arjefm-1284	280	30	:	:	PUNCT
arjefm-1284	280	31	https://americaserial.com/journals/index.php/arjefm	https://americaserial.com/journals/index.php/arjefm	PROPN
arjefm-1284	280	32	email	email	NOUN
arjefm-1284	280	33	:	:	PUNCT
arjefm-1284	280	34	contact@americaserial.com	contact@americaserial.com	PROPN
arjefm-1284	280	35	official	official	ADJ
arjefm-1284	280	36	journal	journal	PROPN
arjefm-1284	280	37	of	of	ADP
arjefm-1284	280	38	america	america	PROPN
arjefm-1284	280	39	serial	serial	PROPN
arjefm-1284	280	40	publication	publication	NOUN
arjefm-1284	280	41	american	american	PROPN
arjefm-1284	280	42	research	research	PROPN
arjefm-1284	280	43	journal	journal	PROPN
arjefm-1284	280	44	of	of	ADP
arjefm-1284	280	45	economics	economic	NOUN
arjefm-1284	280	46	,	,	PUNCT
arjefm-1284	280	47	finance	finance	NOUN
arjefm-1284	280	48	and	and	CCONJ
arjefm-1284	280	49	management	management	NOUN
arjefm-1284	280	50	https://americaserial.com/journals/index.php/arjefm	https://americaserial.com/journals/index.php/arjefm	NOUN
arjefm-1284	280	51	,	,	PUNCT
arjefm-1284	280	52	email	email	NOUN
arjefm-1284	280	53	:	:	PUNCT
arjefm-1284	280	54	contact@americaserial.com	contact@americaserial.com	X
arjefm-1284	280	55	29	29	NUM
arjefm-1284	281	1	|	|	ADV
arjefm-1284	281	2	p	p	X
arjefm-1284	281	3	a	a	DET
arjefm-1284	281	4	g	g	PROPN
arjefm-1284	281	5	e	e	PROPN
arjefm-1284	281	6	olusanya	olusanya	NOUN
arjefm-1284	281	7	,	,	PUNCT
arjefm-1284	281	8	a.	a.	NOUN
arjefm-1284	281	9	o.	o.	PROPN
arjefm-1284	281	10	,	,	PUNCT
arjefm-1284	281	11	akpan	akpan	PROPN
arjefm-1284	281	12	,	,	PUNCT
arjefm-1284	281	13	e.	e.	PROPN
arjefm-1284	281	14	e.	e.	PROPN
arjefm-1284	281	15	,	,	PUNCT
arjefm-1284	281	16	&	&	CCONJ
arjefm-1284	281	17	nwosu	nwosu	PROPN
arjefm-1284	281	18	,	,	PUNCT
arjefm-1284	281	19	c.	c.	PROPN
arjefm-1284	281	20	(	(	PUNCT
arjefm-1284	281	21	2022	2022	NUM
arjefm-1284	281	22	)	)	PUNCT
arjefm-1284	281	23	.	.	PUNCT
arjefm-1284	282	1	treasury	treasury	PROPN
arjefm-1284	282	2	single	single	ADJ
arjefm-1284	282	3	account	account	NOUN
arjefm-1284	282	4	(	(	PUNCT
arjefm-1284	282	5	tsa	tsa	NOUN
arjefm-1284	282	6	)	)	PUNCT
arjefm-1284	282	7	effects	effect	NOUN
arjefm-1284	282	8	on	on	ADP
arjefm-1284	282	9	payment	payment	NOUN
arjefm-1284	282	10	processing	processing	NOUN
arjefm-1284	282	11	in	in	ADP
arjefm-1284	282	12	akwa	akwa	ADJ
arjefm-1284	282	13	ibom	ibom	ADJ
arjefm-1284	282	14	petroleum	petroleum	NOUN
arjefm-1284	282	15	soes	soe	NOUN
arjefm-1284	282	16	.	.	PUNCT
arjefm-1284	283	1	journal	journal	PROPN
arjefm-1284	283	2	of	of	ADP
arjefm-1284	283	3	petroleum	petroleum	NOUN
arjefm-1284	283	4	economics	economic	NOUN
arjefm-1284	283	5	and	and	CCONJ
arjefm-1284	283	6	public	public	ADJ
arjefm-1284	283	7	finance	finance	NOUN
arjefm-1284	283	8	,	,	PUNCT
arjefm-1284	283	9	4(2	4(2	NUM
arjefm-1284	283	10	)	)	PUNCT
arjefm-1284	283	11	,	,	PUNCT
arjefm-1284	283	12	51–68	51–68	NUM
arjefm-1284	283	13	.	.	PUNCT
arjefm-1284	284	1	parmar	parmar	PROPN
arjefm-1284	284	2	,	,	PUNCT
arjefm-1284	284	3	n.	n.	NOUN
arjefm-1284	284	4	,	,	PUNCT
arjefm-1284	284	5	&	&	CCONJ
arjefm-1284	284	6	machhar	machhar	PROPN
arjefm-1284	284	7	,	,	PUNCT
arjefm-1284	284	8	s.	s.	PROPN
arjefm-1284	284	9	(	(	PUNCT
arjefm-1284	284	10	2022	2022	NUM
arjefm-1284	284	11	)	)	PUNCT
arjefm-1284	284	12	.	.	PUNCT
arjefm-1284	285	1	a	a	DET
arjefm-1284	285	2	study	study	NOUN
arjefm-1284	285	3	on	on	ADP
arjefm-1284	285	4	the	the	DET
arjefm-1284	285	5	adoption	adoption	NOUN
arjefm-1284	285	6	of	of	ADP
arjefm-1284	285	7	e	e	NOUN
arjefm-1284	285	8	-	-	NOUN
arjefm-1284	285	9	payment	payment	NOUN
arjefm-1284	285	10	systems	system	NOUN
arjefm-1284	285	11	in	in	ADP
arjefm-1284	285	12	india	india	PROPN
arjefm-1284	285	13	:	:	PUNCT
arjefm-1284	285	14	a	a	DET
arjefm-1284	285	15	literature	literature	NOUN
arjefm-1284	285	16	review	review	NOUN
arjefm-1284	285	17	.	.	PUNCT
arjefm-1284	286	1	scientific	scientific	ADJ
arjefm-1284	286	2	journal	journal	NOUN
arjefm-1284	286	3	of	of	ADP
arjefm-1284	286	4	finance	finance	NOUN
arjefm-1284	286	5	and	and	CCONJ
arjefm-1284	286	6	financial	financial	ADJ
arjefm-1284	286	7	law	law	NOUN
arjefm-1284	286	8	studies	study	NOUN
arjefm-1284	286	9	,	,	PUNCT
arjefm-1284	286	10	2(1	2(1	NUM
arjefm-1284	286	11	)	)	PUNCT
arjefm-1284	286	12	,	,	PUNCT
arjefm-1284	286	13	1–12	1–12	NOUN
arjefm-1284	286	14	.	.	PUNCT
arjefm-1284	286	15	reuben	reuben	PROPN
arjefm-1284	286	16	,	,	PUNCT
arjefm-1284	286	17	o.	o.	PROPN
arjefm-1284	286	18	,	,	PUNCT
arjefm-1284	286	19	&	&	CCONJ
arjefm-1284	286	20	anyanwaokoro	anyanwaokoro	PROPN
arjefm-1284	286	21	,	,	PUNCT
arjefm-1284	286	22	m.	m.	NOUN
arjefm-1284	286	23	(	(	PUNCT
arjefm-1284	286	24	2019	2019	NUM
arjefm-1284	286	25	)	)	PUNCT
arjefm-1284	286	26	.	.	PUNCT
arjefm-1284	287	1	the	the	DET
arjefm-1284	287	2	contribution	contribution	NOUN
arjefm-1284	287	3	of	of	ADP
arjefm-1284	287	4	electronic	electronic	ADJ
arjefm-1284	287	5	payment	payment	NOUN
arjefm-1284	287	6	systems	system	NOUN
arjefm-1284	287	7	to	to	ADP
arjefm-1284	287	8	financial	financial	ADJ
arjefm-1284	287	9	performance	performance	NOUN
arjefm-1284	287	10	:	:	PUNCT
arjefm-1284	287	11	evidence	evidence	NOUN
arjefm-1284	287	12	from	from	ADP
arjefm-1284	287	13	nigerian	nigerian	ADJ
arjefm-1284	287	14	banks	bank	NOUN
arjefm-1284	287	15	.	.	PUNCT
arjefm-1284	288	1	international	international	ADJ
arjefm-1284	288	2	journal	journal	PROPN
arjefm-1284	288	3	of	of	ADP
arjefm-1284	288	4	multidisciplinary	multidisciplinary	ADJ
arjefm-1284	288	5	economics	economic	NOUN
arjefm-1284	288	6	and	and	CCONJ
arjefm-1284	288	7	research	research	NOUN
arjefm-1284	288	8	,	,	PUNCT
arjefm-1284	288	9	6(4	6(4	NUM
arjefm-1284	288	10	)	)	PUNCT
arjefm-1284	288	11	,	,	PUNCT
arjefm-1284	288	12	85–97	85–97	PROPN
arjefm-1284	288	13	.	.	PUNCT
arjefm-1284	288	14	sreenivas	sreenivas	PROPN
arjefm-1284	288	15	,	,	PUNCT
arjefm-1284	288	16	b.	b.	PROPN
arjefm-1284	288	17	n.	n.	PROPN
arjefm-1284	288	18	(	(	PUNCT
arjefm-1284	288	19	2023	2023	NUM
arjefm-1284	288	20	)	)	PUNCT
arjefm-1284	288	21	.	.	PUNCT
arjefm-1284	289	1	role	role	NOUN
arjefm-1284	289	2	of	of	ADP
arjefm-1284	289	3	small	small	ADJ
arjefm-1284	289	4	and	and	CCONJ
arjefm-1284	289	5	medium	medium	ADJ
arjefm-1284	289	6	enterprises	enterprise	NOUN
arjefm-1284	289	7	in	in	ADP
arjefm-1284	289	8	digital	digital	ADJ
arjefm-1284	289	9	payment	payment	NOUN
arjefm-1284	289	10	in	in	ADP
arjefm-1284	289	11	india	india	PROPN
arjefm-1284	289	12	.	.	PUNCT
arjefm-1284	290	1	journal	journal	PROPN
arjefm-1284	290	2	of	of	ADP
arjefm-1284	290	3	digital	digital	ADJ
arjefm-1284	290	4	finance	finance	NOUN
arjefm-1284	290	5	,	,	PUNCT
arjefm-1284	290	6	12(1	12(1	NUM
arjefm-1284	290	7	)	)	PUNCT
arjefm-1284	290	8	,	,	PUNCT
arjefm-1284	290	9	22–35	22–35	NUM
arjefm-1284	290	10	.	.	PUNCT
arjefm-1284	291	1	sulaiman	sulaiman	PROPN
arjefm-1284	291	2	,	,	PUNCT
arjefm-1284	291	3	a.	a.	PROPN
arjefm-1284	291	4	j.	j.	PROPN
arjefm-1284	291	5	,	,	PUNCT
arjefm-1284	291	6	&	&	CCONJ
arjefm-1284	291	7	odunlade	odunlade	ADJ
arjefm-1284	291	8	,	,	PUNCT
arjefm-1284	291	9	o.	o.	NOUN
arjefm-1284	291	10	a.	a.	NOUN
arjefm-1284	291	11	(	(	PUNCT
arjefm-1284	291	12	2025	2025	NUM
arjefm-1284	291	13	)	)	PUNCT
arjefm-1284	291	14	.	.	PUNCT
arjefm-1284	292	1	ipsas	ipsa	NOUN
arjefm-1284	292	2	adoption	adoption	NOUN
arjefm-1284	292	3	and	and	CCONJ
arjefm-1284	292	4	financial	financial	ADJ
arjefm-1284	292	5	accountability	accountability	NOUN
arjefm-1284	292	6	in	in	ADP
arjefm-1284	292	7	ogun	ogun	PROPN
arjefm-1284	292	8	state	state	NOUN
arjefm-1284	292	9	lgas	lgas	NOUN
arjefm-1284	292	10	.	.	PUNCT
arjefm-1284	293	1	journal	journal	NOUN
arjefm-1284	293	2	of	of	ADP
arjefm-1284	293	3	finance	finance	NOUN
arjefm-1284	293	4	and	and	CCONJ
arjefm-1284	293	5	accounting	accounting	NOUN
arjefm-1284	293	6	,	,	PUNCT
arjefm-1284	293	7	13(3	13(3	NUM
arjefm-1284	293	8	)	)	PUNCT
arjefm-1284	293	9	,	,	PUNCT
arjefm-1284	293	10	109–124	109–124	NUM
arjefm-1284	293	11	.	.	PUNCT
arjefm-1284	294	1	taiwo	taiwo	NOUN
arjefm-1284	294	2	,	,	PUNCT
arjefm-1284	294	3	o.	o.	PROPN
arjefm-1284	294	4	,	,	PUNCT
arjefm-1284	294	5	akinrinola	akinrinola	PROPN
arjefm-1284	294	6	,	,	PUNCT
arjefm-1284	294	7	o.	o.	PROPN
arjefm-1284	294	8	,	,	PUNCT
arjefm-1284	294	9	&	&	CCONJ
arjefm-1284	294	10	nwidobie	nwidobie	PROPN
arjefm-1284	294	11	,	,	PUNCT
arjefm-1284	294	12	b.	b.	PROPN
arjefm-1284	294	13	m.	m.	PROPN
arjefm-1284	294	14	(	(	PUNCT
arjefm-1284	294	15	2025	2025	NUM
arjefm-1284	294	16	)	)	PUNCT
arjefm-1284	294	17	.	.	PUNCT
arjefm-1284	295	1	ipsas	ipsa	NOUN
arjefm-1284	295	2	adoption	adoption	NOUN
arjefm-1284	295	3	and	and	CCONJ
arjefm-1284	295	4	financial	financial	ADJ
arjefm-1284	295	5	report	report	NOUN
arjefm-1284	295	6	quality	quality	NOUN
arjefm-1284	295	7	in	in	ADP
arjefm-1284	295	8	lagos	lago	NOUN
arjefm-1284	295	9	tertiary	tertiary	ADJ
arjefm-1284	295	10	institutions	institution	NOUN
arjefm-1284	295	11	.	.	PUNCT
arjefm-1284	296	1	african	african	ADJ
arjefm-1284	296	2	journal	journal	PROPN
arjefm-1284	296	3	of	of	ADP
arjefm-1284	296	4	accounting	accounting	NOUN
arjefm-1284	296	5	and	and	CCONJ
arjefm-1284	296	6	financial	financial	ADJ
arjefm-1284	296	7	research	research	NOUN
arjefm-1284	296	8	,	,	PUNCT
arjefm-1284	296	9	8(2	8(2	NUM
arjefm-1284	296	10	)	)	PUNCT
arjefm-1284	296	11	,	,	PUNCT
arjefm-1284	296	12	1	1	NUM
arjefm-1284	296	13	–	–	SYM
arjefm-1284	296	14	14	14	NUM
arjefm-1284	296	15	.	.	PUNCT
arjefm-1284	297	1	waliullah	waliullah	ADJ
arjefm-1284	297	2	,	,	PUNCT
arjefm-1284	297	3	m.	m.	NOUN
arjefm-1284	297	4	,	,	PUNCT
arjefm-1284	297	5	hossain	hossain	PROPN
arjefm-1284	297	6	george	george	PROPN
arjefm-1284	297	7	,	,	PUNCT
arjefm-1284	297	8	m.	m.	PROPN
arjefm-1284	297	9	z.	z.	PROPN
arjefm-1284	297	10	,	,	PUNCT
arjefm-1284	297	11	hasan	hasan	PROPN
arjefm-1284	297	12	,	,	PUNCT
arjefm-1284	297	13	m.	m.	NOUN
arjefm-1284	297	14	t.	t.	PROPN
arjefm-1284	297	15	,	,	PUNCT
arjefm-1284	297	16	alam	alam	PROPN
arjefm-1284	297	17	,	,	PUNCT
arjefm-1284	297	18	m.	m.	PROPN
arjefm-1284	297	19	k.	k.	PROPN
arjefm-1284	297	20	,	,	PUNCT
arjefm-1284	297	21	munira	munira	PROPN
arjefm-1284	297	22	,	,	PUNCT
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arjefm-1284	313	1	https://www.iiardjournals.org/get/jafm/vol.%2010%20no.%208%202024/effect%20of%20treasury%20single%20185-198.pdf?utm_source=chatgpt.com	https://www.iiardjournals.org/get/jafm/vol.%2010%20no.%208%202024/effect%20of%20treasury%20single%20185-198.pdf?utm_source=chatgpt.com	X
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