id	sid	tid	token	lemma	pos
arjefm-1289	1	1	american	american	PROPN
arjefm-1289	1	2	research	research	PROPN
arjefm-1289	1	3	journal	journal	PROPN
arjefm-1289	1	4	of	of	ADP
arjefm-1289	1	5	economics	economic	NOUN
arjefm-1289	1	6	,	,	PUNCT
arjefm-1289	1	7	finance	finance	NOUN
arjefm-1289	1	8	and	and	CCONJ
arjefm-1289	1	9	management	management	NOUN
arjefm-1289	1	10	volume	volume	NOUN
arjefm-1289	1	11	13	13	NUM
arjefm-1289	1	12	issue	issue	NOUN
arjefm-1289	1	13	4	4	NUM
arjefm-1289	1	14	,	,	PUNCT
arjefm-1289	1	15	october	october	PROPN
arjefm-1289	1	16	-	-	PUNCT
arjefm-1289	1	17	december	december	PROPN
arjefm-1289	1	18	2025	2025	NUM
arjefm-1289	1	19	issn	issn	NOUN
arjefm-1289	1	20	:	:	PUNCT
arjefm-1289	1	21	2836	2836	NUM
arjefm-1289	1	22	-	-	SYM
arjefm-1289	1	23	9416	9416	NUM
arjefm-1289	1	24	impact	impact	NOUN
arjefm-1289	1	25	factor	factor	NOUN
arjefm-1289	1	26	:	:	PUNCT
arjefm-1289	1	27	6.41	6.41	NUM
arjefm-1289	1	28	journal	journal	NOUN
arjefm-1289	1	29	homepage	homepage	NOUN
arjefm-1289	1	30	:	:	PUNCT
arjefm-1289	1	31	https://americaserial.com/journals/index.php/arjefm	https://americaserial.com/journals/index.php/arjefm	PROPN
arjefm-1289	1	32	email	email	NOUN
arjefm-1289	1	33	:	:	PUNCT
arjefm-1289	1	34	contact@americaserial.com	contact@americaserial.com	PROPN
arjefm-1289	1	35	official	official	ADJ
arjefm-1289	1	36	journal	journal	PROPN
arjefm-1289	1	37	of	of	ADP
arjefm-1289	1	38	america	america	PROPN
arjefm-1289	1	39	serial	serial	PROPN
arjefm-1289	1	40	publication	publication	NOUN
arjefm-1289	1	41	american	american	PROPN
arjefm-1289	1	42	research	research	PROPN
arjefm-1289	1	43	journal	journal	PROPN
arjefm-1289	1	44	of	of	ADP
arjefm-1289	1	45	economics	economic	NOUN
arjefm-1289	1	46	,	,	PUNCT
arjefm-1289	1	47	finance	finance	NOUN
arjefm-1289	1	48	and	and	CCONJ
arjefm-1289	1	49	management	management	NOUN
arjefm-1289	1	50	https://americaserial.com/journals/index.php/arjefm	https://americaserial.com/journals/index.php/arjefm	NOUN
arjefm-1289	1	51	,	,	PUNCT
arjefm-1289	1	52	email	email	NOUN
arjefm-1289	1	53	:	:	PUNCT
arjefm-1289	1	54	contact@americaserial.com	contact@americaserial.com	X
arjefm-1289	2	1	50	50	NUM
arjefm-1289	3	1	|	|	ADV
arjefm-1289	3	2	p	p	NOUN
arjefm-1289	3	3	a	a	DET
arjefm-1289	3	4	g	g	NOUN
arjefm-1289	3	5	e	e	ADP
arjefm-1289	3	6	modern	modern	ADJ
arjefm-1289	3	7	financial	financial	ADJ
arjefm-1289	3	8	management	management	NOUN
arjefm-1289	3	9	practices	practice	NOUN
arjefm-1289	3	10	and	and	CCONJ
arjefm-1289	3	11	fraud	fraud	NOUN
arjefm-1289	3	12	mitigation	mitigation	NOUN
arjefm-1289	3	13	in	in	ADP
arjefm-1289	3	14	the	the	DET
arjefm-1289	3	15	public	public	ADJ
arjefm-1289	3	16	sector	sector	NOUN
arjefm-1289	3	17	:	:	PUNCT
arjefm-1289	3	18	the	the	DET
arjefm-1289	3	19	nigerian	nigerian	ADJ
arjefm-1289	3	20	experience	experience	NOUN
arjefm-1289	3	21	obarisiagbon	obarisiagbon	PROPN
arjefm-1289	3	22	maureen	maureen	PROPN
arjefm-1289	3	23	iroghama	iroghama	PROPN
arjefm-1289	3	24	,	,	PUNCT
arjefm-1289	3	25	fca	fca	PROPN
arjefm-1289	3	26	and	and	CCONJ
arjefm-1289	3	27	eke	eke	ADJ
arjefm-1289	3	28	robert	robert	PROPN
arjefm-1289	3	29	ike	ike	PROPN
arjefm-1289	3	30	phd	phd	PROPN
arjefm-1289	3	31	,	,	PUNCT
arjefm-1289	3	32	fca	fca	PROPN
arjefm-1289	3	33	.	.	PUNCT
arjefm-1289	4	1	department	department	PROPN
arjefm-1289	4	2	of	of	ADP
arjefm-1289	4	3	accounting	accounting	NOUN
arjefm-1289	4	4	and	and	CCONJ
arjefm-1289	4	5	finance	finance	NOUN
arjefm-1289	4	6	,	,	PUNCT
arjefm-1289	4	7	college	college	NOUN
arjefm-1289	4	8	of	of	ADP
arjefm-1289	4	9	social	social	ADJ
arjefm-1289	4	10	and	and	CCONJ
arjefm-1289	4	11	management	management	NOUN
arjefm-1289	4	12	sciences	science	NOUN
arjefm-1289	4	13	,	,	PUNCT
arjefm-1289	4	14	wellspring	wellspre	VERB
arjefm-1289	4	15	university	university	PROPN
arjefm-1289	4	16	benin	benin	PROPN
arjefm-1289	4	17	city	city	PROPN
arjefm-1289	4	18	,	,	PUNCT
arjefm-1289	4	19	edo	edo	PROPN
arjefm-1289	4	20	state	state	NOUN
arjefm-1289	4	21	.	.	PUNCT
arjefm-1289	5	1	email	email	NOUN
arjefm-1289	5	2	:	:	PUNCT
arjefm-1289	5	3	mobarisiagbon2080@gmail.com	mobarisiagbon2080@gmail.com	PROPN
arjefm-1289	5	4	;	;	PUNCT
arjefm-1289	5	5	and	and	CCONJ
arjefm-1289	5	6	robbyeke19@yahoo.com	robbyeke19@yahoo.com	PROPN
arjefm-1289	5	7	;	;	PUNCT
arjefm-1289	5	8	phone	phone	NOUN
arjefm-1289	5	9	number	number	NOUN
arjefm-1289	5	10	:	:	PUNCT
arjefm-1289	5	11	08035569223	08035569223	NUM
arjefm-1289	5	12	,	,	PUNCT
arjefm-1289	5	13	08034712733	08034712733	NUM
arjefm-1289	5	14	doi	doi	PROPN
arjefm-1289	5	15	:	:	PUNCT
arjefm-1289	5	16	https://doi.org/10.5281/zenodo.17911755	https://doi.org/10.5281/zenodo.17911755	NOUN
arjefm-1289	5	17	abstract	abstract	NOUN
arjefm-1289	5	18	:	:	PUNCT
arjefm-1289	5	19	this	this	DET
arjefm-1289	5	20	study	study	NOUN
arjefm-1289	5	21	examined	examine	VERB
arjefm-1289	5	22	the	the	DET
arjefm-1289	5	23	impact	impact	NOUN
arjefm-1289	5	24	of	of	ADP
arjefm-1289	5	25	modern	modern	ADJ
arjefm-1289	5	26	financial	financial	ADJ
arjefm-1289	5	27	management	management	NOUN
arjefm-1289	5	28	practices	practice	NOUN
arjefm-1289	5	29	on	on	ADP
arjefm-1289	5	30	fraud	fraud	NOUN
arjefm-1289	5	31	mitigation	mitigation	NOUN
arjefm-1289	5	32	in	in	ADP
arjefm-1289	5	33	the	the	DET
arjefm-1289	5	34	nigerian	nigerian	ADJ
arjefm-1289	5	35	public	public	ADJ
arjefm-1289	5	36	sector	sector	NOUN
arjefm-1289	5	37	,	,	PUNCT
arjefm-1289	5	38	focusing	focus	VERB
arjefm-1289	5	39	on	on	ADP
arjefm-1289	5	40	federal	federal	ADJ
arjefm-1289	5	41	government	government	NOUN
arjefm-1289	5	42	parastatals	parastatal	NOUN
arjefm-1289	5	43	operating	operate	VERB
arjefm-1289	5	44	in	in	ADP
arjefm-1289	5	45	edo	edo	PROPN
arjefm-1289	5	46	state	state	NOUN
arjefm-1289	5	47	.	.	PUNCT
arjefm-1289	6	1	the	the	DET
arjefm-1289	6	2	study	study	NOUN
arjefm-1289	6	3	specifically	specifically	ADV
arjefm-1289	6	4	assessed	assess	VERB
arjefm-1289	6	5	the	the	DET
arjefm-1289	6	6	effectiveness	effectiveness	NOUN
arjefm-1289	6	7	of	of	ADP
arjefm-1289	6	8	the	the	DET
arjefm-1289	6	9	treasury	treasury	PROPN
arjefm-1289	6	10	single	single	ADJ
arjefm-1289	6	11	account	account	NOUN
arjefm-1289	6	12	(	(	PUNCT
arjefm-1289	6	13	tsa	tsa	PROPN
arjefm-1289	6	14	)	)	PUNCT
arjefm-1289	6	15	,	,	PUNCT
arjefm-1289	6	16	integrated	integrate	VERB
arjefm-1289	6	17	payroll	payroll	NOUN
arjefm-1289	6	18	and	and	CCONJ
arjefm-1289	6	19	personnel	personnel	NOUN
arjefm-1289	6	20	information	information	NOUN
arjefm-1289	6	21	system	system	NOUN
arjefm-1289	6	22	(	(	PUNCT
arjefm-1289	6	23	ippis	ippis	ADJ
arjefm-1289	6	24	)	)	PUNCT
arjefm-1289	6	25	,	,	PUNCT
arjefm-1289	6	26	and	and	CCONJ
arjefm-1289	6	27	government	government	NOUN
arjefm-1289	6	28	integrated	integrate	VERB
arjefm-1289	6	29	financial	financial	ADJ
arjefm-1289	6	30	management	management	NOUN
arjefm-1289	6	31	information	information	NOUN
arjefm-1289	6	32	system	system	NOUN
arjefm-1289	6	33	(	(	PUNCT
arjefm-1289	6	34	gifmis	gifmis	ADV
arjefm-1289	6	35	)	)	PUNCT
arjefm-1289	6	36	in	in	ADP
arjefm-1289	6	37	reducing	reduce	VERB
arjefm-1289	6	38	fraudulent	fraudulent	ADJ
arjefm-1289	6	39	activities	activity	NOUN
arjefm-1289	6	40	and	and	CCONJ
arjefm-1289	6	41	improving	improve	VERB
arjefm-1289	6	42	financial	financial	ADJ
arjefm-1289	6	43	transparency	transparency	NOUN
arjefm-1289	6	44	.	.	PUNCT
arjefm-1289	7	1	a	a	DET
arjefm-1289	7	2	descriptive	descriptive	ADJ
arjefm-1289	7	3	survey	survey	NOUN
arjefm-1289	7	4	research	research	NOUN
arjefm-1289	7	5	design	design	NOUN
arjefm-1289	7	6	was	be	AUX
arjefm-1289	7	7	adopted	adopt	VERB
arjefm-1289	7	8	,	,	PUNCT
arjefm-1289	7	9	and	and	CCONJ
arjefm-1289	7	10	structured	structured	ADJ
arjefm-1289	7	11	questionnaires	questionnaire	NOUN
arjefm-1289	7	12	were	be	AUX
arjefm-1289	7	13	administered	administer	VERB
arjefm-1289	7	14	to	to	ADP
arjefm-1289	7	15	staff	staff	NOUN
arjefm-1289	7	16	in	in	ADP
arjefm-1289	7	17	the	the	DET
arjefm-1289	7	18	accounting	accounting	NOUN
arjefm-1289	7	19	,	,	PUNCT
arjefm-1289	7	20	audit	audit	NOUN
arjefm-1289	7	21	,	,	PUNCT
arjefm-1289	7	22	and	and	CCONJ
arjefm-1289	7	23	budget	budget	NOUN
arjefm-1289	7	24	departments	department	NOUN
arjefm-1289	7	25	of	of	ADP
arjefm-1289	7	26	selected	select	VERB
arjefm-1289	7	27	federal	federal	ADJ
arjefm-1289	7	28	mdas	mda	NOUN
arjefm-1289	7	29	.	.	PUNCT
arjefm-1289	8	1	data	datum	NOUN
arjefm-1289	8	2	collected	collect	VERB
arjefm-1289	8	3	were	be	AUX
arjefm-1289	8	4	analyzed	analyze	VERB
arjefm-1289	8	5	using	use	VERB
arjefm-1289	8	6	descriptive	descriptive	ADJ
arjefm-1289	8	7	statistics	statistic	NOUN
arjefm-1289	8	8	and	and	CCONJ
arjefm-1289	8	9	multiple	multiple	ADJ
arjefm-1289	8	10	regression	regression	NOUN
arjefm-1289	8	11	analysis	analysis	NOUN
arjefm-1289	8	12	.	.	PUNCT
arjefm-1289	9	1	the	the	DET
arjefm-1289	9	2	findings	finding	NOUN
arjefm-1289	9	3	revealed	reveal	VERB
arjefm-1289	9	4	that	that	SCONJ
arjefm-1289	9	5	all	all	DET
arjefm-1289	9	6	three	three	NUM
arjefm-1289	9	7	financial	financial	ADJ
arjefm-1289	9	8	management	management	NOUN
arjefm-1289	9	9	reforms	reform	NOUN
arjefm-1289	9	10	—	—	PUNCT
arjefm-1289	9	11	tsa	tsa	NOUN
arjefm-1289	9	12	,	,	PUNCT
arjefm-1289	9	13	ippis	ippis	ADJ
arjefm-1289	9	14	,	,	PUNCT
arjefm-1289	9	15	and	and	CCONJ
arjefm-1289	9	16	gifmis	gifmis	ADJ
arjefm-1289	9	17	—	—	PUNCT
arjefm-1289	9	18	have	have	VERB
arjefm-1289	9	19	significant	significant	ADJ
arjefm-1289	9	20	positive	positive	ADJ
arjefm-1289	9	21	effects	effect	NOUN
arjefm-1289	9	22	on	on	ADP
arjefm-1289	9	23	fraud	fraud	NOUN
arjefm-1289	9	24	mitigation	mitigation	NOUN
arjefm-1289	9	25	,	,	PUNCT
arjefm-1289	9	26	with	with	ADP
arjefm-1289	9	27	ippis	ippis	ADJ
arjefm-1289	9	28	exhibiting	exhibit	VERB
arjefm-1289	9	29	the	the	DET
arjefm-1289	9	30	strongest	strong	ADJ
arjefm-1289	9	31	influence	influence	NOUN
arjefm-1289	9	32	.	.	PUNCT
arjefm-1289	10	1	the	the	DET
arjefm-1289	10	2	regression	regression	NOUN
arjefm-1289	10	3	model	model	NOUN
arjefm-1289	10	4	showed	show	VERB
arjefm-1289	10	5	an	an	DET
arjefm-1289	10	6	r	r	NOUN
arjefm-1289	10	7	value	value	NOUN
arjefm-1289	10	8	of	of	ADP
arjefm-1289	10	9	0.899	0.899	NUM
arjefm-1289	10	10	and	and	CCONJ
arjefm-1289	10	11	an	an	DET
arjefm-1289	10	12	r²	r²	NOUN
arjefm-1289	10	13	of	of	ADP
arjefm-1289	10	14	0.808	0.808	NUM
arjefm-1289	10	15	,	,	PUNCT
arjefm-1289	10	16	indicating	indicate	VERB
arjefm-1289	10	17	that	that	SCONJ
arjefm-1289	10	18	80.8	80.8	NUM
arjefm-1289	10	19	%	%	NOUN
arjefm-1289	10	20	of	of	ADP
arjefm-1289	10	21	the	the	DET
arjefm-1289	10	22	variation	variation	NOUN
arjefm-1289	10	23	in	in	ADP
arjefm-1289	10	24	fraud	fraud	NOUN
arjefm-1289	10	25	mitigation	mitigation	NOUN
arjefm-1289	10	26	is	be	AUX
arjefm-1289	10	27	explained	explain	VERB
arjefm-1289	10	28	by	by	ADP
arjefm-1289	10	29	the	the	DET
arjefm-1289	10	30	combined	combine	VERB
arjefm-1289	10	31	effect	effect	NOUN
arjefm-1289	10	32	of	of	ADP
arjefm-1289	10	33	the	the	DET
arjefm-1289	10	34	independent	independent	ADJ
arjefm-1289	10	35	variables	variable	NOUN
arjefm-1289	10	36	.	.	PUNCT
arjefm-1289	11	1	the	the	DET
arjefm-1289	11	2	study	study	NOUN
arjefm-1289	11	3	concludes	conclude	VERB
arjefm-1289	11	4	that	that	SCONJ
arjefm-1289	11	5	modern	modern	ADJ
arjefm-1289	11	6	financial	financial	ADJ
arjefm-1289	11	7	management	management	NOUN
arjefm-1289	11	8	practices	practice	NOUN
arjefm-1289	11	9	play	play	VERB
arjefm-1289	11	10	a	a	DET
arjefm-1289	11	11	crucial	crucial	ADJ
arjefm-1289	11	12	role	role	NOUN
arjefm-1289	11	13	in	in	ADP
arjefm-1289	11	14	enhancing	enhance	VERB
arjefm-1289	11	15	accountability	accountability	NOUN
arjefm-1289	11	16	and	and	CCONJ
arjefm-1289	11	17	reducing	reduce	VERB
arjefm-1289	11	18	fraud	fraud	NOUN
arjefm-1289	11	19	in	in	ADP
arjefm-1289	11	20	nigeria	nigeria	PROPN
arjefm-1289	11	21	’s	’s	PART
arjefm-1289	11	22	public	public	ADJ
arjefm-1289	11	23	sector	sector	NOUN
arjefm-1289	11	24	.	.	PUNCT
arjefm-1289	12	1	it	it	PRON
arjefm-1289	12	2	recommends	recommend	VERB
arjefm-1289	12	3	strengthening	strengthen	VERB
arjefm-1289	12	4	compliance	compliance	NOUN
arjefm-1289	12	5	with	with	ADP
arjefm-1289	12	6	tsa	tsa	NOUN
arjefm-1289	12	7	,	,	PUNCT
arjefm-1289	12	8	expanding	expand	VERB
arjefm-1289	12	9	ippis	ippis	ADJ
arjefm-1289	12	10	coverage	coverage	NOUN
arjefm-1289	12	11	,	,	PUNCT
arjefm-1289	12	12	enhancing	enhance	VERB
arjefm-1289	12	13	gifmis	gifmis	ADJ
arjefm-1289	12	14	functionality	functionality	NOUN
arjefm-1289	12	15	,	,	PUNCT
arjefm-1289	12	16	and	and	CCONJ
arjefm-1289	12	17	investing	invest	VERB
arjefm-1289	12	18	in	in	ADP
arjefm-1289	12	19	capacity	capacity	NOUN
arjefm-1289	12	20	building	building	NOUN
arjefm-1289	12	21	and	and	CCONJ
arjefm-1289	12	22	digital	digital	ADJ
arjefm-1289	12	23	infrastructure	infrastructure	NOUN
arjefm-1289	12	24	to	to	PART
arjefm-1289	12	25	sustain	sustain	VERB
arjefm-1289	12	26	improvements	improvement	NOUN
arjefm-1289	12	27	in	in	ADP
arjefm-1289	12	28	public	public	ADJ
arjefm-1289	12	29	financial	financial	ADJ
arjefm-1289	12	30	integrity	integrity	NOUN
arjefm-1289	12	31	.	.	PUNCT
arjefm-1289	13	1	keywords	keyword	NOUN
arjefm-1289	13	2	:	:	PUNCT
arjefm-1289	13	3	treasury	treasury	PROPN
arjefm-1289	13	4	single	single	ADJ
arjefm-1289	13	5	account	account	NOUN
arjefm-1289	13	6	(	(	PUNCT
arjefm-1289	13	7	tsa	tsa	PROPN
arjefm-1289	13	8	)	)	PUNCT
arjefm-1289	13	9	,	,	PUNCT
arjefm-1289	13	10	ippis	ippis	PRON
arjefm-1289	13	11	,	,	PUNCT
arjefm-1289	13	12	gifmis	gifmis	PROPN
arjefm-1289	13	13	,	,	PUNCT
arjefm-1289	13	14	fraud	fraud	NOUN
arjefm-1289	13	15	mitigation	mitigation	NOUN
arjefm-1289	13	16	,	,	PUNCT
arjefm-1289	13	17	public	public	ADJ
arjefm-1289	13	18	sector	sector	NOUN
arjefm-1289	13	19	financial	financial	ADJ
arjefm-1289	13	20	management	management	NOUN
arjefm-1289	13	21	.	.	PUNCT
arjefm-1289	14	1	1.0	1.0	NUM
arjefm-1289	14	2	introduction	introduction	NOUN
arjefm-1289	14	3	the	the	DET
arjefm-1289	14	4	nigerian	nigerian	ADJ
arjefm-1289	14	5	public	public	ADJ
arjefm-1289	14	6	sector	sector	NOUN
arjefm-1289	14	7	continues	continue	VERB
arjefm-1289	14	8	to	to	PART
arjefm-1289	14	9	grapple	grapple	VERB
arjefm-1289	14	10	with	with	ADP
arjefm-1289	14	11	entrenched	entrenched	ADJ
arjefm-1289	14	12	issues	issue	NOUN
arjefm-1289	14	13	of	of	ADP
arjefm-1289	14	14	financial	financial	ADJ
arjefm-1289	14	15	mismanagement	mismanagement	NOUN
arjefm-1289	14	16	,	,	PUNCT
arjefm-1289	14	17	systemic	systemic	ADJ
arjefm-1289	14	18	corruption	corruption	NOUN
arjefm-1289	14	19	,	,	PUNCT
arjefm-1289	14	20	and	and	CCONJ
arjefm-1289	14	21	pervasive	pervasive	ADJ
arjefm-1289	14	22	fraud	fraud	NOUN
arjefm-1289	14	23	,	,	PUNCT
arjefm-1289	14	24	which	which	PRON
arjefm-1289	14	25	have	have	AUX
arjefm-1289	14	26	collectively	collectively	ADV
arjefm-1289	14	27	hindered	hinder	VERB
arjefm-1289	14	28	sustainable	sustainable	ADJ
arjefm-1289	14	29	development	development	NOUN
arjefm-1289	14	30	mailto	mailto	NOUN
arjefm-1289	14	31	:	:	PUNCT
arjefm-1289	14	32	mobarisiagbon2080@gmail.com;%20and	mobarisiagbon2080@gmail.com;%20and	PROPN
arjefm-1289	14	33	mailto:robbyeke19@yahoo.com	mailto:robbyeke19@yahoo.com	PROPN
arjefm-1289	14	34	american	american	PROPN
arjefm-1289	14	35	research	research	PROPN
arjefm-1289	14	36	journal	journal	PROPN
arjefm-1289	14	37	of	of	ADP
arjefm-1289	14	38	economics	economic	NOUN
arjefm-1289	14	39	,	,	PUNCT
arjefm-1289	14	40	finance	finance	NOUN
arjefm-1289	14	41	and	and	CCONJ
arjefm-1289	14	42	management	management	NOUN
arjefm-1289	14	43	volume	volume	NOUN
arjefm-1289	14	44	13	13	NUM
arjefm-1289	14	45	issue	issue	NOUN
arjefm-1289	14	46	4	4	NUM
arjefm-1289	14	47	,	,	PUNCT
arjefm-1289	14	48	october	october	PROPN
arjefm-1289	14	49	-	-	PUNCT
arjefm-1289	14	50	december	december	PROPN
arjefm-1289	14	51	2025	2025	NUM
arjefm-1289	14	52	issn	issn	NOUN
arjefm-1289	14	53	:	:	PUNCT
arjefm-1289	14	54	2836	2836	NUM
arjefm-1289	14	55	-	-	SYM
arjefm-1289	14	56	9416	9416	NUM
arjefm-1289	14	57	impact	impact	NOUN
arjefm-1289	14	58	factor	factor	NOUN
arjefm-1289	14	59	:	:	PUNCT
arjefm-1289	14	60	6.41	6.41	NUM
arjefm-1289	14	61	journal	journal	NOUN
arjefm-1289	14	62	homepage	homepage	NOUN
arjefm-1289	14	63	:	:	PUNCT
arjefm-1289	14	64	https://americaserial.com/journals/index.php/arjefm	https://americaserial.com/journals/index.php/arjefm	PROPN
arjefm-1289	14	65	email	email	NOUN
arjefm-1289	14	66	:	:	PUNCT
arjefm-1289	14	67	contact@americaserial.com	contact@americaserial.com	PROPN
arjefm-1289	14	68	official	official	ADJ
arjefm-1289	14	69	journal	journal	PROPN
arjefm-1289	14	70	of	of	ADP
arjefm-1289	14	71	america	america	PROPN
arjefm-1289	14	72	serial	serial	PROPN
arjefm-1289	14	73	publication	publication	NOUN
arjefm-1289	14	74	american	american	PROPN
arjefm-1289	14	75	research	research	PROPN
arjefm-1289	14	76	journal	journal	PROPN
arjefm-1289	14	77	of	of	ADP
arjefm-1289	14	78	economics	economic	NOUN
arjefm-1289	14	79	,	,	PUNCT
arjefm-1289	14	80	finance	finance	NOUN
arjefm-1289	14	81	and	and	CCONJ
arjefm-1289	14	82	management	management	NOUN
arjefm-1289	14	83	https://americaserial.com/journals/index.php/arjefm	https://americaserial.com/journals/index.php/arjefm	NOUN
arjefm-1289	14	84	,	,	PUNCT
arjefm-1289	14	85	email	email	NOUN
arjefm-1289	14	86	:	:	PUNCT
arjefm-1289	14	87	contact@americaserial.com	contact@americaserial.com	X
arjefm-1289	15	1	51	51	NUM
arjefm-1289	16	1	|	|	ADV
arjefm-1289	16	2	p	p	X
arjefm-1289	16	3	a	a	DET
arjefm-1289	16	4	g	g	NOUN
arjefm-1289	16	5	e	e	NOUN
arjefm-1289	16	6	and	and	CCONJ
arjefm-1289	16	7	the	the	DET
arjefm-1289	16	8	effective	effective	ADJ
arjefm-1289	16	9	delivery	delivery	NOUN
arjefm-1289	16	10	of	of	ADP
arjefm-1289	16	11	public	public	ADJ
arjefm-1289	16	12	services	service	NOUN
arjefm-1289	16	13	.	.	PUNCT
arjefm-1289	17	1	practical	practical	ADJ
arjefm-1289	17	2	evidence	evidence	NOUN
arjefm-1289	17	3	reveals	reveal	VERB
arjefm-1289	17	4	how	how	SCONJ
arjefm-1289	17	5	these	these	DET
arjefm-1289	17	6	issues	issue	NOUN
arjefm-1289	17	7	have	have	AUX
arjefm-1289	17	8	not	not	PART
arjefm-1289	17	9	only	only	ADV
arjefm-1289	17	10	strained	strain	VERB
arjefm-1289	17	11	the	the	DET
arjefm-1289	17	12	fiscal	fiscal	ADJ
arjefm-1289	17	13	capacity	capacity	NOUN
arjefm-1289	17	14	of	of	ADP
arjefm-1289	17	15	the	the	DET
arjefm-1289	17	16	government	government	NOUN
arjefm-1289	17	17	but	but	CCONJ
arjefm-1289	17	18	have	have	AUX
arjefm-1289	17	19	also	also	ADV
arjefm-1289	17	20	significantly	significantly	ADV
arjefm-1289	17	21	eroded	erode	VERB
arjefm-1289	17	22	public	public	ADJ
arjefm-1289	17	23	trust	trust	NOUN
arjefm-1289	17	24	and	and	CCONJ
arjefm-1289	17	25	institutional	institutional	ADJ
arjefm-1289	17	26	credibility	credibility	NOUN
arjefm-1289	17	27	(	(	PUNCT
arjefm-1289	17	28	akinyemi	akinyemi	PROPN
arjefm-1289	17	29	&	&	CCONJ
arjefm-1289	17	30	adegbite	adegbite	ADJ
arjefm-1289	17	31	,	,	PUNCT
arjefm-1289	17	32	2023	2023	NUM
arjefm-1289	17	33	)	)	PUNCT
arjefm-1289	17	34	.	.	PUNCT
arjefm-1289	18	1	given	give	VERB
arjefm-1289	18	2	the	the	DET
arjefm-1289	18	3	huge	huge	ADJ
arjefm-1289	18	4	efforts	effort	NOUN
arjefm-1289	18	5	by	by	ADP
arjefm-1289	18	6	successive	successive	ADJ
arjefm-1289	18	7	anticorruption	anticorruption	NOUN
arjefm-1289	18	8	campaigns	campaign	NOUN
arjefm-1289	18	9	and	and	CCONJ
arjefm-1289	18	10	institutional	institutional	ADJ
arjefm-1289	18	11	reforms	reform	NOUN
arjefm-1289	18	12	,	,	PUNCT
arjefm-1289	18	13	fraudulent	fraudulent	ADJ
arjefm-1289	18	14	practices	practice	NOUN
arjefm-1289	18	15	—	—	PUNCT
arjefm-1289	18	16	ranging	range	VERB
arjefm-1289	18	17	from	from	ADP
arjefm-1289	18	18	embezzlement	embezzlement	NOUN
arjefm-1289	18	19	and	and	CCONJ
arjefm-1289	18	20	misappropriation	misappropriation	NOUN
arjefm-1289	18	21	of	of	ADP
arjefm-1289	18	22	public	public	ADJ
arjefm-1289	18	23	funds	fund	NOUN
arjefm-1289	18	24	to	to	ADP
arjefm-1289	18	25	procurement	procurement	NOUN
arjefm-1289	18	26	-	-	PUNCT
arjefm-1289	18	27	related	relate	VERB
arjefm-1289	18	28	malfeasance	malfeasance	NOUN
arjefm-1289	18	29	—	—	PUNCT
arjefm-1289	18	30	remain	remain	AUX
arjefm-1289	18	31	deeply	deeply	ADV
arjefm-1289	18	32	institutionalized	institutionalize	VERB
arjefm-1289	18	33	within	within	ADP
arjefm-1289	18	34	the	the	DET
arjefm-1289	18	35	bureaucracy	bureaucracy	NOUN
arjefm-1289	18	36	(	(	PUNCT
arjefm-1289	18	37	oni	oni	NOUN
arjefm-1289	18	38	&	&	CCONJ
arjefm-1289	18	39	salisu	salisu	ADJ
arjefm-1289	18	40	,	,	PUNCT
arjefm-1289	18	41	2022	2022	NUM
arjefm-1289	18	42	)	)	PUNCT
arjefm-1289	18	43	.	.	PUNCT
arjefm-1289	19	1	the	the	DET
arjefm-1289	19	2	persistence	persistence	NOUN
arjefm-1289	19	3	of	of	ADP
arjefm-1289	19	4	these	these	DET
arjefm-1289	19	5	malpractices	malpractice	NOUN
arjefm-1289	19	6	underscores	underscore	VERB
arjefm-1289	19	7	the	the	DET
arjefm-1289	19	8	structural	structural	ADJ
arjefm-1289	19	9	weaknesses	weakness	NOUN
arjefm-1289	19	10	within	within	ADP
arjefm-1289	19	11	nigeria	nigeria	PROPN
arjefm-1289	19	12	’s	’s	PART
arjefm-1289	19	13	public	public	ADJ
arjefm-1289	19	14	financial	financial	ADJ
arjefm-1289	19	15	management	management	NOUN
arjefm-1289	19	16	architecture	architecture	NOUN
arjefm-1289	19	17	.	.	PUNCT
arjefm-1289	20	1	scholars	scholar	NOUN
arjefm-1289	20	2	argue	argue	VERB
arjefm-1289	20	3	that	that	SCONJ
arjefm-1289	20	4	the	the	DET
arjefm-1289	20	5	lack	lack	NOUN
arjefm-1289	20	6	of	of	ADP
arjefm-1289	20	7	robust	robust	ADJ
arjefm-1289	20	8	internal	internal	ADJ
arjefm-1289	20	9	control	control	NOUN
arjefm-1289	20	10	systems	system	NOUN
arjefm-1289	20	11	,	,	PUNCT
arjefm-1289	20	12	deficient	deficient	ADJ
arjefm-1289	20	13	audit	audit	NOUN
arjefm-1289	20	14	practices	practice	NOUN
arjefm-1289	20	15	,	,	PUNCT
arjefm-1289	20	16	and	and	CCONJ
arjefm-1289	20	17	the	the	DET
arjefm-1289	20	18	politicization	politicization	NOUN
arjefm-1289	20	19	of	of	ADP
arjefm-1289	20	20	oversight	oversight	NOUN
arjefm-1289	20	21	bodies	body	NOUN
arjefm-1289	20	22	have	have	AUX
arjefm-1289	20	23	created	create	VERB
arjefm-1289	20	24	an	an	DET
arjefm-1289	20	25	enabling	enable	VERB
arjefm-1289	20	26	environment	environment	NOUN
arjefm-1289	20	27	for	for	SCONJ
arjefm-1289	20	28	fraud	fraud	NOUN
arjefm-1289	20	29	to	to	PART
arjefm-1289	20	30	flourish	flourish	VERB
arjefm-1289	20	31	(	(	PUNCT
arjefm-1289	20	32	obiora	obiora	NOUN
arjefm-1289	20	33	et	et	PROPN
arjefm-1289	20	34	al	al	PROPN
arjefm-1289	20	35	.	.	PROPN
arjefm-1289	20	36	,	,	PUNCT
arjefm-1289	20	37	2023	2023	NUM
arjefm-1289	20	38	)	)	PUNCT
arjefm-1289	20	39	.	.	PUNCT
arjefm-1289	21	1	moreover	moreover	ADV
arjefm-1289	21	2	,	,	PUNCT
arjefm-1289	21	3	the	the	DET
arjefm-1289	21	4	inadequacy	inadequacy	NOUN
arjefm-1289	21	5	of	of	ADP
arjefm-1289	21	6	digital	digital	ADJ
arjefm-1289	21	7	financial	financial	ADJ
arjefm-1289	21	8	tracking	tracking	NOUN
arjefm-1289	21	9	systems	system	NOUN
arjefm-1289	21	10	and	and	CCONJ
arjefm-1289	21	11	the	the	DET
arjefm-1289	21	12	continued	continued	ADJ
arjefm-1289	21	13	reliance	reliance	NOUN
arjefm-1289	21	14	on	on	ADP
arjefm-1289	21	15	manual	manual	ADJ
arjefm-1289	21	16	processes	process	NOUN
arjefm-1289	21	17	have	have	AUX
arjefm-1289	21	18	compounded	compound	VERB
arjefm-1289	21	19	issues	issue	NOUN
arjefm-1289	21	20	of	of	ADP
arjefm-1289	21	21	poor	poor	ADJ
arjefm-1289	21	22	record	record	NOUN
arjefm-1289	21	23	-	-	PUNCT
arjefm-1289	21	24	keeping	keep	VERB
arjefm-1289	21	25	and	and	CCONJ
arjefm-1289	21	26	financial	financial	ADJ
arjefm-1289	21	27	opacity	opacity	NOUN
arjefm-1289	21	28	(	(	PUNCT
arjefm-1289	21	29	ezeani	ezeani	PROPN
arjefm-1289	21	30	,	,	PUNCT
arjefm-1289	21	31	2024	2024	NUM
arjefm-1289	21	32	)	)	PUNCT
arjefm-1289	21	33	.	.	PUNCT
arjefm-1289	22	1	these	these	DET
arjefm-1289	22	2	systemic	systemic	ADJ
arjefm-1289	22	3	inefficiencies	inefficiency	NOUN
arjefm-1289	22	4	not	not	PART
arjefm-1289	22	5	only	only	ADV
arjefm-1289	22	6	weaken	weaken	VERB
arjefm-1289	22	7	resource	resource	NOUN
arjefm-1289	22	8	mobilization	mobilization	NOUN
arjefm-1289	22	9	and	and	CCONJ
arjefm-1289	22	10	allocation	allocation	NOUN
arjefm-1289	22	11	but	but	CCONJ
arjefm-1289	22	12	also	also	ADV
arjefm-1289	22	13	fuel	fuel	VERB
arjefm-1289	22	14	a	a	DET
arjefm-1289	22	15	culture	culture	NOUN
arjefm-1289	22	16	of	of	ADP
arjefm-1289	22	17	impunity	impunity	NOUN
arjefm-1289	22	18	among	among	ADP
arjefm-1289	22	19	public	public	ADJ
arjefm-1289	22	20	officials	official	NOUN
arjefm-1289	22	21	,	,	PUNCT
arjefm-1289	22	22	particularly	particularly	ADV
arjefm-1289	22	23	in	in	ADP
arjefm-1289	22	24	ministries	ministry	NOUN
arjefm-1289	22	25	,	,	PUNCT
arjefm-1289	22	26	departments	department	NOUN
arjefm-1289	22	27	,	,	PUNCT
arjefm-1289	22	28	and	and	CCONJ
arjefm-1289	22	29	agencies	agency	NOUN
arjefm-1289	22	30	(	(	PUNCT
arjefm-1289	22	31	mdas	mdas	PROPN
arjefm-1289	22	32	)	)	PUNCT
arjefm-1289	22	33	with	with	ADP
arjefm-1289	22	34	minimal	minimal	ADJ
arjefm-1289	22	35	external	external	ADJ
arjefm-1289	22	36	scrutiny	scrutiny	NOUN
arjefm-1289	22	37	(	(	PUNCT
arjefm-1289	22	38	ogundipe	ogundipe	PROPN
arjefm-1289	22	39	&	&	CCONJ
arjefm-1289	22	40	uche	uche	PROPN
arjefm-1289	22	41	,	,	PUNCT
arjefm-1289	22	42	2023	2023	NUM
arjefm-1289	22	43	)	)	PUNCT
arjefm-1289	22	44	.	.	PUNCT
arjefm-1289	23	1	the	the	DET
arjefm-1289	23	2	policy	policy	NOUN
arjefm-1289	23	3	environment	environment	NOUN
arjefm-1289	23	4	has	have	AUX
arjefm-1289	23	5	often	often	ADV
arjefm-1289	23	6	been	be	AUX
arjefm-1289	23	7	reactive	reactive	ADJ
arjefm-1289	23	8	rather	rather	ADV
arjefm-1289	23	9	than	than	ADP
arjefm-1289	23	10	preventive	preventive	ADJ
arjefm-1289	23	11	,	,	PUNCT
arjefm-1289	23	12	lacking	lack	VERB
arjefm-1289	23	13	in	in	ADP
arjefm-1289	23	14	the	the	DET
arjefm-1289	23	15	strategic	strategic	ADJ
arjefm-1289	23	16	foresight	foresight	NOUN
arjefm-1289	23	17	needed	need	VERB
arjefm-1289	23	18	to	to	PART
arjefm-1289	23	19	address	address	VERB
arjefm-1289	23	20	governance	governance	NOUN
arjefm-1289	23	21	gaps	gap	NOUN
arjefm-1289	23	22	.	.	PUNCT
arjefm-1289	24	1	while	while	SCONJ
arjefm-1289	24	2	frameworks	framework	NOUN
arjefm-1289	24	3	such	such	ADJ
arjefm-1289	24	4	as	as	ADP
arjefm-1289	24	5	the	the	DET
arjefm-1289	24	6	integrated	integrate	VERB
arjefm-1289	24	7	financial	financial	ADJ
arjefm-1289	24	8	management	management	NOUN
arjefm-1289	24	9	information	information	NOUN
arjefm-1289	24	10	system	system	NOUN
arjefm-1289	24	11	(	(	PUNCT
arjefm-1289	24	12	ifmis	ifmis	NOUN
arjefm-1289	24	13	)	)	PUNCT
arjefm-1289	24	14	and	and	CCONJ
arjefm-1289	24	15	the	the	DET
arjefm-1289	24	16	treasury	treasury	PROPN
arjefm-1289	24	17	single	single	ADJ
arjefm-1289	24	18	account	account	NOUN
arjefm-1289	24	19	(	(	PUNCT
arjefm-1289	24	20	tsa	tsa	PROPN
arjefm-1289	24	21	)	)	PUNCT
arjefm-1289	24	22	have	have	AUX
arjefm-1289	24	23	shown	show	VERB
arjefm-1289	24	24	promise	promise	NOUN
arjefm-1289	24	25	,	,	PUNCT
arjefm-1289	24	26	their	their	PRON
arjefm-1289	24	27	uneven	uneven	ADJ
arjefm-1289	24	28	implementation	implementation	NOUN
arjefm-1289	24	29	and	and	CCONJ
arjefm-1289	24	30	circumvention	circumvention	NOUN
arjefm-1289	24	31	by	by	ADP
arjefm-1289	24	32	vested	vested	ADJ
arjefm-1289	24	33	interests	interest	NOUN
arjefm-1289	24	34	limit	limit	VERB
arjefm-1289	24	35	their	their	PRON
arjefm-1289	24	36	efficacy	efficacy	NOUN
arjefm-1289	24	37	(	(	PUNCT
arjefm-1289	24	38	nwokedi	nwokedi	PROPN
arjefm-1289	24	39	,	,	PUNCT
arjefm-1289	24	40	2024	2024	NUM
arjefm-1289	24	41	)	)	PUNCT
arjefm-1289	24	42	.	.	PUNCT
arjefm-1289	25	1	consequently	consequently	ADV
arjefm-1289	25	2	,	,	PUNCT
arjefm-1289	25	3	fraud	fraud	NOUN
arjefm-1289	25	4	in	in	ADP
arjefm-1289	25	5	the	the	DET
arjefm-1289	25	6	nigerian	nigerian	ADJ
arjefm-1289	25	7	public	public	ADJ
arjefm-1289	25	8	sector	sector	NOUN
arjefm-1289	25	9	persists	persist	VERB
arjefm-1289	25	10	not	not	PART
arjefm-1289	25	11	merely	merely	ADV
arjefm-1289	25	12	as	as	ADP
arjefm-1289	25	13	an	an	DET
arjefm-1289	25	14	isolated	isolated	ADJ
arjefm-1289	25	15	set	set	NOUN
arjefm-1289	25	16	of	of	ADP
arjefm-1289	25	17	criminal	criminal	ADJ
arjefm-1289	25	18	acts	act	NOUN
arjefm-1289	25	19	but	but	CCONJ
arjefm-1289	25	20	as	as	ADP
arjefm-1289	25	21	a	a	DET
arjefm-1289	25	22	symptom	symptom	NOUN
arjefm-1289	25	23	of	of	ADP
arjefm-1289	25	24	deeper	deep	ADJ
arjefm-1289	25	25	governance	governance	NOUN
arjefm-1289	25	26	and	and	CCONJ
arjefm-1289	25	27	accountability	accountability	NOUN
arjefm-1289	25	28	crises	crisis	NOUN
arjefm-1289	25	29	.	.	PUNCT
arjefm-1289	26	1	addressing	address	VERB
arjefm-1289	26	2	these	these	DET
arjefm-1289	26	3	challenges	challenge	NOUN
arjefm-1289	26	4	demands	demand	VERB
arjefm-1289	26	5	a	a	DET
arjefm-1289	26	6	rethinking	rethinking	NOUN
arjefm-1289	26	7	of	of	ADP
arjefm-1289	26	8	institutional	institutional	ADJ
arjefm-1289	26	9	design	design	NOUN
arjefm-1289	26	10	,	,	PUNCT
arjefm-1289	26	11	political	political	ADJ
arjefm-1289	26	12	will	will	NOUN
arjefm-1289	26	13	,	,	PUNCT
arjefm-1289	26	14	and	and	CCONJ
arjefm-1289	26	15	the	the	DET
arjefm-1289	26	16	integration	integration	NOUN
arjefm-1289	26	17	of	of	ADP
arjefm-1289	26	18	real	real	ADJ
arjefm-1289	26	19	-	-	PUNCT
arjefm-1289	26	20	time	time	NOUN
arjefm-1289	26	21	digital	digital	ADJ
arjefm-1289	26	22	monitoring	monitoring	NOUN
arjefm-1289	26	23	systems	system	NOUN
arjefm-1289	26	24	capable	capable	ADJ
arjefm-1289	26	25	of	of	ADP
arjefm-1289	26	26	detecting	detect	VERB
arjefm-1289	26	27	and	and	CCONJ
arjefm-1289	26	28	deterring	deter	VERB
arjefm-1289	26	29	financial	financial	ADJ
arjefm-1289	26	30	irregularities	irregularity	NOUN
arjefm-1289	26	31	in	in	ADP
arjefm-1289	26	32	public	public	ADJ
arjefm-1289	26	33	administration	administration	NOUN
arjefm-1289	26	34	.	.	PUNCT
arjefm-1289	27	1	in	in	ADP
arjefm-1289	27	2	response	response	NOUN
arjefm-1289	27	3	to	to	ADP
arjefm-1289	27	4	the	the	DET
arjefm-1289	27	5	persistent	persistent	ADJ
arjefm-1289	27	6	inefficiencies	inefficiency	NOUN
arjefm-1289	27	7	,	,	PUNCT
arjefm-1289	27	8	fraud	fraud	NOUN
arjefm-1289	27	9	and	and	CCONJ
arjefm-1289	27	10	systemic	systemic	ADJ
arjefm-1289	27	11	corruption	corruption	NOUN
arjefm-1289	27	12	that	that	PRON
arjefm-1289	27	13	have	have	AUX
arjefm-1289	27	14	historically	historically	ADV
arjefm-1289	27	15	plagued	plague	VERB
arjefm-1289	27	16	nigeria	nigeria	PROPN
arjefm-1289	27	17	's	's	PART
arjefm-1289	27	18	public	public	ADJ
arjefm-1289	27	19	financial	financial	ADJ
arjefm-1289	27	20	management	management	NOUN
arjefm-1289	27	21	,	,	PUNCT
arjefm-1289	27	22	the	the	DET
arjefm-1289	27	23	federal	federal	ADJ
arjefm-1289	27	24	government	government	NOUN
arjefm-1289	27	25	has	have	AUX
arjefm-1289	27	26	implemented	implement	VERB
arjefm-1289	27	27	a	a	DET
arjefm-1289	27	28	series	series	NOUN
arjefm-1289	27	29	of	of	ADP
arjefm-1289	27	30	reformative	reformative	ADJ
arjefm-1289	27	31	measures	measure	NOUN
arjefm-1289	27	32	aimed	aim	VERB
arjefm-1289	27	33	at	at	ADP
arjefm-1289	27	34	institutional	institutional	ADJ
arjefm-1289	27	35	modernization	modernization	NOUN
arjefm-1289	27	36	,	,	PUNCT
arjefm-1289	27	37	transparency	transparency	NOUN
arjefm-1289	27	38	,	,	PUNCT
arjefm-1289	27	39	and	and	CCONJ
arjefm-1289	27	40	accountability	accountability	NOUN
arjefm-1289	27	41	.	.	PUNCT
arjefm-1289	28	1	these	these	DET
arjefm-1289	28	2	reforms	reform	NOUN
arjefm-1289	28	3	,	,	PUNCT
arjefm-1289	28	4	deeply	deeply	ADV
arjefm-1289	28	5	embedded	embed	VERB
arjefm-1289	28	6	in	in	ADP
arjefm-1289	28	7	nigeria	nigeria	PROPN
arjefm-1289	28	8	’s	’s	PART
arjefm-1289	28	9	broader	broad	ADJ
arjefm-1289	28	10	public	public	ADJ
arjefm-1289	28	11	sector	sector	NOUN
arjefm-1289	28	12	transformation	transformation	NOUN
arjefm-1289	28	13	strategy	strategy	NOUN
arjefm-1289	28	14	,	,	PUNCT
arjefm-1289	28	15	points	point	VERB
arjefm-1289	28	16	out	out	ADP
arjefm-1289	28	17	a	a	DET
arjefm-1289	28	18	shift	shift	NOUN
arjefm-1289	28	19	from	from	ADP
arjefm-1289	28	20	manual	manual	ADJ
arjefm-1289	28	21	,	,	PUNCT
arjefm-1289	28	22	opaque	opaque	ADJ
arjefm-1289	28	23	bureaucracies	bureaucracy	NOUN
arjefm-1289	28	24	to	to	ADP
arjefm-1289	28	25	technology	technology	NOUN
arjefm-1289	28	26	-	-	PUNCT
arjefm-1289	28	27	driven	drive	VERB
arjefm-1289	28	28	governance	governance	NOUN
arjefm-1289	28	29	(	(	PUNCT
arjefm-1289	28	30	world	world	PROPN
arjefm-1289	28	31	bank	bank	PROPN
arjefm-1289	28	32	,	,	PUNCT
arjefm-1289	28	33	2023	2023	NUM
arjefm-1289	28	34	)	)	PUNCT
arjefm-1289	28	35	.	.	PUNCT
arjefm-1289	29	1	a	a	DET
arjefm-1289	29	2	flagship	flagship	NOUN
arjefm-1289	29	3	initiative	initiative	NOUN
arjefm-1289	29	4	in	in	ADP
arjefm-1289	29	5	this	this	DET
arjefm-1289	29	6	regard	regard	NOUN
arjefm-1289	29	7	is	be	AUX
arjefm-1289	29	8	employment	employment	NOUN
arjefm-1289	29	9	of	of	ADP
arjefm-1289	29	10	modern	modern	ADJ
arjefm-1289	29	11	financial	financial	ADJ
arjefm-1289	29	12	management	management	NOUN
arjefm-1289	29	13	practices	practice	NOUN
arjefm-1289	29	14	such	such	ADJ
arjefm-1289	29	15	as	as	ADP
arjefm-1289	29	16	the	the	DET
arjefm-1289	29	17	integrated	integrate	VERB
arjefm-1289	29	18	payroll	payroll	NOUN
arjefm-1289	29	19	and	and	CCONJ
arjefm-1289	29	20	personnel	personnel	NOUN
arjefm-1289	29	21	information	information	NOUN
arjefm-1289	29	22	system	system	NOUN
arjefm-1289	29	23	(	(	PUNCT
arjefm-1289	29	24	ippis	ippis	PROPN
arjefm-1289	29	25	)	)	PUNCT
arjefm-1289	29	26	,	,	PUNCT
arjefm-1289	29	27	which	which	PRON
arjefm-1289	29	28	seeks	seek	VERB
arjefm-1289	29	29	to	to	PART
arjefm-1289	29	30	eliminate	eliminate	VERB
arjefm-1289	29	31	the	the	DET
arjefm-1289	29	32	entrenched	entrenched	ADJ
arjefm-1289	29	33	problem	problem	NOUN
arjefm-1289	29	34	of	of	ADP
arjefm-1289	29	35	“	"	PUNCT
arjefm-1289	29	36	ghost	ghost	NOUN
arjefm-1289	29	37	workers”—a	workers”—a	NOUN
arjefm-1289	29	38	phenomenon	phenomenon	NOUN
arjefm-1289	29	39	that	that	PRON
arjefm-1289	29	40	has	have	AUX
arjefm-1289	29	41	long	long	ADV
arjefm-1289	29	42	facilitated	facilitate	VERB
arjefm-1289	29	43	payroll	payroll	NOUN
arjefm-1289	29	44	fraud	fraud	NOUN
arjefm-1289	29	45	and	and	CCONJ
arjefm-1289	29	46	fiscal	fiscal	ADJ
arjefm-1289	29	47	leakages	leakage	NOUN
arjefm-1289	29	48	.	.	PUNCT
arjefm-1289	30	1	through	through	ADP
arjefm-1289	30	2	digital	digital	ADJ
arjefm-1289	30	3	centralization	centralization	NOUN
arjefm-1289	30	4	of	of	ADP
arjefm-1289	30	5	staff	staff	NOUN
arjefm-1289	30	6	records	record	NOUN
arjefm-1289	30	7	and	and	CCONJ
arjefm-1289	30	8	payroll	payroll	NOUN
arjefm-1289	30	9	processes	process	NOUN
arjefm-1289	30	10	across	across	ADP
arjefm-1289	30	11	ministries	ministry	NOUN
arjefm-1289	30	12	,	,	PUNCT
arjefm-1289	30	13	departments	department	NOUN
arjefm-1289	30	14	,	,	PUNCT
arjefm-1289	30	15	and	and	CCONJ
arjefm-1289	30	16	agencies	agency	NOUN
arjefm-1289	30	17	(	(	PUNCT
arjefm-1289	30	18	mdas	mdas	PROPN
arjefm-1289	30	19	)	)	PUNCT
arjefm-1289	30	20	,	,	PUNCT
arjefm-1289	30	21	the	the	DET
arjefm-1289	30	22	integrated	integrated	ADJ
arjefm-1289	30	23	payroll	payroll	NOUN
arjefm-1289	30	24	and	and	CCONJ
arjefm-1289	30	25	personnel	personnel	NOUN
arjefm-1289	30	26	information	information	NOUN
arjefm-1289	30	27	system	system	NOUN
arjefm-1289	30	28	has	have	AUX
arjefm-1289	30	29	led	lead	VERB
arjefm-1289	30	30	to	to	ADP
arjefm-1289	30	31	the	the	DET
arjefm-1289	30	32	discovery	discovery	NOUN
arjefm-1289	30	33	and	and	CCONJ
arjefm-1289	30	34	removal	removal	NOUN
arjefm-1289	30	35	of	of	ADP
arjefm-1289	30	36	thousands	thousand	NOUN
arjefm-1289	30	37	of	of	ADP
arjefm-1289	30	38	fictitious	fictitious	ADJ
arjefm-1289	30	39	employees	employee	NOUN
arjefm-1289	30	40	,	,	PUNCT
arjefm-1289	30	41	saving	save	VERB
arjefm-1289	30	42	the	the	DET
arjefm-1289	30	43	government	government	NOUN
arjefm-1289	30	44	billions	billion	NOUN
arjefm-1289	30	45	of	of	ADP
arjefm-1289	30	46	naira	naira	PROPN
arjefm-1289	30	47	(	(	PUNCT
arjefm-1289	30	48	olaniyan	olaniyan	ADJ
arjefm-1289	30	49	&	&	CCONJ
arjefm-1289	30	50	american	american	PROPN
arjefm-1289	30	51	research	research	PROPN
arjefm-1289	30	52	journal	journal	PROPN
arjefm-1289	30	53	of	of	ADP
arjefm-1289	30	54	economics	economic	NOUN
arjefm-1289	30	55	,	,	PUNCT
arjefm-1289	30	56	finance	finance	NOUN
arjefm-1289	30	57	and	and	CCONJ
arjefm-1289	30	58	management	management	NOUN
arjefm-1289	30	59	volume	volume	NOUN
arjefm-1289	30	60	13	13	NUM
arjefm-1289	30	61	issue	issue	NOUN
arjefm-1289	30	62	4	4	NUM
arjefm-1289	30	63	,	,	PUNCT
arjefm-1289	30	64	october	october	PROPN
arjefm-1289	30	65	-	-	PUNCT
arjefm-1289	30	66	december	december	PROPN
arjefm-1289	30	67	2025	2025	NUM
arjefm-1289	30	68	issn	issn	NOUN
arjefm-1289	30	69	:	:	PUNCT
arjefm-1289	30	70	2836	2836	NUM
arjefm-1289	30	71	-	-	SYM
arjefm-1289	30	72	9416	9416	NUM
arjefm-1289	30	73	impact	impact	NOUN
arjefm-1289	30	74	factor	factor	NOUN
arjefm-1289	30	75	:	:	PUNCT
arjefm-1289	30	76	6.41	6.41	NUM
arjefm-1289	30	77	journal	journal	NOUN
arjefm-1289	30	78	homepage	homepage	NOUN
arjefm-1289	30	79	:	:	PUNCT
arjefm-1289	30	80	https://americaserial.com/journals/index.php/arjefm	https://americaserial.com/journals/index.php/arjefm	PROPN
arjefm-1289	30	81	email	email	NOUN
arjefm-1289	30	82	:	:	PUNCT
arjefm-1289	30	83	contact@americaserial.com	contact@americaserial.com	PROPN
arjefm-1289	30	84	official	official	ADJ
arjefm-1289	30	85	journal	journal	PROPN
arjefm-1289	30	86	of	of	ADP
arjefm-1289	30	87	america	america	PROPN
arjefm-1289	30	88	serial	serial	PROPN
arjefm-1289	30	89	publication	publication	NOUN
arjefm-1289	30	90	american	american	PROPN
arjefm-1289	30	91	research	research	PROPN
arjefm-1289	30	92	journal	journal	PROPN
arjefm-1289	30	93	of	of	ADP
arjefm-1289	30	94	economics	economic	NOUN
arjefm-1289	30	95	,	,	PUNCT
arjefm-1289	30	96	finance	finance	NOUN
arjefm-1289	30	97	and	and	CCONJ
arjefm-1289	30	98	management	management	NOUN
arjefm-1289	30	99	https://americaserial.com/journals/index.php/arjefm	https://americaserial.com/journals/index.php/arjefm	NOUN
arjefm-1289	30	100	,	,	PUNCT
arjefm-1289	30	101	email	email	NOUN
arjefm-1289	30	102	:	:	PUNCT
arjefm-1289	31	1	contact@americaserial.com	contact@americaserial.com	X
arjefm-1289	31	2	52	52	NUM
arjefm-1289	32	1	|	|	ADV
arjefm-1289	32	2	p	p	X
arjefm-1289	32	3	a	a	DET
arjefm-1289	32	4	g	g	NOUN
arjefm-1289	32	5	e	e	NOUN
arjefm-1289	32	6	adetoro	adetoro	NOUN
arjefm-1289	32	7	,	,	PUNCT
arjefm-1289	32	8	2023	2023	NUM
arjefm-1289	32	9	)	)	PUNCT
arjefm-1289	32	10	.	.	PUNCT
arjefm-1289	33	1	however	however	ADV
arjefm-1289	33	2	,	,	PUNCT
arjefm-1289	33	3	critics	critic	NOUN
arjefm-1289	33	4	argue	argue	VERB
arjefm-1289	33	5	that	that	SCONJ
arjefm-1289	33	6	while	while	SCONJ
arjefm-1289	33	7	the	the	DET
arjefm-1289	33	8	integrated	integrate	VERB
arjefm-1289	33	9	payroll	payroll	NOUN
arjefm-1289	33	10	and	and	CCONJ
arjefm-1289	33	11	personnel	personnel	NOUN
arjefm-1289	33	12	information	information	NOUN
arjefm-1289	33	13	system	system	NOUN
arjefm-1289	33	14	(	(	PUNCT
arjefm-1289	33	15	ippis	ippis	PROPN
arjefm-1289	33	16	)	)	PUNCT
arjefm-1289	33	17	has	have	AUX
arjefm-1289	33	18	made	make	VERB
arjefm-1289	33	19	strides	stride	NOUN
arjefm-1289	33	20	in	in	ADP
arjefm-1289	33	21	personnel	personnel	NOUN
arjefm-1289	33	22	management	management	NOUN
arjefm-1289	33	23	,	,	PUNCT
arjefm-1289	33	24	it	it	PRON
arjefm-1289	33	25	remains	remain	VERB
arjefm-1289	33	26	vulnerable	vulnerable	ADJ
arjefm-1289	33	27	to	to	ADP
arjefm-1289	33	28	manipulation	manipulation	NOUN
arjefm-1289	33	29	by	by	ADP
arjefm-1289	33	30	internal	internal	ADJ
arjefm-1289	33	31	actors	actor	NOUN
arjefm-1289	33	32	,	,	PUNCT
arjefm-1289	33	33	reflecting	reflect	VERB
arjefm-1289	33	34	broader	broad	ADJ
arjefm-1289	33	35	concerns	concern	NOUN
arjefm-1289	33	36	about	about	ADP
arjefm-1289	33	37	technological	technological	ADJ
arjefm-1289	33	38	reforms	reform	NOUN
arjefm-1289	33	39	outpacing	outpace	VERB
arjefm-1289	33	40	institutional	institutional	ADJ
arjefm-1289	33	41	capacity	capacity	NOUN
arjefm-1289	33	42	(	(	PUNCT
arjefm-1289	33	43	akinwale	akinwale	PROPN
arjefm-1289	33	44	&	&	CCONJ
arjefm-1289	33	45	eze	eze	PROPN
arjefm-1289	33	46	,	,	PUNCT
arjefm-1289	33	47	2024	2024	NUM
arjefm-1289	33	48	)	)	PUNCT
arjefm-1289	33	49	.	.	PUNCT
arjefm-1289	34	1	complementing	complement	VERB
arjefm-1289	34	2	this	this	PRON
arjefm-1289	34	3	is	be	AUX
arjefm-1289	34	4	the	the	DET
arjefm-1289	34	5	treasury	treasury	PROPN
arjefm-1289	34	6	single	single	ADJ
arjefm-1289	34	7	account	account	NOUN
arjefm-1289	34	8	(	(	PUNCT
arjefm-1289	34	9	tsa	tsa	PROPN
arjefm-1289	34	10	)	)	PUNCT
arjefm-1289	34	11	,	,	PUNCT
arjefm-1289	34	12	launched	launch	VERB
arjefm-1289	34	13	in	in	ADP
arjefm-1289	34	14	2015	2015	NUM
arjefm-1289	34	15	,	,	PUNCT
arjefm-1289	34	16	which	which	PRON
arjefm-1289	34	17	consolidates	consolidate	VERB
arjefm-1289	34	18	government	government	NOUN
arjefm-1289	34	19	revenue	revenue	NOUN
arjefm-1289	34	20	inflows	inflow	NOUN
arjefm-1289	34	21	into	into	ADP
arjefm-1289	34	22	a	a	DET
arjefm-1289	34	23	singular	singular	ADJ
arjefm-1289	34	24	account	account	NOUN
arjefm-1289	34	25	maintained	maintain	VERB
arjefm-1289	34	26	by	by	ADP
arjefm-1289	34	27	the	the	DET
arjefm-1289	34	28	central	central	ADJ
arjefm-1289	34	29	bank	bank	PROPN
arjefm-1289	34	30	of	of	ADP
arjefm-1289	34	31	nigeria	nigeria	PROPN
arjefm-1289	34	32	.	.	PUNCT
arjefm-1289	35	1	this	this	DET
arjefm-1289	35	2	reform	reform	NOUN
arjefm-1289	35	3	aims	aim	VERB
arjefm-1289	35	4	to	to	PART
arjefm-1289	35	5	curtail	curtail	VERB
arjefm-1289	35	6	the	the	DET
arjefm-1289	35	7	proliferation	proliferation	NOUN
arjefm-1289	35	8	of	of	ADP
arjefm-1289	35	9	fragmented	fragmented	ADJ
arjefm-1289	35	10	bank	bank	NOUN
arjefm-1289	35	11	accounts	account	NOUN
arjefm-1289	35	12	held	hold	VERB
arjefm-1289	35	13	by	by	ADP
arjefm-1289	35	14	mdas	mda	NOUN
arjefm-1289	35	15	—	—	PUNCT
arjefm-1289	35	16	a	a	DET
arjefm-1289	35	17	practice	practice	NOUN
arjefm-1289	35	18	that	that	PRON
arjefm-1289	35	19	previously	previously	ADV
arjefm-1289	35	20	enabled	enable	VERB
arjefm-1289	35	21	opaque	opaque	ADJ
arjefm-1289	35	22	transactions	transaction	NOUN
arjefm-1289	35	23	and	and	CCONJ
arjefm-1289	35	24	illicit	illicit	ADJ
arjefm-1289	35	25	financial	financial	ADJ
arjefm-1289	35	26	diversions	diversion	NOUN
arjefm-1289	35	27	.	.	PUNCT
arjefm-1289	36	1	recent	recent	ADJ
arjefm-1289	36	2	evaluations	evaluation	NOUN
arjefm-1289	36	3	suggest	suggest	VERB
arjefm-1289	36	4	that	that	SCONJ
arjefm-1289	36	5	the	the	DET
arjefm-1289	36	6	treasury	treasury	PROPN
arjefm-1289	36	7	single	single	ADJ
arjefm-1289	36	8	account	account	NOUN
arjefm-1289	36	9	has	have	AUX
arjefm-1289	36	10	improved	improve	VERB
arjefm-1289	36	11	fiscal	fiscal	ADJ
arjefm-1289	36	12	discipline	discipline	NOUN
arjefm-1289	36	13	and	and	CCONJ
arjefm-1289	36	14	enhanced	enhance	VERB
arjefm-1289	36	15	the	the	DET
arjefm-1289	36	16	government	government	NOUN
arjefm-1289	36	17	’s	’s	PART
arjefm-1289	36	18	cash	cash	NOUN
arjefm-1289	36	19	management	management	NOUN
arjefm-1289	36	20	framework	framework	NOUN
arjefm-1289	36	21	(	(	PUNCT
arjefm-1289	36	22	imf	imf	PROPN
arjefm-1289	36	23	,	,	PUNCT
arjefm-1289	36	24	2024	2024	NUM
arjefm-1289	36	25	)	)	PUNCT
arjefm-1289	36	26	.	.	PUNCT
arjefm-1289	37	1	nonetheless	nonetheless	ADV
arjefm-1289	37	2	,	,	PUNCT
arjefm-1289	37	3	its	its	PRON
arjefm-1289	37	4	implementation	implementation	NOUN
arjefm-1289	37	5	has	have	AUX
arjefm-1289	37	6	not	not	PART
arjefm-1289	37	7	been	be	AUX
arjefm-1289	37	8	without	without	ADP
arjefm-1289	37	9	challenges	challenge	NOUN
arjefm-1289	37	10	,	,	PUNCT
arjefm-1289	37	11	including	include	VERB
arjefm-1289	37	12	resistance	resistance	NOUN
arjefm-1289	37	13	from	from	ADP
arjefm-1289	37	14	powerful	powerful	ADJ
arjefm-1289	37	15	political	political	ADJ
arjefm-1289	37	16	and	and	CCONJ
arjefm-1289	37	17	institutional	institutional	ADJ
arjefm-1289	37	18	actors	actor	NOUN
arjefm-1289	37	19	who	who	PRON
arjefm-1289	37	20	benefited	benefit	VERB
arjefm-1289	37	21	from	from	ADP
arjefm-1289	37	22	the	the	DET
arjefm-1289	37	23	status	status	NOUN
arjefm-1289	37	24	quo	quo	NOUN
arjefm-1289	37	25	ante	ante	NOUN
arjefm-1289	37	26	(	(	PUNCT
arjefm-1289	37	27	ajayi	ajayi	NOUN
arjefm-1289	37	28	&	&	CCONJ
arjefm-1289	37	29	okechukwu	okechukwu	NOUN
arjefm-1289	37	30	,	,	PUNCT
arjefm-1289	37	31	2023	2023	NUM
arjefm-1289	37	32	)	)	PUNCT
arjefm-1289	37	33	.	.	PUNCT
arjefm-1289	38	1	while	while	SCONJ
arjefm-1289	38	2	these	these	DET
arjefm-1289	38	3	reforms	reform	NOUN
arjefm-1289	38	4	mark	mark	VERB
arjefm-1289	38	5	significant	significant	ADJ
arjefm-1289	38	6	steps	step	NOUN
arjefm-1289	38	7	toward	toward	ADP
arjefm-1289	38	8	more	more	ADJ
arjefm-1289	38	9	transparent	transparent	ADJ
arjefm-1289	38	10	governance	governance	NOUN
arjefm-1289	38	11	,	,	PUNCT
arjefm-1289	38	12	they	they	PRON
arjefm-1289	38	13	also	also	ADV
arjefm-1289	38	14	reveal	reveal	VERB
arjefm-1289	38	15	the	the	DET
arjefm-1289	38	16	tension	tension	NOUN
arjefm-1289	38	17	between	between	ADP
arjefm-1289	38	18	digital	digital	ADJ
arjefm-1289	38	19	innovation	innovation	NOUN
arjefm-1289	38	20	and	and	CCONJ
arjefm-1289	38	21	entrenched	entrenched	ADJ
arjefm-1289	38	22	institutional	institutional	ADJ
arjefm-1289	38	23	inertia	inertia	NOUN
arjefm-1289	38	24	.	.	PUNCT
arjefm-1289	39	1	a	a	DET
arjefm-1289	39	2	key	key	ADJ
arjefm-1289	39	3	concern	concern	NOUN
arjefm-1289	39	4	remains	remain	VERB
arjefm-1289	39	5	the	the	DET
arjefm-1289	39	6	lack	lack	NOUN
arjefm-1289	39	7	of	of	ADP
arjefm-1289	39	8	robust	robust	ADJ
arjefm-1289	39	9	enforcement	enforcement	NOUN
arjefm-1289	39	10	mechanisms	mechanism	NOUN
arjefm-1289	39	11	and	and	CCONJ
arjefm-1289	39	12	the	the	DET
arjefm-1289	39	13	absence	absence	NOUN
arjefm-1289	39	14	of	of	ADP
arjefm-1289	39	15	citizen	citizen	NOUN
arjefm-1289	39	16	engagement	engagement	NOUN
arjefm-1289	39	17	in	in	ADP
arjefm-1289	39	18	monitoring	monitor	VERB
arjefm-1289	39	19	government	government	NOUN
arjefm-1289	39	20	expenditures	expenditure	NOUN
arjefm-1289	39	21	.	.	PUNCT
arjefm-1289	40	1	as	as	ADP
arjefm-1289	40	2	such	such	ADJ
arjefm-1289	40	3	,	,	PUNCT
arjefm-1289	40	4	experts	expert	NOUN
arjefm-1289	40	5	contend	contend	VERB
arjefm-1289	40	6	that	that	SCONJ
arjefm-1289	40	7	technological	technological	ADJ
arjefm-1289	40	8	reforms	reform	NOUN
arjefm-1289	40	9	like	like	ADP
arjefm-1289	40	10	ippis	ippis	NOUN
arjefm-1289	40	11	and	and	CCONJ
arjefm-1289	40	12	tsa	tsa	NOUN
arjefm-1289	40	13	must	must	AUX
arjefm-1289	40	14	be	be	AUX
arjefm-1289	40	15	embedded	embed	VERB
arjefm-1289	40	16	within	within	ADP
arjefm-1289	40	17	a	a	DET
arjefm-1289	40	18	broader	broad	ADJ
arjefm-1289	40	19	framework	framework	NOUN
arjefm-1289	40	20	of	of	ADP
arjefm-1289	40	21	public	public	ADJ
arjefm-1289	40	22	accountability	accountability	NOUN
arjefm-1289	40	23	,	,	PUNCT
arjefm-1289	40	24	civil	civil	ADJ
arjefm-1289	40	25	society	society	NOUN
arjefm-1289	40	26	oversight	oversight	NOUN
arjefm-1289	40	27	,	,	PUNCT
arjefm-1289	40	28	and	and	CCONJ
arjefm-1289	40	29	institutional	institutional	ADJ
arjefm-1289	40	30	reform	reform	NOUN
arjefm-1289	40	31	to	to	PART
arjefm-1289	40	32	yield	yield	VERB
arjefm-1289	40	33	sustained	sustained	ADJ
arjefm-1289	40	34	impact	impact	NOUN
arjefm-1289	40	35	(	(	PUNCT
arjefm-1289	40	36	oecd	oecd	PROPN
arjefm-1289	40	37	,	,	PUNCT
arjefm-1289	40	38	2023	2023	NUM
arjefm-1289	40	39	)	)	PUNCT
arjefm-1289	40	40	.	.	PUNCT
arjefm-1289	41	1	the	the	DET
arjefm-1289	41	2	deployment	deployment	NOUN
arjefm-1289	41	3	of	of	ADP
arjefm-1289	41	4	the	the	DET
arjefm-1289	41	5	government	government	NOUN
arjefm-1289	41	6	integrated	integrate	VERB
arjefm-1289	41	7	financial	financial	ADJ
arjefm-1289	41	8	management	management	NOUN
arjefm-1289	41	9	information	information	NOUN
arjefm-1289	41	10	system	system	NOUN
arjefm-1289	41	11	(	(	PUNCT
arjefm-1289	41	12	gifmis	gifmis	NOUN
arjefm-1289	41	13	)	)	PUNCT
arjefm-1289	41	14	in	in	ADP
arjefm-1289	41	15	nigeria	nigeria	PROPN
arjefm-1289	41	16	represents	represent	VERB
arjefm-1289	41	17	a	a	DET
arjefm-1289	41	18	significant	significant	ADJ
arjefm-1289	41	19	stride	stride	NOUN
arjefm-1289	41	20	toward	toward	ADP
arjefm-1289	41	21	modernizing	modernize	VERB
arjefm-1289	41	22	public	public	ADJ
arjefm-1289	41	23	financial	financial	ADJ
arjefm-1289	41	24	administration	administration	NOUN
arjefm-1289	41	25	.	.	PUNCT
arjefm-1289	42	1	as	as	ADP
arjefm-1289	42	2	a	a	DET
arjefm-1289	42	3	comprehensive	comprehensive	ADJ
arjefm-1289	42	4	digital	digital	ADJ
arjefm-1289	42	5	platform	platform	NOUN
arjefm-1289	42	6	,	,	PUNCT
arjefm-1289	42	7	government	government	NOUN
arjefm-1289	42	8	integrated	integrate	VERB
arjefm-1289	42	9	financial	financial	ADJ
arjefm-1289	42	10	management	management	NOUN
arjefm-1289	42	11	information	information	NOUN
arjefm-1289	42	12	system	system	NOUN
arjefm-1289	42	13	is	be	AUX
arjefm-1289	42	14	designed	design	VERB
arjefm-1289	42	15	to	to	PART
arjefm-1289	42	16	automate	automate	VERB
arjefm-1289	42	17	and	and	CCONJ
arjefm-1289	42	18	integrate	integrate	VERB
arjefm-1289	42	19	essential	essential	ADJ
arjefm-1289	42	20	fiscal	fiscal	ADJ
arjefm-1289	42	21	operations	operation	NOUN
arjefm-1289	42	22	,	,	PUNCT
arjefm-1289	42	23	including	include	VERB
arjefm-1289	42	24	budgeting	budgeting	NOUN
arjefm-1289	42	25	,	,	PUNCT
arjefm-1289	42	26	treasury	treasury	NOUN
arjefm-1289	42	27	management	management	NOUN
arjefm-1289	42	28	,	,	PUNCT
arjefm-1289	42	29	accounting	accounting	NOUN
arjefm-1289	42	30	,	,	PUNCT
arjefm-1289	42	31	and	and	CCONJ
arjefm-1289	42	32	financial	financial	ADJ
arjefm-1289	42	33	reporting	reporting	NOUN
arjefm-1289	42	34	(	(	PUNCT
arjefm-1289	42	35	world	world	PROPN
arjefm-1289	42	36	bank	bank	NOUN
arjefm-1289	42	37	,	,	PUNCT
arjefm-1289	42	38	2023	2023	NUM
arjefm-1289	42	39	)	)	PUNCT
arjefm-1289	42	40	.	.	PUNCT
arjefm-1289	43	1	its	its	PRON
arjefm-1289	43	2	real	real	ADJ
arjefm-1289	43	3	-	-	PUNCT
arjefm-1289	43	4	time	time	NOUN
arjefm-1289	43	5	data	datum	NOUN
arjefm-1289	43	6	processing	processing	NOUN
arjefm-1289	43	7	capabilities	capability	NOUN
arjefm-1289	43	8	allow	allow	VERB
arjefm-1289	43	9	for	for	ADP
arjefm-1289	43	10	enhanced	enhanced	ADJ
arjefm-1289	43	11	oversight	oversight	NOUN
arjefm-1289	43	12	by	by	ADP
arjefm-1289	43	13	enabling	enable	VERB
arjefm-1289	43	14	government	government	NOUN
arjefm-1289	43	15	institutions	institution	NOUN
arjefm-1289	43	16	to	to	PART
arjefm-1289	43	17	track	track	VERB
arjefm-1289	43	18	expenditures	expenditure	NOUN
arjefm-1289	43	19	,	,	PUNCT
arjefm-1289	43	20	reconcile	reconcile	ADJ
arjefm-1289	43	21	accounts	account	NOUN
arjefm-1289	43	22	,	,	PUNCT
arjefm-1289	43	23	and	and	CCONJ
arjefm-1289	43	24	generate	generate	VERB
arjefm-1289	43	25	accurate	accurate	ADJ
arjefm-1289	43	26	reports	report	NOUN
arjefm-1289	43	27	efficiently	efficiently	ADV
arjefm-1289	43	28	.	.	PUNCT
arjefm-1289	44	1	however	however	ADV
arjefm-1289	44	2	,	,	PUNCT
arjefm-1289	44	3	while	while	SCONJ
arjefm-1289	44	4	such	such	ADJ
arjefm-1289	44	5	digitization	digitization	NOUN
arjefm-1289	44	6	ostensibly	ostensibly	ADV
arjefm-1289	44	7	promises	promise	VERB
arjefm-1289	44	8	improvements	improvement	NOUN
arjefm-1289	44	9	in	in	ADP
arjefm-1289	44	10	transparency	transparency	NOUN
arjefm-1289	44	11	and	and	CCONJ
arjefm-1289	44	12	accountability	accountability	NOUN
arjefm-1289	44	13	,	,	PUNCT
arjefm-1289	44	14	its	its	PRON
arjefm-1289	44	15	practical	practical	ADJ
arjefm-1289	44	16	effectiveness	effectiveness	NOUN
arjefm-1289	44	17	has	have	AUX
arjefm-1289	44	18	been	be	AUX
arjefm-1289	44	19	mixed	mix	VERB
arjefm-1289	44	20	.	.	PUNCT
arjefm-1289	45	1	contemporary	contemporary	ADJ
arjefm-1289	45	2	evaluations	evaluation	NOUN
arjefm-1289	45	3	reveal	reveal	VERB
arjefm-1289	45	4	that	that	SCONJ
arjefm-1289	45	5	although	although	SCONJ
arjefm-1289	45	6	gifmis	gifmis	NOUN
arjefm-1289	45	7	has	have	AUX
arjefm-1289	45	8	contributed	contribute	VERB
arjefm-1289	45	9	to	to	ADP
arjefm-1289	45	10	reducing	reduce	VERB
arjefm-1289	45	11	some	some	DET
arjefm-1289	45	12	forms	form	NOUN
arjefm-1289	45	13	of	of	ADP
arjefm-1289	45	14	manual	manual	ADJ
arjefm-1289	45	15	errors	error	NOUN
arjefm-1289	45	16	and	and	CCONJ
arjefm-1289	45	17	limiting	limit	VERB
arjefm-1289	45	18	certain	certain	ADJ
arjefm-1289	45	19	avenues	avenue	NOUN
arjefm-1289	45	20	for	for	ADP
arjefm-1289	45	21	financial	financial	ADJ
arjefm-1289	45	22	mismanagement	mismanagement	NOUN
arjefm-1289	45	23	,	,	PUNCT
arjefm-1289	45	24	systemic	systemic	ADJ
arjefm-1289	45	25	challenges	challenge	NOUN
arjefm-1289	45	26	persist	persist	VERB
arjefm-1289	45	27	.	.	PUNCT
arjefm-1289	46	1	for	for	ADP
arjefm-1289	46	2	example	example	NOUN
arjefm-1289	46	3	,	,	PUNCT
arjefm-1289	46	4	high	high	ADJ
arjefm-1289	46	5	-	-	PUNCT
arjefm-1289	46	6	profile	profile	NOUN
arjefm-1289	46	7	cases	case	NOUN
arjefm-1289	46	8	of	of	ADP
arjefm-1289	46	9	procurement	procurement	NOUN
arjefm-1289	46	10	fraud	fraud	NOUN
arjefm-1289	46	11	,	,	PUNCT
arjefm-1289	46	12	budget	budget	NOUN
arjefm-1289	46	13	padding	padding	NOUN
arjefm-1289	46	14	,	,	PUNCT
arjefm-1289	46	15	and	and	CCONJ
arjefm-1289	46	16	unauthorized	unauthorized	ADJ
arjefm-1289	46	17	virements	virement	NOUN
arjefm-1289	46	18	continue	continue	VERB
arjefm-1289	46	19	to	to	PART
arjefm-1289	46	20	surface	surface	VERB
arjefm-1289	46	21	,	,	PUNCT
arjefm-1289	46	22	highlighting	highlight	VERB
arjefm-1289	46	23	the	the	DET
arjefm-1289	46	24	adaptive	adaptive	ADJ
arjefm-1289	46	25	nature	nature	NOUN
arjefm-1289	46	26	of	of	ADP
arjefm-1289	46	27	corruption	corruption	NOUN
arjefm-1289	46	28	in	in	ADP
arjefm-1289	46	29	the	the	DET
arjefm-1289	46	30	public	public	ADJ
arjefm-1289	46	31	sector	sector	NOUN
arjefm-1289	46	32	(	(	PUNCT
arjefm-1289	46	33	ibrahim	ibrahim	PROPN
arjefm-1289	46	34	&	&	CCONJ
arjefm-1289	46	35	udeh	udeh	PROPN
arjefm-1289	46	36	,	,	PUNCT
arjefm-1289	46	37	2023	2023	NUM
arjefm-1289	46	38	)	)	PUNCT
arjefm-1289	46	39	.	.	PUNCT
arjefm-1289	47	1	moreover	moreover	ADV
arjefm-1289	47	2	,	,	PUNCT
arjefm-1289	47	3	entrenched	entrenched	ADJ
arjefm-1289	47	4	bureaucratic	bureaucratic	ADJ
arjefm-1289	47	5	resistance	resistance	NOUN
arjefm-1289	47	6	to	to	ADP
arjefm-1289	47	7	technological	technological	ADJ
arjefm-1289	47	8	reforms	reform	NOUN
arjefm-1289	47	9	,	,	PUNCT
arjefm-1289	47	10	coupled	couple	VERB
arjefm-1289	47	11	with	with	ADP
arjefm-1289	47	12	inadequate	inadequate	ADJ
arjefm-1289	47	13	digital	digital	ADJ
arjefm-1289	47	14	literacy	literacy	NOUN
arjefm-1289	47	15	among	among	ADP
arjefm-1289	47	16	civil	civil	ADJ
arjefm-1289	47	17	servants	servant	NOUN
arjefm-1289	47	18	,	,	PUNCT
arjefm-1289	47	19	significantly	significantly	ADV
arjefm-1289	47	20	impedes	impede	VERB
arjefm-1289	47	21	the	the	DET
arjefm-1289	47	22	full	full	ADJ
arjefm-1289	47	23	potential	potential	NOUN
arjefm-1289	47	24	of	of	ADP
arjefm-1289	47	25	government	government	NOUN
arjefm-1289	47	26	integrated	integrate	VERB
arjefm-1289	47	27	financial	financial	ADJ
arjefm-1289	47	28	management	management	NOUN
arjefm-1289	47	29	information	information	NOUN
arjefm-1289	47	30	system	system	NOUN
arjefm-1289	47	31	(	(	PUNCT
arjefm-1289	47	32	adewole	adewole	NOUN
arjefm-1289	47	33	et	et	NOUN
arjefm-1289	47	34	al	al	PROPN
arjefm-1289	47	35	.	.	PROPN
arjefm-1289	47	36	,	,	PUNCT
arjefm-1289	47	37	2022	2022	NUM
arjefm-1289	47	38	)	)	PUNCT
arjefm-1289	47	39	.	.	PUNCT
arjefm-1289	48	1	crucially	crucially	ADV
arjefm-1289	48	2	the	the	DET
arjefm-1289	48	3	issue	issue	NOUN
arjefm-1289	48	4	is	be	AUX
arjefm-1289	48	5	not	not	PART
arjefm-1289	48	6	merely	merely	ADV
arjefm-1289	48	7	technical	technical	ADJ
arjefm-1289	48	8	but	but	CCONJ
arjefm-1289	48	9	institutional	institutional	ADJ
arjefm-1289	48	10	.	.	PUNCT
arjefm-1289	49	1	weak	weak	ADJ
arjefm-1289	49	2	enforcement	enforcement	NOUN
arjefm-1289	49	3	mechanisms	mechanism	NOUN
arjefm-1289	49	4	,	,	PUNCT
arjefm-1289	49	5	limited	limited	ADJ
arjefm-1289	49	6	political	political	ADJ
arjefm-1289	49	7	will	will	NOUN
arjefm-1289	49	8	,	,	PUNCT
arjefm-1289	49	9	and	and	CCONJ
arjefm-1289	49	10	compromised	compromise	VERB
arjefm-1289	49	11	oversight	oversight	NOUN
arjefm-1289	49	12	bodies	body	NOUN
arjefm-1289	49	13	often	often	ADV
arjefm-1289	49	14	undermine	undermine	VERB
arjefm-1289	49	15	the	the	DET
arjefm-1289	49	16	integrity	integrity	NOUN
arjefm-1289	49	17	of	of	ADP
arjefm-1289	49	18	public	public	ADJ
arjefm-1289	49	19	financial	financial	ADJ
arjefm-1289	49	20	systems	system	NOUN
arjefm-1289	49	21	,	,	PUNCT
arjefm-1289	49	22	regardless	regardless	ADV
arjefm-1289	49	23	american	american	PROPN
arjefm-1289	49	24	research	research	PROPN
arjefm-1289	49	25	journal	journal	PROPN
arjefm-1289	49	26	of	of	ADP
arjefm-1289	49	27	economics	economic	NOUN
arjefm-1289	49	28	,	,	PUNCT
arjefm-1289	49	29	finance	finance	NOUN
arjefm-1289	49	30	and	and	CCONJ
arjefm-1289	49	31	management	management	NOUN
arjefm-1289	49	32	volume	volume	NOUN
arjefm-1289	49	33	13	13	NUM
arjefm-1289	49	34	issue	issue	NOUN
arjefm-1289	49	35	4	4	NUM
arjefm-1289	49	36	,	,	PUNCT
arjefm-1289	49	37	october	october	PROPN
arjefm-1289	49	38	-	-	PUNCT
arjefm-1289	49	39	december	december	PROPN
arjefm-1289	49	40	2025	2025	NUM
arjefm-1289	49	41	issn	issn	NOUN
arjefm-1289	49	42	:	:	PUNCT
arjefm-1289	49	43	2836	2836	NUM
arjefm-1289	49	44	-	-	SYM
arjefm-1289	49	45	9416	9416	NUM
arjefm-1289	49	46	impact	impact	NOUN
arjefm-1289	49	47	factor	factor	NOUN
arjefm-1289	49	48	:	:	PUNCT
arjefm-1289	49	49	6.41	6.41	NUM
arjefm-1289	49	50	journal	journal	NOUN
arjefm-1289	49	51	homepage	homepage	NOUN
arjefm-1289	49	52	:	:	PUNCT
arjefm-1289	49	53	https://americaserial.com/journals/index.php/arjefm	https://americaserial.com/journals/index.php/arjefm	PROPN
arjefm-1289	49	54	email	email	NOUN
arjefm-1289	49	55	:	:	PUNCT
arjefm-1289	49	56	contact@americaserial.com	contact@americaserial.com	PROPN
arjefm-1289	49	57	official	official	ADJ
arjefm-1289	49	58	journal	journal	PROPN
arjefm-1289	49	59	of	of	ADP
arjefm-1289	49	60	america	america	PROPN
arjefm-1289	49	61	serial	serial	PROPN
arjefm-1289	49	62	publication	publication	NOUN
arjefm-1289	49	63	american	american	PROPN
arjefm-1289	49	64	research	research	PROPN
arjefm-1289	49	65	journal	journal	PROPN
arjefm-1289	49	66	of	of	ADP
arjefm-1289	49	67	economics	economic	NOUN
arjefm-1289	49	68	,	,	PUNCT
arjefm-1289	49	69	finance	finance	NOUN
arjefm-1289	49	70	and	and	CCONJ
arjefm-1289	49	71	management	management	NOUN
arjefm-1289	49	72	https://americaserial.com/journals/index.php/arjefm	https://americaserial.com/journals/index.php/arjefm	NOUN
arjefm-1289	49	73	,	,	PUNCT
arjefm-1289	49	74	email	email	NOUN
arjefm-1289	49	75	:	:	PUNCT
arjefm-1289	49	76	contact@americaserial.com	contact@americaserial.com	X
arjefm-1289	50	1	53	53	NUM
arjefm-1289	51	1	|	|	ADV
arjefm-1289	51	2	p	p	X
arjefm-1289	51	3	a	a	DET
arjefm-1289	51	4	g	g	NOUN
arjefm-1289	51	5	e	e	NOUN
arjefm-1289	51	6	of	of	ADP
arjefm-1289	51	7	the	the	DET
arjefm-1289	51	8	technological	technological	ADJ
arjefm-1289	51	9	tools	tool	NOUN
arjefm-1289	51	10	in	in	ADP
arjefm-1289	51	11	place	place	NOUN
arjefm-1289	51	12	(	(	PUNCT
arjefm-1289	51	13	okonkwo	okonkwo	NOUN
arjefm-1289	51	14	&	&	CCONJ
arjefm-1289	51	15	ekong	ekong	ADJ
arjefm-1289	51	16	,	,	PUNCT
arjefm-1289	51	17	2024	2024	NUM
arjefm-1289	51	18	)	)	PUNCT
arjefm-1289	51	19	.	.	PUNCT
arjefm-1289	52	1	the	the	DET
arjefm-1289	52	2	nigerian	nigerian	ADJ
arjefm-1289	52	3	experience	experience	NOUN
arjefm-1289	52	4	thus	thus	ADV
arjefm-1289	52	5	exemplifies	exemplify	VERB
arjefm-1289	52	6	that	that	SCONJ
arjefm-1289	52	7	while	while	SCONJ
arjefm-1289	52	8	digital	digital	ADJ
arjefm-1289	52	9	financial	financial	ADJ
arjefm-1289	52	10	platforms	platform	NOUN
arjefm-1289	52	11	like	like	ADP
arjefm-1289	52	12	government	government	NOUN
arjefm-1289	52	13	integrated	integrate	VERB
arjefm-1289	52	14	financial	financial	ADJ
arjefm-1289	52	15	management	management	NOUN
arjefm-1289	52	16	information	information	NOUN
arjefm-1289	52	17	system	system	NOUN
arjefm-1289	52	18	can	can	AUX
arjefm-1289	52	19	serve	serve	VERB
arjefm-1289	52	20	as	as	ADP
arjefm-1289	52	21	catalysts	catalyst	NOUN
arjefm-1289	52	22	for	for	ADP
arjefm-1289	52	23	reform	reform	NOUN
arjefm-1289	52	24	,	,	PUNCT
arjefm-1289	52	25	they	they	PRON
arjefm-1289	52	26	are	be	AUX
arjefm-1289	52	27	not	not	PART
arjefm-1289	52	28	panaceas	panaceas	NOUN
arjefm-1289	52	29	.	.	PUNCT
arjefm-1289	53	1	effective	effective	ADJ
arjefm-1289	53	2	implementation	implementation	NOUN
arjefm-1289	53	3	must	must	AUX
arjefm-1289	53	4	be	be	AUX
arjefm-1289	53	5	supported	support	VERB
arjefm-1289	53	6	by	by	ADP
arjefm-1289	53	7	robust	robust	ADJ
arjefm-1289	53	8	institutional	institutional	ADJ
arjefm-1289	53	9	frameworks	framework	NOUN
arjefm-1289	53	10	,	,	PUNCT
arjefm-1289	53	11	continuous	continuous	ADJ
arjefm-1289	53	12	capacity	capacity	NOUN
arjefm-1289	53	13	building	building	NOUN
arjefm-1289	53	14	,	,	PUNCT
arjefm-1289	53	15	and	and	CCONJ
arjefm-1289	53	16	unwavering	unwavere	VERB
arjefm-1289	53	17	political	political	ADJ
arjefm-1289	53	18	commitment	commitment	NOUN
arjefm-1289	53	19	to	to	ADP
arjefm-1289	53	20	transparency	transparency	NOUN
arjefm-1289	53	21	and	and	CCONJ
arjefm-1289	53	22	accountability	accountability	NOUN
arjefm-1289	53	23	.	.	PUNCT
arjefm-1289	54	1	the	the	DET
arjefm-1289	54	2	adoption	adoption	NOUN
arjefm-1289	54	3	of	of	ADP
arjefm-1289	54	4	technology	technology	NOUN
arjefm-1289	54	5	-	-	PUNCT
arjefm-1289	54	6	driven	drive	VERB
arjefm-1289	54	7	public	public	ADJ
arjefm-1289	54	8	financial	financial	ADJ
arjefm-1289	54	9	management	management	NOUN
arjefm-1289	54	10	systems	system	NOUN
arjefm-1289	54	11	—	—	PUNCT
arjefm-1289	54	12	such	such	ADJ
arjefm-1289	54	13	as	as	ADP
arjefm-1289	54	14	the	the	DET
arjefm-1289	54	15	integrated	integrate	VERB
arjefm-1289	54	16	payroll	payroll	NOUN
arjefm-1289	54	17	and	and	CCONJ
arjefm-1289	54	18	personnel	personnel	NOUN
arjefm-1289	54	19	information	information	NOUN
arjefm-1289	54	20	system	system	NOUN
arjefm-1289	54	21	(	(	PUNCT
arjefm-1289	54	22	ippis	ippis	PROPN
arjefm-1289	54	23	)	)	PUNCT
arjefm-1289	54	24	,	,	PUNCT
arjefm-1289	54	25	treasury	treasury	PROPN
arjefm-1289	54	26	single	single	ADJ
arjefm-1289	54	27	account	account	NOUN
arjefm-1289	54	28	(	(	PUNCT
arjefm-1289	54	29	tsa	tsa	PROPN
arjefm-1289	54	30	)	)	PUNCT
arjefm-1289	54	31	,	,	PUNCT
arjefm-1289	54	32	and	and	CCONJ
arjefm-1289	54	33	government	government	NOUN
arjefm-1289	54	34	integrated	integrate	VERB
arjefm-1289	54	35	financial	financial	ADJ
arjefm-1289	54	36	management	management	NOUN
arjefm-1289	54	37	information	information	NOUN
arjefm-1289	54	38	system	system	NOUN
arjefm-1289	54	39	(	(	PUNCT
arjefm-1289	54	40	gifmis	gifmis	PROPN
arjefm-1289	54	41	)	)	PUNCT
arjefm-1289	54	42	has	have	AUX
arjefm-1289	54	43	enhanced	enhance	VERB
arjefm-1289	54	44	transaction	transaction	NOUN
arjefm-1289	54	45	visibility	visibility	NOUN
arjefm-1289	54	46	and	and	CCONJ
arjefm-1289	54	47	traceability	traceability	NOUN
arjefm-1289	54	48	in	in	ADP
arjefm-1289	54	49	nigeria	nigeria	PROPN
arjefm-1289	54	50	.	.	PUNCT
arjefm-1289	55	1	however	however	ADV
arjefm-1289	55	2	,	,	PUNCT
arjefm-1289	55	3	systemic	systemic	ADJ
arjefm-1289	55	4	issues	issue	NOUN
arjefm-1289	55	5	such	such	ADJ
arjefm-1289	55	6	as	as	ADP
arjefm-1289	55	7	institutional	institutional	ADJ
arjefm-1289	55	8	inertia	inertia	NOUN
arjefm-1289	55	9	,	,	PUNCT
arjefm-1289	55	10	inadequate	inadequate	ADJ
arjefm-1289	55	11	technical	technical	ADJ
arjefm-1289	55	12	expertise	expertise	NOUN
arjefm-1289	55	13	,	,	PUNCT
arjefm-1289	55	14	and	and	CCONJ
arjefm-1289	55	15	entrenched	entrenched	ADJ
arjefm-1289	55	16	corruption	corruption	NOUN
arjefm-1289	55	17	continue	continue	VERB
arjefm-1289	55	18	to	to	PART
arjefm-1289	55	19	hinder	hinder	VERB
arjefm-1289	55	20	their	their	PRON
arjefm-1289	55	21	effectiveness	effectiveness	NOUN
arjefm-1289	55	22	(	(	PUNCT
arjefm-1289	55	23	adegbite	adegbite	PROPN
arjefm-1289	55	24	&	&	CCONJ
arjefm-1289	55	25	olayiwola	olayiwola	PROPN
arjefm-1289	55	26	,	,	PUNCT
arjefm-1289	55	27	2023	2023	NUM
arjefm-1289	55	28	)	)	PUNCT
arjefm-1289	55	29	.	.	PUNCT
arjefm-1289	56	1	while	while	SCONJ
arjefm-1289	56	2	these	these	DET
arjefm-1289	56	3	systems	system	NOUN
arjefm-1289	56	4	are	be	AUX
arjefm-1289	56	5	designed	design	VERB
arjefm-1289	56	6	to	to	PART
arjefm-1289	56	7	curb	curb	VERB
arjefm-1289	56	8	payroll	payroll	NOUN
arjefm-1289	56	9	fraud	fraud	NOUN
arjefm-1289	56	10	,	,	PUNCT
arjefm-1289	56	11	eliminate	eliminate	VERB
arjefm-1289	56	12	ghost	ghost	NOUN
arjefm-1289	56	13	workers	worker	NOUN
arjefm-1289	56	14	,	,	PUNCT
arjefm-1289	56	15	and	and	CCONJ
arjefm-1289	56	16	consolidate	consolidate	VERB
arjefm-1289	56	17	government	government	NOUN
arjefm-1289	56	18	revenues	revenue	NOUN
arjefm-1289	56	19	,	,	PUNCT
arjefm-1289	56	20	their	their	PRON
arjefm-1289	56	21	success	success	NOUN
arjefm-1289	56	22	remains	remain	VERB
arjefm-1289	56	23	contingent	contingent	ADJ
arjefm-1289	56	24	upon	upon	SCONJ
arjefm-1289	56	25	rigorous	rigorous	ADJ
arjefm-1289	56	26	enforcement	enforcement	NOUN
arjefm-1289	56	27	,	,	PUNCT
arjefm-1289	56	28	independent	independent	ADJ
arjefm-1289	56	29	audits	audits	NOUN
arjefm-1289	56	30	,	,	PUNCT
arjefm-1289	56	31	and	and	CCONJ
arjefm-1289	56	32	institutional	institutional	ADJ
arjefm-1289	56	33	accountability	accountability	NOUN
arjefm-1289	56	34	(	(	PUNCT
arjefm-1289	56	35	ezeani	ezeani	PROPN
arjefm-1289	56	36	et	et	PROPN
arjefm-1289	56	37	al	al	PROPN
arjefm-1289	56	38	.	.	PROPN
arjefm-1289	56	39	,	,	PUNCT
arjefm-1289	56	40	2022	2022	NUM
arjefm-1289	56	41	)	)	PUNCT
arjefm-1289	56	42	.	.	PUNCT
arjefm-1289	57	1	despite	despite	SCONJ
arjefm-1289	57	2	incremental	incremental	ADJ
arjefm-1289	57	3	gains	gain	NOUN
arjefm-1289	57	4	,	,	PUNCT
arjefm-1289	57	5	study	study	NOUN
arjefm-1289	57	6	conducted	conduct	VERB
arjefm-1289	57	7	by	by	ADP
arjefm-1289	57	8	okonkwo	okonkwo	NOUN
arjefm-1289	57	9	and	and	CCONJ
arjefm-1289	57	10	ahmed	ahmed	PROPN
arjefm-1289	57	11	(	(	PUNCT
arjefm-1289	57	12	2024	2024	NUM
arjefm-1289	57	13	)	)	PUNCT
arjefm-1289	57	14	reveal	reveal	VERB
arjefm-1289	57	15	that	that	SCONJ
arjefm-1289	57	16	the	the	DET
arjefm-1289	57	17	sustainability	sustainability	NOUN
arjefm-1289	57	18	of	of	ADP
arjefm-1289	57	19	these	these	DET
arjefm-1289	57	20	reforms	reform	NOUN
arjefm-1289	57	21	is	be	AUX
arjefm-1289	57	22	undermined	undermine	VERB
arjefm-1289	57	23	by	by	ADP
arjefm-1289	57	24	weak	weak	ADJ
arjefm-1289	57	25	political	political	ADJ
arjefm-1289	57	26	will	will	NOUN
arjefm-1289	57	27	and	and	CCONJ
arjefm-1289	57	28	a	a	DET
arjefm-1289	57	29	persistent	persistent	ADJ
arjefm-1289	57	30	culture	culture	NOUN
arjefm-1289	57	31	of	of	ADP
arjefm-1289	57	32	impunity	impunity	NOUN
arjefm-1289	57	33	in	in	ADP
arjefm-1289	57	34	the	the	DET
arjefm-1289	57	35	public	public	ADJ
arjefm-1289	57	36	sector	sector	NOUN
arjefm-1289	57	37	.	.	PUNCT
arjefm-1289	58	1	this	this	DET
arjefm-1289	58	2	research	research	NOUN
arjefm-1289	58	3	critically	critically	ADV
arjefm-1289	58	4	evaluates	evaluate	VERB
arjefm-1289	58	5	the	the	DET
arjefm-1289	58	6	extent	extent	NOUN
arjefm-1289	58	7	to	to	PART
arjefm-1289	58	8	which	which	PRON
arjefm-1289	58	9	these	these	DET
arjefm-1289	58	10	systems	system	NOUN
arjefm-1289	58	11	have	have	AUX
arjefm-1289	58	12	contributed	contribute	VERB
arjefm-1289	58	13	to	to	PART
arjefm-1289	58	14	fraud	fraud	VERB
arjefm-1289	58	15	reduction	reduction	NOUN
arjefm-1289	58	16	.	.	PUNCT
arjefm-1289	59	1	moreover	moreover	ADV
arjefm-1289	59	2	,	,	PUNCT
arjefm-1289	59	3	it	it	PRON
arjefm-1289	59	4	addresses	address	VERB
arjefm-1289	59	5	broader	broad	ADJ
arjefm-1289	59	6	structural	structural	ADJ
arjefm-1289	59	7	and	and	CCONJ
arjefm-1289	59	8	cultural	cultural	ADJ
arjefm-1289	59	9	barriers	barrier	NOUN
arjefm-1289	59	10	to	to	PART
arjefm-1289	59	11	reform	reform	VERB
arjefm-1289	59	12	implementation	implementation	NOUN
arjefm-1289	59	13	,	,	PUNCT
arjefm-1289	59	14	offering	offer	VERB
arjefm-1289	59	15	policy	policy	NOUN
arjefm-1289	59	16	-	-	PUNCT
arjefm-1289	59	17	relevant	relevant	ADJ
arjefm-1289	59	18	insights	insight	NOUN
arjefm-1289	59	19	for	for	ADP
arjefm-1289	59	20	enhancing	enhance	VERB
arjefm-1289	59	21	transparency	transparency	NOUN
arjefm-1289	59	22	and	and	CCONJ
arjefm-1289	59	23	accountability	accountability	NOUN
arjefm-1289	59	24	in	in	ADP
arjefm-1289	59	25	nigeria	nigeria	PROPN
arjefm-1289	59	26	’s	’s	PART
arjefm-1289	59	27	public	public	ADJ
arjefm-1289	59	28	financial	financial	ADJ
arjefm-1289	59	29	landscape	landscape	NOUN
arjefm-1289	59	30	.	.	PUNCT
arjefm-1289	60	1	thus	thus	ADV
arjefm-1289	60	2	,	,	PUNCT
arjefm-1289	60	3	the	the	DET
arjefm-1289	60	4	motivation	motivation	NOUN
arjefm-1289	60	5	for	for	ADP
arjefm-1289	60	6	this	this	DET
arjefm-1289	60	7	study	study	NOUN
arjefm-1289	60	8	therefore	therefore	ADV
arjefm-1289	60	9	,	,	PUNCT
arjefm-1289	60	10	lies	lie	VERB
arjefm-1289	60	11	in	in	ADP
arjefm-1289	60	12	addressing	address	VERB
arjefm-1289	60	13	these	these	DET
arjefm-1289	60	14	compelling	compelling	ADJ
arjefm-1289	60	15	teething	teethe	VERB
arjefm-1289	60	16	issues	issue	NOUN
arjefm-1289	60	17	in	in	ADP
arjefm-1289	60	18	the	the	DET
arjefm-1289	60	19	nigerian	nigerian	ADJ
arjefm-1289	60	20	clime	clime	NOUN
arjefm-1289	60	21	.	.	PUNCT
arjefm-1289	61	1	there	there	PRON
arjefm-1289	61	2	is	be	VERB
arjefm-1289	61	3	a	a	DET
arjefm-1289	61	4	compelling	compelling	ADJ
arjefm-1289	61	5	need	need	NOUN
arjefm-1289	61	6	to	to	PART
arjefm-1289	61	7	re	re	VERB
arjefm-1289	61	8	-	-	VERB
arjefm-1289	61	9	examine	examine	VERB
arjefm-1289	61	10	the	the	DET
arjefm-1289	61	11	efficacy	efficacy	NOUN
arjefm-1289	61	12	of	of	ADP
arjefm-1289	61	13	modern	modern	ADJ
arjefm-1289	61	14	financial	financial	ADJ
arjefm-1289	61	15	management	management	NOUN
arjefm-1289	61	16	tools	tool	NOUN
arjefm-1289	61	17	not	not	PART
arjefm-1289	61	18	merely	merely	ADV
arjefm-1289	61	19	as	as	ADP
arjefm-1289	61	20	technological	technological	ADJ
arjefm-1289	61	21	innovations	innovation	NOUN
arjefm-1289	61	22	,	,	PUNCT
arjefm-1289	61	23	but	but	CCONJ
arjefm-1289	61	24	as	as	ADP
arjefm-1289	61	25	instruments	instrument	NOUN
arjefm-1289	61	26	embedded	embed	VERB
arjefm-1289	61	27	within	within	ADP
arjefm-1289	61	28	a	a	DET
arjefm-1289	61	29	broader	broad	ADJ
arjefm-1289	61	30	sociopolitical	sociopolitical	ADJ
arjefm-1289	61	31	and	and	CCONJ
arjefm-1289	61	32	institutional	institutional	ADJ
arjefm-1289	61	33	context	context	NOUN
arjefm-1289	61	34	.	.	PUNCT
arjefm-1289	62	1	a	a	DET
arjefm-1289	62	2	critical	critical	ADJ
arjefm-1289	62	3	understanding	understanding	NOUN
arjefm-1289	62	4	of	of	ADP
arjefm-1289	62	5	these	these	DET
arjefm-1289	62	6	dynamics	dynamic	NOUN
arjefm-1289	62	7	is	be	AUX
arjefm-1289	62	8	essential	essential	ADJ
arjefm-1289	62	9	to	to	PART
arjefm-1289	62	10	inform	inform	VERB
arjefm-1289	62	11	policy	policy	NOUN
arjefm-1289	62	12	realignment	realignment	NOUN
arjefm-1289	62	13	,	,	PUNCT
arjefm-1289	62	14	improve	improve	VERB
arjefm-1289	62	15	financial	financial	ADJ
arjefm-1289	62	16	accountability	accountability	NOUN
arjefm-1289	62	17	,	,	PUNCT
arjefm-1289	62	18	and	and	CCONJ
arjefm-1289	62	19	restore	restore	VERB
arjefm-1289	62	20	public	public	ADJ
arjefm-1289	62	21	sector	sector	NOUN
arjefm-1289	62	22	credibility	credibility	NOUN
arjefm-1289	62	23	(	(	PUNCT
arjefm-1289	62	24	ezenwa	ezenwa	PROPN
arjefm-1289	62	25	&	&	CCONJ
arjefm-1289	62	26	mohammed	mohammed	PROPN
arjefm-1289	62	27	,	,	PUNCT
arjefm-1289	62	28	2024	2024	NUM
arjefm-1289	62	29	)	)	PUNCT
arjefm-1289	62	30	.	.	PUNCT
arjefm-1289	63	1	the	the	DET
arjefm-1289	63	2	study	study	NOUN
arjefm-1289	63	3	is	be	AUX
arjefm-1289	63	4	also	also	ADV
arjefm-1289	63	5	motivated	motivate	VERB
arjefm-1289	63	6	by	by	ADP
arjefm-1289	63	7	the	the	DET
arjefm-1289	63	8	paucity	paucity	NOUN
arjefm-1289	63	9	of	of	ADP
arjefm-1289	63	10	conceptual	conceptual	ADJ
arjefm-1289	63	11	frameworks	framework	NOUN
arjefm-1289	63	12	that	that	PRON
arjefm-1289	63	13	integrate	integrate	VERB
arjefm-1289	63	14	governance	governance	NOUN
arjefm-1289	63	15	theory	theory	NOUN
arjefm-1289	63	16	,	,	PUNCT
arjefm-1289	63	17	institutional	institutional	ADJ
arjefm-1289	63	18	capacity	capacity	NOUN
arjefm-1289	63	19	,	,	PUNCT
arjefm-1289	63	20	and	and	CCONJ
arjefm-1289	63	21	digital	digital	ADJ
arjefm-1289	63	22	infrastructure	infrastructure	NOUN
arjefm-1289	63	23	in	in	ADP
arjefm-1289	63	24	explaining	explain	VERB
arjefm-1289	63	25	the	the	DET
arjefm-1289	63	26	outcomes	outcome	NOUN
arjefm-1289	63	27	of	of	ADP
arjefm-1289	63	28	financial	financial	ADJ
arjefm-1289	63	29	reforms	reform	NOUN
arjefm-1289	63	30	.	.	PUNCT
arjefm-1289	64	1	by	by	ADP
arjefm-1289	64	2	bridging	bridge	VERB
arjefm-1289	64	3	this	this	DET
arjefm-1289	64	4	gap	gap	NOUN
arjefm-1289	64	5	,	,	PUNCT
arjefm-1289	64	6	the	the	DET
arjefm-1289	64	7	paper	paper	NOUN
arjefm-1289	64	8	aims	aim	VERB
arjefm-1289	64	9	to	to	PART
arjefm-1289	64	10	contribute	contribute	VERB
arjefm-1289	64	11	to	to	ADP
arjefm-1289	64	12	both	both	DET
arjefm-1289	64	13	theory	theory	NOUN
arjefm-1289	64	14	and	and	CCONJ
arjefm-1289	64	15	praxis	praxis	NOUN
arjefm-1289	64	16	—	—	PUNCT
arjefm-1289	64	17	offering	offer	VERB
arjefm-1289	64	18	insights	insight	NOUN
arjefm-1289	64	19	that	that	PRON
arjefm-1289	64	20	are	be	AUX
arjefm-1289	64	21	academically	academically	ADV
arjefm-1289	64	22	rigorous	rigorous	ADJ
arjefm-1289	64	23	and	and	CCONJ
arjefm-1289	64	24	practically	practically	ADV
arjefm-1289	64	25	relevant	relevant	ADJ
arjefm-1289	64	26	to	to	ADP
arjefm-1289	64	27	stakeholders	stakeholder	NOUN
arjefm-1289	64	28	involved	involve	VERB
arjefm-1289	64	29	in	in	ADP
arjefm-1289	64	30	public	public	ADJ
arjefm-1289	64	31	financial	financial	ADJ
arjefm-1289	64	32	governance	governance	NOUN
arjefm-1289	64	33	in	in	ADP
arjefm-1289	64	34	nigeria	nigeria	PROPN
arjefm-1289	64	35	.	.	PUNCT
arjefm-1289	65	1	to	to	ADP
arjefm-1289	65	2	this	this	DET
arjefm-1289	65	3	end	end	NOUN
arjefm-1289	65	4	,	,	PUNCT
arjefm-1289	65	5	the	the	DET
arjefm-1289	65	6	following	follow	VERB
arjefm-1289	65	7	research	research	NOUN
arjefm-1289	65	8	questions	question	NOUN
arjefm-1289	65	9	are	be	AUX
arjefm-1289	65	10	raised	raise	VERB
arjefm-1289	65	11	for	for	ADP
arjefm-1289	65	12	the	the	DET
arjefm-1289	65	13	purpose	purpose	NOUN
arjefm-1289	65	14	of	of	ADP
arjefm-1289	65	15	investigation	investigation	NOUN
arjefm-1289	65	16	of	of	ADP
arjefm-1289	65	17	this	this	DET
arjefm-1289	65	18	study	study	NOUN
arjefm-1289	65	19	:	:	PUNCT
arjefm-1289	65	20	1.2	1.2	NUM
arjefm-1289	65	21	research	research	NOUN
arjefm-1289	65	22	question	question	NOUN
arjefm-1289	65	23	i.	i.	NOUN
arjefm-1289	65	24	what	what	PRON
arjefm-1289	65	25	is	be	AUX
arjefm-1289	65	26	the	the	DET
arjefm-1289	65	27	impact	impact	NOUN
arjefm-1289	65	28	of	of	ADP
arjefm-1289	65	29	integrated	integrate	VERB
arjefm-1289	65	30	payroll	payroll	NOUN
arjefm-1289	65	31	and	and	CCONJ
arjefm-1289	65	32	personnel	personnel	NOUN
arjefm-1289	65	33	information	information	NOUN
arjefm-1289	65	34	system	system	NOUN
arjefm-1289	65	35	(	(	PUNCT
arjefm-1289	65	36	ippis	ippis	PROPN
arjefm-1289	65	37	)	)	PUNCT
arjefm-1289	65	38	on	on	ADP
arjefm-1289	65	39	fraud	fraud	NOUN
arjefm-1289	65	40	mitigation	mitigation	NOUN
arjefm-1289	65	41	in	in	ADP
arjefm-1289	65	42	the	the	DET
arjefm-1289	65	43	nigerian	nigerian	ADJ
arjefm-1289	65	44	public	public	ADJ
arjefm-1289	65	45	sector	sector	NOUN
arjefm-1289	65	46	?	?	PUNCT
arjefm-1289	66	1	ii	ii	X
arjefm-1289	66	2	.	.	PUNCT
arjefm-1289	67	1	what	what	PRON
arjefm-1289	67	2	is	be	AUX
arjefm-1289	67	3	the	the	DET
arjefm-1289	67	4	relationship	relationship	NOUN
arjefm-1289	67	5	treasury	treasury	PROPN
arjefm-1289	67	6	single	single	ADJ
arjefm-1289	67	7	account	account	NOUN
arjefm-1289	67	8	(	(	PUNCT
arjefm-1289	67	9	tsa	tsa	PROPN
arjefm-1289	67	10	)	)	PUNCT
arjefm-1289	67	11	and	and	CCONJ
arjefm-1289	67	12	fraud	fraud	NOUN
arjefm-1289	67	13	mitigation	mitigation	NOUN
arjefm-1289	67	14	in	in	ADP
arjefm-1289	67	15	the	the	DET
arjefm-1289	67	16	nigerian	nigerian	ADJ
arjefm-1289	67	17	public	public	ADJ
arjefm-1289	67	18	sector	sector	NOUN
arjefm-1289	67	19	?	?	PUNCT
arjefm-1289	68	1	american	american	PROPN
arjefm-1289	68	2	research	research	PROPN
arjefm-1289	68	3	journal	journal	PROPN
arjefm-1289	68	4	of	of	ADP
arjefm-1289	68	5	economics	economic	NOUN
arjefm-1289	68	6	,	,	PUNCT
arjefm-1289	68	7	finance	finance	NOUN
arjefm-1289	68	8	and	and	CCONJ
arjefm-1289	68	9	management	management	NOUN
arjefm-1289	68	10	volume	volume	NOUN
arjefm-1289	68	11	13	13	NUM
arjefm-1289	68	12	issue	issue	NOUN
arjefm-1289	68	13	4	4	NUM
arjefm-1289	68	14	,	,	PUNCT
arjefm-1289	68	15	october	october	PROPN
arjefm-1289	68	16	-	-	PUNCT
arjefm-1289	68	17	december	december	PROPN
arjefm-1289	68	18	2025	2025	NUM
arjefm-1289	68	19	issn	issn	NOUN
arjefm-1289	68	20	:	:	PUNCT
arjefm-1289	68	21	2836	2836	NUM
arjefm-1289	68	22	-	-	SYM
arjefm-1289	68	23	9416	9416	NUM
arjefm-1289	68	24	impact	impact	NOUN
arjefm-1289	68	25	factor	factor	NOUN
arjefm-1289	68	26	:	:	PUNCT
arjefm-1289	68	27	6.41	6.41	NUM
arjefm-1289	68	28	journal	journal	NOUN
arjefm-1289	68	29	homepage	homepage	NOUN
arjefm-1289	68	30	:	:	PUNCT
arjefm-1289	68	31	https://americaserial.com/journals/index.php/arjefm	https://americaserial.com/journals/index.php/arjefm	PROPN
arjefm-1289	68	32	email	email	NOUN
arjefm-1289	68	33	:	:	PUNCT
arjefm-1289	68	34	contact@americaserial.com	contact@americaserial.com	PROPN
arjefm-1289	68	35	official	official	ADJ
arjefm-1289	68	36	journal	journal	PROPN
arjefm-1289	68	37	of	of	ADP
arjefm-1289	68	38	america	america	PROPN
arjefm-1289	68	39	serial	serial	PROPN
arjefm-1289	68	40	publication	publication	NOUN
arjefm-1289	68	41	american	american	PROPN
arjefm-1289	68	42	research	research	PROPN
arjefm-1289	68	43	journal	journal	PROPN
arjefm-1289	68	44	of	of	ADP
arjefm-1289	68	45	economics	economic	NOUN
arjefm-1289	68	46	,	,	PUNCT
arjefm-1289	68	47	finance	finance	NOUN
arjefm-1289	68	48	and	and	CCONJ
arjefm-1289	68	49	management	management	NOUN
arjefm-1289	68	50	https://americaserial.com/journals/index.php/arjefm	https://americaserial.com/journals/index.php/arjefm	NOUN
arjefm-1289	68	51	,	,	PUNCT
arjefm-1289	68	52	email	email	NOUN
arjefm-1289	68	53	:	:	PUNCT
arjefm-1289	68	54	contact@americaserial.com	contact@americaserial.com	X
arjefm-1289	69	1	54	54	NUM
arjefm-1289	70	1	|	|	ADV
arjefm-1289	70	2	p	p	NOUN
arjefm-1289	70	3	a	a	DET
arjefm-1289	70	4	g	g	PROPN
arjefm-1289	70	5	e	e	PROPN
arjefm-1289	70	6	iii	iii	NOUN
arjefm-1289	70	7	.	.	PUNCT
arjefm-1289	71	1	what	what	PRON
arjefm-1289	71	2	is	be	AUX
arjefm-1289	71	3	the	the	DET
arjefm-1289	71	4	implication	implication	NOUN
arjefm-1289	71	5	of	of	ADP
arjefm-1289	71	6	government	government	NOUN
arjefm-1289	71	7	integrated	integrate	VERB
arjefm-1289	71	8	financial	financial	ADJ
arjefm-1289	71	9	management	management	NOUN
arjefm-1289	71	10	information	information	NOUN
arjefm-1289	71	11	system	system	NOUN
arjefm-1289	71	12	(	(	PUNCT
arjefm-1289	71	13	gifmis	gifmis	ADV
arjefm-1289	71	14	)	)	PUNCT
arjefm-1289	71	15	on	on	ADP
arjefm-1289	71	16	fraud	fraud	NOUN
arjefm-1289	71	17	mitigation	mitigation	NOUN
arjefm-1289	71	18	in	in	ADP
arjefm-1289	71	19	the	the	DET
arjefm-1289	71	20	nigerian	nigerian	ADJ
arjefm-1289	71	21	public	public	ADJ
arjefm-1289	71	22	sector	sector	NOUN
arjefm-1289	71	23	?	?	PUNCT
arjefm-1289	72	1	1.3	1.3	NUM
arjefm-1289	72	2	objective	objective	NOUN
arjefm-1289	72	3	of	of	ADP
arjefm-1289	72	4	the	the	DET
arjefm-1289	72	5	study	study	NOUN
arjefm-1289	72	6	the	the	DET
arjefm-1289	72	7	general	general	ADJ
arjefm-1289	72	8	objective	objective	NOUN
arjefm-1289	72	9	of	of	ADP
arjefm-1289	72	10	this	this	DET
arjefm-1289	72	11	study	study	NOUN
arjefm-1289	72	12	is	be	AUX
arjefm-1289	72	13	to	to	PART
arjefm-1289	72	14	investigate	investigate	VERB
arjefm-1289	72	15	the	the	DET
arjefm-1289	72	16	impact	impact	NOUN
arjefm-1289	72	17	of	of	ADP
arjefm-1289	72	18	modern	modern	ADJ
arjefm-1289	72	19	fraud	fraud	NOUN
arjefm-1289	72	20	management	management	NOUN
arjefm-1289	72	21	instruments	instrument	NOUN
arjefm-1289	72	22	on	on	ADP
arjefm-1289	72	23	fraud	fraud	NOUN
arjefm-1289	72	24	reduction	reduction	NOUN
arjefm-1289	72	25	in	in	ADP
arjefm-1289	72	26	the	the	DET
arjefm-1289	72	27	nigerian	nigerian	ADJ
arjefm-1289	72	28	public	public	ADJ
arjefm-1289	72	29	sector	sector	NOUN
arjefm-1289	72	30	.	.	PUNCT
arjefm-1289	73	1	however	however	ADV
arjefm-1289	73	2	,	,	PUNCT
arjefm-1289	73	3	the	the	DET
arjefm-1289	73	4	specific	specific	ADJ
arjefm-1289	73	5	objectives	objective	NOUN
arjefm-1289	73	6	are	be	AUX
arjefm-1289	73	7	to	to	PART
arjefm-1289	73	8	:	:	PUNCT
arjefm-1289	73	9	i.	i.	NOUN
arjefm-1289	73	10	examine	examine	VERB
arjefm-1289	73	11	the	the	DET
arjefm-1289	73	12	impact	impact	NOUN
arjefm-1289	73	13	of	of	ADP
arjefm-1289	73	14	integrated	integrate	VERB
arjefm-1289	73	15	payroll	payroll	NOUN
arjefm-1289	73	16	and	and	CCONJ
arjefm-1289	73	17	personnel	personnel	NOUN
arjefm-1289	73	18	information	information	NOUN
arjefm-1289	73	19	system	system	NOUN
arjefm-1289	73	20	(	(	PUNCT
arjefm-1289	73	21	ippis	ippis	PROPN
arjefm-1289	73	22	)	)	PUNCT
arjefm-1289	73	23	on	on	ADP
arjefm-1289	73	24	fraud	fraud	NOUN
arjefm-1289	73	25	mitigation	mitigation	NOUN
arjefm-1289	73	26	in	in	ADP
arjefm-1289	73	27	the	the	DET
arjefm-1289	73	28	nigerian	nigerian	ADJ
arjefm-1289	73	29	public	public	ADJ
arjefm-1289	73	30	sector	sector	NOUN
arjefm-1289	73	31	;	;	PUNCT
arjefm-1289	73	32	ii	ii	PROPN
arjefm-1289	73	33	.	.	PROPN
arjefm-1289	73	34	ascertain	ascertain	VERB
arjefm-1289	73	35	the	the	DET
arjefm-1289	73	36	relationship	relationship	NOUN
arjefm-1289	73	37	between	between	ADP
arjefm-1289	73	38	treasury	treasury	PROPN
arjefm-1289	73	39	single	single	ADJ
arjefm-1289	73	40	account	account	NOUN
arjefm-1289	73	41	(	(	PUNCT
arjefm-1289	73	42	tsa	tsa	PROPN
arjefm-1289	73	43	)	)	PUNCT
arjefm-1289	73	44	and	and	CCONJ
arjefm-1289	73	45	fraud	fraud	NOUN
arjefm-1289	73	46	mitigation	mitigation	NOUN
arjefm-1289	73	47	in	in	ADP
arjefm-1289	73	48	the	the	DET
arjefm-1289	73	49	nigerian	nigerian	ADJ
arjefm-1289	73	50	public	public	ADJ
arjefm-1289	73	51	sector	sector	NOUN
arjefm-1289	73	52	;	;	PUNCT
arjefm-1289	73	53	and	and	CCONJ
arjefm-1289	73	54	iii	iii	X
arjefm-1289	73	55	.	.	PROPN
arjefm-1289	73	56	assess	assess	VERB
arjefm-1289	73	57	the	the	DET
arjefm-1289	73	58	implication	implication	NOUN
arjefm-1289	73	59	of	of	ADP
arjefm-1289	73	60	government	government	NOUN
arjefm-1289	73	61	integrated	integrate	VERB
arjefm-1289	73	62	financial	financial	ADJ
arjefm-1289	73	63	management	management	NOUN
arjefm-1289	73	64	information	information	NOUN
arjefm-1289	73	65	system	system	NOUN
arjefm-1289	73	66	(	(	PUNCT
arjefm-1289	73	67	gifmis	gifmis	ADJ
arjefm-1289	73	68	)	)	PUNCT
arjefm-1289	73	69	and	and	CCONJ
arjefm-1289	73	70	fraud	fraud	NOUN
arjefm-1289	73	71	mitigation	mitigation	NOUN
arjefm-1289	73	72	in	in	ADP
arjefm-1289	73	73	the	the	DET
arjefm-1289	73	74	nigerian	nigerian	ADJ
arjefm-1289	73	75	public	public	ADJ
arjefm-1289	73	76	sector	sector	NOUN
arjefm-1289	73	77	.	.	PUNCT
arjefm-1289	74	1	1.4	1.4	NUM
arjefm-1289	74	2	scope	scope	NOUN
arjefm-1289	74	3	this	this	DET
arjefm-1289	74	4	study	study	NOUN
arjefm-1289	74	5	focuses	focus	VERB
arjefm-1289	74	6	on	on	ADP
arjefm-1289	74	7	examining	examine	VERB
arjefm-1289	74	8	the	the	DET
arjefm-1289	74	9	impact	impact	NOUN
arjefm-1289	74	10	of	of	ADP
arjefm-1289	74	11	modern	modern	ADJ
arjefm-1289	74	12	financial	financial	ADJ
arjefm-1289	74	13	management	management	NOUN
arjefm-1289	74	14	practices	practice	NOUN
arjefm-1289	74	15	on	on	ADP
arjefm-1289	74	16	fraud	fraud	NOUN
arjefm-1289	74	17	mitigation	mitigation	NOUN
arjefm-1289	74	18	in	in	ADP
arjefm-1289	74	19	the	the	DET
arjefm-1289	74	20	nigerian	nigerian	ADJ
arjefm-1289	74	21	public	public	ADJ
arjefm-1289	74	22	sector	sector	NOUN
arjefm-1289	74	23	,	,	PUNCT
arjefm-1289	74	24	with	with	ADP
arjefm-1289	74	25	particular	particular	ADJ
arjefm-1289	74	26	emphasis	emphasis	NOUN
arjefm-1289	74	27	on	on	ADP
arjefm-1289	74	28	federal	federal	ADJ
arjefm-1289	74	29	government	government	NOUN
arjefm-1289	74	30	parastatals	parastatal	NOUN
arjefm-1289	74	31	operating	operate	VERB
arjefm-1289	74	32	within	within	ADP
arjefm-1289	74	33	edo	edo	PROPN
arjefm-1289	74	34	state	state	NOUN
arjefm-1289	74	35	.	.	PUNCT
arjefm-1289	75	1	geographically	geographically	ADV
arjefm-1289	75	2	,	,	PUNCT
arjefm-1289	75	3	the	the	DET
arjefm-1289	75	4	study	study	NOUN
arjefm-1289	75	5	is	be	AUX
arjefm-1289	75	6	limited	limit	VERB
arjefm-1289	75	7	to	to	ADP
arjefm-1289	75	8	selected	select	VERB
arjefm-1289	75	9	federal	federal	ADJ
arjefm-1289	75	10	parastatals	parastatal	NOUN
arjefm-1289	75	11	in	in	ADP
arjefm-1289	75	12	the	the	DET
arjefm-1289	75	13	state	state	NOUN
arjefm-1289	75	14	,	,	PUNCT
arjefm-1289	75	15	as	as	SCONJ
arjefm-1289	75	16	they	they	PRON
arjefm-1289	75	17	represent	represent	VERB
arjefm-1289	75	18	key	key	ADJ
arjefm-1289	75	19	public	public	ADJ
arjefm-1289	75	20	institutions	institution	NOUN
arjefm-1289	75	21	where	where	SCONJ
arjefm-1289	75	22	modern	modern	ADJ
arjefm-1289	75	23	financial	financial	ADJ
arjefm-1289	75	24	reforms	reform	NOUN
arjefm-1289	75	25	such	such	ADJ
arjefm-1289	75	26	as	as	ADP
arjefm-1289	75	27	digital	digital	ADJ
arjefm-1289	75	28	payment	payment	NOUN
arjefm-1289	75	29	platforms	platform	NOUN
arjefm-1289	75	30	and	and	CCONJ
arjefm-1289	75	31	integrated	integrated	ADJ
arjefm-1289	75	32	accounting	accounting	NOUN
arjefm-1289	75	33	systems	system	NOUN
arjefm-1289	75	34	have	have	AUX
arjefm-1289	75	35	been	be	AUX
arjefm-1289	75	36	actively	actively	ADV
arjefm-1289	75	37	implemented	implement	VERB
arjefm-1289	75	38	.	.	PUNCT
arjefm-1289	76	1	the	the	DET
arjefm-1289	76	2	study	study	NOUN
arjefm-1289	76	3	specifically	specifically	ADV
arjefm-1289	76	4	investigates	investigate	VERB
arjefm-1289	76	5	three	three	NUM
arjefm-1289	76	6	major	major	ADJ
arjefm-1289	76	7	financial	financial	ADJ
arjefm-1289	76	8	management	management	NOUN
arjefm-1289	76	9	practices	practice	NOUN
arjefm-1289	76	10	introduced	introduce	VERB
arjefm-1289	76	11	by	by	ADP
arjefm-1289	76	12	the	the	DET
arjefm-1289	76	13	federal	federal	ADJ
arjefm-1289	76	14	government	government	NOUN
arjefm-1289	76	15	of	of	ADP
arjefm-1289	76	16	nigeria	nigeria	PROPN
arjefm-1289	76	17	—	—	PUNCT
arjefm-1289	76	18	treasury	treasury	PROPN
arjefm-1289	76	19	single	single	ADJ
arjefm-1289	76	20	account	account	NOUN
arjefm-1289	76	21	(	(	PUNCT
arjefm-1289	76	22	tsa	tsa	PROPN
arjefm-1289	76	23	)	)	PUNCT
arjefm-1289	76	24	,	,	PUNCT
arjefm-1289	76	25	integrated	integrate	VERB
arjefm-1289	76	26	personnel	personnel	NOUN
arjefm-1289	76	27	and	and	CCONJ
arjefm-1289	76	28	payroll	payroll	NOUN
arjefm-1289	76	29	information	information	NOUN
arjefm-1289	76	30	system	system	NOUN
arjefm-1289	76	31	(	(	PUNCT
arjefm-1289	76	32	ippis	ippis	ADJ
arjefm-1289	76	33	)	)	PUNCT
arjefm-1289	76	34	,	,	PUNCT
arjefm-1289	76	35	and	and	CCONJ
arjefm-1289	76	36	the	the	DET
arjefm-1289	76	37	government	government	NOUN
arjefm-1289	76	38	integrated	integrate	VERB
arjefm-1289	76	39	financial	financial	ADJ
arjefm-1289	76	40	management	management	NOUN
arjefm-1289	76	41	information	information	NOUN
arjefm-1289	76	42	system	system	NOUN
arjefm-1289	76	43	(	(	PUNCT
arjefm-1289	76	44	gifmis	gifmis	PROPN
arjefm-1289	76	45	)	)	PUNCT
arjefm-1289	76	46	.	.	PUNCT
arjefm-1289	77	1	these	these	PRON
arjefm-1289	77	2	constitute	constitute	VERB
arjefm-1289	77	3	the	the	DET
arjefm-1289	77	4	independent	independent	ADJ
arjefm-1289	77	5	variables	variable	NOUN
arjefm-1289	77	6	.	.	PUNCT
arjefm-1289	78	1	the	the	DET
arjefm-1289	78	2	research	research	NOUN
arjefm-1289	78	3	assesses	assess	VERB
arjefm-1289	78	4	how	how	SCONJ
arjefm-1289	78	5	each	each	PRON
arjefm-1289	78	6	of	of	ADP
arjefm-1289	78	7	these	these	DET
arjefm-1289	78	8	reforms	reform	NOUN
arjefm-1289	78	9	has	have	AUX
arjefm-1289	78	10	contributed	contribute	VERB
arjefm-1289	78	11	to	to	ADP
arjefm-1289	78	12	enhancing	enhance	VERB
arjefm-1289	78	13	transparency	transparency	NOUN
arjefm-1289	78	14	,	,	PUNCT
arjefm-1289	78	15	tightening	tighten	VERB
arjefm-1289	78	16	internal	internal	ADJ
arjefm-1289	78	17	controls	control	NOUN
arjefm-1289	78	18	,	,	PUNCT
arjefm-1289	78	19	and	and	CCONJ
arjefm-1289	78	20	reducing	reduce	VERB
arjefm-1289	78	21	opportunities	opportunity	NOUN
arjefm-1289	78	22	for	for	ADP
arjefm-1289	78	23	fraudulent	fraudulent	ADJ
arjefm-1289	78	24	practices	practice	NOUN
arjefm-1289	78	25	in	in	ADP
arjefm-1289	78	26	public	public	ADJ
arjefm-1289	78	27	financial	financial	ADJ
arjefm-1289	78	28	transactions	transaction	NOUN
arjefm-1289	78	29	.	.	PUNCT
arjefm-1289	79	1	2.0	2.0	NUM
arjefm-1289	79	2	literature	literature	NOUN
arjefm-1289	79	3	review	review	VERB
arjefm-1289	79	4	2.1	2.1	NUM
arjefm-1289	79	5	conceptual	conceptual	ADJ
arjefm-1289	79	6	review	review	NOUN
arjefm-1289	79	7	2.1.0	2.1.0	NUM
arjefm-1289	79	8	modern	modern	ADJ
arjefm-1289	79	9	financial	financial	ADJ
arjefm-1289	79	10	management	management	NOUN
arjefm-1289	79	11	practices	practice	NOUN
arjefm-1289	79	12	2.1.1	2.1.1	NUM
arjefm-1289	79	13	integrated	integrate	VERB
arjefm-1289	79	14	payroll	payroll	NOUN
arjefm-1289	79	15	and	and	CCONJ
arjefm-1289	79	16	personnel	personnel	NOUN
arjefm-1289	79	17	information	information	NOUN
arjefm-1289	79	18	system	system	NOUN
arjefm-1289	79	19	(	(	PUNCT
arjefm-1289	79	20	ippis	ippis	ADJ
arjefm-1289	79	21	)	)	PUNCT
arjefm-1289	79	22	modern	modern	ADJ
arjefm-1289	79	23	financial	financial	ADJ
arjefm-1289	79	24	management	management	NOUN
arjefm-1289	79	25	practices	practice	NOUN
arjefm-1289	79	26	encompass	encompass	VERB
arjefm-1289	79	27	the	the	DET
arjefm-1289	79	28	adoption	adoption	NOUN
arjefm-1289	79	29	of	of	ADP
arjefm-1289	79	30	contemporary	contemporary	ADJ
arjefm-1289	79	31	tools	tool	NOUN
arjefm-1289	79	32	,	,	PUNCT
arjefm-1289	79	33	technologies	technology	NOUN
arjefm-1289	79	34	,	,	PUNCT
arjefm-1289	79	35	and	and	CCONJ
arjefm-1289	79	36	methodologies	methodology	NOUN
arjefm-1289	79	37	aimed	aim	VERB
arjefm-1289	79	38	at	at	ADP
arjefm-1289	79	39	enhancing	enhance	VERB
arjefm-1289	79	40	transparency	transparency	NOUN
arjefm-1289	79	41	,	,	PUNCT
arjefm-1289	79	42	accountability	accountability	NOUN
arjefm-1289	79	43	,	,	PUNCT
arjefm-1289	79	44	and	and	CCONJ
arjefm-1289	79	45	efficiency	efficiency	NOUN
arjefm-1289	79	46	in	in	ADP
arjefm-1289	79	47	financial	financial	ADJ
arjefm-1289	79	48	operations	operation	NOUN
arjefm-1289	79	49	.	.	PUNCT
arjefm-1289	80	1	in	in	ADP
arjefm-1289	80	2	the	the	DET
arjefm-1289	80	3	public	public	ADJ
arjefm-1289	80	4	sector	sector	NOUN
arjefm-1289	80	5	,	,	PUNCT
arjefm-1289	80	6	especially	especially	ADV
arjefm-1289	80	7	in	in	ADP
arjefm-1289	80	8	countries	country	NOUN
arjefm-1289	80	9	like	like	ADP
arjefm-1289	80	10	nigeria	nigeria	PROPN
arjefm-1289	80	11	,	,	PUNCT
arjefm-1289	80	12	these	these	DET
arjefm-1289	80	13	practices	practice	NOUN
arjefm-1289	80	14	are	be	AUX
arjefm-1289	80	15	pivotal	pivotal	ADJ
arjefm-1289	80	16	in	in	ADP
arjefm-1289	80	17	combating	combat	VERB
arjefm-1289	80	18	financial	financial	ADJ
arjefm-1289	80	19	mismanagement	mismanagement	NOUN
arjefm-1289	80	20	and	and	CCONJ
arjefm-1289	80	21	fraud	fraud	NOUN
arjefm-1289	80	22	(	(	PUNCT
arjefm-1289	80	23	ojo	ojo	PROPN
arjefm-1289	80	24	&	&	CCONJ
arjefm-1289	80	25	adesina	adesina	PROPN
arjefm-1289	80	26	,	,	PUNCT
arjefm-1289	80	27	2022	2022	NUM
arjefm-1289	80	28	)	)	PUNCT
arjefm-1289	80	29	.	.	PUNCT
arjefm-1289	81	1	modern	modern	ADJ
arjefm-1289	81	2	financial	financial	ADJ
arjefm-1289	81	3	management	management	NOUN
arjefm-1289	81	4	practices	practice	NOUN
arjefm-1289	81	5	involve	involve	VERB
arjefm-1289	81	6	the	the	DET
arjefm-1289	81	7	integration	integration	NOUN
arjefm-1289	81	8	of	of	ADP
arjefm-1289	81	9	advanced	advanced	ADJ
arjefm-1289	81	10	technologies	technology	NOUN
arjefm-1289	81	11	,	,	PUNCT
arjefm-1289	81	12	standardized	standardized	ADJ
arjefm-1289	81	13	procedures	procedure	NOUN
arjefm-1289	81	14	,	,	PUNCT
arjefm-1289	81	15	and	and	CCONJ
arjefm-1289	81	16	strategic	strategic	ADJ
arjefm-1289	81	17	frameworks	framework	NOUN
arjefm-1289	81	18	to	to	PART
arjefm-1289	81	19	enhance	enhance	VERB
arjefm-1289	81	20	transparency	transparency	NOUN
arjefm-1289	81	21	,	,	PUNCT
arjefm-1289	81	22	accountability	accountability	NOUN
arjefm-1289	81	23	,	,	PUNCT
arjefm-1289	81	24	and	and	CCONJ
arjefm-1289	81	25	efficiency	efficiency	NOUN
arjefm-1289	81	26	in	in	ADP
arjefm-1289	81	27	financial	financial	ADJ
arjefm-1289	81	28	operations	operation	NOUN
arjefm-1289	81	29	.	.	PUNCT
arjefm-1289	82	1	in	in	ADP
arjefm-1289	82	2	nigeria	nigeria	PROPN
arjefm-1289	82	3	's	's	PART
arjefm-1289	82	4	public	public	ADJ
arjefm-1289	82	5	sector	sector	NOUN
arjefm-1289	82	6	,	,	PUNCT
arjefm-1289	82	7	these	these	DET
arjefm-1289	82	8	practices	practice	NOUN
arjefm-1289	82	9	are	be	AUX
arjefm-1289	82	10	pivotal	pivotal	ADJ
arjefm-1289	82	11	germane	germane	NOUN
arjefm-1289	82	12	in	in	ADP
arjefm-1289	82	13	tackling	tackle	VERB
arjefm-1289	82	14	issues	issue	NOUN
arjefm-1289	82	15	related	relate	VERB
arjefm-1289	82	16	to	to	ADP
arjefm-1289	82	17	financial	financial	ADJ
arjefm-1289	82	18	mismanagement	mismanagement	NOUN
arjefm-1289	82	19	american	american	PROPN
arjefm-1289	82	20	research	research	PROPN
arjefm-1289	82	21	journal	journal	PROPN
arjefm-1289	82	22	of	of	ADP
arjefm-1289	82	23	economics	economic	NOUN
arjefm-1289	82	24	,	,	PUNCT
arjefm-1289	82	25	finance	finance	NOUN
arjefm-1289	82	26	and	and	CCONJ
arjefm-1289	82	27	management	management	NOUN
arjefm-1289	82	28	volume	volume	NOUN
arjefm-1289	82	29	13	13	NUM
arjefm-1289	82	30	issue	issue	NOUN
arjefm-1289	82	31	4	4	NUM
arjefm-1289	82	32	,	,	PUNCT
arjefm-1289	82	33	october	october	PROPN
arjefm-1289	82	34	-	-	PUNCT
arjefm-1289	82	35	december	december	PROPN
arjefm-1289	82	36	2025	2025	NUM
arjefm-1289	82	37	issn	issn	NOUN
arjefm-1289	82	38	:	:	PUNCT
arjefm-1289	82	39	2836	2836	NUM
arjefm-1289	82	40	-	-	SYM
arjefm-1289	82	41	9416	9416	NUM
arjefm-1289	82	42	impact	impact	NOUN
arjefm-1289	82	43	factor	factor	NOUN
arjefm-1289	82	44	:	:	PUNCT
arjefm-1289	82	45	6.41	6.41	NUM
arjefm-1289	82	46	journal	journal	NOUN
arjefm-1289	82	47	homepage	homepage	NOUN
arjefm-1289	82	48	:	:	PUNCT
arjefm-1289	82	49	https://americaserial.com/journals/index.php/arjefm	https://americaserial.com/journals/index.php/arjefm	PROPN
arjefm-1289	82	50	email	email	NOUN
arjefm-1289	82	51	:	:	PUNCT
arjefm-1289	82	52	contact@americaserial.com	contact@americaserial.com	PROPN
arjefm-1289	82	53	official	official	ADJ
arjefm-1289	82	54	journal	journal	PROPN
arjefm-1289	82	55	of	of	ADP
arjefm-1289	82	56	america	america	PROPN
arjefm-1289	82	57	serial	serial	PROPN
arjefm-1289	82	58	publication	publication	NOUN
arjefm-1289	82	59	american	american	PROPN
arjefm-1289	82	60	research	research	PROPN
arjefm-1289	82	61	journal	journal	PROPN
arjefm-1289	82	62	of	of	ADP
arjefm-1289	82	63	economics	economic	NOUN
arjefm-1289	82	64	,	,	PUNCT
arjefm-1289	82	65	finance	finance	NOUN
arjefm-1289	82	66	and	and	CCONJ
arjefm-1289	82	67	management	management	NOUN
arjefm-1289	82	68	https://americaserial.com/journals/index.php/arjefm	https://americaserial.com/journals/index.php/arjefm	NOUN
arjefm-1289	82	69	,	,	PUNCT
arjefm-1289	82	70	email	email	NOUN
arjefm-1289	82	71	:	:	PUNCT
arjefm-1289	82	72	contact@americaserial.com	contact@americaserial.com	X
arjefm-1289	83	1	55	55	NUM
arjefm-1289	84	1	|	|	ADV
arjefm-1289	84	2	p	p	NOUN
arjefm-1289	84	3	a	a	DET
arjefm-1289	84	4	g	g	NOUN
arjefm-1289	84	5	e	e	NOUN
arjefm-1289	84	6	and	and	CCONJ
arjefm-1289	84	7	fraud	fraud	NOUN
arjefm-1289	84	8	.	.	PUNCT
arjefm-1289	85	1	effective	effective	ADJ
arjefm-1289	85	2	financial	financial	ADJ
arjefm-1289	85	3	management	management	NOUN
arjefm-1289	85	4	is	be	AUX
arjefm-1289	85	5	pivotal	pivotal	ADJ
arjefm-1289	85	6	for	for	ADP
arjefm-1289	85	7	the	the	DET
arjefm-1289	85	8	efficient	efficient	ADJ
arjefm-1289	85	9	operation	operation	NOUN
arjefm-1289	85	10	of	of	ADP
arjefm-1289	85	11	the	the	DET
arjefm-1289	85	12	public	public	ADJ
arjefm-1289	85	13	sector	sector	NOUN
arjefm-1289	85	14	,	,	PUNCT
arjefm-1289	85	15	particularly	particularly	ADV
arjefm-1289	85	16	in	in	ADP
arjefm-1289	85	17	developing	develop	VERB
arjefm-1289	85	18	economies	economy	NOUN
arjefm-1289	85	19	like	like	ADP
arjefm-1289	85	20	nigeria	nigeria	PROPN
arjefm-1289	85	21	.	.	PUNCT
arjefm-1289	86	1	over	over	ADP
arjefm-1289	86	2	the	the	DET
arjefm-1289	86	3	years	year	NOUN
arjefm-1289	86	4	,	,	PUNCT
arjefm-1289	86	5	nigeria	nigeria	PROPN
arjefm-1289	86	6	has	have	AUX
arjefm-1289	86	7	embarked	embark	VERB
arjefm-1289	86	8	on	on	ADP
arjefm-1289	86	9	various	various	ADJ
arjefm-1289	86	10	reforms	reform	NOUN
arjefm-1289	86	11	to	to	PART
arjefm-1289	86	12	enhance	enhance	VERB
arjefm-1289	86	13	transparency	transparency	NOUN
arjefm-1289	86	14	,	,	PUNCT
arjefm-1289	86	15	accountability	accountability	NOUN
arjefm-1289	86	16	,	,	PUNCT
arjefm-1289	86	17	and	and	CCONJ
arjefm-1289	86	18	efficiency	efficiency	NOUN
arjefm-1289	86	19	in	in	ADP
arjefm-1289	86	20	public	public	ADJ
arjefm-1289	86	21	financial	financial	ADJ
arjefm-1289	86	22	management	management	NOUN
arjefm-1289	86	23	(	(	PUNCT
arjefm-1289	86	24	pfm	pfm	NOUN
arjefm-1289	86	25	)	)	PUNCT
arjefm-1289	86	26	(	(	PUNCT
arjefm-1289	86	27	okwu	okwu	PROPN
arjefm-1289	86	28	,	,	PUNCT
arjefm-1289	86	29	&	&	CCONJ
arjefm-1289	86	30	etekpe	etekpe	NOUN
arjefm-1289	86	31	,	,	PUNCT
arjefm-1289	86	32	2022	2022	NUM
arjefm-1289	86	33	)	)	PUNCT
arjefm-1289	86	34	the	the	DET
arjefm-1289	86	35	integration	integration	NOUN
arjefm-1289	86	36	of	of	ADP
arjefm-1289	86	37	digital	digital	ADJ
arjefm-1289	86	38	technologies	technology	NOUN
arjefm-1289	86	39	into	into	ADP
arjefm-1289	86	40	nigeria	nigeria	PROPN
arjefm-1289	86	41	's	's	PART
arjefm-1289	86	42	public	public	ADJ
arjefm-1289	86	43	financial	financial	ADJ
arjefm-1289	86	44	management	management	NOUN
arjefm-1289	86	45	has	have	AUX
arjefm-1289	86	46	been	be	AUX
arjefm-1289	86	47	a	a	DET
arjefm-1289	86	48	significant	significant	ADJ
arjefm-1289	86	49	step	step	NOUN
arjefm-1289	86	50	toward	toward	ADP
arjefm-1289	86	51	enhancing	enhance	VERB
arjefm-1289	86	52	efficiency	efficiency	NOUN
arjefm-1289	86	53	,	,	PUNCT
arjefm-1289	86	54	reducing	reduce	VERB
arjefm-1289	86	55	fraud	fraud	NOUN
arjefm-1289	86	56	and	and	CCONJ
arjefm-1289	86	57	corruption	corruption	NOUN
arjefm-1289	86	58	.	.	PUNCT
arjefm-1289	87	1	njoku	njoku	PROPN
arjefm-1289	87	2	et	et	PROPN
arjefm-1289	87	3	al	al	PROPN
arjefm-1289	87	4	.	.	PROPN
arjefm-1289	88	1	(	(	PUNCT
arjefm-1289	88	2	2023	2023	NUM
arjefm-1289	88	3	)	)	PUNCT
arjefm-1289	88	4	highlight	highlight	VERB
arjefm-1289	88	5	the	the	DET
arjefm-1289	88	6	adoption	adoption	NOUN
arjefm-1289	88	7	of	of	ADP
arjefm-1289	88	8	digital	digital	ADJ
arjefm-1289	88	9	tools	tool	NOUN
arjefm-1289	88	10	such	such	ADJ
arjefm-1289	88	11	as	as	ADP
arjefm-1289	88	12	forensic	forensic	ADJ
arjefm-1289	88	13	accounting	accounting	NOUN
arjefm-1289	88	14	,	,	PUNCT
arjefm-1289	88	15	e	e	NOUN
arjefm-1289	88	16	-	-	NOUN
arjefm-1289	88	17	governance	governance	NOUN
arjefm-1289	88	18	platforms	platform	NOUN
arjefm-1289	88	19	,	,	PUNCT
arjefm-1289	88	20	and	and	CCONJ
arjefm-1289	88	21	icts	ict	NOUN
arjefm-1289	88	22	in	in	ADP
arjefm-1289	88	23	financial	financial	ADJ
arjefm-1289	88	24	management	management	NOUN
arjefm-1289	88	25	processes	process	NOUN
arjefm-1289	88	26	.	.	PUNCT
arjefm-1289	89	1	their	their	PRON
arjefm-1289	89	2	study	study	NOUN
arjefm-1289	89	3	indicates	indicate	VERB
arjefm-1289	89	4	that	that	SCONJ
arjefm-1289	89	5	approximately	approximately	ADV
arjefm-1289	89	6	63	63	NUM
arjefm-1289	89	7	%	%	NOUN
arjefm-1289	89	8	of	of	ADP
arjefm-1289	89	9	surveyed	survey	VERB
arjefm-1289	89	10	public	public	ADJ
arjefm-1289	89	11	sector	sector	NOUN
arjefm-1289	89	12	employees	employee	NOUN
arjefm-1289	89	13	reported	report	VERB
arjefm-1289	89	14	the	the	DET
arjefm-1289	89	15	use	use	NOUN
arjefm-1289	89	16	of	of	ADP
arjefm-1289	89	17	digital	digital	ADJ
arjefm-1289	89	18	technologies	technology	NOUN
arjefm-1289	89	19	in	in	ADP
arjefm-1289	89	20	tasks	task	NOUN
arjefm-1289	89	21	like	like	ADP
arjefm-1289	89	22	tax	tax	NOUN
arjefm-1289	89	23	compliance	compliance	NOUN
arjefm-1289	89	24	and	and	CCONJ
arjefm-1289	89	25	reporting	reporting	NOUN
arjefm-1289	89	26	.	.	PUNCT
arjefm-1289	90	1	the	the	DET
arjefm-1289	90	2	benefits	benefit	NOUN
arjefm-1289	90	3	identified	identify	VERB
arjefm-1289	90	4	include	include	VERB
arjefm-1289	90	5	improved	improve	VERB
arjefm-1289	90	6	transparency	transparency	NOUN
arjefm-1289	90	7	,	,	PUNCT
arjefm-1289	90	8	enhanced	enhance	VERB
arjefm-1289	90	9	decision	decision	NOUN
arjefm-1289	90	10	-	-	PUNCT
arjefm-1289	90	11	making	making	NOUN
arjefm-1289	90	12	,	,	PUNCT
arjefm-1289	90	13	and	and	CCONJ
arjefm-1289	90	14	increased	increase	VERB
arjefm-1289	90	15	efficiency	efficiency	NOUN
arjefm-1289	90	16	.	.	PUNCT
arjefm-1289	91	1	however	however	ADV
arjefm-1289	91	2	,	,	PUNCT
arjefm-1289	91	3	challenges	challenge	NOUN
arjefm-1289	91	4	such	such	ADJ
arjefm-1289	91	5	as	as	ADP
arjefm-1289	91	6	resistance	resistance	NOUN
arjefm-1289	91	7	to	to	PART
arjefm-1289	91	8	change	change	VERB
arjefm-1289	91	9	and	and	CCONJ
arjefm-1289	91	10	high	high	ADJ
arjefm-1289	91	11	implementation	implementation	NOUN
arjefm-1289	91	12	costs	cost	NOUN
arjefm-1289	91	13	persist	persist	VERB
arjefm-1289	91	14	.	.	PUNCT
arjefm-1289	92	1	the	the	DET
arjefm-1289	92	2	connection	connection	NOUN
arjefm-1289	92	3	between	between	ADP
arjefm-1289	92	4	financial	financial	ADJ
arjefm-1289	92	5	management	management	NOUN
arjefm-1289	92	6	and	and	CCONJ
arjefm-1289	92	7	fraud	fraud	NOUN
arjefm-1289	92	8	in	in	ADP
arjefm-1289	92	9	nigeria	nigeria	PROPN
arjefm-1289	92	10	's	's	PART
arjefm-1289	92	11	public	public	ADJ
arjefm-1289	92	12	sector	sector	NOUN
arjefm-1289	92	13	is	be	AUX
arjefm-1289	92	14	evident	evident	ADJ
arjefm-1289	92	15	through	through	ADP
arjefm-1289	92	16	systemic	systemic	ADJ
arjefm-1289	92	17	weaknesses	weakness	NOUN
arjefm-1289	92	18	,	,	PUNCT
arjefm-1289	92	19	the	the	DET
arjefm-1289	92	20	role	role	NOUN
arjefm-1289	92	21	of	of	ADP
arjefm-1289	92	22	professionals	professional	NOUN
arjefm-1289	92	23	in	in	ADP
arjefm-1289	92	24	facilitating	facilitate	VERB
arjefm-1289	92	25	fraud	fraud	NOUN
arjefm-1289	92	26	,	,	PUNCT
arjefm-1289	92	27	and	and	CCONJ
arjefm-1289	92	28	the	the	DET
arjefm-1289	92	29	challenges	challenge	NOUN
arjefm-1289	92	30	in	in	ADP
arjefm-1289	92	31	implementing	implement	VERB
arjefm-1289	92	32	technological	technological	ADJ
arjefm-1289	92	33	and	and	CCONJ
arjefm-1289	92	34	forensic	forensic	ADJ
arjefm-1289	92	35	solutions	solution	NOUN
arjefm-1289	92	36	(	(	PUNCT
arjefm-1289	92	37	olagunju	olagunju	PROPN
arjefm-1289	92	38	&	&	CCONJ
arjefm-1289	92	39	olufemi	olufemi	PROPN
arjefm-1289	92	40	,	,	PUNCT
arjefm-1289	92	41	2021	2021	NUM
arjefm-1289	92	42	)	)	PUNCT
arjefm-1289	92	43	.	.	PUNCT
arjefm-1289	93	1	effective	effective	ADJ
arjefm-1289	93	2	financial	financial	ADJ
arjefm-1289	93	3	management	management	NOUN
arjefm-1289	93	4	is	be	AUX
arjefm-1289	93	5	crucial	crucial	ADJ
arjefm-1289	93	6	for	for	ADP
arjefm-1289	93	7	ensuring	ensure	VERB
arjefm-1289	93	8	transparency	transparency	NOUN
arjefm-1289	93	9	,	,	PUNCT
arjefm-1289	93	10	accountability	accountability	NOUN
arjefm-1289	93	11	,	,	PUNCT
arjefm-1289	93	12	and	and	CCONJ
arjefm-1289	93	13	the	the	DET
arjefm-1289	93	14	efficient	efficient	ADJ
arjefm-1289	93	15	use	use	NOUN
arjefm-1289	93	16	of	of	ADP
arjefm-1289	93	17	public	public	ADJ
arjefm-1289	93	18	resources	resource	NOUN
arjefm-1289	93	19	.	.	PUNCT
arjefm-1289	94	1	in	in	ADP
arjefm-1289	94	2	nigeria	nigeria	PROPN
arjefm-1289	94	3	,	,	PUNCT
arjefm-1289	94	4	however	however	ADV
arjefm-1289	94	5	,	,	PUNCT
arjefm-1289	94	6	weaknesses	weakness	NOUN
arjefm-1289	94	7	in	in	ADP
arjefm-1289	94	8	financial	financial	ADJ
arjefm-1289	94	9	management	management	NOUN
arjefm-1289	94	10	systems	system	NOUN
arjefm-1289	94	11	have	have	AUX
arjefm-1289	94	12	been	be	AUX
arjefm-1289	94	13	closely	closely	ADV
arjefm-1289	94	14	linked	link	VERB
arjefm-1289	94	15	to	to	ADP
arjefm-1289	94	16	the	the	DET
arjefm-1289	94	17	prevalence	prevalence	NOUN
arjefm-1289	94	18	of	of	ADP
arjefm-1289	94	19	fraud	fraud	NOUN
arjefm-1289	94	20	within	within	ADP
arjefm-1289	94	21	the	the	DET
arjefm-1289	94	22	public	public	ADJ
arjefm-1289	94	23	sector	sector	NOUN
arjefm-1289	94	24	.	.	PUNCT
arjefm-1289	95	1	recent	recent	ADJ
arjefm-1289	95	2	investigations	investigation	NOUN
arjefm-1289	95	3	and	and	CCONJ
arjefm-1289	95	4	reports	report	NOUN
arjefm-1289	95	5	highlight	highlight	VERB
arjefm-1289	95	6	how	how	SCONJ
arjefm-1289	95	7	lapses	lapse	NOUN
arjefm-1289	95	8	in	in	ADP
arjefm-1289	95	9	financial	financial	ADJ
arjefm-1289	95	10	controls	control	NOUN
arjefm-1289	95	11	,	,	PUNCT
arjefm-1289	95	12	procurement	procurement	NOUN
arjefm-1289	95	13	processes	process	NOUN
arjefm-1289	95	14	,	,	PUNCT
arjefm-1289	95	15	and	and	CCONJ
arjefm-1289	95	16	oversight	oversight	NOUN
arjefm-1289	95	17	mechanisms	mechanism	NOUN
arjefm-1289	95	18	have	have	AUX
arjefm-1289	95	19	facilitated	facilitate	VERB
arjefm-1289	95	20	fraudulent	fraudulent	ADJ
arjefm-1289	95	21	activities	activity	NOUN
arjefm-1289	95	22	across	across	ADP
arjefm-1289	95	23	various	various	ADJ
arjefm-1289	95	24	government	government	NOUN
arjefm-1289	95	25	ministries	ministry	NOUN
arjefm-1289	95	26	,	,	PUNCT
arjefm-1289	95	27	departments	department	NOUN
arjefm-1289	95	28	,	,	PUNCT
arjefm-1289	95	29	and	and	CCONJ
arjefm-1289	95	30	agencies	agency	NOUN
arjefm-1289	95	31	(	(	PUNCT
arjefm-1289	95	32	mdas	mdas	PROPN
arjefm-1289	95	33	)	)	PUNCT
arjefm-1289	95	34	.	.	PUNCT
arjefm-1289	96	1	the	the	DET
arjefm-1289	96	2	office	office	NOUN
arjefm-1289	96	3	of	of	ADP
arjefm-1289	96	4	the	the	DET
arjefm-1289	96	5	auditorgeneral	auditorgeneral	NOUN
arjefm-1289	96	6	for	for	ADP
arjefm-1289	96	7	the	the	DET
arjefm-1289	96	8	federation	federation	NOUN
arjefm-1289	96	9	uncovered	uncover	VERB
arjefm-1289	96	10	irregular	irregular	ADJ
arjefm-1289	96	11	payments	payment	NOUN
arjefm-1289	96	12	totaling	total	VERB
arjefm-1289	96	13	over	over	ADP
arjefm-1289	96	14	₦	₦	PROPN
arjefm-1289	96	15	197.72	197.72	NUM
arjefm-1289	96	16	billion	billion	NUM
arjefm-1289	96	17	across	across	ADP
arjefm-1289	96	18	multiple	multiple	ADJ
arjefm-1289	96	19	mdas	mda	NOUN
arjefm-1289	96	20	between	between	ADP
arjefm-1289	96	21	2020	2020	NUM
arjefm-1289	96	22	and	and	CCONJ
arjefm-1289	96	23	2021	2021	NUM
arjefm-1289	96	24	.	.	PUNCT
arjefm-1289	97	1	these	these	PRON
arjefm-1289	97	2	included	include	VERB
arjefm-1289	97	3	payments	payment	NOUN
arjefm-1289	97	4	for	for	ADP
arjefm-1289	97	5	contracts	contract	NOUN
arjefm-1289	97	6	that	that	PRON
arjefm-1289	97	7	were	be	AUX
arjefm-1289	97	8	either	either	ADV
arjefm-1289	97	9	partially	partially	ADV
arjefm-1289	97	10	executed	execute	VERB
arjefm-1289	97	11	or	or	CCONJ
arjefm-1289	97	12	not	not	PART
arjefm-1289	97	13	executed	execute	VERB
arjefm-1289	97	14	at	at	ADV
arjefm-1289	97	15	all	all	ADV
arjefm-1289	97	16	,	,	PUNCT
arjefm-1289	97	17	as	as	ADV
arjefm-1289	97	18	well	well	ADV
arjefm-1289	97	19	as	as	ADP
arjefm-1289	97	20	violations	violation	NOUN
arjefm-1289	97	21	of	of	ADP
arjefm-1289	97	22	procurement	procurement	NOUN
arjefm-1289	97	23	laws	law	NOUN
arjefm-1289	97	24	and	and	CCONJ
arjefm-1289	97	25	financial	financial	ADJ
arjefm-1289	97	26	regulations	regulation	NOUN
arjefm-1289	97	27	.	.	PUNCT
arjefm-1289	98	1	such	such	ADJ
arjefm-1289	98	2	systemic	systemic	ADJ
arjefm-1289	98	3	weaknesses	weakness	NOUN
arjefm-1289	98	4	in	in	ADP
arjefm-1289	98	5	financial	financial	ADJ
arjefm-1289	98	6	management	management	NOUN
arjefm-1289	98	7	create	create	VERB
arjefm-1289	98	8	opportunities	opportunity	NOUN
arjefm-1289	98	9	for	for	ADP
arjefm-1289	98	10	fraud	fraud	NOUN
arjefm-1289	98	11	and	and	CCONJ
arjefm-1289	98	12	misappropriation	misappropriation	NOUN
arjefm-1289	98	13	of	of	ADP
arjefm-1289	98	14	public	public	ADJ
arjefm-1289	98	15	funds	fund	NOUN
arjefm-1289	98	16	(	(	PUNCT
arjefm-1289	98	17	olagunju	olagunju	PROPN
arjefm-1289	98	18	&	&	CCONJ
arjefm-1289	98	19	olufemi	olufemi	PROPN
arjefm-1289	98	20	,	,	PUNCT
arjefm-1289	98	21	2021	2021	NUM
arjefm-1289	98	22	)	)	PUNCT
arjefm-1289	98	23	.	.	PUNCT
arjefm-1289	99	1	2.1.2	2.1.2	NUM
arjefm-1289	99	2	treasury	treasury	PROPN
arjefm-1289	99	3	single	single	ADJ
arjefm-1289	99	4	account	account	NOUN
arjefm-1289	99	5	(	(	PUNCT
arjefm-1289	99	6	tsa	tsa	PROPN
arjefm-1289	99	7	)	)	PUNCT
arjefm-1289	99	8	the	the	DET
arjefm-1289	99	9	treasury	treasury	PROPN
arjefm-1289	99	10	single	single	ADJ
arjefm-1289	99	11	account	account	NOUN
arjefm-1289	99	12	(	(	PUNCT
arjefm-1289	99	13	tsa	tsa	PROPN
arjefm-1289	99	14	)	)	PUNCT
arjefm-1289	99	15	is	be	AUX
arjefm-1289	99	16	a	a	DET
arjefm-1289	99	17	financial	financial	ADJ
arjefm-1289	99	18	policy	policy	NOUN
arjefm-1289	99	19	implemented	implement	VERB
arjefm-1289	99	20	by	by	ADP
arjefm-1289	99	21	the	the	DET
arjefm-1289	99	22	nigerian	nigerian	ADJ
arjefm-1289	99	23	government	government	NOUN
arjefm-1289	99	24	to	to	PART
arjefm-1289	99	25	consolidate	consolidate	VERB
arjefm-1289	99	26	all	all	DET
arjefm-1289	99	27	inflows	inflow	NOUN
arjefm-1289	99	28	from	from	ADP
arjefm-1289	99	29	various	various	ADJ
arjefm-1289	99	30	ministries	ministry	NOUN
arjefm-1289	99	31	,	,	PUNCT
arjefm-1289	99	32	departments	department	NOUN
arjefm-1289	99	33	,	,	PUNCT
arjefm-1289	99	34	and	and	CCONJ
arjefm-1289	99	35	agencies	agency	NOUN
arjefm-1289	99	36	(	(	PUNCT
arjefm-1289	99	37	mdas	mdas	PROPN
arjefm-1289	99	38	)	)	PUNCT
arjefm-1289	99	39	into	into	ADP
arjefm-1289	99	40	a	a	DET
arjefm-1289	99	41	single	single	ADJ
arjefm-1289	99	42	account	account	NOUN
arjefm-1289	99	43	at	at	ADP
arjefm-1289	99	44	the	the	DET
arjefm-1289	99	45	central	central	ADJ
arjefm-1289	99	46	bank	bank	PROPN
arjefm-1289	99	47	of	of	ADP
arjefm-1289	99	48	nigeria	nigeria	PROPN
arjefm-1289	99	49	(	(	PUNCT
arjefm-1289	99	50	cbn	cbn	PROPN
arjefm-1289	99	51	)	)	PUNCT
arjefm-1289	99	52	.	.	PUNCT
arjefm-1289	100	1	this	this	DET
arjefm-1289	100	2	system	system	NOUN
arjefm-1289	100	3	aimed	aim	VERB
arjefm-1289	100	4	to	to	PART
arjefm-1289	100	5	enhance	enhance	VERB
arjefm-1289	100	6	transparency	transparency	NOUN
arjefm-1289	100	7	,	,	PUNCT
arjefm-1289	100	8	reduce	reduce	VERB
arjefm-1289	100	9	financial	financial	ADJ
arjefm-1289	100	10	mismanagement	mismanagement	NOUN
arjefm-1289	100	11	,	,	PUNCT
arjefm-1289	100	12	and	and	CCONJ
arjefm-1289	100	13	improve	improve	VERB
arjefm-1289	100	14	fiscal	fiscal	ADJ
arjefm-1289	100	15	discipline	discipline	NOUN
arjefm-1289	100	16	within	within	ADP
arjefm-1289	100	17	the	the	DET
arjefm-1289	100	18	public	public	ADJ
arjefm-1289	100	19	sector	sector	NOUN
arjefm-1289	100	20	(	(	PUNCT
arjefm-1289	100	21	.	.	PUNCT
arjefm-1289	100	22	)	)	PUNCT
arjefm-1289	100	23	.	.	PUNCT
arjefm-1289	101	1	introduced	introduce	VERB
arjefm-1289	101	2	in	in	ADP
arjefm-1289	101	3	2012	2012	NUM
arjefm-1289	101	4	under	under	ADP
arjefm-1289	101	5	president	president	PROPN
arjefm-1289	101	6	goodluck	goodluck	PROPN
arjefm-1289	101	7	jonathan	jonathan	PROPN
arjefm-1289	101	8	and	and	CCONJ
arjefm-1289	101	9	fully	fully	ADV
arjefm-1289	101	10	implemented	implement	VERB
arjefm-1289	101	11	during	during	ADP
arjefm-1289	101	12	president	president	PROPN
arjefm-1289	101	13	muhammadu	muhammadu	VERB
arjefm-1289	101	14	buhari	buhari	PROPN
arjefm-1289	101	15	's	's	PART
arjefm-1289	101	16	administration	administration	NOUN
arjefm-1289	101	17	,	,	PUNCT
arjefm-1289	101	18	the	the	DET
arjefm-1289	101	19	tsa	tsa	NOUN
arjefm-1289	101	20	was	be	AUX
arjefm-1289	101	21	designed	design	VERB
arjefm-1289	101	22	to	to	PART
arjefm-1289	101	23	centralize	centralize	VERB
arjefm-1289	101	24	government	government	NOUN
arjefm-1289	101	25	revenue	revenue	NOUN
arjefm-1289	101	26	and	and	CCONJ
arjefm-1289	101	27	payments	payment	NOUN
arjefm-1289	101	28	,	,	PUNCT
arjefm-1289	101	29	thereby	thereby	ADV
arjefm-1289	101	30	minimizing	minimize	VERB
arjefm-1289	101	31	the	the	DET
arjefm-1289	101	32	risk	risk	NOUN
arjefm-1289	101	33	of	of	ADP
arjefm-1289	101	34	corruption	corruption	NOUN
arjefm-1289	101	35	and	and	CCONJ
arjefm-1289	101	36	inefficiency	inefficiency	NOUN
arjefm-1289	101	37	.	.	PUNCT
arjefm-1289	102	1	the	the	DET
arjefm-1289	102	2	international	international	ADJ
arjefm-1289	102	3	monetary	monetary	ADJ
arjefm-1289	102	4	fund	fund	NOUN
arjefm-1289	102	5	(	(	PUNCT
arjefm-1289	102	6	imf	imf	PROPN
arjefm-1289	102	7	)	)	PUNCT
arjefm-1289	102	8	supports	support	VERB
arjefm-1289	102	9	such	such	ADJ
arjefm-1289	102	10	systems	system	NOUN
arjefm-1289	102	11	,	,	PUNCT
arjefm-1289	102	12	noting	note	VERB
arjefm-1289	102	13	that	that	SCONJ
arjefm-1289	102	14	they	they	PRON
arjefm-1289	102	15	can	can	AUX
arjefm-1289	102	16	reduce	reduce	VERB
arjefm-1289	102	17	borrowing	borrowing	NOUN
arjefm-1289	102	18	costs	cost	NOUN
arjefm-1289	102	19	and	and	CCONJ
arjefm-1289	102	20	improve	improve	VERB
arjefm-1289	102	21	fiscal	fiscal	ADJ
arjefm-1289	102	22	policy	policy	NOUN
arjefm-1289	102	23	outcomes	outcome	NOUN
arjefm-1289	102	24	.	.	PUNCT
arjefm-1289	103	1	american	american	PROPN
arjefm-1289	103	2	research	research	PROPN
arjefm-1289	103	3	journal	journal	PROPN
arjefm-1289	103	4	of	of	ADP
arjefm-1289	103	5	economics	economic	NOUN
arjefm-1289	103	6	,	,	PUNCT
arjefm-1289	103	7	finance	finance	NOUN
arjefm-1289	103	8	and	and	CCONJ
arjefm-1289	103	9	management	management	NOUN
arjefm-1289	103	10	volume	volume	NOUN
arjefm-1289	103	11	13	13	NUM
arjefm-1289	103	12	issue	issue	NOUN
arjefm-1289	103	13	4	4	NUM
arjefm-1289	103	14	,	,	PUNCT
arjefm-1289	103	15	october	october	PROPN
arjefm-1289	103	16	-	-	PUNCT
arjefm-1289	103	17	december	december	PROPN
arjefm-1289	103	18	2025	2025	NUM
arjefm-1289	103	19	issn	issn	NOUN
arjefm-1289	103	20	:	:	PUNCT
arjefm-1289	103	21	2836	2836	NUM
arjefm-1289	103	22	-	-	SYM
arjefm-1289	103	23	9416	9416	NUM
arjefm-1289	103	24	impact	impact	NOUN
arjefm-1289	103	25	factor	factor	NOUN
arjefm-1289	103	26	:	:	PUNCT
arjefm-1289	103	27	6.41	6.41	NUM
arjefm-1289	103	28	journal	journal	NOUN
arjefm-1289	103	29	homepage	homepage	NOUN
arjefm-1289	103	30	:	:	PUNCT
arjefm-1289	103	31	https://americaserial.com/journals/index.php/arjefm	https://americaserial.com/journals/index.php/arjefm	PROPN
arjefm-1289	103	32	email	email	NOUN
arjefm-1289	103	33	:	:	PUNCT
arjefm-1289	103	34	contact@americaserial.com	contact@americaserial.com	PROPN
arjefm-1289	103	35	official	official	ADJ
arjefm-1289	103	36	journal	journal	PROPN
arjefm-1289	103	37	of	of	ADP
arjefm-1289	103	38	america	america	PROPN
arjefm-1289	103	39	serial	serial	PROPN
arjefm-1289	103	40	publication	publication	NOUN
arjefm-1289	103	41	american	american	PROPN
arjefm-1289	103	42	research	research	PROPN
arjefm-1289	103	43	journal	journal	PROPN
arjefm-1289	103	44	of	of	ADP
arjefm-1289	103	45	economics	economic	NOUN
arjefm-1289	103	46	,	,	PUNCT
arjefm-1289	103	47	finance	finance	NOUN
arjefm-1289	103	48	and	and	CCONJ
arjefm-1289	103	49	management	management	NOUN
arjefm-1289	103	50	https://americaserial.com/journals/index.php/arjefm	https://americaserial.com/journals/index.php/arjefm	NOUN
arjefm-1289	103	51	,	,	PUNCT
arjefm-1289	103	52	email	email	NOUN
arjefm-1289	103	53	:	:	PUNCT
arjefm-1289	103	54	contact@americaserial.com	contact@americaserial.com	X
arjefm-1289	104	1	56	56	NUM
arjefm-1289	105	1	|	|	ADV
arjefm-1289	105	2	p	p	NOUN
arjefm-1289	105	3	a	a	DET
arjefm-1289	105	4	g	g	NOUN
arjefm-1289	105	5	e	e	NOUN
arjefm-1289	105	6	in	in	ADP
arjefm-1289	105	7	recent	recent	ADJ
arjefm-1289	105	8	years	year	NOUN
arjefm-1289	105	9	,	,	PUNCT
arjefm-1289	105	10	the	the	DET
arjefm-1289	105	11	nigerian	nigerian	ADJ
arjefm-1289	105	12	government	government	NOUN
arjefm-1289	105	13	has	have	AUX
arjefm-1289	105	14	made	make	VERB
arjefm-1289	105	15	notable	notable	ADJ
arjefm-1289	105	16	adjustments	adjustment	NOUN
arjefm-1289	105	17	to	to	ADP
arjefm-1289	105	18	the	the	DET
arjefm-1289	105	19	tsa	tsa	NOUN
arjefm-1289	105	20	policy	policy	NOUN
arjefm-1289	105	21	:	:	PUNCT
arjefm-1289	105	22	in	in	ADP
arjefm-1289	105	23	october	october	PROPN
arjefm-1289	105	24	2023	2023	NUM
arjefm-1289	105	25	,	,	PUNCT
arjefm-1289	105	26	president	president	PROPN
arjefm-1289	105	27	bola	bola	PROPN
arjefm-1289	105	28	tinubu	tinubu	PROPN
arjefm-1289	105	29	approved	approve	VERB
arjefm-1289	105	30	the	the	DET
arjefm-1289	105	31	removal	removal	NOUN
arjefm-1289	105	32	of	of	ADP
arjefm-1289	105	33	the	the	DET
arjefm-1289	105	34	fct	fct	PROPN
arjefm-1289	105	35	administration	administration	NOUN
arjefm-1289	105	36	from	from	ADP
arjefm-1289	105	37	the	the	DET
arjefm-1289	105	38	tsa	tsa	PROPN
arjefm-1289	105	39	(	(	PUNCT
arjefm-1289	105	40	ekperi	ekperi	NOUN
arjefm-1289	105	41	,	,	PUNCT
arjefm-1289	105	42	&	&	CCONJ
arjefm-1289	105	43	anokwu	anokwu	NOUN
arjefm-1289	105	44	,	,	PUNCT
arjefm-1289	105	45	2023	2023	NUM
arjefm-1289	105	46	)	)	PUNCT
arjefm-1289	105	47	.	.	PUNCT
arjefm-1289	106	1	this	this	DET
arjefm-1289	106	2	decision	decision	NOUN
arjefm-1289	106	3	was	be	AUX
arjefm-1289	106	4	made	make	VERB
arjefm-1289	106	5	to	to	PART
arjefm-1289	106	6	allow	allow	VERB
arjefm-1289	106	7	the	the	DET
arjefm-1289	106	8	fct	fct	NOUN
arjefm-1289	106	9	easier	easy	ADJ
arjefm-1289	106	10	access	access	NOUN
arjefm-1289	106	11	to	to	ADP
arjefm-1289	106	12	its	its	PRON
arjefm-1289	106	13	internally	internally	ADV
arjefm-1289	106	14	generated	generate	VERB
arjefm-1289	106	15	revenue	revenue	NOUN
arjefm-1289	106	16	(	(	PUNCT
arjefm-1289	106	17	igr	igr	PROPN
arjefm-1289	106	18	)	)	PUNCT
arjefm-1289	106	19	for	for	ADP
arjefm-1289	106	20	infrastructural	infrastructural	ADJ
arjefm-1289	106	21	development	development	NOUN
arjefm-1289	106	22	,	,	PUNCT
arjefm-1289	106	23	as	as	SCONJ
arjefm-1289	106	24	the	the	DET
arjefm-1289	106	25	tsa	tsa	NOUN
arjefm-1289	106	26	's	's	PART
arjefm-1289	106	27	centralized	centralized	ADJ
arjefm-1289	106	28	nature	nature	NOUN
arjefm-1289	106	29	had	have	AUX
arjefm-1289	106	30	previously	previously	ADV
arjefm-1289	106	31	hindered	hinder	VERB
arjefm-1289	106	32	timely	timely	ADJ
arjefm-1289	106	33	funding	funding	NOUN
arjefm-1289	106	34	for	for	ADP
arjefm-1289	106	35	projects	project	NOUN
arjefm-1289	106	36	.	.	PUNCT
arjefm-1289	107	1	in	in	ADP
arjefm-1289	107	2	september	september	PROPN
arjefm-1289	107	3	2024	2024	NUM
arjefm-1289	107	4	,	,	PUNCT
arjefm-1289	107	5	the	the	DET
arjefm-1289	107	6	federal	federal	ADJ
arjefm-1289	107	7	government	government	NOUN
arjefm-1289	107	8	directed	direct	VERB
arjefm-1289	107	9	that	that	SCONJ
arjefm-1289	107	10	thirdparty	thirdparty	PROPN
arjefm-1289	107	11	research	research	NOUN
arjefm-1289	107	12	grant	grant	NOUN
arjefm-1289	107	13	funds	fund	NOUN
arjefm-1289	107	14	for	for	ADP
arjefm-1289	107	15	federal	federal	ADJ
arjefm-1289	107	16	universities	university	NOUN
arjefm-1289	107	17	and	and	CCONJ
arjefm-1289	107	18	research	research	NOUN
arjefm-1289	107	19	institutions	institution	NOUN
arjefm-1289	107	20	be	be	AUX
arjefm-1289	107	21	excluded	exclude	VERB
arjefm-1289	107	22	from	from	ADP
arjefm-1289	107	23	the	the	DET
arjefm-1289	107	24	tsa	tsa	PROPN
arjefm-1289	107	25	(	(	PUNCT
arjefm-1289	107	26	wikipedia	wikipedia	PROPN
arjefm-1289	107	27	,	,	PUNCT
arjefm-1289	107	28	2025	2025	NUM
arjefm-1289	107	29	)	)	PUNCT
arjefm-1289	107	30	.	.	PUNCT
arjefm-1289	108	1	this	this	DET
arjefm-1289	108	2	move	move	NOUN
arjefm-1289	108	3	aimed	aim	VERB
arjefm-1289	108	4	to	to	PART
arjefm-1289	108	5	enhance	enhance	VERB
arjefm-1289	108	6	the	the	DET
arjefm-1289	108	7	financial	financial	ADJ
arjefm-1289	108	8	autonomy	autonomy	NOUN
arjefm-1289	108	9	of	of	ADP
arjefm-1289	108	10	these	these	DET
arjefm-1289	108	11	institutions	institution	NOUN
arjefm-1289	108	12	and	and	CCONJ
arjefm-1289	108	13	promote	promote	VERB
arjefm-1289	108	14	innovation	innovation	NOUN
arjefm-1289	108	15	by	by	ADP
arjefm-1289	108	16	allowing	allow	VERB
arjefm-1289	108	17	them	they	PRON
arjefm-1289	108	18	direct	direct	ADJ
arjefm-1289	108	19	access	access	NOUN
arjefm-1289	108	20	to	to	ADP
arjefm-1289	108	21	research	research	NOUN
arjefm-1289	108	22	funds	fund	NOUN
arjefm-1289	108	23	.	.	PUNCT
arjefm-1289	109	1	in	in	ADP
arjefm-1289	109	2	january	january	PROPN
arjefm-1289	109	3	2024	2024	NUM
arjefm-1289	109	4	,	,	PUNCT
arjefm-1289	109	5	the	the	DET
arjefm-1289	109	6	government	government	NOUN
arjefm-1289	109	7	announced	announce	VERB
arjefm-1289	109	8	the	the	DET
arjefm-1289	109	9	shutdown	shutdown	NOUN
arjefm-1289	109	10	of	of	ADP
arjefm-1289	109	11	the	the	DET
arjefm-1289	109	12	tsa	tsa	NOUN
arjefm-1289	109	13	for	for	ADP
arjefm-1289	109	14	revenue	revenue	NOUN
arjefm-1289	109	15	collection	collection	NOUN
arjefm-1289	109	16	,	,	PUNCT
arjefm-1289	109	17	directing	direct	VERB
arjefm-1289	109	18	all	all	DET
arjefm-1289	109	19	mdas	mda	NOUN
arjefm-1289	109	20	to	to	PART
arjefm-1289	109	21	remit	remit	VERB
arjefm-1289	109	22	revenues	revenue	NOUN
arjefm-1289	109	23	into	into	ADP
arjefm-1289	109	24	a	a	DET
arjefm-1289	109	25	sub	sub	ADJ
arjefm-1289	109	26	-	-	ADJ
arjefm-1289	109	27	recurrent	recurrent	ADJ
arjefm-1289	109	28	account	account	NOUN
arjefm-1289	109	29	,	,	PUNCT
arjefm-1289	109	30	a	a	DET
arjefm-1289	109	31	component	component	NOUN
arjefm-1289	109	32	of	of	ADP
arjefm-1289	109	33	the	the	DET
arjefm-1289	109	34	crf	crf	PROPN
arjefm-1289	109	35	(	(	PUNCT
arjefm-1289	109	36	emetaram	emetaram	PROPN
arjefm-1289	109	37	&	&	CCONJ
arjefm-1289	109	38	ofor	ofor	PROPN
arjefm-1289	109	39	(	(	PUNCT
arjefm-1289	109	40	2025	2025	NUM
arjefm-1289	109	41	)	)	PUNCT
arjefm-1289	109	42	.	.	PUNCT
arjefm-1289	110	1	this	this	DET
arjefm-1289	110	2	change	change	NOUN
arjefm-1289	110	3	was	be	AUX
arjefm-1289	110	4	intended	intend	VERB
arjefm-1289	110	5	to	to	PART
arjefm-1289	110	6	improve	improve	VERB
arjefm-1289	110	7	revenue	revenue	NOUN
arjefm-1289	110	8	generation	generation	NOUN
arjefm-1289	110	9	and	and	CCONJ
arjefm-1289	110	10	fiscal	fiscal	ADJ
arjefm-1289	110	11	discipline	discipline	NOUN
arjefm-1289	110	12	.	.	PUNCT
arjefm-1289	111	1	on	on	ADP
arjefm-1289	111	2	the	the	DET
arjefm-1289	111	3	overall	overall	NOUN
arjefm-1289	111	4	,	,	PUNCT
arjefm-1289	111	5	the	the	DET
arjefm-1289	111	6	tsa	tsa	NOUN
arjefm-1289	111	7	has	have	AUX
arjefm-1289	111	8	been	be	AUX
arjefm-1289	111	9	credited	credit	VERB
arjefm-1289	111	10	with	with	ADP
arjefm-1289	111	11	improving	improve	VERB
arjefm-1289	111	12	fiscal	fiscal	ADJ
arjefm-1289	111	13	responsibility	responsibility	NOUN
arjefm-1289	111	14	by	by	ADP
arjefm-1289	111	15	providing	provide	VERB
arjefm-1289	111	16	the	the	DET
arjefm-1289	111	17	government	government	NOUN
arjefm-1289	111	18	with	with	ADP
arjefm-1289	111	19	a	a	DET
arjefm-1289	111	20	consolidated	consolidated	ADJ
arjefm-1289	111	21	view	view	NOUN
arjefm-1289	111	22	of	of	ADP
arjefm-1289	111	23	its	its	PRON
arjefm-1289	111	24	cash	cash	NOUN
arjefm-1289	111	25	resources	resource	NOUN
arjefm-1289	111	26	,	,	PUNCT
arjefm-1289	111	27	thereby	thereby	ADV
arjefm-1289	111	28	facilitating	facilitate	VERB
arjefm-1289	111	29	better	well	ADJ
arjefm-1289	111	30	planning	planning	NOUN
arjefm-1289	111	31	and	and	CCONJ
arjefm-1289	111	32	allocation	allocation	NOUN
arjefm-1289	111	33	(	(	PUNCT
arjefm-1289	111	34	olanrewaju	olanrewaju	ADJ
arjefm-1289	111	35	,	,	PUNCT
arjefm-1289	111	36	&	&	CCONJ
arjefm-1289	111	37	afolabi	afolabi	NOUN
arjefm-1289	111	38	,	,	PUNCT
arjefm-1289	111	39	2022	2022	NUM
arjefm-1289	111	40	)	)	PUNCT
arjefm-1289	111	41	.	.	PUNCT
arjefm-1289	112	1	by	by	ADP
arjefm-1289	112	2	centralizing	centralize	VERB
arjefm-1289	112	3	government	government	NOUN
arjefm-1289	112	4	revenues	revenue	NOUN
arjefm-1289	112	5	,	,	PUNCT
arjefm-1289	112	6	the	the	DET
arjefm-1289	112	7	tsa	tsa	NOUN
arjefm-1289	112	8	has	have	AUX
arjefm-1289	112	9	helped	help	VERB
arjefm-1289	112	10	in	in	ADP
arjefm-1289	112	11	curbing	curb	VERB
arjefm-1289	112	12	mismanagement	mismanagement	NOUN
arjefm-1289	112	13	and	and	CCONJ
arjefm-1289	112	14	embezzlement	embezzlement	NOUN
arjefm-1289	112	15	of	of	ADP
arjefm-1289	112	16	public	public	ADJ
arjefm-1289	112	17	funds	fund	NOUN
arjefm-1289	112	18	(	(	PUNCT
arjefm-1289	112	19	muhammad	muhammad	NOUN
arjefm-1289	112	20	,	,	PUNCT
arjefm-1289	112	21	2023	2023	NUM
arjefm-1289	112	22	)	)	PUNCT
arjefm-1289	112	23	.	.	PUNCT
arjefm-1289	113	1	2.1.3	2.1.3	NUM
arjefm-1289	113	2	integrated	integrate	VERB
arjefm-1289	113	3	payroll	payroll	NOUN
arjefm-1289	113	4	and	and	CCONJ
arjefm-1289	113	5	personnel	personnel	NOUN
arjefm-1289	113	6	information	information	NOUN
arjefm-1289	113	7	system	system	NOUN
arjefm-1289	113	8	(	(	PUNCT
arjefm-1289	113	9	ippis	ippis	NOUN
arjefm-1289	113	10	)	)	PUNCT
arjefm-1289	113	11	enakirerhi	enakirerhi	NOUN
arjefm-1289	113	12	and	and	CCONJ
arjefm-1289	113	13	temile	temile	NOUN
arjefm-1289	113	14	(	(	PUNCT
arjefm-1289	113	15	2017	2017	NUM
arjefm-1289	113	16	)	)	PUNCT
arjefm-1289	113	17	see	see	VERB
arjefm-1289	113	18	ippis	ippis	ADJ
arjefm-1289	113	19	as	as	ADP
arjefm-1289	113	20	an	an	DET
arjefm-1289	113	21	it	it	PRON
arjefm-1289	113	22	-	-	PUNCT
arjefm-1289	113	23	enabled	enable	VERB
arjefm-1289	113	24	facility	facility	NOUN
arjefm-1289	113	25	being	be	AUX
arjefm-1289	113	26	put	put	VERB
arjefm-1289	113	27	in	in	ADP
arjefm-1289	113	28	place	place	NOUN
arjefm-1289	113	29	to	to	PART
arjefm-1289	113	30	establish	establish	VERB
arjefm-1289	113	31	a	a	DET
arjefm-1289	113	32	reliable	reliable	ADJ
arjefm-1289	113	33	and	and	CCONJ
arjefm-1289	113	34	comprehensive	comprehensive	ADJ
arjefm-1289	113	35	database	database	NOUN
arjefm-1289	113	36	for	for	ADP
arjefm-1289	113	37	the	the	DET
arjefm-1289	113	38	public	public	ADJ
arjefm-1289	113	39	service	service	NOUN
arjefm-1289	113	40	,	,	PUNCT
arjefm-1289	113	41	facilitate	facilitate	NOUN
arjefm-1289	113	42	manpower	manpower	NOUN
arjefm-1289	113	43	planning	planning	NOUN
arjefm-1289	113	44	,	,	PUNCT
arjefm-1289	113	45	eliminate	eliminate	VERB
arjefm-1289	113	46	record	record	NOUN
arjefm-1289	113	47	and	and	CCONJ
arjefm-1289	113	48	payroll	payroll	NOUN
arjefm-1289	113	49	fraud	fraud	NOUN
arjefm-1289	113	50	,	,	PUNCT
arjefm-1289	113	51	facilitate	facilitate	VERB
arjefm-1289	113	52	easy	easy	ADJ
arjefm-1289	113	53	storage	storage	NOUN
arjefm-1289	113	54	,	,	PUNCT
arjefm-1289	113	55	update	update	NOUN
arjefm-1289	113	56	and	and	CCONJ
arjefm-1289	113	57	retrieval	retrieval	NOUN
arjefm-1289	113	58	of	of	ADP
arjefm-1289	113	59	personnel	personnel	NOUN
arjefm-1289	113	60	records	record	NOUN
arjefm-1289	113	61	for	for	ADP
arjefm-1289	113	62	administrative	administrative	ADJ
arjefm-1289	113	63	and	and	CCONJ
arjefm-1289	113	64	pension	pension	NOUN
arjefm-1289	113	65	processes	process	NOUN
arjefm-1289	113	66	and	and	CCONJ
arjefm-1289	113	67	staff	staff	NOUN
arjefm-1289	113	68	remuneration	remuneration	NOUN
arjefm-1289	113	69	payment	payment	NOUN
arjefm-1289	113	70	with	with	ADP
arjefm-1289	113	71	minimal	minimal	ADJ
arjefm-1289	113	72	wastages	wastage	NOUN
arjefm-1289	113	73	and	and	CCONJ
arjefm-1289	113	74	leakages	leakage	NOUN
arjefm-1289	113	75	.	.	PUNCT
arjefm-1289	114	1	according	accord	VERB
arjefm-1289	114	2	to	to	ADP
arjefm-1289	114	3	them	they	PRON
arjefm-1289	114	4	,	,	PUNCT
arjefm-1289	114	5	since	since	SCONJ
arjefm-1289	114	6	the	the	DET
arjefm-1289	114	7	inception	inception	NOUN
arjefm-1289	114	8	of	of	ADP
arjefm-1289	114	9	the	the	DET
arjefm-1289	114	10	project	project	NOUN
arjefm-1289	114	11	.	.	PUNCT
arjefm-1289	115	1	ippis	ippis	PROPN
arjefm-1289	115	2	has	have	AUX
arjefm-1289	115	3	saved	save	VERB
arjefm-1289	115	4	the	the	DET
arjefm-1289	115	5	federal	federal	ADJ
arjefm-1289	115	6	government	government	NOUN
arjefm-1289	115	7	of	of	ADP
arjefm-1289	115	8	nigeria	nigeria	PROPN
arjefm-1289	115	9	billons	billon	NOUN
arjefm-1289	115	10	of	of	ADP
arjefm-1289	115	11	naira	naira	NUM
arjefm-1289	115	12	by	by	ADP
arjefm-1289	115	13	eliminating	eliminate	VERB
arjefm-1289	115	14	thousands	thousand	NOUN
arjefm-1289	115	15	of	of	ADP
arjefm-1289	115	16	ghost	ghost	NOUN
arjefm-1289	115	17	workers	worker	NOUN
arjefm-1289	115	18	via	via	ADP
arjefm-1289	115	19	personnel	personnel	NOUN
arjefm-1289	115	20	verification	verification	NOUN
arjefm-1289	115	21	exercise	exercise	NOUN
arjefm-1289	115	22	and	and	CCONJ
arjefm-1289	115	23	salary	salary	NOUN
arjefm-1289	115	24	payment	payment	NOUN
arjefm-1289	115	25	process	process	NOUN
arjefm-1289	115	26	.	.	PUNCT
arjefm-1289	116	1	while	while	SCONJ
arjefm-1289	116	2	enakirerhi	enakirerhi	PROPN
arjefm-1289	116	3	and	and	CCONJ
arjefm-1289	116	4	temile	temile	NOUN
arjefm-1289	116	5	(	(	PUNCT
arjefm-1289	116	6	2017	2017	NUM
arjefm-1289	116	7	)	)	PUNCT
arjefm-1289	116	8	conceptualized	conceptualize	VERB
arjefm-1289	116	9	ippis	ippis	ADJ
arjefm-1289	116	10	from	from	ADP
arjefm-1289	116	11	it	it	PRON
arjefm-1289	116	12	-	-	PUNCT
arjefm-1289	116	13	enabled	enable	VERB
arjefm-1289	116	14	facility	facility	NOUN
arjefm-1289	116	15	which	which	PRON
arjefm-1289	116	16	has	have	AUX
arjefm-1289	116	17	assisted	assist	VERB
arjefm-1289	116	18	the	the	DET
arjefm-1289	116	19	government	government	NOUN
arjefm-1289	116	20	in	in	ADP
arjefm-1289	116	21	saving	save	VERB
arjefm-1289	116	22	billions	billion	NOUN
arjefm-1289	116	23	of	of	ADP
arjefm-1289	116	24	naira	naira	NUM
arjefm-1289	116	25	,	,	PUNCT
arjefm-1289	116	26	ugada	ugada	PROPN
arjefm-1289	116	27	and	and	CCONJ
arjefm-1289	116	28	eze	eze	X
arjefm-1289	116	29	(	(	PUNCT
arjefm-1289	116	30	2024	2024	NUM
arjefm-1289	116	31	)	)	PUNCT
arjefm-1289	116	32	noted	note	VERB
arjefm-1289	116	33	that	that	SCONJ
arjefm-1289	116	34	proper	proper	ADJ
arjefm-1289	116	35	implementation	implementation	NOUN
arjefm-1289	116	36	of	of	ADP
arjefm-1289	116	37	ippis	ippis	NOUN
arjefm-1289	116	38	can	can	AUX
arjefm-1289	116	39	eliminate	eliminate	VERB
arjefm-1289	116	40	payroll	payroll	NOUN
arjefm-1289	116	41	fraud	fraud	NOUN
arjefm-1289	116	42	in	in	ADP
arjefm-1289	116	43	nigeria	nigeria	PROPN
arjefm-1289	116	44	civil	civil	ADJ
arjefm-1289	116	45	service	service	NOUN
arjefm-1289	116	46	.	.	PUNCT
arjefm-1289	117	1	farajimakin	farajimakin	NOUN
arjefm-1289	117	2	and	and	CCONJ
arjefm-1289	117	3	anichebe	anichebe	NOUN
arjefm-1289	117	4	(	(	PUNCT
arjefm-1289	117	5	2019	2019	NUM
arjefm-1289	117	6	)	)	PUNCT
arjefm-1289	117	7	view	view	NOUN
arjefm-1289	117	8	ippis	ippis	ADJ
arjefm-1289	117	9	as	as	ADP
arjefm-1289	117	10	intervention	intervention	NOUN
arjefm-1289	117	11	scheme	scheme	NOUN
arjefm-1289	117	12	and	and	CCONJ
arjefm-1289	117	13	reform	reform	NOUN
arjefm-1289	117	14	when	when	SCONJ
arjefm-1289	117	15	they	they	PRON
arjefm-1289	117	16	observed	observe	VERB
arjefm-1289	117	17	that	that	SCONJ
arjefm-1289	117	18	,	,	PUNCT
arjefm-1289	117	19	integrated	integrated	ADJ
arjefm-1289	117	20	personnel	personnel	NOUN
arjefm-1289	117	21	and	and	CCONJ
arjefm-1289	117	22	payroll	payroll	NOUN
arjefm-1289	117	23	information	information	NOUN
arjefm-1289	117	24	system	system	NOUN
arjefm-1289	117	25	(	(	PUNCT
arjefm-1289	117	26	ippis	ippis	ADJ
arjefm-1289	117	27	):	):	PUNCT
arjefm-1289	117	28	is	be	AUX
arjefm-1289	117	29	a	a	DET
arjefm-1289	117	30	world	world	NOUN
arjefm-1289	117	31	bankassisted	bankassiste	VERB
arjefm-1289	117	32	project	project	NOUN
arjefm-1289	117	33	under	under	ADP
arjefm-1289	117	34	the	the	DET
arjefm-1289	117	35	economic	economic	ADJ
arjefm-1289	117	36	reform	reform	NOUN
arjefm-1289	117	37	and	and	CCONJ
arjefm-1289	117	38	government	government	NOUN
arjefm-1289	117	39	project	project	NOUN
arjefm-1289	117	40	(	(	PUNCT
arjefm-1289	117	41	ergp	ergp	PROPN
arjefm-1289	117	42	)	)	PUNCT
arjefm-1289	117	43	which	which	PRON
arjefm-1289	117	44	was	be	AUX
arjefm-1289	117	45	aimed	aim	VERB
arjefm-1289	117	46	at	at	ADP
arjefm-1289	117	47	establishing	establish	VERB
arjefm-1289	117	48	a	a	DET
arjefm-1289	117	49	reliable	reliable	ADJ
arjefm-1289	117	50	and	and	CCONJ
arjefm-1289	117	51	comprehensive	comprehensive	ADJ
arjefm-1289	117	52	database	database	NOUN
arjefm-1289	117	53	for	for	ADP
arjefm-1289	117	54	the	the	DET
arjefm-1289	117	55	public	public	ADJ
arjefm-1289	117	56	service	service	NOUN
arjefm-1289	117	57	,	,	PUNCT
arjefm-1289	117	58	facilitate	facilitate	NOUN
arjefm-1289	117	59	manpower	manpower	NOUN
arjefm-1289	117	60	planning	planning	NOUN
arjefm-1289	117	61	,	,	PUNCT
arjefm-1289	117	62	assist	assist	VERB
arjefm-1289	117	63	in	in	ADP
arjefm-1289	117	64	providing	provide	VERB
arjefm-1289	117	65	information	information	NOUN
arjefm-1289	117	66	for	for	ADP
arjefm-1289	117	67	decision	decision	NOUN
arjefm-1289	117	68	making	making	NOUN
arjefm-1289	117	69	,	,	PUNCT
arjefm-1289	117	70	eliminate	eliminate	VERB
arjefm-1289	117	71	double	double	ADJ
arjefm-1289	117	72	dipping	dipping	NOUN
arjefm-1289	117	73	and	and	CCONJ
arjefm-1289	117	74	credentials	credential	NOUN
arjefm-1289	117	75	falsification	falsification	NOUN
arjefm-1289	117	76	,	,	PUNCT
arjefm-1289	117	77	facilitate	facilitate	VERB
arjefm-1289	117	78	easy	easy	ADJ
arjefm-1289	117	79	storage	storage	NOUN
arjefm-1289	117	80	,	,	PUNCT
arjefm-1289	117	81	update	update	NOUN
arjefm-1289	117	82	and	and	CCONJ
arjefm-1289	117	83	retrieval	retrieval	NOUN
arjefm-1289	117	84	of	of	ADP
arjefm-1289	117	85	personnel	personnel	NOUN
arjefm-1289	117	86	record	record	NOUN
arjefm-1289	117	87	for	for	ADP
arjefm-1289	117	88	administrative	administrative	ADJ
arjefm-1289	117	89	and	and	CCONJ
arjefm-1289	117	90	pension	pension	NOUN
arjefm-1289	117	91	process	process	NOUN
arjefm-1289	117	92	,	,	PUNCT
arjefm-1289	117	93	and	and	CCONJ
arjefm-1289	117	94	to	to	PART
arjefm-1289	117	95	facilitate	facilitate	VERB
arjefm-1289	117	96	staff	staff	NOUN
arjefm-1289	117	97	remuneration	remuneration	NOUN
arjefm-1289	117	98	payment	payment	NOUN
arjefm-1289	117	99	.	.	PUNCT
arjefm-1289	118	1	to	to	ADP
arjefm-1289	118	2	them	they	PRON
arjefm-1289	118	3	,	,	PUNCT
arjefm-1289	118	4	ippis	ippis	ADJ
arjefm-1289	118	5	programme	programme	NOUN
arjefm-1289	118	6	enable	enable	VERB
arjefm-1289	118	7	the	the	DET
arjefm-1289	118	8	mdas	mda	NOUN
arjefm-1289	118	9	to	to	PART
arjefm-1289	118	10	fish	fish	VERB
arjefm-1289	118	11	out	out	ADP
arjefm-1289	118	12	the	the	DET
arjefm-1289	118	13	ghost	ghost	NOUN
arjefm-1289	118	14	workers	worker	NOUN
arjefm-1289	118	15	for	for	ADP
arjefm-1289	118	16	the	the	DET
arjefm-1289	118	17	attainment	attainment	NOUN
arjefm-1289	118	18	of	of	ADP
arjefm-1289	118	19	public	public	ADJ
arjefm-1289	118	20	probity	probity	NOUN
arjefm-1289	118	21	in	in	ADP
arjefm-1289	118	22	governance	governance	NOUN
arjefm-1289	118	23	(	(	PUNCT
arjefm-1289	118	24	farajimakin	farajimakin	PROPN
arjefm-1289	118	25	&	&	CCONJ
arjefm-1289	118	26	anichebe	anichebe	PROPN
arjefm-1289	118	27	,	,	PUNCT
arjefm-1289	118	28	2019	2019	NUM
arjefm-1289	118	29	)	)	PUNCT
arjefm-1289	118	30	.	.	PUNCT
arjefm-1289	119	1	american	american	PROPN
arjefm-1289	119	2	research	research	PROPN
arjefm-1289	119	3	journal	journal	PROPN
arjefm-1289	119	4	of	of	ADP
arjefm-1289	119	5	economics	economic	NOUN
arjefm-1289	119	6	,	,	PUNCT
arjefm-1289	119	7	finance	finance	NOUN
arjefm-1289	119	8	and	and	CCONJ
arjefm-1289	119	9	management	management	NOUN
arjefm-1289	119	10	volume	volume	NOUN
arjefm-1289	119	11	13	13	NUM
arjefm-1289	119	12	issue	issue	NOUN
arjefm-1289	119	13	4	4	NUM
arjefm-1289	119	14	,	,	PUNCT
arjefm-1289	119	15	october	october	PROPN
arjefm-1289	119	16	-	-	PUNCT
arjefm-1289	119	17	december	december	PROPN
arjefm-1289	119	18	2025	2025	NUM
arjefm-1289	119	19	issn	issn	NOUN
arjefm-1289	119	20	:	:	PUNCT
arjefm-1289	119	21	2836	2836	NUM
arjefm-1289	119	22	-	-	SYM
arjefm-1289	119	23	9416	9416	NUM
arjefm-1289	119	24	impact	impact	NOUN
arjefm-1289	119	25	factor	factor	NOUN
arjefm-1289	119	26	:	:	PUNCT
arjefm-1289	119	27	6.41	6.41	NUM
arjefm-1289	119	28	journal	journal	NOUN
arjefm-1289	119	29	homepage	homepage	NOUN
arjefm-1289	119	30	:	:	PUNCT
arjefm-1289	119	31	https://americaserial.com/journals/index.php/arjefm	https://americaserial.com/journals/index.php/arjefm	PROPN
arjefm-1289	119	32	email	email	NOUN
arjefm-1289	119	33	:	:	PUNCT
arjefm-1289	119	34	contact@americaserial.com	contact@americaserial.com	PROPN
arjefm-1289	119	35	official	official	ADJ
arjefm-1289	119	36	journal	journal	PROPN
arjefm-1289	119	37	of	of	ADP
arjefm-1289	119	38	america	america	PROPN
arjefm-1289	119	39	serial	serial	PROPN
arjefm-1289	119	40	publication	publication	NOUN
arjefm-1289	119	41	american	american	PROPN
arjefm-1289	119	42	research	research	PROPN
arjefm-1289	119	43	journal	journal	PROPN
arjefm-1289	119	44	of	of	ADP
arjefm-1289	119	45	economics	economic	NOUN
arjefm-1289	119	46	,	,	PUNCT
arjefm-1289	119	47	finance	finance	NOUN
arjefm-1289	119	48	and	and	CCONJ
arjefm-1289	119	49	management	management	NOUN
arjefm-1289	119	50	https://americaserial.com/journals/index.php/arjefm	https://americaserial.com/journals/index.php/arjefm	NOUN
arjefm-1289	119	51	,	,	PUNCT
arjefm-1289	119	52	email	email	NOUN
arjefm-1289	119	53	:	:	PUNCT
arjefm-1289	119	54	contact@americaserial.com	contact@americaserial.com	X
arjefm-1289	119	55	57	57	NUM
arjefm-1289	120	1	|	|	ADV
arjefm-1289	120	2	p	p	NOUN
arjefm-1289	120	3	a	a	DET
arjefm-1289	120	4	g	g	NOUN
arjefm-1289	120	5	e	e	PROPN
arjefm-1289	120	6	2.1.4	2.1.4	NUM
arjefm-1289	120	7	government	government	NOUN
arjefm-1289	120	8	integrated	integrate	VERB
arjefm-1289	120	9	financial	financial	ADJ
arjefm-1289	120	10	management	management	NOUN
arjefm-1289	120	11	information	information	NOUN
arjefm-1289	120	12	system	system	NOUN
arjefm-1289	120	13	(	(	PUNCT
arjefm-1289	120	14	gifmis	gifmis	PROPN
arjefm-1289	120	15	)	)	PUNCT
arjefm-1289	120	16	an	an	DET
arjefm-1289	120	17	integrated	integrate	VERB
arjefm-1289	120	18	financial	financial	ADJ
arjefm-1289	120	19	management	management	NOUN
arjefm-1289	120	20	information	information	NOUN
arjefm-1289	120	21	system	system	NOUN
arjefm-1289	120	22	(	(	PUNCT
arjefm-1289	120	23	ifmis	ifmis	NOUN
arjefm-1289	120	24	)	)	PUNCT
arjefm-1289	120	25	refers	refer	VERB
arjefm-1289	120	26	to	to	ADP
arjefm-1289	120	27	the	the	DET
arjefm-1289	120	28	application	application	NOUN
arjefm-1289	120	29	of	of	ADP
arjefm-1289	120	30	technology	technology	NOUN
arjefm-1289	120	31	in	in	ADP
arjefm-1289	120	32	managing	manage	VERB
arjefm-1289	120	33	financial	financial	ADJ
arjefm-1289	120	34	activities	activity	NOUN
arjefm-1289	120	35	to	to	PART
arjefm-1289	120	36	enhance	enhance	VERB
arjefm-1289	120	37	fiscal	fiscal	ADJ
arjefm-1289	120	38	decision	decision	NOUN
arjefm-1289	120	39	-	-	PUNCT
arjefm-1289	120	40	making	making	NOUN
arjefm-1289	120	41	,	,	PUNCT
arjefm-1289	120	42	ensure	ensure	VERB
arjefm-1289	120	43	fiduciary	fiduciary	ADJ
arjefm-1289	120	44	accountability	accountability	NOUN
arjefm-1289	120	45	,	,	PUNCT
arjefm-1289	120	46	and	and	CCONJ
arjefm-1289	120	47	streamline	streamline	VERB
arjefm-1289	120	48	the	the	DET
arjefm-1289	120	49	preparation	preparation	NOUN
arjefm-1289	120	50	of	of	ADP
arjefm-1289	120	51	financial	financial	ADJ
arjefm-1289	120	52	reports	report	NOUN
arjefm-1289	120	53	and	and	CCONJ
arjefm-1289	120	54	statements	statement	NOUN
arjefm-1289	120	55	.	.	PUNCT
arjefm-1289	121	1	in	in	ADP
arjefm-1289	121	2	the	the	DET
arjefm-1289	121	3	public	public	ADJ
arjefm-1289	121	4	sector	sector	NOUN
arjefm-1289	121	5	context	context	NOUN
arjefm-1289	121	6	,	,	PUNCT
arjefm-1289	121	7	ifmis	ifmis	PROPN
arjefm-1289	121	8	represents	represent	VERB
arjefm-1289	121	9	the	the	DET
arjefm-1289	121	10	digital	digital	ADJ
arjefm-1289	121	11	transformation	transformation	NOUN
arjefm-1289	121	12	of	of	ADP
arjefm-1289	121	13	public	public	ADJ
arjefm-1289	121	14	financial	financial	ADJ
arjefm-1289	121	15	management	management	NOUN
arjefm-1289	121	16	(	(	PUNCT
arjefm-1289	121	17	pfm	pfm	NOUN
arjefm-1289	121	18	)	)	PUNCT
arjefm-1289	121	19	processes	process	NOUN
arjefm-1289	121	20	(	(	PUNCT
arjefm-1289	121	21	usaid	usaid	ADJ
arjefm-1289	121	22	,	,	PUNCT
arjefm-1289	121	23	2008	2008	NUM
arjefm-1289	121	24	)	)	PUNCT
arjefm-1289	121	25	.	.	PUNCT
arjefm-1289	122	1	it	it	PRON
arjefm-1289	122	2	is	be	AUX
arjefm-1289	122	3	a	a	DET
arjefm-1289	122	4	comprehensive	comprehensive	ADJ
arjefm-1289	122	5	,	,	PUNCT
arjefm-1289	122	6	it	it	PRON
arjefm-1289	122	7	-	-	PUNCT
arjefm-1289	122	8	based	base	VERB
arjefm-1289	122	9	budgeting	budgeting	NOUN
arjefm-1289	122	10	and	and	CCONJ
arjefm-1289	122	11	accounting	accounting	NOUN
arjefm-1289	122	12	system	system	NOUN
arjefm-1289	122	13	that	that	PRON
arjefm-1289	122	14	integrates	integrate	VERB
arjefm-1289	122	15	all	all	DET
arjefm-1289	122	16	financial	financial	ADJ
arjefm-1289	122	17	management	management	NOUN
arjefm-1289	122	18	functions	function	NOUN
arjefm-1289	122	19	within	within	ADP
arjefm-1289	122	20	government	government	NOUN
arjefm-1289	122	21	institutions	institution	NOUN
arjefm-1289	122	22	into	into	ADP
arjefm-1289	122	23	a	a	DET
arjefm-1289	122	24	unified	unified	ADJ
arjefm-1289	122	25	platform	platform	NOUN
arjefm-1289	122	26	.	.	PUNCT
arjefm-1289	123	1	this	this	DET
arjefm-1289	123	2	system	system	NOUN
arjefm-1289	123	3	supports	support	VERB
arjefm-1289	123	4	the	the	DET
arjefm-1289	123	5	formulation	formulation	NOUN
arjefm-1289	123	6	and	and	CCONJ
arjefm-1289	123	7	execution	execution	NOUN
arjefm-1289	123	8	of	of	ADP
arjefm-1289	123	9	annual	annual	ADJ
arjefm-1289	123	10	budgets	budget	NOUN
arjefm-1289	123	11	,	,	PUNCT
arjefm-1289	123	12	tracking	tracking	NOUN
arjefm-1289	123	13	of	of	ADP
arjefm-1289	123	14	expenditures	expenditure	NOUN
arjefm-1289	123	15	,	,	PUNCT
arjefm-1289	123	16	financial	financial	ADJ
arjefm-1289	123	17	reporting	reporting	NOUN
arjefm-1289	123	18	,	,	PUNCT
arjefm-1289	123	19	and	and	CCONJ
arjefm-1289	123	20	delivery	delivery	NOUN
arjefm-1289	123	21	of	of	ADP
arjefm-1289	123	22	efficient	efficient	ADJ
arjefm-1289	123	23	and	and	CCONJ
arjefm-1289	123	24	cost	cost	NOUN
arjefm-1289	123	25	-	-	PUNCT
arjefm-1289	123	26	effective	effective	ADJ
arjefm-1289	123	27	public	public	ADJ
arjefm-1289	123	28	services	service	NOUN
arjefm-1289	123	29	.	.	PUNCT
arjefm-1289	124	1	by	by	ADP
arjefm-1289	124	2	operating	operate	VERB
arjefm-1289	124	3	on	on	ADP
arjefm-1289	124	4	a	a	DET
arjefm-1289	124	5	standardized	standardized	ADJ
arjefm-1289	124	6	framework	framework	NOUN
arjefm-1289	124	7	,	,	PUNCT
arjefm-1289	124	8	ifmis	ifmis	PROPN
arjefm-1289	124	9	promotes	promote	VERB
arjefm-1289	124	10	consistency	consistency	NOUN
arjefm-1289	124	11	and	and	CCONJ
arjefm-1289	124	12	interoperability	interoperability	NOUN
arjefm-1289	124	13	of	of	ADP
arjefm-1289	124	14	fiscal	fiscal	ADJ
arjefm-1289	124	15	data	datum	NOUN
arjefm-1289	124	16	across	across	ADP
arjefm-1289	124	17	agencies	agency	NOUN
arjefm-1289	124	18	,	,	PUNCT
arjefm-1289	124	19	thereby	thereby	ADV
arjefm-1289	124	20	reducing	reduce	VERB
arjefm-1289	124	21	the	the	DET
arjefm-1289	124	22	need	need	NOUN
arjefm-1289	124	23	for	for	ADP
arjefm-1289	124	24	fragmented	fragmented	ADJ
arjefm-1289	124	25	and	and	CCONJ
arjefm-1289	124	26	expensive	expensive	ADJ
arjefm-1289	124	27	standalone	standalone	ADJ
arjefm-1289	124	28	accounting	accounting	NOUN
arjefm-1289	124	29	systems	system	NOUN
arjefm-1289	124	30	in	in	ADP
arjefm-1289	124	31	individual	individual	ADJ
arjefm-1289	124	32	government	government	NOUN
arjefm-1289	124	33	entities	entity	NOUN
arjefm-1289	124	34	(	(	PUNCT
arjefm-1289	124	35	oyinlola	oyinlola	PROPN
arjefm-1289	124	36	et	et	PROPN
arjefm-1289	124	37	al	al	PROPN
arjefm-1289	124	38	.	.	PROPN
arjefm-1289	124	39	,	,	PUNCT
arjefm-1289	124	40	2017	2017	NUM
arjefm-1289	124	41	)	)	PUNCT
arjefm-1289	124	42	.	.	PUNCT
arjefm-1289	125	1	in	in	ADP
arjefm-1289	125	2	2011	2011	NUM
arjefm-1289	125	3	,	,	PUNCT
arjefm-1289	125	4	during	during	ADP
arjefm-1289	125	5	the	the	DET
arjefm-1289	125	6	initial	initial	ADJ
arjefm-1289	125	7	implementation	implementation	NOUN
arjefm-1289	125	8	of	of	ADP
arjefm-1289	125	9	the	the	DET
arjefm-1289	125	10	government	government	NOUN
arjefm-1289	125	11	integrated	integrate	VERB
arjefm-1289	125	12	financial	financial	ADJ
arjefm-1289	125	13	management	management	NOUN
arjefm-1289	125	14	information	information	NOUN
arjefm-1289	125	15	system	system	NOUN
arjefm-1289	125	16	(	(	PUNCT
arjefm-1289	125	17	gifmis	gifmis	PROPN
arjefm-1289	125	18	)	)	PUNCT
arjefm-1289	125	19	,	,	PUNCT
arjefm-1289	125	20	the	the	DET
arjefm-1289	125	21	office	office	NOUN
arjefm-1289	125	22	of	of	ADP
arjefm-1289	125	23	the	the	DET
arjefm-1289	125	24	accountant	accountant	NOUN
arjefm-1289	125	25	-	-	PUNCT
arjefm-1289	125	26	general	general	NOUN
arjefm-1289	125	27	of	of	ADP
arjefm-1289	125	28	the	the	DET
arjefm-1289	125	29	federation	federation	NOUN
arjefm-1289	125	30	uncovered	uncover	VERB
arjefm-1289	125	31	that	that	SCONJ
arjefm-1289	125	32	nigeria	nigeria	PROPN
arjefm-1289	125	33	's	's	PART
arjefm-1289	125	34	ministries	ministry	NOUN
arjefm-1289	125	35	,	,	PUNCT
arjefm-1289	125	36	departments	department	NOUN
arjefm-1289	125	37	,	,	PUNCT
arjefm-1289	125	38	and	and	CCONJ
arjefm-1289	125	39	agencies	agency	NOUN
arjefm-1289	125	40	(	(	PUNCT
arjefm-1289	125	41	mdas	mdas	PROPN
arjefm-1289	125	42	)	)	PUNCT
arjefm-1289	125	43	maintained	maintain	VERB
arjefm-1289	125	44	approximately	approximately	ADV
arjefm-1289	125	45	12,622	12,622	NUM
arjefm-1289	125	46	bank	bank	NOUN
arjefm-1289	125	47	accounts	account	NOUN
arjefm-1289	125	48	across	across	ADP
arjefm-1289	125	49	various	various	ADJ
arjefm-1289	125	50	commercial	commercial	ADJ
arjefm-1289	125	51	banks	bank	NOUN
arjefm-1289	125	52	.	.	PUNCT
arjefm-1289	126	1	this	this	DET
arjefm-1289	126	2	fragmented	fragmented	ADJ
arjefm-1289	126	3	banking	banking	NOUN
arjefm-1289	126	4	structure	structure	NOUN
arjefm-1289	126	5	hindered	hinder	VERB
arjefm-1289	126	6	the	the	DET
arjefm-1289	126	7	government	government	NOUN
arjefm-1289	126	8	's	's	PART
arjefm-1289	126	9	ability	ability	NOUN
arjefm-1289	126	10	to	to	PART
arjefm-1289	126	11	ascertain	ascertain	VERB
arjefm-1289	126	12	its	its	PRON
arjefm-1289	126	13	consolidated	consolidated	ADJ
arjefm-1289	126	14	cash	cash	NOUN
arjefm-1289	126	15	position	position	NOUN
arjefm-1289	126	16	,	,	PUNCT
arjefm-1289	126	17	leading	lead	VERB
arjefm-1289	126	18	to	to	ADP
arjefm-1289	126	19	inefficiencies	inefficiency	NOUN
arjefm-1289	126	20	in	in	ADP
arjefm-1289	126	21	cash	cash	NOUN
arjefm-1289	126	22	management	management	NOUN
arjefm-1289	126	23	and	and	CCONJ
arjefm-1289	126	24	necessitating	necessitate	VERB
arjefm-1289	126	25	additional	additional	ADJ
arjefm-1289	126	26	borrowing	borrowing	NOUN
arjefm-1289	126	27	,	,	PUNCT
arjefm-1289	126	28	which	which	PRON
arjefm-1289	126	29	adversely	adversely	ADV
arjefm-1289	126	30	affected	affect	VERB
arjefm-1289	126	31	the	the	DET
arjefm-1289	126	32	national	national	ADJ
arjefm-1289	126	33	budget	budget	NOUN
arjefm-1289	126	34	.	.	PUNCT
arjefm-1289	127	1	gifmis	gifmis	PROPN
arjefm-1289	127	2	was	be	AUX
arjefm-1289	127	3	introduced	introduce	VERB
arjefm-1289	127	4	to	to	PART
arjefm-1289	127	5	address	address	VERB
arjefm-1289	127	6	these	these	DET
arjefm-1289	127	7	challenges	challenge	NOUN
arjefm-1289	127	8	by	by	ADP
arjefm-1289	127	9	centralizing	centralize	VERB
arjefm-1289	127	10	and	and	CCONJ
arjefm-1289	127	11	automating	automate	VERB
arjefm-1289	127	12	public	public	ADJ
arjefm-1289	127	13	financial	financial	ADJ
arjefm-1289	127	14	management	management	NOUN
arjefm-1289	127	15	processes	process	NOUN
arjefm-1289	127	16	(	(	PUNCT
arjefm-1289	127	17	ibrahim	ibrahim	PROPN
arjefm-1289	127	18	&	&	CCONJ
arjefm-1289	127	19	dauda	dauda	PROPN
arjefm-1289	127	20	,	,	PUNCT
arjefm-1289	127	21	2014	2014	NUM
arjefm-1289	127	22	)	)	PUNCT
arjefm-1289	128	1	the	the	DET
arjefm-1289	128	2	system	system	NOUN
arjefm-1289	128	3	integrates	integrate	VERB
arjefm-1289	128	4	budget	budget	NOUN
arjefm-1289	128	5	preparation	preparation	NOUN
arjefm-1289	128	6	and	and	CCONJ
arjefm-1289	128	7	execution	execution	NOUN
arjefm-1289	128	8	,	,	PUNCT
arjefm-1289	128	9	treasury	treasury	NOUN
arjefm-1289	128	10	management	management	NOUN
arjefm-1289	128	11	,	,	PUNCT
arjefm-1289	128	12	financial	financial	ADJ
arjefm-1289	128	13	reporting	reporting	NOUN
arjefm-1289	128	14	,	,	PUNCT
arjefm-1289	128	15	procurement	procurement	NOUN
arjefm-1289	128	16	,	,	PUNCT
arjefm-1289	128	17	and	and	CCONJ
arjefm-1289	128	18	revenue	revenue	NOUN
arjefm-1289	128	19	management	management	NOUN
arjefm-1289	128	20	into	into	ADP
arjefm-1289	128	21	a	a	DET
arjefm-1289	128	22	unified	unified	ADJ
arjefm-1289	128	23	platform	platform	NOUN
arjefm-1289	128	24	;	;	PUNCT
arjefm-1289	128	25	this	this	DET
arjefm-1289	128	26	integration	integration	NOUN
arjefm-1289	128	27	enhances	enhance	VERB
arjefm-1289	128	28	real	real	ADJ
arjefm-1289	128	29	-	-	PUNCT
arjefm-1289	128	30	time	time	NOUN
arjefm-1289	128	31	monitoring	monitoring	NOUN
arjefm-1289	128	32	of	of	ADP
arjefm-1289	128	33	government	government	NOUN
arjefm-1289	128	34	expenditures	expenditure	NOUN
arjefm-1289	128	35	and	and	CCONJ
arjefm-1289	128	36	revenues	revenue	NOUN
arjefm-1289	128	37	,	,	PUNCT
arjefm-1289	128	38	thereby	thereby	ADV
arjefm-1289	128	39	improving	improve	VERB
arjefm-1289	128	40	transparency	transparency	NOUN
arjefm-1289	128	41	and	and	CCONJ
arjefm-1289	128	42	accountability	accountability	NOUN
arjefm-1289	128	43	(	(	PUNCT
arjefm-1289	128	44	clement	clement	NOUN
arjefm-1289	128	45	,	,	PUNCT
arjefm-1289	128	46	2023	2023	NUM
arjefm-1289	128	47	)	)	PUNCT
arjefm-1289	128	48	.	.	PUNCT
arjefm-1289	129	1	recent	recent	ADJ
arjefm-1289	129	2	initiatives	initiative	NOUN
arjefm-1289	129	3	underscore	underscore	VERB
arjefm-1289	129	4	the	the	DET
arjefm-1289	129	5	government	government	NOUN
arjefm-1289	129	6	's	's	PART
arjefm-1289	129	7	commitment	commitment	NOUN
arjefm-1289	129	8	to	to	ADP
arjefm-1289	129	9	leveraging	leverage	VERB
arjefm-1289	129	10	gifmis	gifmis	NOUN
arjefm-1289	129	11	for	for	ADP
arjefm-1289	129	12	improved	improve	VERB
arjefm-1289	129	13	fiscal	fiscal	ADJ
arjefm-1289	129	14	discipline	discipline	NOUN
arjefm-1289	129	15	.	.	PUNCT
arjefm-1289	130	1	in	in	ADP
arjefm-1289	130	2	preparation	preparation	NOUN
arjefm-1289	130	3	for	for	ADP
arjefm-1289	130	4	the	the	DET
arjefm-1289	130	5	2024	2024	NUM
arjefm-1289	130	6	budget	budget	NOUN
arjefm-1289	130	7	,	,	PUNCT
arjefm-1289	130	8	the	the	DET
arjefm-1289	130	9	budget	budget	NOUN
arjefm-1289	130	10	office	office	NOUN
arjefm-1289	130	11	of	of	ADP
arjefm-1289	130	12	the	the	DET
arjefm-1289	130	13	federation	federation	NOUN
arjefm-1289	130	14	commenced	commence	VERB
arjefm-1289	130	15	training	training	NOUN
arjefm-1289	130	16	for	for	ADP
arjefm-1289	130	17	mda	mda	PROPN
arjefm-1289	130	18	personnel	personnel	NOUN
arjefm-1289	130	19	on	on	ADP
arjefm-1289	130	20	the	the	DET
arjefm-1289	130	21	use	use	NOUN
arjefm-1289	130	22	of	of	ADP
arjefm-1289	130	23	the	the	DET
arjefm-1289	130	24	gifmis	gifmis	PROPN
arjefm-1289	130	25	budget	budget	NOUN
arjefm-1289	130	26	preparation	preparation	NOUN
arjefm-1289	130	27	sub	sub	NOUN
arjefm-1289	130	28	-	-	NOUN
arjefm-1289	130	29	system	system	NOUN
arjefm-1289	130	30	(	(	PUNCT
arjefm-1289	130	31	bps	bps	NOUN
arjefm-1289	130	32	)	)	PUNCT
arjefm-1289	130	33	(	(	PUNCT
arjefm-1289	130	34	mathew	mathew	PROPN
arjefm-1289	130	35	,	,	PUNCT
arjefm-1289	130	36	2024	2024	NUM
arjefm-1289	130	37	)	)	PUNCT
arjefm-1289	130	38	.	.	PUNCT
arjefm-1289	131	1	this	this	DET
arjefm-1289	131	2	training	training	NOUN
arjefm-1289	131	3	aimed	aim	VERB
arjefm-1289	131	4	to	to	PART
arjefm-1289	131	5	equip	equip	VERB
arjefm-1289	131	6	budget	budget	NOUN
arjefm-1289	131	7	officers	officer	NOUN
arjefm-1289	131	8	with	with	ADP
arjefm-1289	131	9	the	the	DET
arjefm-1289	131	10	necessary	necessary	ADJ
arjefm-1289	131	11	skills	skill	NOUN
arjefm-1289	131	12	to	to	PART
arjefm-1289	131	13	efficiently	efficiently	ADV
arjefm-1289	131	14	utilize	utilize	VERB
arjefm-1289	131	15	the	the	DET
arjefm-1289	131	16	system	system	NOUN
arjefm-1289	131	17	,	,	PUNCT
arjefm-1289	131	18	ensuring	ensure	VERB
arjefm-1289	131	19	accurate	accurate	ADJ
arjefm-1289	131	20	budget	budget	NOUN
arjefm-1289	131	21	preparation	preparation	NOUN
arjefm-1289	131	22	and	and	CCONJ
arjefm-1289	131	23	execution	execution	NOUN
arjefm-1289	131	24	.	.	PUNCT
arjefm-1289	132	1	furthermore	furthermore	ADV
arjefm-1289	132	2	,	,	PUNCT
arjefm-1289	132	3	the	the	DET
arjefm-1289	132	4	federal	federal	ADJ
arjefm-1289	132	5	government	government	NOUN
arjefm-1289	132	6	has	have	AUX
arjefm-1289	132	7	unveiled	unveil	VERB
arjefm-1289	132	8	plans	plan	NOUN
arjefm-1289	132	9	to	to	PART
arjefm-1289	132	10	deploy	deploy	VERB
arjefm-1289	132	11	a	a	DET
arjefm-1289	132	12	central	central	ADJ
arjefm-1289	132	13	revenue	revenue	NOUN
arjefm-1289	132	14	system	system	NOUN
arjefm-1289	132	15	integrated	integrate	VERB
arjefm-1289	132	16	with	with	ADP
arjefm-1289	132	17	gifmis	gifmis	NOUN
arjefm-1289	132	18	to	to	PART
arjefm-1289	132	19	enhance	enhance	VERB
arjefm-1289	132	20	financial	financial	ADJ
arjefm-1289	132	21	transparency	transparency	NOUN
arjefm-1289	132	22	and	and	CCONJ
arjefm-1289	132	23	accountability	accountability	NOUN
arjefm-1289	132	24	.	.	PUNCT
arjefm-1289	133	1	this	this	DET
arjefm-1289	133	2	system	system	NOUN
arjefm-1289	133	3	will	will	AUX
arjefm-1289	133	4	monitor	monitor	VERB
arjefm-1289	133	5	revenue	revenue	NOUN
arjefm-1289	133	6	generation	generation	NOUN
arjefm-1289	133	7	and	and	CCONJ
arjefm-1289	133	8	provide	provide	VERB
arjefm-1289	133	9	a	a	DET
arjefm-1289	133	10	consolidated	consolidated	ADJ
arjefm-1289	133	11	dashboard	dashboard	NOUN
arjefm-1289	133	12	of	of	ADP
arjefm-1289	133	13	the	the	DET
arjefm-1289	133	14	revenue	revenue	NOUN
arjefm-1289	133	15	situation	situation	NOUN
arjefm-1289	133	16	for	for	ADP
arjefm-1289	133	17	all	all	DET
arjefm-1289	133	18	federal	federal	ADJ
arjefm-1289	133	19	governmentowned	governmentowne	VERB
arjefm-1289	133	20	enterprises	enterprise	NOUN
arjefm-1289	133	21	,	,	PUNCT
arjefm-1289	133	22	facilitating	facilitate	VERB
arjefm-1289	133	23	direct	direct	ADJ
arjefm-1289	133	24	payments	payment	NOUN
arjefm-1289	133	25	to	to	ADP
arjefm-1289	133	26	beneficiaries	beneficiary	NOUN
arjefm-1289	133	27	and	and	CCONJ
arjefm-1289	133	28	reducing	reduce	VERB
arjefm-1289	133	29	opportunities	opportunity	NOUN
arjefm-1289	133	30	for	for	ADP
arjefm-1289	133	31	revenue	revenue	NOUN
arjefm-1289	133	32	leakage	leakage	NOUN
arjefm-1289	133	33	.	.	PUNCT
arjefm-1289	134	1	in	in	ADP
arjefm-1289	134	2	a	a	DET
arjefm-1289	134	3	nutshell	nutshell	NOUN
arjefm-1289	134	4	,	,	PUNCT
arjefm-1289	134	5	the	the	DET
arjefm-1289	134	6	implementation	implementation	NOUN
arjefm-1289	134	7	of	of	ADP
arjefm-1289	134	8	gifmis	gifmis	PROPN
arjefm-1289	134	9	has	have	AUX
arjefm-1289	134	10	been	be	AUX
arjefm-1289	134	11	pivotal	pivotal	ADJ
arjefm-1289	134	12	in	in	ADP
arjefm-1289	134	13	reforming	reform	VERB
arjefm-1289	134	14	nigeria	nigeria	PROPN
arjefm-1289	134	15	's	's	PART
arjefm-1289	134	16	public	public	ADJ
arjefm-1289	134	17	financial	financial	ADJ
arjefm-1289	134	18	management	management	NOUN
arjefm-1289	134	19	by	by	ADP
arjefm-1289	134	20	centralizing	centralize	VERB
arjefm-1289	134	21	financial	financial	ADJ
arjefm-1289	134	22	operations	operation	NOUN
arjefm-1289	134	23	,	,	PUNCT
arjefm-1289	134	24	enhancing	enhance	VERB
arjefm-1289	134	25	transparency	transparency	NOUN
arjefm-1289	134	26	,	,	PUNCT
arjefm-1289	134	27	and	and	CCONJ
arjefm-1289	134	28	improving	improve	VERB
arjefm-1289	134	29	american	american	ADJ
arjefm-1289	134	30	research	research	PROPN
arjefm-1289	134	31	journal	journal	PROPN
arjefm-1289	134	32	of	of	ADP
arjefm-1289	134	33	economics	economic	NOUN
arjefm-1289	134	34	,	,	PUNCT
arjefm-1289	134	35	finance	finance	NOUN
arjefm-1289	134	36	and	and	CCONJ
arjefm-1289	134	37	management	management	NOUN
arjefm-1289	134	38	volume	volume	NOUN
arjefm-1289	134	39	13	13	NUM
arjefm-1289	134	40	issue	issue	NOUN
arjefm-1289	134	41	4	4	NUM
arjefm-1289	134	42	,	,	PUNCT
arjefm-1289	134	43	october	october	PROPN
arjefm-1289	134	44	-	-	PUNCT
arjefm-1289	134	45	december	december	PROPN
arjefm-1289	134	46	2025	2025	NUM
arjefm-1289	134	47	issn	issn	NOUN
arjefm-1289	134	48	:	:	PUNCT
arjefm-1289	134	49	2836	2836	NUM
arjefm-1289	134	50	-	-	SYM
arjefm-1289	134	51	9416	9416	NUM
arjefm-1289	134	52	impact	impact	NOUN
arjefm-1289	134	53	factor	factor	NOUN
arjefm-1289	134	54	:	:	PUNCT
arjefm-1289	134	55	6.41	6.41	NUM
arjefm-1289	134	56	journal	journal	NOUN
arjefm-1289	134	57	homepage	homepage	NOUN
arjefm-1289	134	58	:	:	PUNCT
arjefm-1289	134	59	https://americaserial.com/journals/index.php/arjefm	https://americaserial.com/journals/index.php/arjefm	PROPN
arjefm-1289	134	60	email	email	NOUN
arjefm-1289	134	61	:	:	PUNCT
arjefm-1289	134	62	contact@americaserial.com	contact@americaserial.com	PROPN
arjefm-1289	134	63	official	official	ADJ
arjefm-1289	134	64	journal	journal	PROPN
arjefm-1289	134	65	of	of	ADP
arjefm-1289	134	66	america	america	PROPN
arjefm-1289	134	67	serial	serial	PROPN
arjefm-1289	134	68	publication	publication	NOUN
arjefm-1289	134	69	american	american	PROPN
arjefm-1289	134	70	research	research	PROPN
arjefm-1289	134	71	journal	journal	PROPN
arjefm-1289	134	72	of	of	ADP
arjefm-1289	134	73	economics	economic	NOUN
arjefm-1289	134	74	,	,	PUNCT
arjefm-1289	134	75	finance	finance	NOUN
arjefm-1289	134	76	and	and	CCONJ
arjefm-1289	134	77	management	management	NOUN
arjefm-1289	134	78	https://americaserial.com/journals/index.php/arjefm	https://americaserial.com/journals/index.php/arjefm	NOUN
arjefm-1289	134	79	,	,	PUNCT
arjefm-1289	134	80	email	email	NOUN
arjefm-1289	134	81	:	:	PUNCT
arjefm-1289	134	82	contact@americaserial.com	contact@americaserial.com	X
arjefm-1289	135	1	58	58	NUM
arjefm-1289	136	1	|	|	ADV
arjefm-1289	136	2	p	p	ADP
arjefm-1289	136	3	a	a	DET
arjefm-1289	136	4	g	g	NOUN
arjefm-1289	136	5	e	e	NOUN
arjefm-1289	136	6	budgetary	budgetary	ADJ
arjefm-1289	136	7	controls	control	NOUN
arjefm-1289	136	8	.	.	PUNCT
arjefm-1289	137	1	these	these	DET
arjefm-1289	137	2	reforms	reform	NOUN
arjefm-1289	137	3	contribute	contribute	VERB
arjefm-1289	137	4	to	to	ADP
arjefm-1289	137	5	more	more	ADV
arjefm-1289	137	6	efficient	efficient	ADJ
arjefm-1289	137	7	public	public	ADJ
arjefm-1289	137	8	service	service	NOUN
arjefm-1289	137	9	delivery	delivery	NOUN
arjefm-1289	137	10	and	and	CCONJ
arjefm-1289	137	11	bolster	bolster	VERB
arjefm-1289	137	12	the	the	DET
arjefm-1289	137	13	government	government	NOUN
arjefm-1289	137	14	's	's	PART
arjefm-1289	137	15	efforts	effort	NOUN
arjefm-1289	137	16	to	to	PART
arjefm-1289	137	17	combat	combat	VERB
arjefm-1289	137	18	financial	financial	ADJ
arjefm-1289	137	19	mismanagement	mismanagement	NOUN
arjefm-1289	137	20	.	.	PUNCT
arjefm-1289	138	1	2.1.5	2.1.5	NUM
arjefm-1289	138	2	fraud	fraud	NOUN
arjefm-1289	138	3	and	and	CCONJ
arjefm-1289	138	4	fraud	fraud	NOUN
arjefm-1289	138	5	mitigation	mitigation	NOUN
arjefm-1289	138	6	fraud	fraud	NOUN
arjefm-1289	138	7	is	be	AUX
arjefm-1289	138	8	still	still	ADV
arjefm-1289	138	9	a	a	DET
arjefm-1289	138	10	significant	significant	ADJ
arjefm-1289	138	11	issue	issue	NOUN
arjefm-1289	138	12	for	for	ADP
arjefm-1289	138	13	all	all	DET
arjefm-1289	138	14	businesses	business	NOUN
arjefm-1289	138	15	,	,	PUNCT
arjefm-1289	138	16	regardless	regardless	ADV
arjefm-1289	138	17	of	of	ADP
arjefm-1289	138	18	their	their	PRON
arjefm-1289	138	19	size	size	NOUN
arjefm-1289	138	20	or	or	CCONJ
arjefm-1289	138	21	complexity	complexity	NOUN
arjefm-1289	138	22	.	.	PUNCT
arjefm-1289	139	1	it	it	PRON
arjefm-1289	139	2	's	be	AUX
arjefm-1289	139	3	a	a	DET
arjefm-1289	139	4	phenomenon	phenomenon	NOUN
arjefm-1289	139	5	that	that	PRON
arjefm-1289	139	6	eats	eat	VERB
arjefm-1289	139	7	away	away	ADV
arjefm-1289	139	8	at	at	ADP
arjefm-1289	139	9	both	both	CCONJ
arjefm-1289	139	10	growth	growth	NOUN
arjefm-1289	139	11	and	and	CCONJ
arjefm-1289	139	12	profit	profit	NOUN
arjefm-1289	139	13	margins	margin	NOUN
arjefm-1289	139	14	(	(	PUNCT
arjefm-1289	139	15	(	(	PUNCT
arjefm-1289	139	16	larson,2016	larson,2016	NUM
arjefm-1289	139	17	)	)	PUNCT
arjefm-1289	139	18	.	.	PUNCT
arjefm-1289	140	1	people	people	NOUN
arjefm-1289	140	2	frequently	frequently	ADV
arjefm-1289	140	3	question	question	VERB
arjefm-1289	140	4	why	why	SCONJ
arjefm-1289	140	5	there	there	PRON
arjefm-1289	140	6	is	be	VERB
arjefm-1289	140	7	so	so	ADV
arjefm-1289	140	8	much	much	ADJ
arjefm-1289	140	9	fraud	fraud	NOUN
arjefm-1289	140	10	and	and	CCONJ
arjefm-1289	140	11	why	why	SCONJ
arjefm-1289	140	12	it	it	PRON
arjefm-1289	140	13	is	be	AUX
arjefm-1289	140	14	not	not	PART
arjefm-1289	140	15	identified	identify	VERB
arjefm-1289	140	16	sooner	soon	ADV
arjefm-1289	140	17	to	to	PART
arjefm-1289	140	18	prevent	prevent	VERB
arjefm-1289	140	19	damages	damage	NOUN
arjefm-1289	140	20	.	.	PUNCT
arjefm-1289	141	1	fraud	fraud	NOUN
arjefm-1289	141	2	is	be	AUX
arjefm-1289	141	3	defined	define	VERB
arjefm-1289	141	4	as	as	ADP
arjefm-1289	141	5	a	a	DET
arjefm-1289	141	6	willful	willful	ADJ
arjefm-1289	141	7	disdain	disdain	NOUN
arjefm-1289	141	8	for	for	ADP
arjefm-1289	141	9	an	an	DET
arjefm-1289	141	10	organization	organization	NOUN
arjefm-1289	141	11	’s	’s	PART
arjefm-1289	141	12	structure	structure	NOUN
arjefm-1289	141	13	and	and	CCONJ
arjefm-1289	141	14	a	a	DET
arjefm-1289	141	15	concerted	concerted	ADJ
arjefm-1289	141	16	effort	effort	NOUN
arjefm-1289	141	17	to	to	PART
arjefm-1289	141	18	circumvent	circumvent	VERB
arjefm-1289	141	19	it	it	PRON
arjefm-1289	141	20	for	for	ADP
arjefm-1289	141	21	personal	personal	ADJ
arjefm-1289	141	22	gain	gain	NOUN
arjefm-1289	141	23	.	.	PUNCT
arjefm-1289	142	1	fraud	fraud	NOUN
arjefm-1289	142	2	is	be	AUX
arjefm-1289	142	3	commonly	commonly	ADV
arjefm-1289	142	4	defined	define	VERB
arjefm-1289	142	5	as	as	ADP
arjefm-1289	142	6	intentional	intentional	ADJ
arjefm-1289	142	7	deception	deception	NOUN
arjefm-1289	142	8	aimed	aim	VERB
arjefm-1289	142	9	at	at	ADP
arjefm-1289	142	10	securing	secure	VERB
arjefm-1289	142	11	unlawful	unlawful	ADJ
arjefm-1289	142	12	gain	gain	NOUN
arjefm-1289	142	13	or	or	CCONJ
arjefm-1289	142	14	depriving	deprive	VERB
arjefm-1289	142	15	others	other	NOUN
arjefm-1289	142	16	of	of	ADP
arjefm-1289	142	17	their	their	PRON
arjefm-1289	142	18	rightful	rightful	ADJ
arjefm-1289	142	19	resources	resource	NOUN
arjefm-1289	142	20	(	(	PUNCT
arjefm-1289	142	21	bello	bello	PROPN
arjefm-1289	142	22	&	&	CCONJ
arjefm-1289	142	23	thomas	thomas	PROPN
arjefm-1289	142	24	,	,	PUNCT
arjefm-1289	142	25	2023	2023	NUM
arjefm-1289	142	26	)	)	PUNCT
arjefm-1289	142	27	.	.	PUNCT
arjefm-1289	143	1	in	in	ADP
arjefm-1289	143	2	the	the	DET
arjefm-1289	143	3	nigerian	nigerian	ADJ
arjefm-1289	143	4	public	public	ADJ
arjefm-1289	143	5	sector	sector	NOUN
arjefm-1289	143	6	,	,	PUNCT
arjefm-1289	143	7	one	one	NUM
arjefm-1289	143	8	of	of	ADP
arjefm-1289	143	9	the	the	DET
arjefm-1289	143	10	most	most	ADV
arjefm-1289	143	11	pervasive	pervasive	ADJ
arjefm-1289	143	12	forms	form	NOUN
arjefm-1289	143	13	of	of	ADP
arjefm-1289	143	14	fraud	fraud	NOUN
arjefm-1289	143	15	is	be	AUX
arjefm-1289	143	16	payroll	payroll	NOUN
arjefm-1289	143	17	fraud	fraud	NOUN
arjefm-1289	143	18	,	,	PUNCT
arjefm-1289	143	19	particularly	particularly	ADV
arjefm-1289	143	20	involving	involve	VERB
arjefm-1289	143	21	ghost	ghost	NOUN
arjefm-1289	143	22	workers	worker	NOUN
arjefm-1289	143	23	—	—	PUNCT
arjefm-1289	143	24	non	non	ADJ
arjefm-1289	143	25	-	-	ADJ
arjefm-1289	143	26	existent	existent	ADJ
arjefm-1289	143	27	or	or	CCONJ
arjefm-1289	143	28	unauthorized	unauthorized	ADJ
arjefm-1289	143	29	individuals	individual	NOUN
arjefm-1289	143	30	listed	list	VERB
arjefm-1289	143	31	on	on	ADP
arjefm-1289	143	32	government	government	NOUN
arjefm-1289	143	33	payrolls	payroll	NOUN
arjefm-1289	143	34	.	.	PUNCT
arjefm-1289	144	1	this	this	DET
arjefm-1289	144	2	malpractice	malpractice	NOUN
arjefm-1289	144	3	results	result	VERB
arjefm-1289	144	4	in	in	ADP
arjefm-1289	144	5	significant	significant	ADJ
arjefm-1289	144	6	financial	financial	ADJ
arjefm-1289	144	7	losses	loss	NOUN
arjefm-1289	144	8	,	,	PUNCT
arjefm-1289	144	9	with	with	ADP
arjefm-1289	144	10	estimates	estimate	NOUN
arjefm-1289	144	11	indicating	indicate	VERB
arjefm-1289	144	12	that	that	SCONJ
arjefm-1289	144	13	nigeria	nigeria	PROPN
arjefm-1289	144	14	loses	lose	VERB
arjefm-1289	144	15	over	over	ADP
arjefm-1289	144	16	₦	₦	ADV
arjefm-1289	144	17	100	100	NUM
arjefm-1289	144	18	billion	billion	NUM
arjefm-1289	144	19	annually	annually	ADV
arjefm-1289	144	20	due	due	ADJ
arjefm-1289	144	21	to	to	ADP
arjefm-1289	144	22	ghost	ghost	NOUN
arjefm-1289	144	23	worker	worker	NOUN
arjefm-1289	144	24	schemes	scheme	NOUN
arjefm-1289	144	25	.	.	PUNCT
arjefm-1289	145	1	ghost	ghost	NOUN
arjefm-1289	145	2	worker	worker	NOUN
arjefm-1289	145	3	fraud	fraud	NOUN
arjefm-1289	145	4	encompasses	encompass	VERB
arjefm-1289	145	5	various	various	ADJ
arjefm-1289	145	6	deceptive	deceptive	ADJ
arjefm-1289	145	7	practices	practice	NOUN
arjefm-1289	145	8	,	,	PUNCT
arjefm-1289	145	9	including	include	VERB
arjefm-1289	145	10	the	the	DET
arjefm-1289	145	11	inclusion	inclusion	NOUN
arjefm-1289	145	12	of	of	ADP
arjefm-1289	145	13	fictitious	fictitious	ADJ
arjefm-1289	145	14	names	name	NOUN
arjefm-1289	145	15	,	,	PUNCT
arjefm-1289	145	16	impersonation	impersonation	NOUN
arjefm-1289	145	17	of	of	ADP
arjefm-1289	145	18	former	former	ADJ
arjefm-1289	145	19	employees	employee	NOUN
arjefm-1289	145	20	,	,	PUNCT
arjefm-1289	145	21	and	and	CCONJ
arjefm-1289	145	22	manipulation	manipulation	NOUN
arjefm-1289	145	23	of	of	ADP
arjefm-1289	145	24	employment	employment	NOUN
arjefm-1289	145	25	records	record	NOUN
arjefm-1289	145	26	to	to	PART
arjefm-1289	145	27	illicitly	illicitly	ADV
arjefm-1289	145	28	obtain	obtain	VERB
arjefm-1289	145	29	salaries	salary	NOUN
arjefm-1289	145	30	(	(	PUNCT
arjefm-1289	145	31	stransact	stransact	NOUN
arjefm-1289	145	32	,	,	PUNCT
arjefm-1289	145	33	2024	2024	NUM
arjefm-1289	145	34	)	)	PUNCT
arjefm-1289	145	35	.	.	PUNCT
arjefm-1289	146	1	these	these	DET
arjefm-1289	146	2	fraudulent	fraudulent	ADJ
arjefm-1289	146	3	activities	activity	NOUN
arjefm-1289	146	4	are	be	AUX
arjefm-1289	146	5	often	often	ADV
arjefm-1289	146	6	facilitated	facilitate	VERB
arjefm-1289	146	7	by	by	ADP
arjefm-1289	146	8	individuals	individual	NOUN
arjefm-1289	146	9	with	with	ADP
arjefm-1289	146	10	access	access	NOUN
arjefm-1289	146	11	to	to	ADP
arjefm-1289	146	12	payroll	payroll	NOUN
arjefm-1289	146	13	systems	system	NOUN
arjefm-1289	146	14	,	,	PUNCT
arjefm-1289	146	15	exploiting	exploit	VERB
arjefm-1289	146	16	weaknesses	weakness	NOUN
arjefm-1289	146	17	in	in	ADP
arjefm-1289	146	18	oversight	oversight	NOUN
arjefm-1289	146	19	and	and	CCONJ
arjefm-1289	146	20	verification	verification	NOUN
arjefm-1289	146	21	processes	process	NOUN
arjefm-1289	146	22	.	.	PUNCT
arjefm-1289	147	1	2.2	2.2	NUM
arjefm-1289	147	2	conceptual	conceptual	ADJ
arjefm-1289	147	3	framework	framework	NOUN
arjefm-1289	147	4	dependent	dependent	ADJ
arjefm-1289	147	5	variable	variable	NOUN
arjefm-1289	147	6	:	:	PUNCT
arjefm-1289	147	7	independent	independent	ADJ
arjefm-1289	147	8	variables	variable	NOUN
arjefm-1289	147	9	:	:	PUNCT
arjefm-1289	147	10	source	source	NOUN
arjefm-1289	147	11	:	:	PUNCT
arjefm-1289	147	12	researcher	researcher	NOUN
arjefm-1289	147	13	’s	’s	PART
arjefm-1289	147	14	conceptual	conceptual	ADJ
arjefm-1289	147	15	framework	framework	NOUN
arjefm-1289	147	16	design	design	NOUN
arjefm-1289	147	17	,	,	PUNCT
arjefm-1289	147	18	2025	2025	NUM
arjefm-1289	147	19	2.3	2.3	NUM
arjefm-1289	147	20	theoretical	theoretical	ADJ
arjefm-1289	147	21	framework	framework	NOUN
arjefm-1289	147	22	this	this	DET
arjefm-1289	147	23	study	study	NOUN
arjefm-1289	147	24	employed	employ	VERB
arjefm-1289	147	25	fraud	fraud	NOUN
arjefm-1289	147	26	triangle	triangle	NOUN
arjefm-1289	147	27	theory	theory	NOUN
arjefm-1289	147	28	to	to	PART
arjefm-1289	147	29	discuss	discuss	VERB
arjefm-1289	147	30	the	the	DET
arjefm-1289	147	31	study	study	NOUN
arjefm-1289	147	32	.	.	PUNCT
arjefm-1289	148	1	the	the	DET
arjefm-1289	148	2	fraud	fraud	NOUN
arjefm-1289	148	3	triangle	triangle	NOUN
arjefm-1289	148	4	theory	theory	NOUN
arjefm-1289	148	5	,	,	PUNCT
arjefm-1289	148	6	developed	develop	VERB
arjefm-1289	148	7	by	by	ADP
arjefm-1289	148	8	donald	donald	PROPN
arjefm-1289	148	9	cressey	cressey	PROPN
arjefm-1289	148	10	in	in	ADP
arjefm-1289	148	11	the	the	DET
arjefm-1289	148	12	1950s	1950	NOUN
arjefm-1289	148	13	,	,	PUNCT
arjefm-1289	148	14	originally	originally	ADV
arjefm-1289	148	15	emerged	emerge	VERB
arjefm-1289	148	16	from	from	ADP
arjefm-1289	148	17	criminological	criminological	ADJ
arjefm-1289	148	18	studies	study	NOUN
arjefm-1289	148	19	of	of	ADP
arjefm-1289	148	20	embezzlers	embezzler	NOUN
arjefm-1289	148	21	,	,	PUNCT
arjefm-1289	148	22	which	which	DET
arjefm-1289	148	23	fraud	fraud	NOUN
arjefm-1289	148	24	reduction	reduction	NOUN
arjefm-1289	148	25	tsa	tsa	NOUN
arjefm-1289	148	26	ippis	ippi	VERB
arjefm-1289	148	27	gifmis	gifmis	PROPN
arjefm-1289	148	28	e	e	PROPN
arjefm-1289	148	29	e	e	NOUN
arjefm-1289	148	30	profit	profit	NOUN
arjefm-1289	148	31	(	(	PUNCT
arjefm-1289	148	32	capital	capital	NOUN
arjefm-1289	148	33	)	)	PUNCT
arjefm-1289	148	34	appreciatio	appreciatio	NOUN
arjefm-1289	148	35	n	n	CCONJ
arjefm-1289	148	36	)	)	PUNCT
arjefm-1289	148	37	american	american	PROPN
arjefm-1289	148	38	research	research	PROPN
arjefm-1289	148	39	journal	journal	PROPN
arjefm-1289	148	40	of	of	ADP
arjefm-1289	148	41	economics	economic	NOUN
arjefm-1289	148	42	,	,	PUNCT
arjefm-1289	148	43	finance	finance	NOUN
arjefm-1289	148	44	and	and	CCONJ
arjefm-1289	148	45	management	management	NOUN
arjefm-1289	148	46	volume	volume	NOUN
arjefm-1289	148	47	13	13	NUM
arjefm-1289	148	48	issue	issue	NOUN
arjefm-1289	148	49	4	4	NUM
arjefm-1289	148	50	,	,	PUNCT
arjefm-1289	148	51	october	october	PROPN
arjefm-1289	148	52	-	-	PUNCT
arjefm-1289	148	53	december	december	PROPN
arjefm-1289	148	54	2025	2025	NUM
arjefm-1289	148	55	issn	issn	NOUN
arjefm-1289	148	56	:	:	PUNCT
arjefm-1289	148	57	2836	2836	NUM
arjefm-1289	148	58	-	-	SYM
arjefm-1289	148	59	9416	9416	NUM
arjefm-1289	148	60	impact	impact	NOUN
arjefm-1289	148	61	factor	factor	NOUN
arjefm-1289	148	62	:	:	PUNCT
arjefm-1289	148	63	6.41	6.41	NUM
arjefm-1289	148	64	journal	journal	NOUN
arjefm-1289	148	65	homepage	homepage	NOUN
arjefm-1289	148	66	:	:	PUNCT
arjefm-1289	148	67	https://americaserial.com/journals/index.php/arjefm	https://americaserial.com/journals/index.php/arjefm	PROPN
arjefm-1289	148	68	email	email	NOUN
arjefm-1289	148	69	:	:	PUNCT
arjefm-1289	148	70	contact@americaserial.com	contact@americaserial.com	PROPN
arjefm-1289	148	71	official	official	ADJ
arjefm-1289	148	72	journal	journal	PROPN
arjefm-1289	148	73	of	of	ADP
arjefm-1289	148	74	america	america	PROPN
arjefm-1289	148	75	serial	serial	PROPN
arjefm-1289	148	76	publication	publication	NOUN
arjefm-1289	148	77	american	american	PROPN
arjefm-1289	148	78	research	research	PROPN
arjefm-1289	148	79	journal	journal	PROPN
arjefm-1289	148	80	of	of	ADP
arjefm-1289	148	81	economics	economic	NOUN
arjefm-1289	148	82	,	,	PUNCT
arjefm-1289	148	83	finance	finance	NOUN
arjefm-1289	148	84	and	and	CCONJ
arjefm-1289	148	85	management	management	NOUN
arjefm-1289	148	86	https://americaserial.com/journals/index.php/arjefm	https://americaserial.com/journals/index.php/arjefm	NOUN
arjefm-1289	148	87	,	,	PUNCT
arjefm-1289	148	88	email	email	NOUN
arjefm-1289	148	89	:	:	PUNCT
arjefm-1289	148	90	contact@americaserial.com	contact@americaserial.com	X
arjefm-1289	149	1	59	59	NUM
arjefm-1289	150	1	|	|	ADV
arjefm-1289	150	2	p	p	ADP
arjefm-1289	150	3	a	a	DET
arjefm-1289	150	4	g	g	PROPN
arjefm-1289	150	5	e	e	NOUN
arjefm-1289	150	6	was	be	AUX
arjefm-1289	150	7	termed	term	VERB
arjefm-1289	150	8	“	"	PUNCT
arjefm-1289	150	9	trust	trust	NOUN
arjefm-1289	150	10	violators	violator	NOUN
arjefm-1289	150	11	.	.	PUNCT
arjefm-1289	150	12	”	"	PUNCT
arjefm-1289	151	1	cressey	cressey	NOUN
arjefm-1289	151	2	posited	posit	VERB
arjefm-1289	151	3	that	that	SCONJ
arjefm-1289	151	4	three	three	NUM
arjefm-1289	151	5	-	-	PUNCT
arjefm-1289	151	6	elements	element	NOUN
arjefm-1289	151	7	,	,	PUNCT
arjefm-1289	151	8	namely	namely	ADV
arjefm-1289	151	9	,	,	PUNCT
arjefm-1289	151	10	pressure	pressure	NOUN
arjefm-1289	151	11	,	,	PUNCT
arjefm-1289	151	12	opportunity	opportunity	NOUN
arjefm-1289	151	13	,	,	PUNCT
arjefm-1289	151	14	and	and	CCONJ
arjefm-1289	151	15	rationalization	rationalization	NOUN
arjefm-1289	151	16	—	—	PUNCT
arjefm-1289	151	17	must	must	AUX
arjefm-1289	151	18	coexist	coexist	VERB
arjefm-1289	151	19	for	for	ADP
arjefm-1289	151	20	occupational	occupational	ADJ
arjefm-1289	151	21	fraud	fraud	NOUN
arjefm-1289	151	22	to	to	PART
arjefm-1289	151	23	occur	occur	VERB
arjefm-1289	151	24	(	(	PUNCT
arjefm-1289	151	25	cressey	cressey	ADJ
arjefm-1289	151	26	,	,	PUNCT
arjefm-1289	151	27	1953	1953	NUM
arjefm-1289	151	28	)	)	PUNCT
arjefm-1289	151	29	.	.	PUNCT
arjefm-1289	152	1	in	in	ADP
arjefm-1289	152	2	financial	financial	ADJ
arjefm-1289	152	3	management	management	NOUN
arjefm-1289	152	4	literature	literature	NOUN
arjefm-1289	152	5	,	,	PUNCT
arjefm-1289	152	6	the	the	DET
arjefm-1289	152	7	theory	theory	NOUN
arjefm-1289	152	8	has	have	AUX
arjefm-1289	152	9	become	become	VERB
arjefm-1289	152	10	a	a	DET
arjefm-1289	152	11	foundational	foundational	ADJ
arjefm-1289	152	12	framework	framework	NOUN
arjefm-1289	152	13	for	for	ADP
arjefm-1289	152	14	understanding	understand	VERB
arjefm-1289	152	15	internal	internal	ADJ
arjefm-1289	152	16	fraud	fraud	NOUN
arjefm-1289	152	17	,	,	PUNCT
arjefm-1289	152	18	particularly	particularly	ADV
arjefm-1289	152	19	in	in	ADP
arjefm-1289	152	20	public	public	ADJ
arjefm-1289	152	21	sector	sector	NOUN
arjefm-1289	152	22	institutions	institution	NOUN
arjefm-1289	152	23	where	where	SCONJ
arjefm-1289	152	24	weak	weak	ADJ
arjefm-1289	152	25	controls	control	NOUN
arjefm-1289	152	26	create	create	VERB
arjefm-1289	152	27	opportunities	opportunity	NOUN
arjefm-1289	152	28	for	for	ADP
arjefm-1289	152	29	misappropriation	misappropriation	NOUN
arjefm-1289	152	30	.	.	PUNCT
arjefm-1289	153	1	in	in	ADP
arjefm-1289	153	2	the	the	DET
arjefm-1289	153	3	nigerian	nigerian	ADJ
arjefm-1289	153	4	public	public	ADJ
arjefm-1289	153	5	sector	sector	NOUN
arjefm-1289	153	6	,	,	PUNCT
arjefm-1289	153	7	reforms	reform	NOUN
arjefm-1289	153	8	such	such	ADJ
arjefm-1289	153	9	as	as	ADP
arjefm-1289	153	10	the	the	DET
arjefm-1289	153	11	treasury	treasury	PROPN
arjefm-1289	153	12	single	single	ADJ
arjefm-1289	153	13	account	account	NOUN
arjefm-1289	153	14	(	(	PUNCT
arjefm-1289	153	15	tsa	tsa	PROPN
arjefm-1289	153	16	)	)	PUNCT
arjefm-1289	153	17	,	,	PUNCT
arjefm-1289	153	18	integrated	integrate	VERB
arjefm-1289	153	19	payroll	payroll	NOUN
arjefm-1289	153	20	and	and	CCONJ
arjefm-1289	153	21	personnel	personnel	NOUN
arjefm-1289	153	22	information	information	NOUN
arjefm-1289	153	23	system	system	NOUN
arjefm-1289	153	24	(	(	PUNCT
arjefm-1289	153	25	ippis	ippis	ADJ
arjefm-1289	153	26	)	)	PUNCT
arjefm-1289	153	27	,	,	PUNCT
arjefm-1289	153	28	and	and	CCONJ
arjefm-1289	153	29	government	government	NOUN
arjefm-1289	153	30	integrated	integrate	VERB
arjefm-1289	153	31	financial	financial	ADJ
arjefm-1289	153	32	management	management	NOUN
arjefm-1289	153	33	information	information	NOUN
arjefm-1289	153	34	system	system	NOUN
arjefm-1289	153	35	(	(	PUNCT
arjefm-1289	153	36	gifmis	gifmis	ADV
arjefm-1289	153	37	)	)	PUNCT
arjefm-1289	153	38	are	be	AUX
arjefm-1289	153	39	directly	directly	ADV
arjefm-1289	153	40	aligned	align	VERB
arjefm-1289	153	41	with	with	ADP
arjefm-1289	153	42	the	the	DET
arjefm-1289	153	43	fraud	fraud	NOUN
arjefm-1289	153	44	triangle	triangle	NOUN
arjefm-1289	153	45	framework	framework	NOUN
arjefm-1289	153	46	by	by	ADP
arjefm-1289	153	47	targeting	target	VERB
arjefm-1289	153	48	the	the	DET
arjefm-1289	153	49	opportunity	opportunity	NOUN
arjefm-1289	153	50	leg	leg	NOUN
arjefm-1289	153	51	of	of	ADP
arjefm-1289	153	52	the	the	DET
arjefm-1289	153	53	triangle	triangle	NOUN
arjefm-1289	153	54	.	.	PUNCT
arjefm-1289	154	1	these	these	DET
arjefm-1289	154	2	systems	system	NOUN
arjefm-1289	154	3	introduce	introduce	VERB
arjefm-1289	154	4	automation	automation	NOUN
arjefm-1289	154	5	,	,	PUNCT
arjefm-1289	154	6	centralization	centralization	NOUN
arjefm-1289	154	7	,	,	PUNCT
arjefm-1289	154	8	and	and	CCONJ
arjefm-1289	154	9	real	real	ADJ
arjefm-1289	154	10	-	-	PUNCT
arjefm-1289	154	11	time	time	NOUN
arjefm-1289	154	12	monitoring	monitoring	NOUN
arjefm-1289	154	13	,	,	PUNCT
arjefm-1289	154	14	thereby	thereby	ADV
arjefm-1289	154	15	closing	close	VERB
arjefm-1289	154	16	loopholes	loophole	NOUN
arjefm-1289	154	17	that	that	PRON
arjefm-1289	154	18	previously	previously	ADV
arjefm-1289	154	19	allowed	allow	VERB
arjefm-1289	154	20	for	for	ADP
arjefm-1289	154	21	mismanagement	mismanagement	NOUN
arjefm-1289	154	22	and	and	CCONJ
arjefm-1289	154	23	fraud	fraud	NOUN
arjefm-1289	154	24	(	(	PUNCT
arjefm-1289	154	25	omodero	omodero	NOUN
arjefm-1289	154	26	&	&	CCONJ
arjefm-1289	154	27	alege	alege	PROPN
arjefm-1289	154	28	,	,	PUNCT
arjefm-1289	154	29	2023	2023	NUM
arjefm-1289	154	30	)	)	PUNCT
arjefm-1289	154	31	.	.	PUNCT
arjefm-1289	155	1	for	for	ADP
arjefm-1289	155	2	instance	instance	NOUN
arjefm-1289	155	3	,	,	PUNCT
arjefm-1289	155	4	tsa	tsa	NOUN
arjefm-1289	155	5	reduces	reduce	VERB
arjefm-1289	155	6	opportunities	opportunity	NOUN
arjefm-1289	155	7	for	for	ADP
arjefm-1289	155	8	fund	fund	NOUN
arjefm-1289	155	9	diversion	diversion	NOUN
arjefm-1289	155	10	by	by	ADP
arjefm-1289	155	11	consolidating	consolidate	VERB
arjefm-1289	155	12	government	government	NOUN
arjefm-1289	155	13	accounts	account	NOUN
arjefm-1289	155	14	.	.	PUNCT
arjefm-1289	156	1	ippis	ippis	PROPN
arjefm-1289	156	2	minimizes	minimize	VERB
arjefm-1289	156	3	payroll	payroll	NOUN
arjefm-1289	156	4	fraud	fraud	NOUN
arjefm-1289	156	5	through	through	ADP
arjefm-1289	156	6	biometric	biometric	ADJ
arjefm-1289	156	7	verification	verification	NOUN
arjefm-1289	156	8	and	and	CCONJ
arjefm-1289	156	9	centralized	centralized	ADJ
arjefm-1289	156	10	staff	staff	NOUN
arjefm-1289	156	11	records	record	NOUN
arjefm-1289	156	12	,	,	PUNCT
arjefm-1289	156	13	while	while	SCONJ
arjefm-1289	156	14	gifmis	gifmis	PROPN
arjefm-1289	156	15	ensures	ensure	VERB
arjefm-1289	156	16	transparent	transparent	ADJ
arjefm-1289	156	17	budgeting	budgeting	NOUN
arjefm-1289	156	18	and	and	CCONJ
arjefm-1289	156	19	expenditure	expenditure	NOUN
arjefm-1289	156	20	tracking	tracking	NOUN
arjefm-1289	156	21	.	.	PUNCT
arjefm-1289	157	1	by	by	ADP
arjefm-1289	157	2	mitigating	mitigate	VERB
arjefm-1289	157	3	opportunity	opportunity	NOUN
arjefm-1289	157	4	and	and	CCONJ
arjefm-1289	157	5	increasing	increase	VERB
arjefm-1289	157	6	transparency	transparency	NOUN
arjefm-1289	157	7	,	,	PUNCT
arjefm-1289	157	8	these	these	DET
arjefm-1289	157	9	reforms	reform	NOUN
arjefm-1289	157	10	make	make	VERB
arjefm-1289	157	11	rationalization	rationalization	NOUN
arjefm-1289	157	12	and	and	CCONJ
arjefm-1289	157	13	concealment	concealment	NOUN
arjefm-1289	157	14	more	more	ADV
arjefm-1289	157	15	difficult	difficult	ADJ
arjefm-1289	157	16	,	,	PUNCT
arjefm-1289	157	17	thereby	thereby	ADV
arjefm-1289	157	18	reducing	reduce	VERB
arjefm-1289	157	19	fraud	fraud	NOUN
arjefm-1289	157	20	incidence	incidence	NOUN
arjefm-1289	157	21	(	(	PUNCT
arjefm-1289	157	22	nwaiwu	nwaiwu	NOUN
arjefm-1289	157	23	&	&	CCONJ
arjefm-1289	157	24	adigwe	adigwe	PROPN
arjefm-1289	157	25	,	,	PUNCT
arjefm-1289	157	26	2022	2022	NUM
arjefm-1289	157	27	)	)	PUNCT
arjefm-1289	157	28	.	.	PUNCT
arjefm-1289	158	1	2.4	2.4	NUM
arjefm-1289	158	2	empirical	empirical	ADJ
arjefm-1289	158	3	review	review	VERB
arjefm-1289	158	4	several	several	ADJ
arjefm-1289	158	5	financial	financial	ADJ
arjefm-1289	158	6	management	management	NOUN
arjefm-1289	158	7	practices	practice	NOUN
arjefm-1289	158	8	have	have	AUX
arjefm-1289	158	9	been	be	AUX
arjefm-1289	158	10	introduced	introduce	VERB
arjefm-1289	158	11	to	to	AUX
arjefm-1289	158	12	reform	reform	VERB
arjefm-1289	158	13	and	and	CCONJ
arjefm-1289	158	14	improve	improve	VERB
arjefm-1289	158	15	public	public	ADJ
arjefm-1289	158	16	sector	sector	NOUN
arjefm-1289	158	17	performance	performance	NOUN
arjefm-1289	158	18	in	in	ADP
arjefm-1289	158	19	nigeria	nigeria	PROPN
arjefm-1289	158	20	.	.	PUNCT
arjefm-1289	159	1	the	the	DET
arjefm-1289	159	2	treasury	treasury	PROPN
arjefm-1289	159	3	single	single	ADJ
arjefm-1289	159	4	account	account	NOUN
arjefm-1289	159	5	(	(	PUNCT
arjefm-1289	159	6	tsa	tsa	PROPN
arjefm-1289	159	7	)	)	PUNCT
arjefm-1289	159	8	,	,	PUNCT
arjefm-1289	159	9	government	government	NOUN
arjefm-1289	159	10	integrated	integrate	VERB
arjefm-1289	159	11	financial	financial	ADJ
arjefm-1289	159	12	management	management	NOUN
arjefm-1289	159	13	information	information	NOUN
arjefm-1289	159	14	system	system	NOUN
arjefm-1289	159	15	(	(	PUNCT
arjefm-1289	159	16	gifmis	gifmis	NOUN
arjefm-1289	159	17	)	)	PUNCT
arjefm-1289	159	18	,	,	PUNCT
arjefm-1289	159	19	and	and	CCONJ
arjefm-1289	159	20	integrated	integrated	ADJ
arjefm-1289	159	21	personnel	personnel	NOUN
arjefm-1289	159	22	and	and	CCONJ
arjefm-1289	159	23	payroll	payroll	NOUN
arjefm-1289	159	24	information	information	NOUN
arjefm-1289	159	25	system	system	NOUN
arjefm-1289	159	26	(	(	PUNCT
arjefm-1289	159	27	ippis	ippis	PROPN
arjefm-1289	159	28	)	)	PUNCT
arjefm-1289	159	29	are	be	AUX
arjefm-1289	159	30	notable	notable	ADJ
arjefm-1289	159	31	examples	example	NOUN
arjefm-1289	159	32	of	of	ADP
arjefm-1289	159	33	the	the	DET
arjefm-1289	159	34	modern	modern	ADJ
arjefm-1289	159	35	financial	financial	ADJ
arjefm-1289	159	36	management	management	NOUN
arjefm-1289	159	37	practices	practice	NOUN
arjefm-1289	159	38	into	into	ADP
arjefm-1289	159	39	the	the	DET
arjefm-1289	159	40	nigerian	nigerian	ADJ
arjefm-1289	159	41	public	public	ADJ
arjefm-1289	159	42	sector	sector	NOUN
arjefm-1289	159	43	space	space	NOUN
arjefm-1289	159	44	.	.	PUNCT
arjefm-1289	160	1	bashir	bashir	PROPN
arjefm-1289	160	2	(	(	PUNCT
arjefm-1289	160	3	2016	2016	NUM
arjefm-1289	160	4	)	)	PUNCT
arjefm-1289	160	5	evaluated	evaluate	VERB
arjefm-1289	160	6	the	the	DET
arjefm-1289	160	7	effects	effect	NOUN
arjefm-1289	160	8	of	of	ADP
arjefm-1289	160	9	treasury	treasury	PROPN
arjefm-1289	160	10	single	single	ADJ
arjefm-1289	160	11	account	account	NOUN
arjefm-1289	160	12	on	on	ADP
arjefm-1289	160	13	public	public	ADJ
arjefm-1289	160	14	finance	finance	NOUN
arjefm-1289	160	15	management	management	NOUN
arjefm-1289	160	16	in	in	ADP
arjefm-1289	160	17	nigeria	nigeria	PROPN
arjefm-1289	160	18	.	.	PUNCT
arjefm-1289	161	1	the	the	DET
arjefm-1289	161	2	study	study	NOUN
arjefm-1289	161	3	examined	examine	VERB
arjefm-1289	161	4	the	the	DET
arjefm-1289	161	5	extent	extent	NOUN
arjefm-1289	161	6	to	to	PART
arjefm-1289	161	7	which	which	PRON
arjefm-1289	161	8	treasury	treasury	NOUN
arjefm-1289	161	9	single	single	ADJ
arjefm-1289	161	10	account	account	NOUN
arjefm-1289	161	11	can	can	AUX
arjefm-1289	161	12	block	block	VERB
arjefm-1289	161	13	financial	financial	ADJ
arjefm-1289	161	14	leakages	leakage	NOUN
arjefm-1289	161	15	,	,	PUNCT
arjefm-1289	161	16	promotes	promote	VERB
arjefm-1289	161	17	transparency	transparency	NOUN
arjefm-1289	161	18	and	and	CCONJ
arjefm-1289	161	19	accountability	accountability	NOUN
arjefm-1289	161	20	in	in	ADP
arjefm-1289	161	21	the	the	DET
arjefm-1289	161	22	public	public	ADJ
arjefm-1289	161	23	financial	financial	ADJ
arjefm-1289	161	24	management	management	NOUN
arjefm-1289	161	25	.	.	PUNCT
arjefm-1289	162	1	both	both	DET
arjefm-1289	162	2	primary	primary	ADJ
arjefm-1289	162	3	and	and	CCONJ
arjefm-1289	162	4	secondary	secondary	ADJ
arjefm-1289	162	5	data	datum	NOUN
arjefm-1289	162	6	was	be	AUX
arjefm-1289	162	7	employed	employ	VERB
arjefm-1289	162	8	.	.	PUNCT
arjefm-1289	163	1	the	the	DET
arjefm-1289	163	2	populations	population	NOUN
arjefm-1289	163	3	of	of	ADP
arjefm-1289	163	4	study	study	NOUN
arjefm-1289	163	5	were	be	AUX
arjefm-1289	163	6	drawn	draw	VERB
arjefm-1289	163	7	from	from	ADP
arjefm-1289	163	8	ministries	ministry	NOUN
arjefm-1289	163	9	,	,	PUNCT
arjefm-1289	163	10	department	department	NOUN
arjefm-1289	163	11	and	and	CCONJ
arjefm-1289	163	12	agencies	agency	NOUN
arjefm-1289	163	13	(	(	PUNCT
arjefm-1289	163	14	mdas	mda	NOUN
arjefm-1289	163	15	)	)	PUNCT
arjefm-1289	163	16	within	within	ADP
arjefm-1289	163	17	bauchi	bauchi	ADJ
arjefm-1289	163	18	metropolis	metropolis	NOUN
arjefm-1289	163	19	and	and	CCONJ
arjefm-1289	163	20	a	a	DET
arjefm-1289	163	21	sample	sample	NOUN
arjefm-1289	163	22	of	of	ADP
arjefm-1289	163	23	72	72	NUM
arjefm-1289	163	24	respondents	respondent	NOUN
arjefm-1289	163	25	were	be	AUX
arjefm-1289	163	26	chosen	choose	VERB
arjefm-1289	163	27	through	through	ADP
arjefm-1289	163	28	judgment	judgment	NOUN
arjefm-1289	163	29	sampling	sample	VERB
arjefm-1289	163	30	technique	technique	NOUN
arjefm-1289	163	31	.	.	PUNCT
arjefm-1289	164	1	pearson	pearson	PROPN
arjefm-1289	164	2	correlation	correlation	NOUN
arjefm-1289	164	3	technique	technique	NOUN
arjefm-1289	164	4	was	be	AUX
arjefm-1289	164	5	used	use	VERB
arjefm-1289	164	6	to	to	PART
arjefm-1289	164	7	analyze	analyze	VERB
arjefm-1289	164	8	using	use	VERB
arjefm-1289	164	9	the	the	DET
arjefm-1289	164	10	pearson	pearson	NOUN
arjefm-1289	164	11	correlation	correlation	NOUN
arjefm-1289	164	12	techniques	technique	NOUN
arjefm-1289	164	13	.	.	PUNCT
arjefm-1289	165	1	the	the	DET
arjefm-1289	165	2	result	result	NOUN
arjefm-1289	165	3	of	of	ADP
arjefm-1289	165	4	this	this	DET
arjefm-1289	165	5	research	research	NOUN
arjefm-1289	165	6	showed	show	VERB
arjefm-1289	165	7	that	that	SCONJ
arjefm-1289	165	8	adoption	adoption	NOUN
arjefm-1289	165	9	of	of	ADP
arjefm-1289	165	10	a	a	DET
arjefm-1289	165	11	treasury	treasury	NOUN
arjefm-1289	165	12	single	single	ADJ
arjefm-1289	165	13	account	account	NOUN
arjefm-1289	165	14	(	(	PUNCT
arjefm-1289	165	15	tsa	tsa	PROPN
arjefm-1289	165	16	)	)	PUNCT
arjefm-1289	165	17	is	be	AUX
arjefm-1289	165	18	capable	capable	ADJ
arjefm-1289	165	19	of	of	ADP
arjefm-1289	165	20	plugging	plug	VERB
arjefm-1289	165	21	financial	financial	ADJ
arjefm-1289	165	22	loopholes	loophole	NOUN
arjefm-1289	165	23	,	,	PUNCT
arjefm-1289	165	24	promoting	promote	VERB
arjefm-1289	165	25	transparency	transparency	NOUN
arjefm-1289	165	26	and	and	CCONJ
arjefm-1289	165	27	accountability	accountability	NOUN
arjefm-1289	165	28	in	in	ADP
arjefm-1289	165	29	the	the	DET
arjefm-1289	165	30	public	public	ADJ
arjefm-1289	165	31	financial	financial	ADJ
arjefm-1289	165	32	system	system	NOUN
arjefm-1289	165	33	.	.	PUNCT
arjefm-1289	166	1	the	the	DET
arjefm-1289	166	2	study	study	NOUN
arjefm-1289	166	3	recommends	recommend	VERB
arjefm-1289	166	4	that	that	SCONJ
arjefm-1289	166	5	for	for	ADP
arjefm-1289	166	6	the	the	DET
arjefm-1289	166	7	success	success	NOUN
arjefm-1289	166	8	of	of	ADP
arjefm-1289	166	9	this	this	DET
arjefm-1289	166	10	policy	policy	NOUN
arjefm-1289	166	11	government	government	NOUN
arjefm-1289	166	12	should	should	AUX
arjefm-1289	166	13	promulgate	promulgate	VERB
arjefm-1289	166	14	more	more	ADJ
arjefm-1289	166	15	legislation	legislation	NOUN
arjefm-1289	166	16	to	to	PART
arjefm-1289	166	17	make	make	VERB
arjefm-1289	166	18	it	it	PRON
arjefm-1289	166	19	mandatory	mandatory	ADJ
arjefm-1289	166	20	for	for	ADP
arjefm-1289	166	21	all	all	DET
arjefm-1289	166	22	the	the	DET
arjefm-1289	166	23	three	three	NUM
arjefm-1289	166	24	tiers	tier	NOUN
arjefm-1289	166	25	of	of	ADP
arjefm-1289	166	26	government	government	NOUN
arjefm-1289	166	27	in	in	ADP
arjefm-1289	166	28	nigeria	nigeria	PROPN
arjefm-1289	166	29	.	.	PUNCT
arjefm-1289	167	1	kanu	kanu	PROPN
arjefm-1289	167	2	(	(	PUNCT
arjefm-1289	167	3	2016	2016	NUM
arjefm-1289	167	4	)	)	PUNCT
arjefm-1289	167	5	assessed	assess	VERB
arjefm-1289	167	6	the	the	DET
arjefm-1289	167	7	positive	positive	ADJ
arjefm-1289	167	8	effect	effect	NOUN
arjefm-1289	167	9	of	of	ADP
arjefm-1289	167	10	implementation	implementation	NOUN
arjefm-1289	167	11	of	of	ADP
arjefm-1289	167	12	tsa	tsa	NOUN
arjefm-1289	167	13	on	on	ADP
arjefm-1289	167	14	the	the	DET
arjefm-1289	167	15	economy	economy	NOUN
arjefm-1289	167	16	,	,	PUNCT
arjefm-1289	167	17	the	the	DET
arjefm-1289	167	18	public	public	ADJ
arjefm-1289	167	19	accounting	accounting	NOUN
arjefm-1289	167	20	system	system	NOUN
arjefm-1289	167	21	and	and	CCONJ
arjefm-1289	167	22	the	the	DET
arjefm-1289	167	23	undesired	undesired	ADJ
arjefm-1289	167	24	consequences	consequence	NOUN
arjefm-1289	167	25	on	on	ADP
arjefm-1289	167	26	the	the	DET
arjefm-1289	167	27	liquidity	liquidity	NOUN
arjefm-1289	167	28	base	base	NOUN
arjefm-1289	167	29	and	and	CCONJ
arjefm-1289	167	30	presentation	presentation	NOUN
arjefm-1289	167	31	of	of	ADP
arjefm-1289	167	32	banking	banking	NOUN
arjefm-1289	167	33	sector	sector	NOUN
arjefm-1289	167	34	in	in	ADP
arjefm-1289	167	35	nigeria	nigeria	PROPN
arjefm-1289	167	36	.	.	PUNCT
arjefm-1289	168	1	the	the	DET
arjefm-1289	168	2	populations	population	NOUN
arjefm-1289	168	3	of	of	ADP
arjefm-1289	168	4	the	the	DET
arjefm-1289	168	5	study	study	NOUN
arjefm-1289	168	6	were	be	AUX
arjefm-1289	168	7	drawn	draw	VERB
arjefm-1289	168	8	from	from	ADP
arjefm-1289	168	9	24	24	NUM
arjefm-1289	168	10	banks	bank	NOUN
arjefm-1289	168	11	in	in	ADP
arjefm-1289	168	12	nigeria	nigeria	PROPN
arjefm-1289	168	13	and	and	CCONJ
arjefm-1289	168	14	the	the	DET
arjefm-1289	168	15	samples	sample	NOUN
arjefm-1289	168	16	of	of	ADP
arjefm-1289	168	17	ten	ten	NUM
arjefm-1289	168	18	banks	bank	NOUN
arjefm-1289	168	19	were	be	AUX
arjefm-1289	168	20	chosen	choose	VERB
arjefm-1289	168	21	through	through	ADP
arjefm-1289	168	22	descriptive	descriptive	ADJ
arjefm-1289	168	23	and	and	CCONJ
arjefm-1289	168	24	inferential	inferential	ADJ
arjefm-1289	168	25	statistics	statistic	NOUN
arjefm-1289	168	26	.	.	PUNCT
arjefm-1289	169	1	the	the	DET
arjefm-1289	169	2	data	datum	NOUN
arjefm-1289	169	3	were	be	AUX
arjefm-1289	169	4	analyzed	analyze	VERB
arjefm-1289	169	5	using	use	VERB
arjefm-1289	169	6	american	american	ADJ
arjefm-1289	169	7	research	research	PROPN
arjefm-1289	169	8	journal	journal	PROPN
arjefm-1289	169	9	of	of	ADP
arjefm-1289	169	10	economics	economic	NOUN
arjefm-1289	169	11	,	,	PUNCT
arjefm-1289	169	12	finance	finance	NOUN
arjefm-1289	169	13	and	and	CCONJ
arjefm-1289	169	14	management	management	NOUN
arjefm-1289	169	15	volume	volume	NOUN
arjefm-1289	169	16	13	13	NUM
arjefm-1289	169	17	issue	issue	NOUN
arjefm-1289	169	18	4	4	NUM
arjefm-1289	169	19	,	,	PUNCT
arjefm-1289	169	20	october	october	PROPN
arjefm-1289	169	21	-	-	PUNCT
arjefm-1289	169	22	december	december	PROPN
arjefm-1289	169	23	2025	2025	NUM
arjefm-1289	169	24	issn	issn	NOUN
arjefm-1289	169	25	:	:	PUNCT
arjefm-1289	169	26	2836	2836	NUM
arjefm-1289	169	27	-	-	SYM
arjefm-1289	169	28	9416	9416	NUM
arjefm-1289	169	29	impact	impact	NOUN
arjefm-1289	169	30	factor	factor	NOUN
arjefm-1289	169	31	:	:	PUNCT
arjefm-1289	169	32	6.41	6.41	NUM
arjefm-1289	169	33	journal	journal	NOUN
arjefm-1289	169	34	homepage	homepage	NOUN
arjefm-1289	169	35	:	:	PUNCT
arjefm-1289	169	36	https://americaserial.com/journals/index.php/arjefm	https://americaserial.com/journals/index.php/arjefm	PROPN
arjefm-1289	169	37	email	email	NOUN
arjefm-1289	169	38	:	:	PUNCT
arjefm-1289	169	39	contact@americaserial.com	contact@americaserial.com	PROPN
arjefm-1289	169	40	official	official	ADJ
arjefm-1289	169	41	journal	journal	PROPN
arjefm-1289	169	42	of	of	ADP
arjefm-1289	169	43	america	america	PROPN
arjefm-1289	169	44	serial	serial	PROPN
arjefm-1289	169	45	publication	publication	NOUN
arjefm-1289	169	46	american	american	PROPN
arjefm-1289	169	47	research	research	PROPN
arjefm-1289	169	48	journal	journal	PROPN
arjefm-1289	169	49	of	of	ADP
arjefm-1289	169	50	economics	economic	NOUN
arjefm-1289	169	51	,	,	PUNCT
arjefm-1289	169	52	finance	finance	NOUN
arjefm-1289	169	53	and	and	CCONJ
arjefm-1289	169	54	management	management	NOUN
arjefm-1289	169	55	https://americaserial.com/journals/index.php/arjefm	https://americaserial.com/journals/index.php/arjefm	NOUN
arjefm-1289	169	56	,	,	PUNCT
arjefm-1289	169	57	email	email	NOUN
arjefm-1289	169	58	:	:	PUNCT
arjefm-1289	170	1	contact@americaserial.com	contact@americaserial.com	X
arjefm-1289	171	1	60	60	NUM
arjefm-1289	172	1	|	|	ADV
arjefm-1289	172	2	p	p	X
arjefm-1289	172	3	a	a	DET
arjefm-1289	172	4	g	g	NOUN
arjefm-1289	172	5	e	e	NOUN
arjefm-1289	172	6	chi	chi	ADJ
arjefm-1289	172	7	-	-	PUNCT
arjefm-1289	172	8	square	square	NOUN
arjefm-1289	172	9	.	.	PUNCT
arjefm-1289	173	1	the	the	DET
arjefm-1289	173	2	results	result	NOUN
arjefm-1289	173	3	obtained	obtain	VERB
arjefm-1289	173	4	established	establish	VERB
arjefm-1289	173	5	that	that	SCONJ
arjefm-1289	173	6	the	the	DET
arjefm-1289	173	7	implementation	implementation	NOUN
arjefm-1289	173	8	of	of	ADP
arjefm-1289	173	9	tsa	tsa	NOUN
arjefm-1289	173	10	in	in	ADP
arjefm-1289	173	11	the	the	DET
arjefm-1289	173	12	public	public	ADJ
arjefm-1289	173	13	accounting	accounting	NOUN
arjefm-1289	173	14	system	system	NOUN
arjefm-1289	173	15	impacted	impact	VERB
arjefm-1289	173	16	negatively	negatively	ADV
arjefm-1289	173	17	on	on	ADP
arjefm-1289	173	18	the	the	DET
arjefm-1289	173	19	liquidity	liquidity	NOUN
arjefm-1289	173	20	base	base	NOUN
arjefm-1289	173	21	and	and	CCONJ
arjefm-1289	173	22	the	the	DET
arjefm-1289	173	23	performance	performance	NOUN
arjefm-1289	173	24	of	of	ADP
arjefm-1289	173	25	banking	banking	NOUN
arjefm-1289	173	26	sector	sector	NOUN
arjefm-1289	173	27	in	in	ADP
arjefm-1289	173	28	nigeria	nigeria	PROPN
arjefm-1289	173	29	.	.	PUNCT
arjefm-1289	174	1	the	the	DET
arjefm-1289	174	2	study	study	NOUN
arjefm-1289	174	3	recommends	recommend	VERB
arjefm-1289	174	4	that	that	SCONJ
arjefm-1289	174	5	cbn	cbn	PROPN
arjefm-1289	174	6	and	and	CCONJ
arjefm-1289	174	7	the	the	DET
arjefm-1289	174	8	government	government	NOUN
arjefm-1289	174	9	should	should	AUX
arjefm-1289	174	10	come	come	VERB
arjefm-1289	174	11	up	up	ADP
arjefm-1289	174	12	with	with	ADP
arjefm-1289	174	13	an	an	DET
arjefm-1289	174	14	arrangement	arrangement	NOUN
arjefm-1289	174	15	to	to	PART
arjefm-1289	174	16	address	address	VERB
arjefm-1289	174	17	the	the	DET
arjefm-1289	174	18	issue	issue	NOUN
arjefm-1289	174	19	of	of	ADP
arjefm-1289	174	20	tsa	tsa	NOUN
arjefm-1289	174	21	considering	consider	VERB
arjefm-1289	174	22	the	the	DET
arjefm-1289	174	23	impact	impact	NOUN
arjefm-1289	174	24	of	of	ADP
arjefm-1289	174	25	the	the	DET
arjefm-1289	174	26	activities	activity	NOUN
arjefm-1289	174	27	as	as	ADP
arjefm-1289	174	28	the	the	DET
arjefm-1289	174	29	important	important	ADJ
arjefm-1289	174	30	factor	factor	NOUN
arjefm-1289	174	31	for	for	ADP
arjefm-1289	174	32	efficient	efficient	ADJ
arjefm-1289	174	33	management	management	NOUN
arjefm-1289	174	34	,	,	PUNCT
arjefm-1289	174	35	control	control	NOUN
arjefm-1289	174	36	of	of	ADP
arjefm-1289	174	37	government	government	NOUN
arjefm-1289	174	38	's	's	PART
arjefm-1289	174	39	cash	cash	NOUN
arjefm-1289	174	40	resources	resource	NOUN
arjefm-1289	174	41	as	as	ADV
arjefm-1289	174	42	well	well	ADV
arjefm-1289	174	43	as	as	ADP
arjefm-1289	174	44	sustainability	sustainability	NOUN
arjefm-1289	174	45	of	of	ADP
arjefm-1289	174	46	banks	bank	NOUN
arjefm-1289	174	47	.	.	PUNCT
arjefm-1289	175	1	badejo	badejo	VERB
arjefm-1289	175	2	et	et	PROPN
arjefm-1289	175	3	al	al	PROPN
arjefm-1289	175	4	(	(	PUNCT
arjefm-1289	175	5	2017	2017	NUM
arjefm-1289	175	6	)	)	PUNCT
arjefm-1289	175	7	using	use	VERB
arjefm-1289	175	8	exploratory	exploratory	ADJ
arjefm-1289	175	9	study	study	NOUN
arjefm-1289	175	10	of	of	ADP
arjefm-1289	175	11	the	the	DET
arjefm-1289	175	12	nexus	nexus	NOUN
arjefm-1289	175	13	of	of	ADP
arjefm-1289	175	14	tsa	tsa	NOUN
arjefm-1289	175	15	policy	policy	NOUN
arjefm-1289	175	16	in	in	ADP
arjefm-1289	175	17	nigeria	nigeria	PROPN
arjefm-1289	175	18	:	:	PUNCT
arjefm-1289	175	19	an	an	DET
arjefm-1289	175	20	exploratory	exploratory	ADJ
arjefm-1289	175	21	discourse	discourse	NOUN
arjefm-1289	175	22	observed	observe	VERB
arjefm-1289	175	23	that	that	SCONJ
arjefm-1289	175	24	the	the	DET
arjefm-1289	175	25	implementation	implementation	NOUN
arjefm-1289	175	26	of	of	ADP
arjefm-1289	175	27	the	the	DET
arjefm-1289	175	28	policy	policy	NOUN
arjefm-1289	175	29	is	be	AUX
arjefm-1289	175	30	critical	critical	ADJ
arjefm-1289	175	31	towards	towards	ADP
arjefm-1289	175	32	curbing	curb	VERB
arjefm-1289	175	33	financial	financial	ADJ
arjefm-1289	175	34	leakages	leakage	NOUN
arjefm-1289	175	35	,	,	PUNCT
arjefm-1289	175	36	excesses	excess	NOUN
arjefm-1289	175	37	as	as	ADP
arjefm-1289	175	38	in	in	ADP
arjefm-1289	175	39	public	public	ADJ
arjefm-1289	175	40	finance	finance	NOUN
arjefm-1289	175	41	,	,	PUNCT
arjefm-1289	175	42	it	it	PRON
arjefm-1289	175	43	eliminates	eliminate	VERB
arjefm-1289	175	44	financial	financial	ADJ
arjefm-1289	175	45	indiscipline	indiscipline	NOUN
arjefm-1289	175	46	and	and	CCONJ
arjefm-1289	175	47	ensure	ensure	VERB
arjefm-1289	175	48	adequate	adequate	ADJ
arjefm-1289	175	49	fund	fund	NOUN
arjefm-1289	175	50	flow	flow	NOUN
arjefm-1289	175	51	that	that	PRON
arjefm-1289	175	52	will	will	AUX
arjefm-1289	175	53	be	be	AUX
arjefm-1289	175	54	channeled	channel	VERB
arjefm-1289	175	55	to	to	ADP
arjefm-1289	175	56	critical	critical	ADJ
arjefm-1289	175	57	sectors	sector	NOUN
arjefm-1289	175	58	of	of	ADP
arjefm-1289	175	59	the	the	DET
arjefm-1289	175	60	economy	economy	NOUN
arjefm-1289	175	61	.	.	PUNCT
arjefm-1289	176	1	thus	thus	ADV
arjefm-1289	176	2	,	,	PUNCT
arjefm-1289	176	3	guiding	guide	VERB
arjefm-1289	176	4	government	government	NOUN
arjefm-1289	176	5	in	in	ADP
arjefm-1289	176	6	its	its	PRON
arjefm-1289	176	7	’	'	PUNCT
arjefm-1289	176	8	spending	spending	NOUN
arjefm-1289	176	9	and	and	CCONJ
arjefm-1289	176	10	receipts	receipt	NOUN
arjefm-1289	176	11	towards	towards	ADP
arjefm-1289	176	12	accelerating	accelerate	VERB
arjefm-1289	176	13	the	the	DET
arjefm-1289	176	14	rate	rate	NOUN
arjefm-1289	176	15	of	of	ADP
arjefm-1289	176	16	national	national	ADJ
arjefm-1289	176	17	growth	growth	NOUN
arjefm-1289	176	18	and	and	CCONJ
arjefm-1289	176	19	development	development	NOUN
arjefm-1289	176	20	.	.	PUNCT
arjefm-1289	177	1	this	this	PRON
arjefm-1289	177	2	is	be	AUX
arjefm-1289	177	3	made	make	VERB
arjefm-1289	177	4	in	in	ADP
arjefm-1289	177	5	line	line	NOUN
arjefm-1289	177	6	with	with	ADP
arjefm-1289	177	7	trajectory	trajectory	NOUN
arjefm-1289	177	8	of	of	ADP
arjefm-1289	177	9	the	the	DET
arjefm-1289	177	10	extant	extant	ADJ
arjefm-1289	177	11	mismanagement	mismanagement	NOUN
arjefm-1289	177	12	of	of	ADP
arjefm-1289	177	13	government	government	NOUN
arjefm-1289	177	14	resources	resource	NOUN
arjefm-1289	177	15	.	.	PUNCT
arjefm-1289	178	1	the	the	DET
arjefm-1289	178	2	study	study	NOUN
arjefm-1289	178	3	drew	draw	VERB
arjefm-1289	178	4	references	reference	NOUN
arjefm-1289	178	5	from	from	ADP
arjefm-1289	178	6	previous	previous	ADJ
arjefm-1289	178	7	experiences	experience	NOUN
arjefm-1289	178	8	of	of	ADP
arjefm-1289	178	9	developed	develop	VERB
arjefm-1289	178	10	countries	country	NOUN
arjefm-1289	178	11	such	such	ADJ
arjefm-1289	178	12	as	as	ADP
arjefm-1289	178	13	france	france	PROPN
arjefm-1289	178	14	,	,	PUNCT
arjefm-1289	178	15	uk	uk	PROPN
arjefm-1289	178	16	and	and	CCONJ
arjefm-1289	178	17	other	other	ADJ
arjefm-1289	178	18	countries	country	NOUN
arjefm-1289	178	19	.	.	PUNCT
arjefm-1289	179	1	oyedokun	oyedokun	NOUN
arjefm-1289	179	2	(	(	PUNCT
arjefm-1289	179	3	2016	2016	NUM
arjefm-1289	179	4	)	)	PUNCT
arjefm-1289	179	5	using	use	VERB
arjefm-1289	179	6	meta	meta	ADJ
arjefm-1289	179	7	-	-	PUNCT
arjefm-1289	179	8	analysis	analysis	NOUN
arjefm-1289	179	9	to	to	PART
arjefm-1289	179	10	study	study	VERB
arjefm-1289	179	11	the	the	DET
arjefm-1289	179	12	imperative	imperative	NOUN
arjefm-1289	179	13	of	of	ADP
arjefm-1289	179	14	tsa	tsa	PROPN
arjefm-1289	179	15	in	in	ADP
arjefm-1289	179	16	nigeria	nigeria	PROPN
arjefm-1289	179	17	focusing	focus	VERB
arjefm-1289	179	18	on	on	ADP
arjefm-1289	179	19	public	public	ADJ
arjefm-1289	179	20	federal	federal	ADJ
arjefm-1289	179	21	institutions	institution	NOUN
arjefm-1289	179	22	as	as	SCONJ
arjefm-1289	179	23	the	the	DET
arjefm-1289	179	24	case	case	NOUN
arjefm-1289	179	25	study	study	NOUN
arjefm-1289	179	26	reported	report	VERB
arjefm-1289	179	27	mixed	mixed	ADJ
arjefm-1289	179	28	results	result	NOUN
arjefm-1289	179	29	.	.	PUNCT
arjefm-1289	180	1	he	he	PRON
arjefm-1289	180	2	recommended	recommend	VERB
arjefm-1289	180	3	tsa	tsa	NOUN
arjefm-1289	180	4	for	for	ADP
arjefm-1289	180	5	the	the	DET
arjefm-1289	180	6	prevention	prevention	NOUN
arjefm-1289	180	7	of	of	ADP
arjefm-1289	180	8	fraudulent	fraudulent	ADJ
arjefm-1289	180	9	activities	activity	NOUN
arjefm-1289	180	10	and	and	CCONJ
arjefm-1289	180	11	enable	enable	VERB
arjefm-1289	180	12	government	government	NOUN
arjefm-1289	180	13	to	to	PART
arjefm-1289	180	14	monitor	monitor	VERB
arjefm-1289	180	15	its	its	PRON
arjefm-1289	180	16	resources	resource	NOUN
arjefm-1289	180	17	at	at	ADP
arjefm-1289	180	18	a	a	DET
arjefm-1289	180	19	glance	glance	NOUN
arjefm-1289	180	20	.	.	PUNCT
arjefm-1289	181	1	he	he	PRON
arjefm-1289	181	2	further	far	ADV
arjefm-1289	181	3	noted	note	VERB
arjefm-1289	181	4	that	that	SCONJ
arjefm-1289	181	5	despite	despite	SCONJ
arjefm-1289	181	6	the	the	DET
arjefm-1289	181	7	legion	legion	NOUN
arjefm-1289	181	8	of	of	ADP
arjefm-1289	181	9	benefits	benefit	NOUN
arjefm-1289	181	10	of	of	ADP
arjefm-1289	181	11	tsa	tsa	NOUN
arjefm-1289	181	12	,	,	PUNCT
arjefm-1289	181	13	its	its	PRON
arjefm-1289	181	14	challenges	challenge	NOUN
arjefm-1289	181	15	are	be	AUX
arjefm-1289	181	16	abounded	abound	VERB
arjefm-1289	181	17	in	in	ADP
arjefm-1289	181	18	nigeria	nigeria	PROPN
arjefm-1289	181	19	.	.	PUNCT
arjefm-1289	182	1	though	though	ADV
arjefm-1289	182	2	,	,	PUNCT
arjefm-1289	182	3	care	care	NOUN
arjefm-1289	182	4	must	must	AUX
arjefm-1289	182	5	be	be	AUX
arjefm-1289	182	6	taken	take	VERB
arjefm-1289	182	7	in	in	ADP
arjefm-1289	182	8	order	order	NOUN
arjefm-1289	182	9	not	not	PART
arjefm-1289	182	10	to	to	PART
arjefm-1289	182	11	allow	allow	VERB
arjefm-1289	182	12	the	the	DET
arjefm-1289	182	13	unenthusiastic	unenthusiastic	ADJ
arjefm-1289	182	14	effect	effect	NOUN
arjefm-1289	182	15	of	of	ADP
arjefm-1289	182	16	tsa	tsa	NOUN
arjefm-1289	182	17	to	to	PART
arjefm-1289	182	18	overpower	overpower	VERB
arjefm-1289	182	19	the	the	DET
arjefm-1289	182	20	meaning	meaning	NOUN
arjefm-1289	182	21	of	of	ADP
arjefm-1289	182	22	government	government	NOUN
arjefm-1289	182	23	.	.	PUNCT
arjefm-1289	183	1	kankpan	kankpan	PROPN
arjefm-1289	183	2	et	et	PROPN
arjefm-1289	183	3	al	al	PROPN
arjefm-1289	183	4	.	.	PROPN
arjefm-1289	183	5	,	,	PUNCT
arjefm-1289	183	6	(	(	PUNCT
arjefm-1289	183	7	2022	2022	NUM
arjefm-1289	183	8	)	)	PUNCT
arjefm-1289	183	9	examined	examine	VERB
arjefm-1289	183	10	the	the	DET
arjefm-1289	183	11	extents	extent	NOUN
arjefm-1289	183	12	to	to	PART
arjefm-1289	183	13	which	which	PRON
arjefm-1289	183	14	the	the	DET
arjefm-1289	183	15	implementation	implementation	NOUN
arjefm-1289	183	16	of	of	ADP
arjefm-1289	183	17	the	the	DET
arjefm-1289	183	18	tsa	tsa	NOUN
arjefm-1289	183	19	policy	policy	NOUN
arjefm-1289	183	20	has	have	AUX
arjefm-1289	183	21	affected	affect	VERB
arjefm-1289	183	22	the	the	DET
arjefm-1289	183	23	minimization	minimization	NOUN
arjefm-1289	183	24	of	of	ADP
arjefm-1289	183	25	corruption	corruption	NOUN
arjefm-1289	183	26	and	and	CCONJ
arjefm-1289	183	27	other	other	ADJ
arjefm-1289	183	28	unwholesome	unwholesome	ADJ
arjefm-1289	183	29	fraudulent	fraudulent	ADJ
arjefm-1289	183	30	practices	practice	NOUN
arjefm-1289	183	31	in	in	ADP
arjefm-1289	183	32	the	the	DET
arjefm-1289	183	33	nigerian	nigerian	ADJ
arjefm-1289	183	34	public	public	ADJ
arjefm-1289	183	35	sector	sector	NOUN
arjefm-1289	183	36	.	.	PUNCT
arjefm-1289	184	1	the	the	DET
arjefm-1289	184	2	study	study	NOUN
arjefm-1289	184	3	was	be	AUX
arjefm-1289	184	4	conducted	conduct	VERB
arjefm-1289	184	5	as	as	ADP
arjefm-1289	184	6	a	a	DET
arjefm-1289	184	7	conceptual	conceptual	ADJ
arjefm-1289	184	8	study	study	NOUN
arjefm-1289	184	9	by	by	ADP
arjefm-1289	184	10	reviewing	review	VERB
arjefm-1289	184	11	the	the	DET
arjefm-1289	184	12	works	work	NOUN
arjefm-1289	184	13	of	of	ADP
arjefm-1289	184	14	several	several	ADJ
arjefm-1289	184	15	other	other	ADJ
arjefm-1289	184	16	researchers	researcher	NOUN
arjefm-1289	184	17	regarding	regard	VERB
arjefm-1289	184	18	the	the	DET
arjefm-1289	184	19	effect	effect	NOUN
arjefm-1289	184	20	of	of	ADP
arjefm-1289	184	21	tsa	tsa	PROPN
arjefm-1289	184	22	.	.	PUNCT
arjefm-1289	185	1	the	the	DET
arjefm-1289	185	2	study	study	NOUN
arjefm-1289	185	3	concluded	conclude	VERB
arjefm-1289	185	4	that	that	SCONJ
arjefm-1289	185	5	notwithstanding	notwithstanding	ADP
arjefm-1289	185	6	the	the	DET
arjefm-1289	185	7	various	various	ADJ
arjefm-1289	185	8	strategies	strategy	NOUN
arjefm-1289	185	9	put	put	VERB
arjefm-1289	185	10	in	in	ADP
arjefm-1289	185	11	place	place	NOUN
arjefm-1289	185	12	by	by	ADP
arjefm-1289	185	13	successive	successive	ADJ
arjefm-1289	185	14	administrations	administration	NOUN
arjefm-1289	185	15	in	in	ADP
arjefm-1289	185	16	nigeria	nigeria	PROPN
arjefm-1289	185	17	to	to	PART
arjefm-1289	185	18	combat	combat	VERB
arjefm-1289	185	19	corruption	corruption	NOUN
arjefm-1289	185	20	and	and	CCONJ
arjefm-1289	185	21	public	public	ADJ
arjefm-1289	185	22	sector	sector	NOUN
arjefm-1289	185	23	fraud	fraud	NOUN
arjefm-1289	185	24	,	,	PUNCT
arjefm-1289	185	25	it	it	PRON
arjefm-1289	185	26	has	have	AUX
arjefm-1289	185	27	persisted	persist	VERB
arjefm-1289	185	28	because	because	SCONJ
arjefm-1289	185	29	of	of	ADP
arjefm-1289	185	30	the	the	DET
arjefm-1289	185	31	lack	lack	NOUN
arjefm-1289	185	32	of	of	ADP
arjefm-1289	185	33	political	political	ADJ
arjefm-1289	185	34	will	will	NOUN
arjefm-1289	185	35	to	to	PART
arjefm-1289	185	36	put	put	VERB
arjefm-1289	185	37	a	a	DET
arjefm-1289	185	38	definite	definite	ADJ
arjefm-1289	185	39	end	end	NOUN
arjefm-1289	185	40	to	to	ADP
arjefm-1289	185	41	the	the	DET
arjefm-1289	185	42	monster	monster	NOUN
arjefm-1289	185	43	.	.	PUNCT
arjefm-1289	186	1	the	the	DET
arjefm-1289	186	2	study	study	NOUN
arjefm-1289	186	3	recommended	recommend	VERB
arjefm-1289	186	4	that	that	SCONJ
arjefm-1289	186	5	the	the	DET
arjefm-1289	186	6	government	government	NOUN
arjefm-1289	186	7	through	through	ADP
arjefm-1289	186	8	appropriate	appropriate	ADJ
arjefm-1289	186	9	agencies	agency	NOUN
arjefm-1289	186	10	should	should	AUX
arjefm-1289	186	11	strengthen	strengthen	VERB
arjefm-1289	186	12	the	the	DET
arjefm-1289	186	13	process	process	NOUN
arjefm-1289	186	14	of	of	ADP
arjefm-1289	186	15	tsa	tsa	PROPN
arjefm-1289	186	16	compliance	compliance	NOUN
arjefm-1289	186	17	ajao	ajao	NOUN
arjefm-1289	186	18	,	,	PUNCT
arjefm-1289	186	19	et	et	PROPN
arjefm-1289	186	20	al	al	PROPN
arjefm-1289	186	21	.	.	PROPN
arjefm-1289	186	22	,	,	PUNCT
arjefm-1289	186	23	(	(	PUNCT
arjefm-1289	186	24	2022	2022	NUM
arjefm-1289	186	25	)	)	PUNCT
arjefm-1289	186	26	study	study	NOUN
arjefm-1289	186	27	examined	examine	VERB
arjefm-1289	186	28	the	the	DET
arjefm-1289	186	29	effect	effect	NOUN
arjefm-1289	186	30	of	of	ADP
arjefm-1289	186	31	government	government	NOUN
arjefm-1289	186	32	integrated	integrate	VERB
arjefm-1289	186	33	management	management	NOUN
arjefm-1289	186	34	information	information	NOUN
arjefm-1289	186	35	system	system	NOUN
arjefm-1289	186	36	on	on	ADP
arjefm-1289	186	37	fraud	fraud	NOUN
arjefm-1289	186	38	prevention	prevention	NOUN
arjefm-1289	186	39	in	in	ADP
arjefm-1289	186	40	nigerian	nigerian	PROPN
arjefm-1289	186	41	.	.	PUNCT
arjefm-1289	187	1	survey	survey	NOUN
arjefm-1289	187	2	design	design	NOUN
arjefm-1289	187	3	was	be	AUX
arjefm-1289	187	4	adopted	adopt	VERB
arjefm-1289	187	5	.	.	PUNCT
arjefm-1289	188	1	one	one	NUM
arjefm-1289	188	2	hundred	hundred	NUM
arjefm-1289	188	3	and	and	CCONJ
arjefm-1289	188	4	thirty	thirty	NUM
arjefm-1289	188	5	-	-	PUNCT
arjefm-1289	188	6	seven	seven	NUM
arjefm-1289	188	7	(	(	PUNCT
arjefm-1289	188	8	137	137	NUM
arjefm-1289	188	9	)	)	PUNCT
arjefm-1289	188	10	copies	copy	NOUN
arjefm-1289	188	11	of	of	ADP
arjefm-1289	188	12	questionnaires	questionnaire	NOUN
arjefm-1289	188	13	were	be	AUX
arjefm-1289	188	14	administered	administer	VERB
arjefm-1289	188	15	to	to	ADP
arjefm-1289	188	16	government	government	NOUN
arjefm-1289	188	17	employees	employee	NOUN
arjefm-1289	188	18	in	in	ADP
arjefm-1289	188	19	the	the	DET
arjefm-1289	188	20	selected	select	VERB
arjefm-1289	188	21	agencies	agency	NOUN
arjefm-1289	188	22	and	and	CCONJ
arjefm-1289	188	23	one	one	NUM
arjefm-1289	188	24	hundred	hundred	NUM
arjefm-1289	188	25	and	and	CCONJ
arjefm-1289	188	26	thirty	thirty	NUM
arjefm-1289	188	27	-	-	PUNCT
arjefm-1289	188	28	three	three	NUM
arjefm-1289	188	29	(	(	PUNCT
arjefm-1289	188	30	133	133	NUM
arjefm-1289	188	31	)	)	PUNCT
arjefm-1289	188	32	were	be	AUX
arjefm-1289	188	33	returned	return	VERB
arjefm-1289	188	34	.	.	PUNCT
arjefm-1289	189	1	descriptive	descriptive	ADJ
arjefm-1289	189	2	and	and	CCONJ
arjefm-1289	189	3	inferential	inferential	ADJ
arjefm-1289	189	4	(	(	PUNCT
arjefm-1289	189	5	multiple	multiple	ADJ
arjefm-1289	189	6	regression	regression	NOUN
arjefm-1289	189	7	)	)	PUNCT
arjefm-1289	189	8	were	be	AUX
arjefm-1289	189	9	used	use	VERB
arjefm-1289	189	10	to	to	PART
arjefm-1289	189	11	analyse	analyse	VERB
arjefm-1289	189	12	the	the	DET
arjefm-1289	189	13	data	datum	NOUN
arjefm-1289	189	14	.	.	PUNCT
arjefm-1289	190	1	the	the	DET
arjefm-1289	190	2	result	result	NOUN
arjefm-1289	190	3	of	of	ADP
arjefm-1289	190	4	the	the	DET
arjefm-1289	190	5	finding	finding	NOUN
arjefm-1289	190	6	shows	show	VERB
arjefm-1289	190	7	that	that	SCONJ
arjefm-1289	190	8	integrated	integrate	VERB
arjefm-1289	190	9	financial	financial	ADJ
arjefm-1289	190	10	management	management	NOUN
arjefm-1289	190	11	information	information	NOUN
arjefm-1289	190	12	has	have	VERB
arjefm-1289	190	13	significant	significant	ADJ
arjefm-1289	190	14	effect	effect	NOUN
arjefm-1289	190	15	on	on	ADP
arjefm-1289	190	16	fraud	fraud	NOUN
arjefm-1289	190	17	prevention	prevention	NOUN
arjefm-1289	190	18	in	in	ADP
arjefm-1289	190	19	nigerian	nigerian	ADJ
arjefm-1289	190	20	public	public	ADJ
arjefm-1289	190	21	sector	sector	NOUN
arjefm-1289	190	22	.	.	PUNCT
arjefm-1289	191	1	adj	adj	PROPN
arjefm-1289	191	2	.	.	PROPN
arjefm-1289	191	3	r2=	r2=	PROPN
arjefm-1289	191	4	0.64	0.64	NUM
arjefm-1289	191	5	,	,	PUNCT
arjefm-1289	191	6	f	f	PROPN
arjefm-1289	191	7	statistics	statistic	NOUN
arjefm-1289	191	8	35.862	35.862	NUM
arjefm-1289	191	9	,	,	PUNCT
arjefm-1289	191	10	pvalue	pvalue	NOUN
arjefm-1289	191	11	.	.	PUNCT
arjefm-1289	192	1	the	the	DET
arjefm-1289	192	2	study	study	NOUN
arjefm-1289	192	3	concluded	conclude	VERB
arjefm-1289	192	4	that	that	SCONJ
arjefm-1289	192	5	integrated	integrate	VERB
arjefm-1289	192	6	financial	financial	ADJ
arjefm-1289	192	7	management	management	NOUN
arjefm-1289	192	8	information	information	NOUN
arjefm-1289	192	9	system	system	NOUN
arjefm-1289	192	10	has	have	VERB
arjefm-1289	192	11	significant	significant	ADJ
arjefm-1289	192	12	effect	effect	NOUN
arjefm-1289	192	13	on	on	ADP
arjefm-1289	192	14	fraud	fraud	NOUN
arjefm-1289	192	15	management	management	NOUN
arjefm-1289	192	16	.	.	PUNCT
arjefm-1289	193	1	the	the	DET
arjefm-1289	193	2	study	study	NOUN
arjefm-1289	193	3	recommended	recommend	VERB
arjefm-1289	193	4	that	that	SCONJ
arjefm-1289	193	5	the	the	DET
arjefm-1289	193	6	federal	federal	ADJ
arjefm-1289	193	7	government	government	NOUN
arjefm-1289	193	8	should	should	AUX
arjefm-1289	193	9	maintain	maintain	VERB
arjefm-1289	193	10	the	the	DET
arjefm-1289	193	11	integrated	integrate	VERB
arjefm-1289	193	12	financial	financial	ADJ
arjefm-1289	193	13	management	management	NOUN
arjefm-1289	193	14	system	system	NOUN
arjefm-1289	193	15	so	so	SCONJ
arjefm-1289	193	16	that	that	SCONJ
arjefm-1289	193	17	when	when	SCONJ
arjefm-1289	193	18	power	power	NOUN
arjefm-1289	193	19	changes	change	NOUN
arjefm-1289	193	20	,	,	PUNCT
arjefm-1289	193	21	american	american	PROPN
arjefm-1289	193	22	research	research	PROPN
arjefm-1289	193	23	journal	journal	PROPN
arjefm-1289	193	24	of	of	ADP
arjefm-1289	193	25	economics	economic	NOUN
arjefm-1289	193	26	,	,	PUNCT
arjefm-1289	193	27	finance	finance	NOUN
arjefm-1289	193	28	and	and	CCONJ
arjefm-1289	193	29	management	management	NOUN
arjefm-1289	193	30	volume	volume	NOUN
arjefm-1289	193	31	13	13	NUM
arjefm-1289	193	32	issue	issue	NOUN
arjefm-1289	193	33	4	4	NUM
arjefm-1289	193	34	,	,	PUNCT
arjefm-1289	193	35	october	october	PROPN
arjefm-1289	193	36	-	-	PUNCT
arjefm-1289	193	37	december	december	PROPN
arjefm-1289	193	38	2025	2025	NUM
arjefm-1289	193	39	issn	issn	NOUN
arjefm-1289	193	40	:	:	PUNCT
arjefm-1289	193	41	2836	2836	NUM
arjefm-1289	193	42	-	-	SYM
arjefm-1289	193	43	9416	9416	NUM
arjefm-1289	193	44	impact	impact	NOUN
arjefm-1289	193	45	factor	factor	NOUN
arjefm-1289	193	46	:	:	PUNCT
arjefm-1289	193	47	6.41	6.41	NUM
arjefm-1289	193	48	journal	journal	NOUN
arjefm-1289	193	49	homepage	homepage	NOUN
arjefm-1289	193	50	:	:	PUNCT
arjefm-1289	193	51	https://americaserial.com/journals/index.php/arjefm	https://americaserial.com/journals/index.php/arjefm	PROPN
arjefm-1289	193	52	email	email	NOUN
arjefm-1289	193	53	:	:	PUNCT
arjefm-1289	193	54	contact@americaserial.com	contact@americaserial.com	PROPN
arjefm-1289	193	55	official	official	ADJ
arjefm-1289	193	56	journal	journal	PROPN
arjefm-1289	193	57	of	of	ADP
arjefm-1289	193	58	america	america	PROPN
arjefm-1289	193	59	serial	serial	PROPN
arjefm-1289	193	60	publication	publication	NOUN
arjefm-1289	193	61	american	american	PROPN
arjefm-1289	193	62	research	research	PROPN
arjefm-1289	193	63	journal	journal	PROPN
arjefm-1289	193	64	of	of	ADP
arjefm-1289	193	65	economics	economic	NOUN
arjefm-1289	193	66	,	,	PUNCT
arjefm-1289	193	67	finance	finance	NOUN
arjefm-1289	193	68	and	and	CCONJ
arjefm-1289	193	69	management	management	NOUN
arjefm-1289	193	70	https://americaserial.com/journals/index.php/arjefm	https://americaserial.com/journals/index.php/arjefm	NOUN
arjefm-1289	193	71	,	,	PUNCT
arjefm-1289	193	72	email	email	NOUN
arjefm-1289	193	73	:	:	PUNCT
arjefm-1289	193	74	contact@americaserial.com	contact@americaserial.com	X
arjefm-1289	194	1	61	61	NUM
arjefm-1289	195	1	|	|	ADV
arjefm-1289	195	2	p	p	NOUN
arjefm-1289	195	3	a	a	DET
arjefm-1289	195	4	g	g	NOUN
arjefm-1289	195	5	e	e	NOUN
arjefm-1289	195	6	they	they	PRON
arjefm-1289	195	7	will	will	AUX
arjefm-1289	195	8	continue	continue	VERB
arjefm-1289	195	9	to	to	PART
arjefm-1289	195	10	use	use	VERB
arjefm-1289	195	11	the	the	DET
arjefm-1289	195	12	system	system	NOUN
arjefm-1289	195	13	that	that	PRON
arjefm-1289	195	14	is	be	AUX
arjefm-1289	195	15	already	already	ADV
arjefm-1289	195	16	in	in	ADP
arjefm-1289	195	17	place	place	NOUN
arjefm-1289	195	18	to	to	PART
arjefm-1289	195	19	avoid	avoid	VERB
arjefm-1289	195	20	stagnating	stagnate	VERB
arjefm-1289	195	21	economic	economic	ADJ
arjefm-1289	195	22	growth	growth	NOUN
arjefm-1289	195	23	and	and	CCONJ
arjefm-1289	195	24	development	development	NOUN
arjefm-1289	195	25	.	.	PUNCT
arjefm-1289	196	1	izang	izang	PROPN
arjefm-1289	196	2	et	et	PROPN
arjefm-1289	196	3	al	al	PROPN
arjefm-1289	196	4	.	.	PROPN
arjefm-1289	196	5	,	,	PUNCT
arjefm-1289	196	6	(	(	PUNCT
arjefm-1289	196	7	2024	2024	NUM
arjefm-1289	196	8	)	)	PUNCT
arjefm-1289	196	9	study	study	NOUN
arjefm-1289	196	10	looked	look	VERB
arjefm-1289	196	11	at	at	ADP
arjefm-1289	196	12	how	how	SCONJ
arjefm-1289	196	13	integrated	integrated	ADJ
arjefm-1289	196	14	management	management	NOUN
arjefm-1289	196	15	information	information	NOUN
arjefm-1289	196	16	systems	system	NOUN
arjefm-1289	196	17	affected	affect	VERB
arjefm-1289	196	18	fraud	fraud	NOUN
arjefm-1289	196	19	monitoring	monitoring	NOUN
arjefm-1289	196	20	and	and	CCONJ
arjefm-1289	196	21	detection	detection	NOUN
arjefm-1289	196	22	in	in	ADP
arjefm-1289	196	23	the	the	DET
arjefm-1289	196	24	nigerian	nigerian	ADJ
arjefm-1289	196	25	public	public	ADJ
arjefm-1289	196	26	sector	sector	NOUN
arjefm-1289	196	27	.	.	PUNCT
arjefm-1289	197	1	a	a	DET
arjefm-1289	197	2	survey	survey	NOUN
arjefm-1289	197	3	design	design	NOUN
arjefm-1289	197	4	was	be	AUX
arjefm-1289	197	5	used	use	VERB
arjefm-1289	197	6	.	.	PUNCT
arjefm-1289	198	1	government	government	NOUN
arjefm-1289	198	2	employees	employee	NOUN
arjefm-1289	198	3	in	in	ADP
arjefm-1289	198	4	the	the	DET
arjefm-1289	198	5	chosen	choose	VERB
arjefm-1289	198	6	agencies	agency	NOUN
arjefm-1289	198	7	were	be	AUX
arjefm-1289	198	8	given	give	VERB
arjefm-1289	198	9	137	137	NUM
arjefm-1289	198	10	questionnaires	questionnaire	NOUN
arjefm-1289	198	11	;	;	PUNCT
arjefm-1289	198	12	133	133	NUM
arjefm-1289	198	13	of	of	ADP
arjefm-1289	198	14	them	they	PRON
arjefm-1289	198	15	were	be	AUX
arjefm-1289	198	16	returned	return	VERB
arjefm-1289	198	17	.	.	PUNCT
arjefm-1289	199	1	both	both	PRON
arjefm-1289	199	2	descriptive	descriptive	ADJ
arjefm-1289	199	3	and	and	CCONJ
arjefm-1289	199	4	inferential	inferential	ADJ
arjefm-1289	199	5	(	(	PUNCT
arjefm-1289	199	6	multiple	multiple	ADJ
arjefm-1289	199	7	regression	regression	NOUN
arjefm-1289	199	8	)	)	PUNCT
arjefm-1289	199	9	methods	method	NOUN
arjefm-1289	199	10	were	be	AUX
arjefm-1289	199	11	used	use	VERB
arjefm-1289	199	12	to	to	PART
arjefm-1289	199	13	analyze	analyze	VERB
arjefm-1289	199	14	the	the	DET
arjefm-1289	199	15	data	datum	NOUN
arjefm-1289	199	16	.	.	PUNCT
arjefm-1289	200	1	integrated	integrate	VERB
arjefm-1289	200	2	financial	financial	ADJ
arjefm-1289	200	3	management	management	NOUN
arjefm-1289	200	4	information	information	NOUN
arjefm-1289	200	5	has	have	VERB
arjefm-1289	200	6	a	a	DET
arjefm-1289	200	7	significant	significant	ADJ
arjefm-1289	200	8	impact	impact	NOUN
arjefm-1289	200	9	on	on	ADP
arjefm-1289	200	10	fraud	fraud	NOUN
arjefm-1289	200	11	detection	detection	NOUN
arjefm-1289	200	12	in	in	ADP
arjefm-1289	200	13	the	the	DET
arjefm-1289	200	14	nigerian	nigerian	ADJ
arjefm-1289	200	15	public	public	ADJ
arjefm-1289	200	16	sector	sector	NOUN
arjefm-1289	200	17	,	,	PUNCT
arjefm-1289	200	18	according	accord	VERB
arjefm-1289	200	19	to	to	ADP
arjefm-1289	200	20	the	the	DET
arjefm-1289	200	21	findings	finding	NOUN
arjefm-1289	200	22	.	.	PUNCT
arjefm-1289	201	1	information	information	NOUN
arjefm-1289	201	2	from	from	ADP
arjefm-1289	201	3	integrated	integrate	VERB
arjefm-1289	201	4	financial	financial	ADJ
arjefm-1289	201	5	management	management	NOUN
arjefm-1289	201	6	has	have	VERB
arjefm-1289	201	7	a	a	DET
arjefm-1289	201	8	significant	significant	ADJ
arjefm-1289	201	9	impact	impact	NOUN
arjefm-1289	201	10	on	on	ADP
arjefm-1289	201	11	nigeria	nigeria	PROPN
arjefm-1289	201	12	’s	’s	PART
arjefm-1289	201	13	public	public	ADJ
arjefm-1289	201	14	sector	sector	NOUN
arjefm-1289	201	15	’s	’s	PART
arjefm-1289	201	16	ability	ability	NOUN
arjefm-1289	201	17	to	to	PART
arjefm-1289	201	18	monitor	monitor	VERB
arjefm-1289	201	19	fraud	fraud	NOUN
arjefm-1289	201	20	.	.	PUNCT
arjefm-1289	202	1	the	the	DET
arjefm-1289	202	2	integrated	integrate	VERB
arjefm-1289	202	3	financial	financial	ADJ
arjefm-1289	202	4	management	management	NOUN
arjefm-1289	202	5	information	information	NOUN
arjefm-1289	202	6	system	system	NOUN
arjefm-1289	202	7	can	can	AUX
arjefm-1289	202	8	monitor	monitor	VERB
arjefm-1289	202	9	and	and	CCONJ
arjefm-1289	202	10	detect	detect	VERB
arjefm-1289	202	11	fraud	fraud	NOUN
arjefm-1289	202	12	,	,	PUNCT
arjefm-1289	202	13	according	accord	VERB
arjefm-1289	202	14	to	to	ADP
arjefm-1289	202	15	the	the	DET
arjefm-1289	202	16	study	study	NOUN
arjefm-1289	202	17	’s	’s	PART
arjefm-1289	202	18	findings	finding	NOUN
arjefm-1289	202	19	,	,	PUNCT
arjefm-1289	202	20	and	and	CCONJ
arjefm-1289	202	21	it	it	PRON
arjefm-1289	202	22	is	be	AUX
arjefm-1289	202	23	recommended	recommend	VERB
arjefm-1289	202	24	that	that	SCONJ
arjefm-1289	202	25	the	the	DET
arjefm-1289	202	26	federal	federal	ADJ
arjefm-1289	202	27	government	government	NOUN
arjefm-1289	202	28	’s	’s	PART
arjefm-1289	202	29	gifmis	gifmis	PROPN
arjefm-1289	202	30	officers	officer	NOUN
arjefm-1289	202	31	make	make	VERB
arjefm-1289	202	32	sure	sure	ADJ
arjefm-1289	202	33	the	the	DET
arjefm-1289	202	34	system	system	NOUN
arjefm-1289	202	35	is	be	AUX
arjefm-1289	202	36	upgraded	upgrade	VERB
arjefm-1289	202	37	to	to	PART
arjefm-1289	202	38	include	include	VERB
arjefm-1289	202	39	new	new	ADJ
arjefm-1289	202	40	capabilities	capability	NOUN
arjefm-1289	202	41	.	.	PUNCT
arjefm-1289	203	1	instances	instance	NOUN
arjefm-1289	203	2	of	of	ADP
arjefm-1289	203	3	fraud	fraud	NOUN
arjefm-1289	203	4	should	should	AUX
arjefm-1289	203	5	not	not	PART
arjefm-1289	203	6	be	be	AUX
arjefm-1289	203	7	kept	keep	VERB
arjefm-1289	203	8	secret	secret	ADJ
arjefm-1289	203	9	;	;	PUNCT
arjefm-1289	203	10	instead	instead	ADV
arjefm-1289	203	11	,	,	PUNCT
arjefm-1289	203	12	they	they	PRON
arjefm-1289	203	13	should	should	AUX
arjefm-1289	203	14	be	be	AUX
arjefm-1289	203	15	made	make	VERB
arjefm-1289	203	16	known	know	VERB
arjefm-1289	203	17	,	,	PUNCT
arjefm-1289	203	18	and	and	CCONJ
arjefm-1289	203	19	those	those	PRON
arjefm-1289	203	20	responsible	responsible	ADJ
arjefm-1289	203	21	should	should	AUX
arjefm-1289	203	22	be	be	AUX
arjefm-1289	203	23	held	hold	VERB
arjefm-1289	203	24	accountable	accountable	ADJ
arjefm-1289	203	25	.	.	PUNCT
arjefm-1289	204	1	micah	micah	PROPN
arjefm-1289	204	2	and	and	CCONJ
arjefm-1289	204	3	ngerobo	ngerobo	PROPN
arjefm-1289	204	4	-	-	PUNCT
arjefm-1289	204	5	a	a	DET
arjefm-1289	204	6	(	(	PUNCT
arjefm-1289	204	7	2025	2025	NUM
arjefm-1289	204	8	)	)	PUNCT
arjefm-1289	204	9	examine	examine	VERB
arjefm-1289	204	10	the	the	DET
arjefm-1289	204	11	effect	effect	NOUN
arjefm-1289	204	12	of	of	ADP
arjefm-1289	204	13	the	the	DET
arjefm-1289	204	14	integrated	integrate	VERB
arjefm-1289	204	15	payroll	payroll	NOUN
arjefm-1289	204	16	and	and	CCONJ
arjefm-1289	204	17	personnel	personnel	NOUN
arjefm-1289	204	18	information	information	NOUN
arjefm-1289	204	19	system	system	NOUN
arjefm-1289	204	20	on	on	ADP
arjefm-1289	204	21	wage	wage	NOUN
arjefm-1289	204	22	fraud	fraud	NOUN
arjefm-1289	204	23	control	control	NOUN
arjefm-1289	204	24	in	in	ADP
arjefm-1289	204	25	nigeria	nigeria	PROPN
arjefm-1289	204	26	’s	’s	PART
arjefm-1289	204	27	federal	federal	PROPN
arjefm-1289	204	28	ministry	ministry	PROPN
arjefm-1289	204	29	of	of	ADP
arjefm-1289	204	30	education	education	PROPN
arjefm-1289	204	31	.	.	PUNCT
arjefm-1289	205	1	specifically	specifically	ADV
arjefm-1289	205	2	,	,	PUNCT
arjefm-1289	205	3	it	it	PRON
arjefm-1289	205	4	assessed	assess	VERB
arjefm-1289	205	5	the	the	DET
arjefm-1289	205	6	influence	influence	NOUN
arjefm-1289	205	7	of	of	ADP
arjefm-1289	205	8	biometric	biometric	ADJ
arjefm-1289	205	9	verification	verification	NOUN
arjefm-1289	205	10	,	,	PUNCT
arjefm-1289	205	11	payroll	payroll	NOUN
arjefm-1289	205	12	automation	automation	NOUN
arjefm-1289	205	13	,	,	PUNCT
arjefm-1289	205	14	real	real	ADJ
arjefm-1289	205	15	-	-	PUNCT
arjefm-1289	205	16	time	time	NOUN
arjefm-1289	205	17	staff	staff	NOUN
arjefm-1289	205	18	record	record	NOUN
arjefm-1289	205	19	updating	updating	NOUN
arjefm-1289	205	20	,	,	PUNCT
arjefm-1289	205	21	and	and	CCONJ
arjefm-1289	205	22	compliance	compliance	NOUN
arjefm-1289	205	23	with	with	ADP
arjefm-1289	205	24	audit	audit	NOUN
arjefm-1289	205	25	protocols	protocol	NOUN
arjefm-1289	205	26	on	on	ADP
arjefm-1289	205	27	reducing	reduce	VERB
arjefm-1289	205	28	wage	wage	NOUN
arjefm-1289	205	29	fraud	fraud	NOUN
arjefm-1289	205	30	.	.	PUNCT
arjefm-1289	206	1	the	the	DET
arjefm-1289	206	2	research	research	NOUN
arjefm-1289	206	3	adopted	adopt	VERB
arjefm-1289	206	4	a	a	DET
arjefm-1289	206	5	survey	survey	NOUN
arjefm-1289	206	6	design	design	NOUN
arjefm-1289	206	7	,	,	PUNCT
arjefm-1289	206	8	targeting	target	VERB
arjefm-1289	206	9	administrative	administrative	ADJ
arjefm-1289	206	10	,	,	PUNCT
arjefm-1289	206	11	finance	finance	NOUN
arjefm-1289	206	12	,	,	PUNCT
arjefm-1289	206	13	and	and	CCONJ
arjefm-1289	206	14	human	human	ADJ
arjefm-1289	206	15	resource	resource	NOUN
arjefm-1289	206	16	personnel	personnel	NOUN
arjefm-1289	206	17	from	from	ADP
arjefm-1289	206	18	the	the	DET
arjefm-1289	206	19	nigeria	nigeria	PROPN
arjefm-1289	206	20	’s	’s	PART
arjefm-1289	206	21	federal	federal	PROPN
arjefm-1289	206	22	ministry	ministry	PROPN
arjefm-1289	206	23	of	of	ADP
arjefm-1289	206	24	education	education	PROPN
arjefm-1289	206	25	.	.	PUNCT
arjefm-1289	207	1	a	a	DET
arjefm-1289	207	2	stratified	stratified	ADJ
arjefm-1289	207	3	random	random	ADJ
arjefm-1289	207	4	sample	sample	NOUN
arjefm-1289	207	5	of	of	ADP
arjefm-1289	207	6	respondents	respondent	NOUN
arjefm-1289	207	7	was	be	AUX
arjefm-1289	207	8	selected	select	VERB
arjefm-1289	207	9	,	,	PUNCT
arjefm-1289	207	10	and	and	CCONJ
arjefm-1289	207	11	data	datum	NOUN
arjefm-1289	207	12	were	be	AUX
arjefm-1289	207	13	collected	collect	VERB
arjefm-1289	207	14	through	through	ADP
arjefm-1289	207	15	a	a	DET
arjefm-1289	207	16	structured	structured	ADJ
arjefm-1289	207	17	questionnaire	questionnaire	NOUN
arjefm-1289	207	18	.	.	PUNCT
arjefm-1289	208	1	descriptive	descriptive	ADJ
arjefm-1289	208	2	statistics	statistic	NOUN
arjefm-1289	208	3	and	and	CCONJ
arjefm-1289	208	4	multiple	multiple	ADJ
arjefm-1289	208	5	regression	regression	NOUN
arjefm-1289	208	6	analysis	analysis	NOUN
arjefm-1289	208	7	were	be	AUX
arjefm-1289	208	8	employed	employ	VERB
arjefm-1289	208	9	using	use	VERB
arjefm-1289	208	10	spss	spss	PROPN
arjefm-1289	208	11	.	.	PUNCT
arjefm-1289	209	1	findings	finding	NOUN
arjefm-1289	209	2	revealed	reveal	VERB
arjefm-1289	209	3	that	that	SCONJ
arjefm-1289	209	4	biometric	biometric	ADJ
arjefm-1289	209	5	verification	verification	NOUN
arjefm-1289	209	6	and	and	CCONJ
arjefm-1289	209	7	payroll	payroll	NOUN
arjefm-1289	209	8	automation	automation	NOUN
arjefm-1289	209	9	contributed	contribute	VERB
arjefm-1289	209	10	significantly	significantly	ADV
arjefm-1289	209	11	to	to	PART
arjefm-1289	209	12	wage	wage	VERB
arjefm-1289	209	13	fraud	fraud	NOUN
arjefm-1289	209	14	control	control	NOUN
arjefm-1289	209	15	.	.	PUNCT
arjefm-1289	210	1	however	however	ADV
arjefm-1289	210	2	,	,	PUNCT
arjefm-1289	210	3	real	real	ADJ
arjefm-1289	210	4	-	-	PUNCT
arjefm-1289	210	5	time	time	NOUN
arjefm-1289	210	6	staff	staff	NOUN
arjefm-1289	210	7	record	record	NOUN
arjefm-1289	210	8	updating	updating	NOUN
arjefm-1289	210	9	and	and	CCONJ
arjefm-1289	210	10	compliance	compliance	NOUN
arjefm-1289	210	11	with	with	ADP
arjefm-1289	210	12	audit	audit	NOUN
arjefm-1289	210	13	protocols	protocol	NOUN
arjefm-1289	210	14	did	do	AUX
arjefm-1289	210	15	not	not	PART
arjefm-1289	210	16	have	have	VERB
arjefm-1289	210	17	statistically	statistically	ADV
arjefm-1289	210	18	significant	significant	ADJ
arjefm-1289	210	19	effects	effect	NOUN
arjefm-1289	210	20	.	.	PUNCT
arjefm-1289	211	1	the	the	DET
arjefm-1289	211	2	study	study	NOUN
arjefm-1289	211	3	concluded	conclude	VERB
arjefm-1289	211	4	that	that	SCONJ
arjefm-1289	211	5	while	while	SCONJ
arjefm-1289	211	6	ippis	ippis	ADJ
arjefm-1289	211	7	has	have	AUX
arjefm-1289	211	8	improved	improve	VERB
arjefm-1289	211	9	payroll	payroll	NOUN
arjefm-1289	211	10	integrity	integrity	NOUN
arjefm-1289	211	11	through	through	ADP
arjefm-1289	211	12	biometric	biometric	ADJ
arjefm-1289	211	13	and	and	CCONJ
arjefm-1289	211	14	automation	automation	NOUN
arjefm-1289	211	15	mechanisms	mechanism	NOUN
arjefm-1289	211	16	,	,	PUNCT
arjefm-1289	211	17	its	its	PRON
arjefm-1289	211	18	full	full	ADJ
arjefm-1289	211	19	potential	potential	NOUN
arjefm-1289	211	20	is	be	AUX
arjefm-1289	211	21	hindered	hinder	VERB
arjefm-1289	211	22	by	by	ADP
arjefm-1289	211	23	weak	weak	ADJ
arjefm-1289	211	24	implementation	implementation	NOUN
arjefm-1289	211	25	of	of	ADP
arjefm-1289	211	26	real	real	ADJ
arjefm-1289	211	27	-	-	PUNCT
arjefm-1289	211	28	time	time	NOUN
arjefm-1289	211	29	updates	update	NOUN
arjefm-1289	211	30	and	and	CCONJ
arjefm-1289	211	31	audit	audit	NOUN
arjefm-1289	211	32	compliance	compliance	NOUN
arjefm-1289	211	33	.	.	PUNCT
arjefm-1289	212	1	this	this	DET
arjefm-1289	212	2	study	study	NOUN
arjefm-1289	212	3	contributes	contribute	VERB
arjefm-1289	212	4	to	to	ADP
arjefm-1289	212	5	public	public	ADJ
arjefm-1289	212	6	administration	administration	NOUN
arjefm-1289	212	7	literature	literature	NOUN
arjefm-1289	212	8	by	by	ADP
arjefm-1289	212	9	empirically	empirically	ADV
arjefm-1289	212	10	validating	validate	VERB
arjefm-1289	212	11	key	key	ADJ
arjefm-1289	212	12	ippis	ippis	ADJ
arjefm-1289	212	13	mechanisms	mechanism	NOUN
arjefm-1289	212	14	in	in	ADP
arjefm-1289	212	15	a	a	DET
arjefm-1289	212	16	high	high	ADJ
arjefm-1289	212	17	-	-	PUNCT
arjefm-1289	212	18	risk	risk	NOUN
arjefm-1289	212	19	ministry	ministry	NOUN
arjefm-1289	212	20	.	.	PUNCT
arjefm-1289	213	1	it	it	PRON
arjefm-1289	213	2	is	be	AUX
arjefm-1289	213	3	recommended	recommend	VERB
arjefm-1289	213	4	that	that	SCONJ
arjefm-1289	213	5	government	government	NOUN
arjefm-1289	213	6	agencies	agency	NOUN
arjefm-1289	213	7	enhance	enhance	VERB
arjefm-1289	213	8	biometric	biometric	ADJ
arjefm-1289	213	9	data	datum	NOUN
arjefm-1289	213	10	updates	update	NOUN
arjefm-1289	213	11	,	,	PUNCT
arjefm-1289	213	12	strengthen	strengthen	VERB
arjefm-1289	213	13	automation	automation	NOUN
arjefm-1289	213	14	infrastructure	infrastructure	NOUN
arjefm-1289	213	15	,	,	PUNCT
arjefm-1289	213	16	improve	improve	VERB
arjefm-1289	213	17	training	training	NOUN
arjefm-1289	213	18	for	for	ADP
arjefm-1289	213	19	hr	hr	NOUN
arjefm-1289	213	20	and	and	CCONJ
arjefm-1289	213	21	payroll	payroll	NOUN
arjefm-1289	213	22	staff	staff	NOUN
arjefm-1289	213	23	,	,	PUNCT
arjefm-1289	213	24	and	and	CCONJ
arjefm-1289	213	25	enforce	enforce	VERB
arjefm-1289	213	26	strict	strict	ADJ
arjefm-1289	213	27	audit	audit	NOUN
arjefm-1289	213	28	compliance	compliance	NOUN
arjefm-1289	213	29	to	to	PART
arjefm-1289	213	30	maximize	maximize	VERB
arjefm-1289	213	31	ippis	ippis	ADJ
arjefm-1289	213	32	effectiveness	effectiveness	NOUN
arjefm-1289	213	33	.	.	PUNCT
arjefm-1289	214	1	emetaram	emetaram	PROPN
arjefm-1289	214	2	and	and	CCONJ
arjefm-1289	214	3	ofor	ofor	ADP
arjefm-1289	214	4	(	(	PUNCT
arjefm-1289	214	5	2025	2025	NUM
arjefm-1289	214	6	)	)	PUNCT
arjefm-1289	214	7	examined	examine	VERB
arjefm-1289	214	8	the	the	DET
arjefm-1289	214	9	effect	effect	NOUN
arjefm-1289	214	10	of	of	ADP
arjefm-1289	214	11	integrated	integrated	ADJ
arjefm-1289	214	12	payroll	payroll	NOUN
arjefm-1289	214	13	and	and	CCONJ
arjefm-1289	214	14	personnel	personnel	NOUN
arjefm-1289	214	15	information	information	NOUN
arjefm-1289	214	16	system	system	NOUN
arjefm-1289	214	17	(	(	PUNCT
arjefm-1289	214	18	ippis	ippis	PROPN
arjefm-1289	214	19	)	)	PUNCT
arjefm-1289	214	20	on	on	ADP
arjefm-1289	214	21	the	the	DET
arjefm-1289	214	22	reduction	reduction	NOUN
arjefm-1289	214	23	of	of	ADP
arjefm-1289	214	24	payroll	payroll	NOUN
arjefm-1289	214	25	malpractices	malpractice	NOUN
arjefm-1289	214	26	in	in	ADP
arjefm-1289	214	27	public	public	ADJ
arjefm-1289	214	28	service	service	NOUN
arjefm-1289	214	29	.	.	PUNCT
arjefm-1289	215	1	the	the	DET
arjefm-1289	215	2	independent	independent	ADJ
arjefm-1289	215	3	variable	variable	NOUN
arjefm-1289	215	4	used	use	VERB
arjefm-1289	215	5	was	be	AUX
arjefm-1289	215	6	integrated	integrate	VERB
arjefm-1289	215	7	payroll	payroll	NOUN
arjefm-1289	215	8	and	and	CCONJ
arjefm-1289	215	9	personnel	personnel	NOUN
arjefm-1289	215	10	information	information	NOUN
arjefm-1289	215	11	system	system	NOUN
arjefm-1289	215	12	(	(	PUNCT
arjefm-1289	215	13	ippis	ippis	ADJ
arjefm-1289	215	14	)	)	PUNCT
arjefm-1289	215	15	while	while	SCONJ
arjefm-1289	215	16	ghost	ghost	NOUN
arjefm-1289	215	17	workers	worker	NOUN
arjefm-1289	215	18	and	and	CCONJ
arjefm-1289	215	19	payroll	payroll	NOUN
arjefm-1289	215	20	fraud	fraud	NOUN
arjefm-1289	215	21	were	be	AUX
arjefm-1289	215	22	dependent	dependent	ADJ
arjefm-1289	215	23	variables	variable	NOUN
arjefm-1289	215	24	.	.	PUNCT
arjefm-1289	216	1	to	to	PART
arjefm-1289	216	2	achieve	achieve	VERB
arjefm-1289	216	3	this	this	DET
arjefm-1289	216	4	purpose	purpose	NOUN
arjefm-1289	216	5	,	,	PUNCT
arjefm-1289	216	6	research	research	NOUN
arjefm-1289	216	7	questions	question	NOUN
arjefm-1289	216	8	were	be	AUX
arjefm-1289	216	9	raised	raise	VERB
arjefm-1289	216	10	,	,	PUNCT
arjefm-1289	216	11	hypotheses	hypothesis	NOUN
arjefm-1289	216	12	were	be	AUX
arjefm-1289	216	13	formulated	formulate	VERB
arjefm-1289	216	14	and	and	CCONJ
arjefm-1289	216	15	review	review	NOUN
arjefm-1289	216	16	of	of	ADP
arjefm-1289	216	17	related	related	ADJ
arjefm-1289	216	18	literature	literature	NOUN
arjefm-1289	216	19	was	be	AUX
arjefm-1289	216	20	made	make	VERB
arjefm-1289	216	21	.	.	PUNCT
arjefm-1289	217	1	the	the	DET
arjefm-1289	217	2	study	study	NOUN
arjefm-1289	217	3	used	use	VERB
arjefm-1289	217	4	a	a	DET
arjefm-1289	217	5	well	well	ADV
arjefm-1289	217	6	-	-	PUNCT
arjefm-1289	217	7	structured	structure	VERB
arjefm-1289	217	8	american	american	ADJ
arjefm-1289	217	9	research	research	PROPN
arjefm-1289	217	10	journal	journal	PROPN
arjefm-1289	217	11	of	of	ADP
arjefm-1289	217	12	economics	economic	NOUN
arjefm-1289	217	13	,	,	PUNCT
arjefm-1289	217	14	finance	finance	NOUN
arjefm-1289	217	15	and	and	CCONJ
arjefm-1289	217	16	management	management	NOUN
arjefm-1289	217	17	volume	volume	NOUN
arjefm-1289	217	18	13	13	NUM
arjefm-1289	217	19	issue	issue	NOUN
arjefm-1289	217	20	4	4	NUM
arjefm-1289	217	21	,	,	PUNCT
arjefm-1289	217	22	october	october	PROPN
arjefm-1289	217	23	-	-	PUNCT
arjefm-1289	217	24	december	december	PROPN
arjefm-1289	217	25	2025	2025	NUM
arjefm-1289	217	26	issn	issn	NOUN
arjefm-1289	217	27	:	:	PUNCT
arjefm-1289	217	28	2836	2836	NUM
arjefm-1289	217	29	-	-	SYM
arjefm-1289	217	30	9416	9416	NUM
arjefm-1289	217	31	impact	impact	NOUN
arjefm-1289	217	32	factor	factor	NOUN
arjefm-1289	217	33	:	:	PUNCT
arjefm-1289	217	34	6.41	6.41	NUM
arjefm-1289	217	35	journal	journal	NOUN
arjefm-1289	217	36	homepage	homepage	NOUN
arjefm-1289	217	37	:	:	PUNCT
arjefm-1289	217	38	https://americaserial.com/journals/index.php/arjefm	https://americaserial.com/journals/index.php/arjefm	PROPN
arjefm-1289	217	39	email	email	NOUN
arjefm-1289	217	40	:	:	PUNCT
arjefm-1289	217	41	contact@americaserial.com	contact@americaserial.com	PROPN
arjefm-1289	217	42	official	official	ADJ
arjefm-1289	217	43	journal	journal	PROPN
arjefm-1289	217	44	of	of	ADP
arjefm-1289	217	45	america	america	PROPN
arjefm-1289	217	46	serial	serial	PROPN
arjefm-1289	217	47	publication	publication	NOUN
arjefm-1289	217	48	american	american	PROPN
arjefm-1289	217	49	research	research	PROPN
arjefm-1289	217	50	journal	journal	PROPN
arjefm-1289	217	51	of	of	ADP
arjefm-1289	217	52	economics	economic	NOUN
arjefm-1289	217	53	,	,	PUNCT
arjefm-1289	217	54	finance	finance	NOUN
arjefm-1289	217	55	and	and	CCONJ
arjefm-1289	217	56	management	management	NOUN
arjefm-1289	217	57	https://americaserial.com/journals/index.php/arjefm	https://americaserial.com/journals/index.php/arjefm	NOUN
arjefm-1289	217	58	,	,	PUNCT
arjefm-1289	217	59	email	email	NOUN
arjefm-1289	217	60	:	:	PUNCT
arjefm-1289	217	61	contact@americaserial.com	contact@americaserial.com	X
arjefm-1289	218	1	62	62	NUM
arjefm-1289	219	1	|	|	ADV
arjefm-1289	219	2	p	p	X
arjefm-1289	219	3	a	a	DET
arjefm-1289	219	4	g	g	NOUN
arjefm-1289	219	5	e	e	NOUN
arjefm-1289	219	6	questionnaire	questionnaire	NOUN
arjefm-1289	219	7	designed	design	VERB
arjefm-1289	219	8	in	in	ADP
arjefm-1289	219	9	likert	likert	ADJ
arjefm-1289	219	10	5point	5point	NUM
arjefm-1289	219	11	scale	scale	NOUN
arjefm-1289	219	12	and	and	CCONJ
arjefm-1289	219	13	was	be	AUX
arjefm-1289	219	14	administered	administer	VERB
arjefm-1289	219	15	on	on	ADP
arjefm-1289	219	16	the	the	DET
arjefm-1289	219	17	federal	federal	ADJ
arjefm-1289	219	18	civil	civil	ADJ
arjefm-1289	219	19	servants	servant	NOUN
arjefm-1289	219	20	from	from	ADP
arjefm-1289	219	21	different	different	ADJ
arjefm-1289	219	22	mdas	mda	NOUN
arjefm-1289	219	23	at	at	ADP
arjefm-1289	219	24	the	the	DET
arjefm-1289	219	25	federal	federal	ADJ
arjefm-1289	219	26	secretariat	secretariat	PROPN
arjefm-1289	219	27	complex	complex	NOUN
arjefm-1289	219	28	,	,	PUNCT
arjefm-1289	219	29	awka	awka	NOUN
arjefm-1289	219	30	,	,	PUNCT
arjefm-1289	219	31	anumbra	anumbra	ADJ
arjefm-1289	219	32	state	state	NOUN
arjefm-1289	219	33	.	.	PUNCT
arjefm-1289	220	1	the	the	DET
arjefm-1289	220	2	stated	state	VERB
arjefm-1289	220	3	hypotheses	hypothesis	NOUN
arjefm-1289	220	4	were	be	AUX
arjefm-1289	220	5	tested	test	VERB
arjefm-1289	220	6	with	with	ADP
arjefm-1289	220	7	the	the	DET
arjefm-1289	220	8	t	t	NOUN
arjefm-1289	220	9	-	-	PUNCT
arjefm-1289	220	10	test	test	NOUN
arjefm-1289	220	11	technique	technique	NOUN
arjefm-1289	220	12	.	.	PUNCT
arjefm-1289	221	1	findings	finding	NOUN
arjefm-1289	221	2	revealed	reveal	VERB
arjefm-1289	221	3	that	that	SCONJ
arjefm-1289	221	4	integrated	integrated	ADJ
arjefm-1289	221	5	payroll	payroll	NOUN
arjefm-1289	221	6	and	and	CCONJ
arjefm-1289	221	7	personnel	personnel	NOUN
arjefm-1289	221	8	information	information	NOUN
arjefm-1289	221	9	system	system	NOUN
arjefm-1289	221	10	had	have	VERB
arjefm-1289	221	11	a	a	DET
arjefm-1289	221	12	positive	positive	ADJ
arjefm-1289	221	13	and	and	CCONJ
arjefm-1289	221	14	significant	significant	ADJ
arjefm-1289	221	15	effect	effect	NOUN
arjefm-1289	221	16	on	on	ADP
arjefm-1289	221	17	the	the	DET
arjefm-1289	221	18	reduction	reduction	NOUN
arjefm-1289	221	19	of	of	ADP
arjefm-1289	221	20	ghost	ghost	NOUN
arjefm-1289	221	21	workers	worker	NOUN
arjefm-1289	221	22	as	as	ADV
arjefm-1289	221	23	well	well	ADV
arjefm-1289	221	24	as	as	ADP
arjefm-1289	221	25	payroll	payroll	NOUN
arjefm-1289	221	26	fraud	fraud	NOUN
arjefm-1289	221	27	in	in	ADP
arjefm-1289	221	28	nigerian	nigerian	ADJ
arjefm-1289	221	29	public	public	ADJ
arjefm-1289	221	30	service	service	NOUN
arjefm-1289	221	31	.	.	PUNCT
arjefm-1289	222	1	the	the	DET
arjefm-1289	222	2	research	research	NOUN
arjefm-1289	222	3	concluded	conclude	VERB
arjefm-1289	222	4	that	that	SCONJ
arjefm-1289	222	5	integrated	integrated	ADJ
arjefm-1289	222	6	payroll	payroll	NOUN
arjefm-1289	222	7	and	and	CCONJ
arjefm-1289	222	8	personnel	personnel	NOUN
arjefm-1289	222	9	information	information	NOUN
arjefm-1289	222	10	system	system	NOUN
arjefm-1289	222	11	exerted	exert	VERB
arjefm-1289	222	12	a	a	DET
arjefm-1289	222	13	positive	positive	ADJ
arjefm-1289	222	14	and	and	CCONJ
arjefm-1289	222	15	significant	significant	ADJ
arjefm-1289	222	16	effect	effect	NOUN
arjefm-1289	222	17	on	on	ADP
arjefm-1289	222	18	the	the	DET
arjefm-1289	222	19	reduction	reduction	NOUN
arjefm-1289	222	20	of	of	ADP
arjefm-1289	222	21	payroll	payroll	NOUN
arjefm-1289	222	22	malpractices	malpractice	NOUN
arjefm-1289	222	23	in	in	ADP
arjefm-1289	222	24	nigerian	nigerian	ADJ
arjefm-1289	222	25	public	public	ADJ
arjefm-1289	222	26	service	service	NOUN
arjefm-1289	222	27	.	.	PUNCT
arjefm-1289	223	1	okonkwo	okonkwo	PROPN
arjefm-1289	223	2	et	et	PROPN
arjefm-1289	223	3	.	.	PUNCT
arjefm-1289	224	1	al	al	PROPN
arjefm-1289	224	2	.	.	PROPN
arjefm-1289	224	3	,	,	PUNCT
arjefm-1289	224	4	(	(	PUNCT
arjefm-1289	224	5	2023	2023	NUM
arjefm-1289	224	6	)	)	PUNCT
arjefm-1289	224	7	examined	examine	VERB
arjefm-1289	224	8	the	the	DET
arjefm-1289	224	9	effect	effect	NOUN
arjefm-1289	224	10	of	of	ADP
arjefm-1289	224	11	implementation	implementation	NOUN
arjefm-1289	224	12	of	of	ADP
arjefm-1289	224	13	ippis	ippis	NOUN
arjefm-1289	224	14	on	on	ADP
arjefm-1289	224	15	the	the	DET
arjefm-1289	224	16	payment	payment	NOUN
arjefm-1289	224	17	of	of	ADP
arjefm-1289	224	18	staff	staff	NOUN
arjefm-1289	224	19	of	of	ADP
arjefm-1289	224	20	nigeria	nigeria	PROPN
arjefm-1289	224	21	universities	university	NOUN
arjefm-1289	224	22	.	.	PUNCT
arjefm-1289	225	1	the	the	DET
arjefm-1289	225	2	specific	specific	ADJ
arjefm-1289	225	3	objectives	objective	NOUN
arjefm-1289	225	4	were	be	AUX
arjefm-1289	225	5	to	to	PART
arjefm-1289	225	6	examine	examine	VERB
arjefm-1289	225	7	the	the	DET
arjefm-1289	225	8	influence	influence	NOUN
arjefm-1289	225	9	of	of	ADP
arjefm-1289	225	10	ippis	ippis	ADJ
arjefm-1289	225	11	implementation	implementation	NOUN
arjefm-1289	225	12	on	on	ADP
arjefm-1289	225	13	the	the	DET
arjefm-1289	225	14	gains	gain	NOUN
arjefm-1289	225	15	of	of	ADP
arjefm-1289	225	16	staff	staff	NOUN
arjefm-1289	225	17	of	of	ADP
arjefm-1289	225	18	nigerian	nigerian	ADJ
arjefm-1289	225	19	universities	university	NOUN
arjefm-1289	225	20	and	and	CCONJ
arjefm-1289	225	21	assess	assess	VERB
arjefm-1289	225	22	the	the	DET
arjefm-1289	225	23	influence	influence	NOUN
arjefm-1289	225	24	of	of	ADP
arjefm-1289	225	25	ippis	ippis	ADJ
arjefm-1289	225	26	implementation	implementation	NOUN
arjefm-1289	225	27	on	on	ADP
arjefm-1289	225	28	the	the	DET
arjefm-1289	225	29	pains	pain	NOUN
arjefm-1289	225	30	of	of	ADP
arjefm-1289	225	31	staff	staff	NOUN
arjefm-1289	225	32	of	of	ADP
arjefm-1289	225	33	nigerian	nigerian	ADJ
arjefm-1289	225	34	universities	university	NOUN
arjefm-1289	225	35	.	.	PUNCT
arjefm-1289	226	1	the	the	DET
arjefm-1289	226	2	study	study	NOUN
arjefm-1289	226	3	adopted	adopt	VERB
arjefm-1289	226	4	survey	survey	NOUN
arjefm-1289	226	5	research	research	NOUN
arjefm-1289	226	6	design	design	NOUN
arjefm-1289	226	7	because	because	SCONJ
arjefm-1289	226	8	it	it	PRON
arjefm-1289	226	9	had	have	VERB
arjefm-1289	226	10	to	to	PART
arjefm-1289	226	11	sort	sort	VERB
arjefm-1289	226	12	the	the	DET
arjefm-1289	226	13	opinions	opinion	NOUN
arjefm-1289	226	14	of	of	ADP
arjefm-1289	226	15	respondents	respondent	NOUN
arjefm-1289	226	16	as	as	ADP
arjefm-1289	226	17	regard	regard	NOUN
arjefm-1289	226	18	to	to	ADP
arjefm-1289	226	19	the	the	DET
arjefm-1289	226	20	issue	issue	NOUN
arjefm-1289	226	21	of	of	ADP
arjefm-1289	226	22	ippis	ippis	ADJ
arjefm-1289	226	23	implementation	implementation	NOUN
arjefm-1289	226	24	in	in	ADP
arjefm-1289	226	25	nigeria	nigeria	PROPN
arjefm-1289	226	26	.	.	PUNCT
arjefm-1289	227	1	the	the	DET
arjefm-1289	227	2	study	study	NOUN
arjefm-1289	227	3	population	population	NOUN
arjefm-1289	227	4	was	be	AUX
arjefm-1289	227	5	two	two	NUM
arjefm-1289	227	6	hundred	hundred	NUM
arjefm-1289	227	7	and	and	CCONJ
arjefm-1289	227	8	seventy	seventy	NUM
arjefm-1289	227	9	-	-	PUNCT
arjefm-1289	227	10	eight	eight	NUM
arjefm-1289	227	11	(	(	PUNCT
arjefm-1289	227	12	278	278	NUM
arjefm-1289	227	13	)	)	PUNCT
arjefm-1289	227	14	respondents	respondent	NOUN
arjefm-1289	227	15	.	.	PUNCT
arjefm-1289	228	1	the	the	DET
arjefm-1289	228	2	entire	entire	ADJ
arjefm-1289	228	3	population	population	NOUN
arjefm-1289	228	4	was	be	AUX
arjefm-1289	228	5	adopted	adopt	VERB
arjefm-1289	228	6	as	as	ADP
arjefm-1289	228	7	the	the	DET
arjefm-1289	228	8	sample	sample	NOUN
arjefm-1289	228	9	size	size	NOUN
arjefm-1289	228	10	.	.	PUNCT
arjefm-1289	229	1	data	datum	NOUN
arjefm-1289	229	2	were	be	AUX
arjefm-1289	229	3	collected	collect	VERB
arjefm-1289	229	4	through	through	ADP
arjefm-1289	229	5	a	a	DET
arjefm-1289	229	6	structured	structured	ADJ
arjefm-1289	229	7	questionnaire	questionnaire	NOUN
arjefm-1289	229	8	,	,	PUNCT
arjefm-1289	229	9	presented	present	VERB
arjefm-1289	229	10	in	in	ADP
arjefm-1289	229	11	tables	table	NOUN
arjefm-1289	229	12	and	and	CCONJ
arjefm-1289	229	13	analyzed	analyze	VERB
arjefm-1289	229	14	using	use	VERB
arjefm-1289	229	15	simple	simple	ADJ
arjefm-1289	229	16	percentages	percentage	NOUN
arjefm-1289	229	17	.	.	PUNCT
arjefm-1289	230	1	formulated	formulate	VERB
arjefm-1289	230	2	null	null	ADJ
arjefm-1289	230	3	hypotheses	hypothesis	NOUN
arjefm-1289	230	4	were	be	AUX
arjefm-1289	230	5	tested	test	VERB
arjefm-1289	230	6	using	use	VERB
arjefm-1289	230	7	one	one	NUM
arjefm-1289	230	8	sample	sample	NOUN
arjefm-1289	230	9	t	t	NOUN
arjefm-1289	230	10	-	-	PUNCT
arjefm-1289	230	11	test	test	NOUN
arjefm-1289	230	12	statistical	statistical	ADJ
arjefm-1289	230	13	tool	tool	NOUN
arjefm-1289	230	14	at	at	ADP
arjefm-1289	230	15	0.05	0.05	NUM
arjefm-1289	230	16	level	level	NOUN
arjefm-1289	230	17	of	of	ADP
arjefm-1289	230	18	significance	significance	NOUN
arjefm-1289	230	19	through	through	ADP
arjefm-1289	230	20	statistical	statistical	ADJ
arjefm-1289	230	21	package	package	NOUN
arjefm-1289	230	22	for	for	ADP
arjefm-1289	230	23	social	social	ADJ
arjefm-1289	230	24	sciences	science	NOUN
arjefm-1289	230	25	(	(	PUNCT
arjefm-1289	230	26	spss	spss	PROPN
arjefm-1289	230	27	,	,	PUNCT
arjefm-1289	230	28	version	version	NOUN
arjefm-1289	230	29	23	23	NUM
arjefm-1289	230	30	)	)	PUNCT
arjefm-1289	230	31	.	.	PUNCT
arjefm-1289	231	1	the	the	DET
arjefm-1289	231	2	study	study	NOUN
arjefm-1289	231	3	found	find	VERB
arjefm-1289	231	4	that	that	SCONJ
arjefm-1289	231	5	ippis	ippis	ADJ
arjefm-1289	231	6	implementation	implementation	NOUN
arjefm-1289	231	7	had	have	VERB
arjefm-1289	231	8	both	both	CCONJ
arjefm-1289	231	9	significant	significant	ADJ
arjefm-1289	231	10	influence	influence	NOUN
arjefm-1289	231	11	of	of	ADP
arjefm-1289	231	12	on	on	ADP
arjefm-1289	231	13	the	the	DET
arjefm-1289	231	14	gains	gain	NOUN
arjefm-1289	231	15	of	of	ADP
arjefm-1289	231	16	staff	staff	NOUN
arjefm-1289	231	17	of	of	ADP
arjefm-1289	231	18	nigerian	nigerian	ADJ
arjefm-1289	231	19	universities	university	NOUN
arjefm-1289	231	20	[	[	X
arjefm-1289	231	21	pvalue=0.004	pvalue=0.004	NOUN
arjefm-1289	231	22	,	,	PUNCT
arjefm-1289	231	23	at	at	ADP
arjefm-1289	231	24	0.05	0.05	NUM
arjefm-1289	231	25	level	level	NOUN
arjefm-1289	231	26	of	of	ADP
arjefm-1289	231	27	significance	significance	NOUN
arjefm-1289	231	28	]	]	PUNCT
arjefm-1289	231	29	and	and	CCONJ
arjefm-1289	231	30	on	on	ADP
arjefm-1289	231	31	the	the	DET
arjefm-1289	231	32	pains	pain	NOUN
arjefm-1289	231	33	of	of	ADP
arjefm-1289	231	34	staff	staff	NOUN
arjefm-1289	231	35	of	of	ADP
arjefm-1289	231	36	nigerian	nigerian	ADJ
arjefm-1289	231	37	universities	university	NOUN
arjefm-1289	231	38	[	[	X
arjefm-1289	231	39	pvalue=0.000	pvalue=0.000	X
arjefm-1289	231	40	,	,	PUNCT
arjefm-1289	231	41	at	at	ADP
arjefm-1289	231	42	0.05	0.05	NUM
arjefm-1289	231	43	level	level	NOUN
arjefm-1289	231	44	of	of	ADP
arjefm-1289	231	45	significance	significance	NOUN
arjefm-1289	231	46	]	]	PUNCT
arjefm-1289	231	47	.	.	PUNCT
arjefm-1289	232	1	the	the	DET
arjefm-1289	232	2	study	study	NOUN
arjefm-1289	232	3	concluded	conclude	VERB
arjefm-1289	232	4	that	that	SCONJ
arjefm-1289	232	5	there	there	PRON
arjefm-1289	232	6	is	be	VERB
arjefm-1289	232	7	influence	influence	NOUN
arjefm-1289	232	8	of	of	ADP
arjefm-1289	232	9	ippis	ippis	ADJ
arjefm-1289	232	10	implementation	implementation	NOUN
arjefm-1289	232	11	on	on	ADP
arjefm-1289	232	12	the	the	DET
arjefm-1289	232	13	gains	gain	NOUN
arjefm-1289	232	14	and	and	CCONJ
arjefm-1289	232	15	pains	pain	NOUN
arjefm-1289	232	16	of	of	ADP
arjefm-1289	232	17	staff	staff	NOUN
arjefm-1289	232	18	of	of	ADP
arjefm-1289	232	19	nigerian	nigerian	ADJ
arjefm-1289	232	20	universities	university	NOUN
arjefm-1289	232	21	.	.	PUNCT
arjefm-1289	233	1	recommendations	recommendation	NOUN
arjefm-1289	233	2	were	be	AUX
arjefm-1289	233	3	made	make	VERB
arjefm-1289	233	4	among	among	ADP
arjefm-1289	233	5	other	other	ADJ
arjefm-1289	233	6	things	thing	NOUN
arjefm-1289	233	7	that	that	PRON
arjefm-1289	233	8	the	the	DET
arjefm-1289	233	9	implementation	implementation	NOUN
arjefm-1289	233	10	of	of	ADP
arjefm-1289	233	11	ippis	ippis	NOUN
arjefm-1289	233	12	should	should	AUX
arjefm-1289	233	13	be	be	AUX
arjefm-1289	233	14	fully	fully	ADV
arjefm-1289	233	15	emphasized	emphasize	VERB
arjefm-1289	233	16	to	to	PART
arjefm-1289	233	17	consolidate	consolidate	VERB
arjefm-1289	233	18	on	on	ADP
arjefm-1289	233	19	its	its	PRON
arjefm-1289	233	20	gains	gain	NOUN
arjefm-1289	233	21	and	and	CCONJ
arjefm-1289	233	22	that	that	SCONJ
arjefm-1289	233	23	more	more	ADJ
arjefm-1289	233	24	attention	attention	NOUN
arjefm-1289	233	25	been	be	AUX
arjefm-1289	233	26	given	give	VERB
arjefm-1289	233	27	to	to	PART
arjefm-1289	233	28	ippis	ippis	VERB
arjefm-1289	233	29	implementation	implementation	NOUN
arjefm-1289	233	30	in	in	ADP
arjefm-1289	233	31	tackling	tackle	VERB
arjefm-1289	233	32	the	the	DET
arjefm-1289	233	33	aforementioned	aforementioned	ADJ
arjefm-1289	233	34	challenges	challenge	NOUN
arjefm-1289	233	35	(	(	PUNCT
arjefm-1289	233	36	pains	pain	NOUN
arjefm-1289	233	37	of	of	ADP
arjefm-1289	233	38	staff	staff	NOUN
arjefm-1289	233	39	of	of	ADP
arjefm-1289	233	40	nigerian	nigerian	ADJ
arjefm-1289	233	41	universities	university	NOUN
arjefm-1289	233	42	)	)	PUNCT
arjefm-1289	233	43	.	.	PUNCT
arjefm-1289	234	1	idris	idris	PROPN
arjefm-1289	234	2	et	et	PROPN
arjefm-1289	234	3	.	.	PROPN
arjefm-1289	234	4	,	,	PUNCT
arjefm-1289	235	1	al	al	PROPN
arjefm-1289	235	2	(	(	PUNCT
arjefm-1289	235	3	2015	2015	NUM
arjefm-1289	235	4	)	)	PUNCT
arjefm-1289	235	5	examined	examine	VERB
arjefm-1289	235	6	integrated	integrate	VERB
arjefm-1289	235	7	personnel	personnel	NOUN
arjefm-1289	235	8	payroll	payroll	NOUN
arjefm-1289	235	9	and	and	CCONJ
arjefm-1289	235	10	information	information	NOUN
arjefm-1289	235	11	system	system	NOUN
arjefm-1289	235	12	(	(	PUNCT
arjefm-1289	235	13	ippis	ippis	NOUN
arjefm-1289	235	14	)	)	PUNCT
arjefm-1289	235	15	panacea	panacea	NOUN
arjefm-1289	235	16	for	for	ADP
arjefm-1289	235	17	ghost	ghost	NOUN
arjefm-1289	235	18	workers	worker	NOUN
arjefm-1289	235	19	syndrome	syndrome	VERB
arjefm-1289	235	20	in	in	ADP
arjefm-1289	235	21	nigerian	nigerian	ADJ
arjefm-1289	235	22	public	public	ADJ
arjefm-1289	235	23	service	service	NOUN
arjefm-1289	235	24	.	.	PUNCT
arjefm-1289	236	1	the	the	DET
arjefm-1289	236	2	study	study	NOUN
arjefm-1289	236	3	used	use	VERB
arjefm-1289	236	4	data	datum	NOUN
arjefm-1289	236	5	from	from	ADP
arjefm-1289	236	6	both	both	CCONJ
arjefm-1289	236	7	primary	primary	ADJ
arjefm-1289	236	8	and	and	CCONJ
arjefm-1289	236	9	secondary	secondary	ADJ
arjefm-1289	236	10	sources	source	NOUN
arjefm-1289	236	11	.	.	PUNCT
arjefm-1289	237	1	the	the	DET
arjefm-1289	237	2	data	datum	NOUN
arjefm-1289	237	3	were	be	AUX
arjefm-1289	237	4	analyzed	analyze	VERB
arjefm-1289	237	5	using	use	VERB
arjefm-1289	237	6	the	the	DET
arjefm-1289	237	7	simple	simple	ADJ
arjefm-1289	237	8	percentage	percentage	NOUN
arjefm-1289	237	9	,	,	PUNCT
arjefm-1289	237	10	frequency	frequency	NOUN
arjefm-1289	237	11	tables	table	NOUN
arjefm-1289	237	12	,	,	PUNCT
arjefm-1289	238	1	mean	mean	VERB
arjefm-1289	238	2	score	score	NOUN
arjefm-1289	238	3	and	and	CCONJ
arjefm-1289	238	4	spearman	spearman	NOUN
arjefm-1289	238	5	rank	rank	NOUN
arjefm-1289	238	6	order	order	NOUN
arjefm-1289	238	7	correlation	correlation	NOUN
arjefm-1289	238	8	technique	technique	NOUN
arjefm-1289	238	9	.	.	PUNCT
arjefm-1289	239	1	the	the	DET
arjefm-1289	239	2	study	study	NOUN
arjefm-1289	239	3	found	find	VERB
arjefm-1289	239	4	that	that	SCONJ
arjefm-1289	239	5	ghost	ghost	NOUN
arjefm-1289	239	6	workers	worker	NOUN
arjefm-1289	239	7	syndrome	syndrome	NOUN
arjefm-1289	239	8	was	be	AUX
arjefm-1289	239	9	rampant	rampant	ADJ
arjefm-1289	239	10	in	in	ADP
arjefm-1289	239	11	the	the	DET
arjefm-1289	239	12	public	public	ADJ
arjefm-1289	239	13	service	service	NOUN
arjefm-1289	239	14	and	and	CCONJ
arjefm-1289	239	15	that	that	SCONJ
arjefm-1289	239	16	the	the	DET
arjefm-1289	239	17	integrated	integrate	VERB
arjefm-1289	239	18	personnel	personnel	NOUN
arjefm-1289	239	19	payroll	payroll	NOUN
arjefm-1289	239	20	and	and	CCONJ
arjefm-1289	239	21	information	information	NOUN
arjefm-1289	239	22	system	system	NOUN
arjefm-1289	239	23	(	(	PUNCT
arjefm-1289	239	24	ippis	ippis	INTJ
arjefm-1289	239	25	)	)	PUNCT
arjefm-1289	239	26	if	if	SCONJ
arjefm-1289	239	27	properly	properly	ADV
arjefm-1289	239	28	adopted	adopt	VERB
arjefm-1289	239	29	in	in	ADP
arjefm-1289	239	30	the	the	DET
arjefm-1289	239	31	public	public	ADJ
arjefm-1289	239	32	service	service	NOUN
arjefm-1289	239	33	,	,	PUNCT
arjefm-1289	239	34	it	it	PRON
arjefm-1289	239	35	would	would	AUX
arjefm-1289	239	36	ensure	ensure	VERB
arjefm-1289	239	37	a	a	DET
arjefm-1289	239	38	virile	virile	NOUN
arjefm-1289	239	39	economy	economy	NOUN
arjefm-1289	239	40	through	through	ADP
arjefm-1289	239	41	enhance	enhance	NOUN
arjefm-1289	239	42	productivity	productivity	NOUN
arjefm-1289	239	43	.	.	PUNCT
arjefm-1289	240	1	effiong	effiong	NOUN
arjefm-1289	240	2	etal	etal	PROPN
arjefm-1289	240	3	.	.	PUNCT
arjefm-1289	240	4	,	,	PUNCT
arjefm-1289	240	5	(	(	PUNCT
arjefm-1289	240	6	2017	2017	NUM
arjefm-1289	240	7	)	)	PUNCT
arjefm-1289	240	8	examined	examine	VERB
arjefm-1289	240	9	the	the	DET
arjefm-1289	240	10	effects	effect	NOUN
arjefm-1289	240	11	of	of	ADP
arjefm-1289	240	12	treasury	treasury	PROPN
arjefm-1289	240	13	single	single	ADJ
arjefm-1289	240	14	account	account	NOUN
arjefm-1289	240	15	(	(	PUNCT
arjefm-1289	240	16	tsa	tsa	PROPN
arjefm-1289	240	17	)	)	PUNCT
arjefm-1289	240	18	,	,	PUNCT
arjefm-1289	240	19	integrated	integrate	VERB
arjefm-1289	240	20	payroll	payroll	NOUN
arjefm-1289	240	21	and	and	CCONJ
arjefm-1289	240	22	personnel	personnel	NOUN
arjefm-1289	240	23	information	information	NOUN
arjefm-1289	240	24	system	system	NOUN
arjefm-1289	240	25	(	(	PUNCT
arjefm-1289	240	26	ippis	ippis	ADJ
arjefm-1289	240	27	)	)	PUNCT
arjefm-1289	240	28	,	,	PUNCT
arjefm-1289	240	29	and	and	CCONJ
arjefm-1289	240	30	integrated	integrate	VERB
arjefm-1289	240	31	financial	financial	ADJ
arjefm-1289	240	32	management	management	NOUN
arjefm-1289	240	33	information	information	NOUN
arjefm-1289	240	34	system	system	NOUN
arjefm-1289	240	35	(	(	PUNCT
arjefm-1289	240	36	ifmis	ifmis	NOUN
arjefm-1289	240	37	)	)	PUNCT
arjefm-1289	240	38	on	on	ADP
arjefm-1289	240	39	fraud	fraud	NOUN
arjefm-1289	240	40	management	management	NOUN
arjefm-1289	240	41	in	in	ADP
arjefm-1289	240	42	the	the	DET
arjefm-1289	240	43	public	public	ADJ
arjefm-1289	240	44	sector	sector	NOUN
arjefm-1289	240	45	in	in	ADP
arjefm-1289	240	46	nigeria	nigeria	PROPN
arjefm-1289	240	47	.	.	PUNCT
arjefm-1289	241	1	the	the	DET
arjefm-1289	241	2	study	study	NOUN
arjefm-1289	241	3	was	be	AUX
arjefm-1289	241	4	conducted	conduct	VERB
arjefm-1289	241	5	using	use	VERB
arjefm-1289	241	6	descriptive	descriptive	ADJ
arjefm-1289	241	7	research	research	NOUN
arjefm-1289	241	8	design	design	NOUN
arjefm-1289	241	9	with	with	ADP
arjefm-1289	241	10	questionnaire	questionnaire	NOUN
arjefm-1289	241	11	administered	administer	VERB
arjefm-1289	241	12	on	on	ADP
arjefm-1289	241	13	respondents	respondent	NOUN
arjefm-1289	241	14	randomly	randomly	ADV
arjefm-1289	241	15	selected	select	VERB
arjefm-1289	241	16	from	from	ADP
arjefm-1289	241	17	the	the	DET
arjefm-1289	241	18	studied	study	VERB
arjefm-1289	241	19	ministries	ministry	NOUN
arjefm-1289	241	20	.	.	PUNCT
arjefm-1289	242	1	the	the	DET
arjefm-1289	242	2	linear	linear	PROPN
arjefm-1289	242	3	regression	regression	NOUN
arjefm-1289	242	4	model	model	NOUN
arjefm-1289	242	5	was	be	AUX
arjefm-1289	242	6	employed	employ	VERB
arjefm-1289	242	7	in	in	ADP
arjefm-1289	242	8	establishing	establish	VERB
arjefm-1289	242	9	the	the	DET
arjefm-1289	242	10	relationship	relationship	NOUN
arjefm-1289	242	11	american	american	PROPN
arjefm-1289	242	12	research	research	PROPN
arjefm-1289	242	13	journal	journal	PROPN
arjefm-1289	242	14	of	of	ADP
arjefm-1289	242	15	economics	economic	NOUN
arjefm-1289	242	16	,	,	PUNCT
arjefm-1289	242	17	finance	finance	NOUN
arjefm-1289	242	18	and	and	CCONJ
arjefm-1289	242	19	management	management	NOUN
arjefm-1289	242	20	volume	volume	NOUN
arjefm-1289	242	21	13	13	NUM
arjefm-1289	242	22	issue	issue	NOUN
arjefm-1289	242	23	4	4	NUM
arjefm-1289	242	24	,	,	PUNCT
arjefm-1289	242	25	october	october	PROPN
arjefm-1289	242	26	-	-	PUNCT
arjefm-1289	242	27	december	december	PROPN
arjefm-1289	242	28	2025	2025	NUM
arjefm-1289	242	29	issn	issn	NOUN
arjefm-1289	242	30	:	:	PUNCT
arjefm-1289	242	31	2836	2836	NUM
arjefm-1289	242	32	-	-	SYM
arjefm-1289	242	33	9416	9416	NUM
arjefm-1289	242	34	impact	impact	NOUN
arjefm-1289	242	35	factor	factor	NOUN
arjefm-1289	242	36	:	:	PUNCT
arjefm-1289	242	37	6.41	6.41	NUM
arjefm-1289	242	38	journal	journal	NOUN
arjefm-1289	242	39	homepage	homepage	NOUN
arjefm-1289	242	40	:	:	PUNCT
arjefm-1289	242	41	https://americaserial.com/journals/index.php/arjefm	https://americaserial.com/journals/index.php/arjefm	PROPN
arjefm-1289	242	42	email	email	NOUN
arjefm-1289	242	43	:	:	PUNCT
arjefm-1289	242	44	contact@americaserial.com	contact@americaserial.com	PROPN
arjefm-1289	242	45	official	official	ADJ
arjefm-1289	242	46	journal	journal	PROPN
arjefm-1289	242	47	of	of	ADP
arjefm-1289	242	48	america	america	PROPN
arjefm-1289	242	49	serial	serial	PROPN
arjefm-1289	242	50	publication	publication	NOUN
arjefm-1289	242	51	american	american	PROPN
arjefm-1289	242	52	research	research	PROPN
arjefm-1289	242	53	journal	journal	PROPN
arjefm-1289	242	54	of	of	ADP
arjefm-1289	242	55	economics	economic	NOUN
arjefm-1289	242	56	,	,	PUNCT
arjefm-1289	242	57	finance	finance	NOUN
arjefm-1289	242	58	and	and	CCONJ
arjefm-1289	242	59	management	management	NOUN
arjefm-1289	242	60	https://americaserial.com/journals/index.php/arjefm	https://americaserial.com/journals/index.php/arjefm	NOUN
arjefm-1289	242	61	,	,	PUNCT
arjefm-1289	242	62	email	email	NOUN
arjefm-1289	242	63	:	:	PUNCT
arjefm-1289	242	64	contact@americaserial.com	contact@americaserial.com	X
arjefm-1289	242	65	63	63	NUM
arjefm-1289	243	1	|	|	ADV
arjefm-1289	243	2	p	p	NOUN
arjefm-1289	243	3	a	a	DET
arjefm-1289	243	4	g	g	NOUN
arjefm-1289	243	5	e	e	NOUN
arjefm-1289	243	6	between	between	ADP
arjefm-1289	243	7	variables	variable	NOUN
arjefm-1289	243	8	and	and	CCONJ
arjefm-1289	243	9	the	the	DET
arjefm-1289	243	10	study	study	NOUN
arjefm-1289	243	11	finding	finding	NOUN
arjefm-1289	243	12	showed	show	VERB
arjefm-1289	243	13	that	that	SCONJ
arjefm-1289	243	14	tsa	tsa	NOUN
arjefm-1289	243	15	,	,	PUNCT
arjefm-1289	243	16	ippis	ippis	ADJ
arjefm-1289	243	17	,	,	PUNCT
arjefm-1289	243	18	and	and	CCONJ
arjefm-1289	243	19	ifmis	ifmis	PROPN
arjefm-1289	243	20	have	have	VERB
arjefm-1289	243	21	positive	positive	ADJ
arjefm-1289	243	22	and	and	CCONJ
arjefm-1289	243	23	significant	significant	ADJ
arjefm-1289	243	24	relationship	relationship	NOUN
arjefm-1289	243	25	with	with	ADP
arjefm-1289	243	26	fraud	fraud	NOUN
arjefm-1289	243	27	and	and	CCONJ
arjefm-1289	243	28	fraud	fraud	NOUN
arjefm-1289	243	29	management	management	NOUN
arjefm-1289	243	30	as	as	ADV
arjefm-1289	243	31	well	well	ADV
arjefm-1289	243	32	as	as	ADP
arjefm-1289	243	33	jointly	jointly	ADV
arjefm-1289	243	34	impact	impact	VERB
arjefm-1289	243	35	the	the	DET
arjefm-1289	243	36	performances	performance	NOUN
arjefm-1289	243	37	of	of	ADP
arjefm-1289	243	38	public	public	ADJ
arjefm-1289	243	39	interest	interest	NOUN
arjefm-1289	243	40	entities	entity	NOUN
arjefm-1289	243	41	.	.	PUNCT
arjefm-1289	244	1	3	3	X
arjefm-1289	244	2	.	.	X
arjefm-1289	244	3	methodology	methodology	NOUN
arjefm-1289	244	4	the	the	DET
arjefm-1289	244	5	study	study	NOUN
arjefm-1289	244	6	adopted	adopt	VERB
arjefm-1289	244	7	a	a	DET
arjefm-1289	244	8	descriptive	descriptive	ADJ
arjefm-1289	244	9	survey	survey	NOUN
arjefm-1289	244	10	research	research	NOUN
arjefm-1289	244	11	design	design	NOUN
arjefm-1289	244	12	.	.	PUNCT
arjefm-1289	245	1	this	this	DET
arjefm-1289	245	2	design	design	NOUN
arjefm-1289	245	3	is	be	AUX
arjefm-1289	245	4	appropriate	appropriate	ADJ
arjefm-1289	245	5	because	because	SCONJ
arjefm-1289	245	6	it	it	PRON
arjefm-1289	245	7	enables	enable	VERB
arjefm-1289	245	8	the	the	DET
arjefm-1289	245	9	researcher	researcher	NOUN
arjefm-1289	245	10	to	to	PART
arjefm-1289	245	11	obtain	obtain	VERB
arjefm-1289	245	12	quantitative	quantitative	ADJ
arjefm-1289	245	13	data	datum	NOUN
arjefm-1289	245	14	from	from	ADP
arjefm-1289	245	15	respondents	respondent	NOUN
arjefm-1289	245	16	regarding	regard	VERB
arjefm-1289	245	17	the	the	DET
arjefm-1289	245	18	implementation	implementation	NOUN
arjefm-1289	245	19	of	of	ADP
arjefm-1289	245	20	modern	modern	ADJ
arjefm-1289	245	21	financial	financial	ADJ
arjefm-1289	245	22	management	management	NOUN
arjefm-1289	245	23	practices	practice	NOUN
arjefm-1289	245	24	—	—	PUNCT
arjefm-1289	245	25	treasury	treasury	PROPN
arjefm-1289	245	26	single	single	ADJ
arjefm-1289	245	27	account	account	NOUN
arjefm-1289	245	28	(	(	PUNCT
arjefm-1289	245	29	tsa	tsa	PROPN
arjefm-1289	245	30	)	)	PUNCT
arjefm-1289	245	31	,	,	PUNCT
arjefm-1289	245	32	integrated	integrate	VERB
arjefm-1289	245	33	personnel	personnel	NOUN
arjefm-1289	245	34	and	and	CCONJ
arjefm-1289	245	35	payroll	payroll	NOUN
arjefm-1289	245	36	information	information	NOUN
arjefm-1289	245	37	system	system	NOUN
arjefm-1289	245	38	(	(	PUNCT
arjefm-1289	245	39	ippis	ippis	ADJ
arjefm-1289	245	40	)	)	PUNCT
arjefm-1289	245	41	,	,	PUNCT
arjefm-1289	245	42	and	and	CCONJ
arjefm-1289	245	43	government	government	NOUN
arjefm-1289	245	44	integrated	integrate	VERB
arjefm-1289	245	45	financial	financial	ADJ
arjefm-1289	245	46	management	management	NOUN
arjefm-1289	245	47	information	information	NOUN
arjefm-1289	245	48	system	system	NOUN
arjefm-1289	245	49	(	(	PUNCT
arjefm-1289	245	50	gifmis)—and	gifmis)—and	VERB
arjefm-1289	245	51	their	their	PRON
arjefm-1289	245	52	influence	influence	NOUN
arjefm-1289	245	53	on	on	ADP
arjefm-1289	245	54	fraud	fraud	NOUN
arjefm-1289	245	55	mitigation	mitigation	NOUN
arjefm-1289	245	56	in	in	ADP
arjefm-1289	245	57	federal	federal	ADJ
arjefm-1289	245	58	government	government	NOUN
arjefm-1289	245	59	parastatals	parastatal	NOUN
arjefm-1289	245	60	in	in	ADP
arjefm-1289	245	61	edo	edo	PROPN
arjefm-1289	245	62	state	state	NOUN
arjefm-1289	245	63	.	.	PUNCT
arjefm-1289	246	1	the	the	DET
arjefm-1289	246	2	design	design	NOUN
arjefm-1289	246	3	also	also	ADV
arjefm-1289	246	4	allows	allow	VERB
arjefm-1289	246	5	for	for	ADP
arjefm-1289	246	6	objective	objective	ADJ
arjefm-1289	246	7	analysis	analysis	NOUN
arjefm-1289	246	8	through	through	ADP
arjefm-1289	246	9	statistical	statistical	ADJ
arjefm-1289	246	10	tools	tool	NOUN
arjefm-1289	246	11	.	.	PUNCT
arjefm-1289	247	1	the	the	DET
arjefm-1289	247	2	population	population	NOUN
arjefm-1289	247	3	of	of	ADP
arjefm-1289	247	4	this	this	DET
arjefm-1289	247	5	study	study	NOUN
arjefm-1289	247	6	comprises	comprise	VERB
arjefm-1289	247	7	staff	staff	NOUN
arjefm-1289	247	8	of	of	ADP
arjefm-1289	247	9	federal	federal	ADJ
arjefm-1289	247	10	ministries	ministry	NOUN
arjefm-1289	247	11	,	,	PUNCT
arjefm-1289	247	12	departments	department	NOUN
arjefm-1289	247	13	,	,	PUNCT
arjefm-1289	247	14	and	and	CCONJ
arjefm-1289	247	15	agencies	agency	NOUN
arjefm-1289	247	16	(	(	PUNCT
arjefm-1289	247	17	mdas	mdas	PROPN
arjefm-1289	247	18	)	)	PUNCT
arjefm-1289	247	19	operating	operate	VERB
arjefm-1289	247	20	in	in	ADP
arjefm-1289	247	21	edo	edo	PROPN
arjefm-1289	247	22	state	state	NOUN
arjefm-1289	247	23	,	,	PUNCT
arjefm-1289	247	24	specifically	specifically	ADV
arjefm-1289	247	25	those	those	PRON
arjefm-1289	247	26	working	work	VERB
arjefm-1289	247	27	in	in	ADP
arjefm-1289	247	28	the	the	DET
arjefm-1289	247	29	accounting	accounting	NOUN
arjefm-1289	247	30	,	,	PUNCT
arjefm-1289	247	31	audit	audit	NOUN
arjefm-1289	247	32	,	,	PUNCT
arjefm-1289	247	33	and	and	CCONJ
arjefm-1289	247	34	budget	budget	NOUN
arjefm-1289	247	35	departments	department	NOUN
arjefm-1289	247	36	.	.	PUNCT
arjefm-1289	248	1	these	these	DET
arjefm-1289	248	2	departments	department	NOUN
arjefm-1289	248	3	were	be	AUX
arjefm-1289	248	4	selected	select	VERB
arjefm-1289	248	5	because	because	SCONJ
arjefm-1289	248	6	they	they	PRON
arjefm-1289	248	7	are	be	AUX
arjefm-1289	248	8	directly	directly	ADV
arjefm-1289	248	9	involved	involve	VERB
arjefm-1289	248	10	in	in	ADP
arjefm-1289	248	11	the	the	DET
arjefm-1289	248	12	implementation	implementation	NOUN
arjefm-1289	248	13	and	and	CCONJ
arjefm-1289	248	14	use	use	NOUN
arjefm-1289	248	15	of	of	ADP
arjefm-1289	248	16	key	key	ADJ
arjefm-1289	248	17	modern	modern	ADJ
arjefm-1289	248	18	financial	financial	ADJ
arjefm-1289	248	19	management	management	NOUN
arjefm-1289	248	20	systems	system	NOUN
arjefm-1289	248	21	such	such	ADJ
arjefm-1289	248	22	as	as	ADP
arjefm-1289	248	23	the	the	DET
arjefm-1289	248	24	treasury	treasury	PROPN
arjefm-1289	248	25	single	single	ADJ
arjefm-1289	248	26	account	account	NOUN
arjefm-1289	248	27	(	(	PUNCT
arjefm-1289	248	28	tsa	tsa	PROPN
arjefm-1289	248	29	)	)	PUNCT
arjefm-1289	248	30	,	,	PUNCT
arjefm-1289	248	31	integrated	integrate	VERB
arjefm-1289	248	32	payroll	payroll	NOUN
arjefm-1289	248	33	and	and	CCONJ
arjefm-1289	248	34	personnel	personnel	NOUN
arjefm-1289	248	35	information	information	NOUN
arjefm-1289	248	36	system	system	NOUN
arjefm-1289	248	37	(	(	PUNCT
arjefm-1289	248	38	ippis	ippis	ADJ
arjefm-1289	248	39	)	)	PUNCT
arjefm-1289	248	40	,	,	PUNCT
arjefm-1289	248	41	and	and	CCONJ
arjefm-1289	248	42	government	government	NOUN
arjefm-1289	248	43	integrated	integrate	VERB
arjefm-1289	248	44	financial	financial	ADJ
arjefm-1289	248	45	management	management	NOUN
arjefm-1289	248	46	information	information	NOUN
arjefm-1289	248	47	system	system	NOUN
arjefm-1289	248	48	(	(	PUNCT
arjefm-1289	248	49	gifmis	gifmis	PROPN
arjefm-1289	248	50	)	)	PUNCT
arjefm-1289	248	51	.	.	PUNCT
arjefm-1289	249	1	for	for	ADP
arjefm-1289	249	2	the	the	DET
arjefm-1289	249	3	purpose	purpose	NOUN
arjefm-1289	249	4	of	of	ADP
arjefm-1289	249	5	this	this	DET
arjefm-1289	249	6	study	study	NOUN
arjefm-1289	249	7	,	,	PUNCT
arjefm-1289	249	8	an	an	DET
arjefm-1289	249	9	estimated	estimate	VERB
arjefm-1289	249	10	12	12	NUM
arjefm-1289	249	11	federal	federal	ADJ
arjefm-1289	249	12	mdas	mda	NOUN
arjefm-1289	249	13	were	be	AUX
arjefm-1289	249	14	considered	consider	VERB
arjefm-1289	249	15	.	.	PUNCT
arjefm-1289	250	1	each	each	DET
arjefm-1289	250	2	mda	mda	PROPN
arjefm-1289	250	3	typically	typically	ADV
arjefm-1289	250	4	maintains	maintain	VERB
arjefm-1289	250	5	an	an	DET
arjefm-1289	250	6	average	average	NOUN
arjefm-1289	250	7	of	of	ADP
arjefm-1289	250	8	10	10	NUM
arjefm-1289	250	9	relevant	relevant	ADJ
arjefm-1289	250	10	staff	staff	NOUN
arjefm-1289	250	11	across	across	ADP
arjefm-1289	250	12	the	the	DET
arjefm-1289	250	13	accounting	accounting	NOUN
arjefm-1289	250	14	(	(	PUNCT
arjefm-1289	250	15	4	4	NUM
arjefm-1289	250	16	staff	staff	NOUN
arjefm-1289	250	17	)	)	PUNCT
arjefm-1289	250	18	,	,	PUNCT
arjefm-1289	250	19	audit	audit	NOUN
arjefm-1289	250	20	(	(	PUNCT
arjefm-1289	250	21	3	3	NUM
arjefm-1289	250	22	staff	staff	NOUN
arjefm-1289	250	23	)	)	PUNCT
arjefm-1289	250	24	,	,	PUNCT
arjefm-1289	250	25	and	and	CCONJ
arjefm-1289	250	26	budget	budget	NOUN
arjefm-1289	250	27	(	(	PUNCT
arjefm-1289	250	28	3	3	NUM
arjefm-1289	250	29	staff	staff	NOUN
arjefm-1289	250	30	)	)	PUNCT
arjefm-1289	250	31	units	unit	NOUN
arjefm-1289	250	32	.	.	PUNCT
arjefm-1289	251	1	based	base	VERB
arjefm-1289	251	2	on	on	ADP
arjefm-1289	251	3	this	this	DET
arjefm-1289	251	4	estimate	estimate	NOUN
arjefm-1289	251	5	,	,	PUNCT
arjefm-1289	251	6	the	the	DET
arjefm-1289	251	7	total	total	ADJ
arjefm-1289	251	8	population	population	NOUN
arjefm-1289	251	9	for	for	ADP
arjefm-1289	251	10	the	the	DET
arjefm-1289	251	11	study	study	NOUN
arjefm-1289	251	12	is	be	AUX
arjefm-1289	251	13	:	:	PUNCT
arjefm-1289	251	14	12	12	NUM
arjefm-1289	251	15	mdas×10	mdas×10	NUM
arjefm-1289	251	16	staff	staff	NOUN
arjefm-1289	251	17	per	per	ADP
arjefm-1289	251	18	mda=120	mda=120	PROPN
arjefm-1289	251	19	.thus	.thus	PROPN
arjefm-1289	251	20	,	,	PUNCT
arjefm-1289	251	21	the	the	DET
arjefm-1289	251	22	population	population	NOUN
arjefm-1289	251	23	size	size	NOUN
arjefm-1289	251	24	is	be	AUX
arjefm-1289	251	25	120	120	NUM
arjefm-1289	251	26	staff	staff	NOUN
arjefm-1289	251	27	drawn	draw	VERB
arjefm-1289	251	28	from	from	ADP
arjefm-1289	251	29	the	the	DET
arjefm-1289	251	30	three	three	NUM
arjefm-1289	251	31	core	core	ADJ
arjefm-1289	251	32	financial	financial	ADJ
arjefm-1289	251	33	management	management	NOUN
arjefm-1289	251	34	departments	department	NOUN
arjefm-1289	251	35	of	of	ADP
arjefm-1289	251	36	the	the	DET
arjefm-1289	251	37	selected	select	VERB
arjefm-1289	251	38	mdas	mda	NOUN
arjefm-1289	251	39	.	.	PUNCT
arjefm-1289	252	1	the	the	DET
arjefm-1289	252	2	study	study	NOUN
arjefm-1289	252	3	utilized	utilize	VERB
arjefm-1289	252	4	the	the	DET
arjefm-1289	252	5	taro	taro	NOUN
arjefm-1289	252	6	yamane	yamane	ADJ
arjefm-1289	252	7	formula	formula	NOUN
arjefm-1289	252	8	to	to	PART
arjefm-1289	252	9	determine	determine	VERB
arjefm-1289	252	10	an	an	DET
arjefm-1289	252	11	appropriate	appropriate	ADJ
arjefm-1289	252	12	sample	sample	NOUN
arjefm-1289	252	13	size	size	NOUN
arjefm-1289	252	14	.	.	PUNCT
arjefm-1289	253	1	n=	n=	ADJ
arjefm-1289	253	2	n	n	CCONJ
arjefm-1289	253	3	1+n	1+n	NUM
arjefm-1289	253	4	(	(	PUNCT
arjefm-1289	253	5	e2	e2	PROPN
arjefm-1289	253	6	)	)	PUNCT
arjefm-1289	253	7	where	where	SCONJ
arjefm-1289	253	8	:	:	PUNCT
arjefm-1289	253	9	n	n	PROPN
arjefm-1289	253	10	=	=	SYM
arjefm-1289	253	11	120	120	NUM
arjefm-1289	253	12	(	(	PUNCT
arjefm-1289	253	13	population	population	NOUN
arjefm-1289	253	14	size	size	NOUN
arjefm-1289	253	15	)	)	PUNCT
arjefm-1289	253	16	e	e	X
arjefm-1289	253	17	=	=	NOUN
arjefm-1289	253	18	0.05	0.05	NUM
arjefm-1289	253	19	(	(	PUNCT
arjefm-1289	253	20	margin	margin	NOUN
arjefm-1289	253	21	of	of	ADP
arjefm-1289	253	22	error	error	NOUN
arjefm-1289	253	23	)	)	PUNCT
arjefm-1289	253	24	calculating	calculate	VERB
arjefm-1289	253	25	:	:	PUNCT
arjefm-1289	253	26	n	n	PROPN
arjefm-1289	253	27	=	=	SYM
arjefm-1289	253	28	120	120	NUM
arjefm-1289	253	29	=	=	SYM
arjefm-1289	253	30	120	120	NUM
arjefm-1289	253	31	=	=	SYM
arjefm-1289	253	32	120	120	NUM
arjefm-1289	253	33	=	=	SYM
arjefm-1289	253	34	92	92	NUM
arjefm-1289	253	35	.	.	PUNCT
arjefm-1289	253	36	1	1	NUM
arjefm-1289	253	37	+	+	NOUN
arjefm-1289	253	38	120(0.052	120(0.052	NUM
arjefm-1289	253	39	)	)	PUNCT
arjefm-1289	253	40	1	1	NUM
arjefm-1289	253	41	+	+	SYM
arjefm-1289	253	42	0.3	0.3	NUM
arjefm-1289	253	43	1.3	1.3	NUM
arjefm-1289	253	44	rounding	round	VERB
arjefm-1289	253	45	up	up	ADP
arjefm-1289	253	46	,	,	PUNCT
arjefm-1289	253	47	the	the	DET
arjefm-1289	253	48	required	required	ADJ
arjefm-1289	253	49	sample	sample	NOUN
arjefm-1289	253	50	size	size	NOUN
arjefm-1289	253	51	was	be	AUX
arjefm-1289	253	52	approximately	approximately	ADV
arjefm-1289	253	53	92	92	NUM
arjefm-1289	253	54	respondents	respondent	NOUN
arjefm-1289	253	55	.	.	PUNCT
arjefm-1289	254	1	convenience	convenience	NOUN
arjefm-1289	254	2	sampling	sampling	NOUN
arjefm-1289	254	3	was	be	AUX
arjefm-1289	254	4	employed	employ	VERB
arjefm-1289	254	5	to	to	PART
arjefm-1289	254	6	select	select	VERB
arjefm-1289	254	7	participants	participant	NOUN
arjefm-1289	254	8	who	who	PRON
arjefm-1289	254	9	were	be	AUX
arjefm-1289	254	10	readily	readily	ADV
arjefm-1289	254	11	available	available	ADJ
arjefm-1289	254	12	and	and	CCONJ
arjefm-1289	254	13	willing	willing	ADJ
arjefm-1289	254	14	to	to	PART
arjefm-1289	254	15	participate	participate	VERB
arjefm-1289	254	16	in	in	ADP
arjefm-1289	254	17	the	the	DET
arjefm-1289	254	18	study	study	NOUN
arjefm-1289	254	19	.	.	PUNCT
arjefm-1289	255	1	primary	primary	ADJ
arjefm-1289	255	2	data	datum	NOUN
arjefm-1289	255	3	will	will	AUX
arjefm-1289	255	4	be	be	AUX
arjefm-1289	255	5	collected	collect	VERB
arjefm-1289	255	6	through	through	ADP
arjefm-1289	255	7	a	a	DET
arjefm-1289	255	8	structured	structured	ADJ
arjefm-1289	255	9	questionnaire	questionnaire	NOUN
arjefm-1289	255	10	designed	design	VERB
arjefm-1289	255	11	in	in	ADP
arjefm-1289	255	12	line	line	NOUN
arjefm-1289	255	13	with	with	ADP
arjefm-1289	255	14	the	the	DET
arjefm-1289	255	15	research	research	NOUN
arjefm-1289	255	16	objectives	objective	NOUN
arjefm-1289	255	17	.	.	PUNCT
arjefm-1289	256	1	the	the	DET
arjefm-1289	256	2	questionnaire	questionnaire	NOUN
arjefm-1289	256	3	will	will	AUX
arjefm-1289	256	4	consist	consist	VERB
arjefm-1289	256	5	of	of	ADP
arjefm-1289	256	6	two	two	NUM
arjefm-1289	256	7	sections	section	NOUN
arjefm-1289	256	8	:	:	PUNCT
arjefm-1289	256	9	the	the	DET
arjefm-1289	256	10	first	first	ADJ
arjefm-1289	256	11	section	section	NOUN
arjefm-1289	256	12	will	will	AUX
arjefm-1289	256	13	capture	capture	VERB
arjefm-1289	256	14	demographic	demographic	ADJ
arjefm-1289	256	15	american	american	ADJ
arjefm-1289	256	16	research	research	PROPN
arjefm-1289	256	17	journal	journal	PROPN
arjefm-1289	256	18	of	of	ADP
arjefm-1289	256	19	economics	economic	NOUN
arjefm-1289	256	20	,	,	PUNCT
arjefm-1289	256	21	finance	finance	NOUN
arjefm-1289	256	22	and	and	CCONJ
arjefm-1289	256	23	management	management	NOUN
arjefm-1289	256	24	volume	volume	NOUN
arjefm-1289	256	25	13	13	NUM
arjefm-1289	256	26	issue	issue	NOUN
arjefm-1289	256	27	4	4	NUM
arjefm-1289	256	28	,	,	PUNCT
arjefm-1289	256	29	october	october	PROPN
arjefm-1289	256	30	-	-	PUNCT
arjefm-1289	256	31	december	december	PROPN
arjefm-1289	256	32	2025	2025	NUM
arjefm-1289	256	33	issn	issn	NOUN
arjefm-1289	256	34	:	:	PUNCT
arjefm-1289	256	35	2836	2836	NUM
arjefm-1289	256	36	-	-	SYM
arjefm-1289	256	37	9416	9416	NUM
arjefm-1289	256	38	impact	impact	NOUN
arjefm-1289	256	39	factor	factor	NOUN
arjefm-1289	256	40	:	:	PUNCT
arjefm-1289	256	41	6.41	6.41	NUM
arjefm-1289	256	42	journal	journal	NOUN
arjefm-1289	256	43	homepage	homepage	NOUN
arjefm-1289	256	44	:	:	PUNCT
arjefm-1289	256	45	https://americaserial.com/journals/index.php/arjefm	https://americaserial.com/journals/index.php/arjefm	PROPN
arjefm-1289	256	46	email	email	NOUN
arjefm-1289	256	47	:	:	PUNCT
arjefm-1289	256	48	contact@americaserial.com	contact@americaserial.com	PROPN
arjefm-1289	256	49	official	official	ADJ
arjefm-1289	256	50	journal	journal	PROPN
arjefm-1289	256	51	of	of	ADP
arjefm-1289	256	52	america	america	PROPN
arjefm-1289	256	53	serial	serial	PROPN
arjefm-1289	256	54	publication	publication	NOUN
arjefm-1289	256	55	american	american	PROPN
arjefm-1289	256	56	research	research	PROPN
arjefm-1289	256	57	journal	journal	PROPN
arjefm-1289	256	58	of	of	ADP
arjefm-1289	256	59	economics	economic	NOUN
arjefm-1289	256	60	,	,	PUNCT
arjefm-1289	256	61	finance	finance	NOUN
arjefm-1289	256	62	and	and	CCONJ
arjefm-1289	256	63	management	management	NOUN
arjefm-1289	256	64	https://americaserial.com/journals/index.php/arjefm	https://americaserial.com/journals/index.php/arjefm	NOUN
arjefm-1289	256	65	,	,	PUNCT
arjefm-1289	256	66	email	email	NOUN
arjefm-1289	256	67	:	:	PUNCT
arjefm-1289	257	1	contact@americaserial.com	contact@americaserial.com	X
arjefm-1289	257	2	64	64	NUM
arjefm-1289	258	1	|	|	ADV
arjefm-1289	258	2	p	p	NOUN
arjefm-1289	258	3	a	a	DET
arjefm-1289	258	4	g	g	NOUN
arjefm-1289	258	5	e	e	NOUN
arjefm-1289	258	6	information	information	NOUN
arjefm-1289	258	7	of	of	ADP
arjefm-1289	258	8	respondents	respondent	NOUN
arjefm-1289	258	9	,	,	PUNCT
arjefm-1289	258	10	while	while	SCONJ
arjefm-1289	258	11	the	the	DET
arjefm-1289	258	12	second	second	ADJ
arjefm-1289	258	13	section	section	NOUN
arjefm-1289	258	14	will	will	AUX
arjefm-1289	258	15	measure	measure	VERB
arjefm-1289	258	16	the	the	DET
arjefm-1289	258	17	impact	impact	NOUN
arjefm-1289	258	18	of	of	ADP
arjefm-1289	258	19	integrated	integrate	VERB
arjefm-1289	258	20	payroll	payroll	NOUN
arjefm-1289	258	21	and	and	CCONJ
arjefm-1289	258	22	personnel	personnel	NOUN
arjefm-1289	258	23	information	information	NOUN
arjefm-1289	258	24	system	system	NOUN
arjefm-1289	258	25	,	,	PUNCT
arjefm-1289	258	26	treasury	treasury	PROPN
arjefm-1289	258	27	single	single	ADJ
arjefm-1289	258	28	account	account	NOUN
arjefm-1289	258	29	,	,	PUNCT
arjefm-1289	258	30	government	government	NOUN
arjefm-1289	258	31	integrated	integrate	VERB
arjefm-1289	258	32	financial	financial	ADJ
arjefm-1289	258	33	management	management	NOUN
arjefm-1289	258	34	information	information	NOUN
arjefm-1289	258	35	system	system	NOUN
arjefm-1289	258	36	of	of	ADP
arjefm-1289	258	37	fraud	fraud	NOUN
arjefm-1289	258	38	mitigation	mitigation	NOUN
arjefm-1289	258	39	in	in	ADP
arjefm-1289	258	40	public	public	ADJ
arjefm-1289	258	41	sector	sector	NOUN
arjefm-1289	258	42	using	use	VERB
arjefm-1289	258	43	a	a	DET
arjefm-1289	258	44	likert	likert	ADJ
arjefm-1289	258	45	scale	scale	NOUN
arjefm-1289	258	46	format	format	NOUN
arjefm-1289	258	47	.	.	PUNCT
arjefm-1289	259	1	the	the	DET
arjefm-1289	259	2	likert	likert	ADJ
arjefm-1289	259	3	scale	scale	NOUN
arjefm-1289	259	4	will	will	AUX
arjefm-1289	259	5	be	be	AUX
arjefm-1289	259	6	structured	structure	VERB
arjefm-1289	259	7	as	as	SCONJ
arjefm-1289	259	8	follows	follow	VERB
arjefm-1289	259	9	:	:	PUNCT
arjefm-1289	259	10	1	1	NUM
arjefm-1289	259	11	strongly	strongly	ADV
arjefm-1289	259	12	disagree	disagree	VERB
arjefm-1289	259	13	,	,	PUNCT
arjefm-1289	259	14	2	2	NUM
arjefm-1289	259	15	–	–	PUNCT
arjefm-1289	259	16	disagree	disagree	VERB
arjefm-1289	259	17	,	,	PUNCT
arjefm-1289	259	18	3	3	NUM
arjefm-1289	259	19	–	–	PUNCT
arjefm-1289	259	20	neutral	neutral	ADJ
arjefm-1289	259	21	,	,	PUNCT
arjefm-1289	259	22	4	4	NUM
arjefm-1289	259	23	–	–	PUNCT
arjefm-1289	259	24	agree	agree	VERB
arjefm-1289	259	25	and	and	CCONJ
arjefm-1289	259	26	5	5	NUM
arjefm-1289	259	27	strongly	strongly	ADV
arjefm-1289	259	28	agree	agree	VERB
arjefm-1289	259	29	to	to	PART
arjefm-1289	259	30	ensure	ensure	VERB
arjefm-1289	259	31	the	the	DET
arjefm-1289	259	32	validity	validity	NOUN
arjefm-1289	259	33	of	of	ADP
arjefm-1289	259	34	the	the	DET
arjefm-1289	259	35	research	research	NOUN
arjefm-1289	259	36	instrument	instrument	NOUN
arjefm-1289	259	37	,	,	PUNCT
arjefm-1289	259	38	the	the	DET
arjefm-1289	259	39	questionnaire	questionnaire	NOUN
arjefm-1289	259	40	will	will	AUX
arjefm-1289	259	41	be	be	AUX
arjefm-1289	259	42	reviewed	review	VERB
arjefm-1289	259	43	by	by	ADP
arjefm-1289	259	44	financial	financial	ADJ
arjefm-1289	259	45	experts	expert	NOUN
arjefm-1289	259	46	in	in	ADP
arjefm-1289	259	47	public	public	ADJ
arjefm-1289	259	48	sector	sector	NOUN
arjefm-1289	259	49	.	.	PUNCT
arjefm-1289	260	1	a	a	DET
arjefm-1289	260	2	pilot	pilot	NOUN
arjefm-1289	260	3	study	study	NOUN
arjefm-1289	260	4	will	will	AUX
arjefm-1289	260	5	be	be	AUX
arjefm-1289	260	6	conducted	conduct	VERB
arjefm-1289	260	7	with	with	ADP
arjefm-1289	260	8	10	10	NUM
arjefm-1289	260	9	staff	staff	NOUN
arjefm-1289	260	10	to	to	PART
arjefm-1289	260	11	assess	assess	VERB
arjefm-1289	260	12	the	the	DET
arjefm-1289	260	13	clarity	clarity	NOUN
arjefm-1289	260	14	,	,	PUNCT
arjefm-1289	260	15	relevance	relevance	NOUN
arjefm-1289	260	16	,	,	PUNCT
arjefm-1289	260	17	and	and	CCONJ
arjefm-1289	260	18	comprehensibility	comprehensibility	NOUN
arjefm-1289	260	19	of	of	ADP
arjefm-1289	260	20	the	the	DET
arjefm-1289	260	21	questionnaire	questionnaire	NOUN
arjefm-1289	260	22	items	item	NOUN
arjefm-1289	260	23	.	.	PUNCT
arjefm-1289	261	1	the	the	DET
arjefm-1289	261	2	reliability	reliability	NOUN
arjefm-1289	261	3	of	of	ADP
arjefm-1289	261	4	the	the	DET
arjefm-1289	261	5	instrument	instrument	NOUN
arjefm-1289	261	6	will	will	AUX
arjefm-1289	261	7	be	be	AUX
arjefm-1289	261	8	tested	test	VERB
arjefm-1289	261	9	using	use	VERB
arjefm-1289	261	10	cronbach	cronbach	NOUN
arjefm-1289	261	11	’s	’s	PART
arjefm-1289	261	12	alpha	alpha	ADJ
arjefm-1289	261	13	coefficient	coefficient	NOUN
arjefm-1289	261	14	,	,	PUNCT
arjefm-1289	261	15	where	where	SCONJ
arjefm-1289	261	16	a	a	DET
arjefm-1289	261	17	reliability	reliability	NOUN
arjefm-1289	261	18	coefficient	coefficient	NOUN
arjefm-1289	261	19	of	of	ADP
arjefm-1289	261	20	0.7	0.7	NUM
arjefm-1289	261	21	or	or	CCONJ
arjefm-1289	261	22	higher	high	ADJ
arjefm-1289	261	23	will	will	AUX
arjefm-1289	261	24	indicate	indicate	VERB
arjefm-1289	261	25	acceptable	acceptable	ADJ
arjefm-1289	261	26	internal	internal	ADJ
arjefm-1289	261	27	consistency	consistency	NOUN
arjefm-1289	261	28	.	.	PUNCT
arjefm-1289	262	1	the	the	DET
arjefm-1289	262	2	collected	collect	VERB
arjefm-1289	262	3	data	datum	NOUN
arjefm-1289	262	4	was	be	AUX
arjefm-1289	262	5	analyzed	analyze	VERB
arjefm-1289	262	6	using	use	VERB
arjefm-1289	262	7	descriptive	descriptive	ADJ
arjefm-1289	262	8	and	and	CCONJ
arjefm-1289	262	9	inferential	inferential	ADJ
arjefm-1289	262	10	statistical	statistical	ADJ
arjefm-1289	262	11	techniques	technique	NOUN
arjefm-1289	262	12	.	.	PUNCT
arjefm-1289	263	1	descriptive	descriptive	ADJ
arjefm-1289	263	2	statistics	statistic	NOUN
arjefm-1289	263	3	such	such	ADJ
arjefm-1289	263	4	as	as	ADP
arjefm-1289	263	5	mean	mean	ADJ
arjefm-1289	263	6	,	,	PUNCT
arjefm-1289	263	7	standard	standard	ADJ
arjefm-1289	263	8	deviation	deviation	NOUN
arjefm-1289	263	9	,	,	PUNCT
arjefm-1289	263	10	and	and	CCONJ
arjefm-1289	263	11	frequency	frequency	NOUN
arjefm-1289	263	12	distribution	distribution	NOUN
arjefm-1289	263	13	was	be	AUX
arjefm-1289	263	14	used	use	VERB
arjefm-1289	263	15	to	to	PART
arjefm-1289	263	16	summarize	summarize	VERB
arjefm-1289	263	17	the	the	DET
arjefm-1289	263	18	data	datum	NOUN
arjefm-1289	263	19	.	.	PUNCT
arjefm-1289	264	1	inferential	inferential	ADJ
arjefm-1289	264	2	statistical	statistical	ADJ
arjefm-1289	264	3	methods	method	NOUN
arjefm-1289	264	4	,	,	PUNCT
arjefm-1289	264	5	including	include	VERB
arjefm-1289	264	6	multiple	multiple	ADJ
arjefm-1289	264	7	regression	regression	NOUN
arjefm-1289	264	8	analysis	analysis	NOUN
arjefm-1289	264	9	and	and	CCONJ
arjefm-1289	264	10	pearson	pearson	NOUN
arjefm-1289	264	11	correlation	correlation	NOUN
arjefm-1289	264	12	,	,	PUNCT
arjefm-1289	264	13	was	be	AUX
arjefm-1289	264	14	employed	employ	VERB
arjefm-1289	264	15	to	to	PART
arjefm-1289	264	16	determine	determine	VERB
arjefm-1289	264	17	the	the	DET
arjefm-1289	264	18	relationships	relationship	NOUN
arjefm-1289	264	19	between	between	ADP
arjefm-1289	264	20	integrated	integrate	VERB
arjefm-1289	264	21	payroll	payroll	NOUN
arjefm-1289	264	22	and	and	CCONJ
arjefm-1289	264	23	personnel	personnel	NOUN
arjefm-1289	264	24	information	information	NOUN
arjefm-1289	264	25	system	system	NOUN
arjefm-1289	264	26	,	,	PUNCT
arjefm-1289	264	27	treasury	treasury	PROPN
arjefm-1289	264	28	single	single	ADJ
arjefm-1289	264	29	account	account	NOUN
arjefm-1289	264	30	,	,	PUNCT
arjefm-1289	264	31	government	government	NOUN
arjefm-1289	264	32	integrated	integrate	VERB
arjefm-1289	264	33	financial	financial	ADJ
arjefm-1289	264	34	management	management	NOUN
arjefm-1289	264	35	information	information	NOUN
arjefm-1289	264	36	system	system	NOUN
arjefm-1289	264	37	of	of	ADP
arjefm-1289	264	38	fraud	fraud	NOUN
arjefm-1289	264	39	mitigation	mitigation	NOUN
arjefm-1289	264	40	in	in	ADP
arjefm-1289	264	41	public	public	ADJ
arjefm-1289	264	42	sector	sector	NOUN
arjefm-1289	264	43	.	.	PUNCT
arjefm-1289	265	1	hypothesis	hypothesis	NOUN
arjefm-1289	265	2	testing	testing	NOUN
arjefm-1289	265	3	will	will	AUX
arjefm-1289	265	4	be	be	AUX
arjefm-1289	265	5	conducted	conduct	VERB
arjefm-1289	265	6	at	at	ADP
arjefm-1289	265	7	a	a	DET
arjefm-1289	265	8	0.05	0.05	NUM
arjefm-1289	265	9	significance	significance	NOUN
arjefm-1289	265	10	level	level	NOUN
arjefm-1289	265	11	to	to	PART
arjefm-1289	265	12	ascertain	ascertain	VERB
arjefm-1289	265	13	the	the	DET
arjefm-1289	265	14	statistical	statistical	ADJ
arjefm-1289	265	15	impact	impact	NOUN
arjefm-1289	265	16	of	of	ADP
arjefm-1289	265	17	modern	modern	ADJ
arjefm-1289	265	18	financial	financial	ADJ
arjefm-1289	265	19	management	management	NOUN
arjefm-1289	265	20	practices	practice	NOUN
arjefm-1289	265	21	on	on	ADP
arjefm-1289	265	22	fraud	fraud	NOUN
arjefm-1289	265	23	mitigation	mitigation	NOUN
arjefm-1289	265	24	in	in	ADP
arjefm-1289	265	25	public	public	ADJ
arjefm-1289	265	26	sector	sector	NOUN
arjefm-1289	265	27	.	.	PUNCT
arjefm-1289	266	1	the	the	DET
arjefm-1289	266	2	statistical	statistical	ADJ
arjefm-1289	266	3	package	package	NOUN
arjefm-1289	266	4	for	for	ADP
arjefm-1289	266	5	social	social	ADJ
arjefm-1289	266	6	sciences	science	NOUN
arjefm-1289	266	7	(	(	PUNCT
arjefm-1289	266	8	spss	spss	ADJ
arjefm-1289	266	9	)	)	PUNCT
arjefm-1289	266	10	software	software	NOUN
arjefm-1289	266	11	will	will	AUX
arjefm-1289	266	12	be	be	AUX
arjefm-1289	266	13	utilized	utilize	VERB
arjefm-1289	266	14	for	for	ADP
arjefm-1289	266	15	data	datum	NOUN
arjefm-1289	266	16	analysis	analysis	NOUN
arjefm-1289	266	17	.	.	PUNCT
arjefm-1289	267	1	model	model	NOUN
arjefm-1289	267	2	specification	specification	NOUN
arjefm-1289	267	3	the	the	DET
arjefm-1289	267	4	study	study	NOUN
arjefm-1289	267	5	adopted	adopt	VERB
arjefm-1289	267	6	a	a	DET
arjefm-1289	267	7	multiple	multiple	ADJ
arjefm-1289	267	8	regression	regression	NOUN
arjefm-1289	267	9	model	model	NOUN
arjefm-1289	267	10	to	to	PART
arjefm-1289	267	11	examine	examine	VERB
arjefm-1289	267	12	the	the	DET
arjefm-1289	267	13	effect	effect	NOUN
arjefm-1289	267	14	of	of	ADP
arjefm-1289	267	15	modern	modern	ADJ
arjefm-1289	267	16	financial	financial	ADJ
arjefm-1289	267	17	management	management	NOUN
arjefm-1289	267	18	practices	practice	NOUN
arjefm-1289	267	19	—	—	PUNCT
arjefm-1289	267	20	treasury	treasury	PROPN
arjefm-1289	267	21	single	single	ADJ
arjefm-1289	267	22	account	account	NOUN
arjefm-1289	267	23	(	(	PUNCT
arjefm-1289	267	24	tsa	tsa	PROPN
arjefm-1289	267	25	)	)	PUNCT
arjefm-1289	267	26	,	,	PUNCT
arjefm-1289	267	27	integrated	integrate	VERB
arjefm-1289	267	28	personnel	personnel	NOUN
arjefm-1289	267	29	and	and	CCONJ
arjefm-1289	267	30	payroll	payroll	NOUN
arjefm-1289	267	31	information	information	NOUN
arjefm-1289	267	32	system	system	NOUN
arjefm-1289	267	33	(	(	PUNCT
arjefm-1289	267	34	ippis	ippis	ADJ
arjefm-1289	267	35	)	)	PUNCT
arjefm-1289	267	36	,	,	PUNCT
arjefm-1289	267	37	and	and	CCONJ
arjefm-1289	267	38	government	government	NOUN
arjefm-1289	267	39	integrated	integrate	VERB
arjefm-1289	267	40	financial	financial	ADJ
arjefm-1289	267	41	management	management	NOUN
arjefm-1289	267	42	information	information	NOUN
arjefm-1289	267	43	system	system	NOUN
arjefm-1289	267	44	(	(	PUNCT
arjefm-1289	267	45	gifmis)—on	gifmis)—on	DET
arjefm-1289	267	46	fraud	fraud	NOUN
arjefm-1289	267	47	mitigation	mitigation	NOUN
arjefm-1289	267	48	in	in	ADP
arjefm-1289	267	49	federal	federal	ADJ
arjefm-1289	267	50	government	government	NOUN
arjefm-1289	267	51	parastatals	parastatal	NOUN
arjefm-1289	267	52	in	in	ADP
arjefm-1289	267	53	edo	edo	PROPN
arjefm-1289	267	54	state	state	NOUN
arjefm-1289	267	55	.	.	PUNCT
arjefm-1289	268	1	the	the	DET
arjefm-1289	268	2	functional	functional	ADJ
arjefm-1289	268	3	form	form	NOUN
arjefm-1289	268	4	of	of	ADP
arjefm-1289	268	5	the	the	DET
arjefm-1289	268	6	model	model	NOUN
arjefm-1289	268	7	is	be	AUX
arjefm-1289	268	8	expressed	express	VERB
arjefm-1289	268	9	as	as	ADP
arjefm-1289	268	10	:	:	PUNCT
arjefm-1289	268	11	fm	fm	PROPN
arjefm-1289	268	12	=	=	PROPN
arjefm-1289	268	13	f	f	X
arjefm-1289	268	14	(	(	PUNCT
arjefm-1289	268	15	tsa	tsa	PROPN
arjefm-1289	268	16	,	,	PUNCT
arjefm-1289	268	17	ippis	ippis	ADJ
arjefm-1289	268	18	,	,	PUNCT
arjefm-1289	268	19	gifmis	gifmis	NOUN
arjefm-1289	268	20	)	)	PUNCT
arjefm-1289	268	21	to	to	PART
arjefm-1289	268	22	transform	transform	VERB
arjefm-1289	268	23	the	the	DET
arjefm-1289	268	24	functional	functional	ADJ
arjefm-1289	268	25	relationship	relationship	NOUN
arjefm-1289	268	26	into	into	ADP
arjefm-1289	268	27	an	an	DET
arjefm-1289	268	28	econometric	econometric	ADJ
arjefm-1289	268	29	model	model	NOUN
arjefm-1289	268	30	,	,	PUNCT
arjefm-1289	268	31	the	the	DET
arjefm-1289	268	32	following	follow	VERB
arjefm-1289	268	33	linear	linear	ADJ
arjefm-1289	268	34	regression	regression	NOUN
arjefm-1289	268	35	equation	equation	NOUN
arjefm-1289	268	36	is	be	AUX
arjefm-1289	268	37	specified	specify	VERB
arjefm-1289	268	38	:	:	PUNCT
arjefm-1289	269	1	fmi	fmi	PROPN
arjefm-1289	269	2	=	=	PRON
arjefm-1289	269	3	β0+β1tsai+β2ippisi+β3gifmisi	β0+β1tsai+β2ippisi+β3gifmisi	PROPN
arjefm-1289	269	4	+	+	NOUN
arjefm-1289	269	5	μi	μi	NUM
arjefm-1289	269	6	where	where	SCONJ
arjefm-1289	269	7	:	:	PUNCT
arjefm-1289	269	8	•	•	ADP
arjefm-1289	269	9	fmi=	fmi=	VERB
arjefm-1289	269	10	fraud	fraud	NOUN
arjefm-1289	269	11	mitigation	mitigation	NOUN
arjefm-1289	269	12	for	for	ADP
arjefm-1289	269	13	respondent	respondent	NOUN
arjefm-1289	269	14	i	i	PRON
arjefm-1289	269	15	(	(	PUNCT
arjefm-1289	269	16	dependent	dependent	ADJ
arjefm-1289	269	17	variable	variable	NOUN
arjefm-1289	269	18	)	)	PUNCT
arjefm-1289	269	19	•	•	NOUN
arjefm-1289	269	20	tsai	tsai	PROPN
arjefm-1289	269	21	=	=	PROPN
arjefm-1289	269	22	treasury	treasury	PROPN
arjefm-1289	269	23	single	single	ADJ
arjefm-1289	269	24	account	account	NOUN
arjefm-1289	269	25	implementation	implementation	NOUN
arjefm-1289	269	26	for	for	ADP
arjefm-1289	269	27	respondent	respondent	NOUN
arjefm-1289	269	28	i	i	PRON
arjefm-1289	269	29	•	•	NOUN
arjefm-1289	269	30	ippisi	ippisi	VERB
arjefm-1289	269	31	=	=	PUNCT
arjefm-1289	269	32	integrated	integrate	VERB
arjefm-1289	269	33	personnel	personnel	NOUN
arjefm-1289	269	34	and	and	CCONJ
arjefm-1289	269	35	payroll	payroll	NOUN
arjefm-1289	269	36	information	information	NOUN
arjefm-1289	269	37	system	system	NOUN
arjefm-1289	269	38	for	for	ADP
arjefm-1289	269	39	respondent	respondent	NOUN
arjefm-1289	269	40	i	i	PRON
arjefm-1289	269	41	•	•	NOUN
arjefm-1289	269	42	gifmisi	gifmisi	ADJ
arjefm-1289	269	43	=	=	SYM
arjefm-1289	269	44	government	government	NOUN
arjefm-1289	269	45	integrated	integrate	VERB
arjefm-1289	269	46	financial	financial	ADJ
arjefm-1289	269	47	management	management	NOUN
arjefm-1289	269	48	information	information	NOUN
arjefm-1289	269	49	system	system	NOUN
arjefm-1289	269	50	for	for	ADP
arjefm-1289	269	51	respondent	respondent	NOUN
arjefm-1289	269	52	•	•	NOUN
arjefm-1289	269	53	β0	β0	NOUN
arjefm-1289	269	54	=	=	PUNCT
arjefm-1289	269	55	intercept	intercept	NOUN
arjefm-1289	269	56	term	term	NOUN
arjefm-1289	269	57	(	(	PUNCT
arjefm-1289	269	58	constant	constant	ADJ
arjefm-1289	269	59	)	)	PUNCT
arjefm-1289	269	60	american	american	ADJ
arjefm-1289	269	61	research	research	PROPN
arjefm-1289	269	62	journal	journal	PROPN
arjefm-1289	269	63	of	of	ADP
arjefm-1289	269	64	economics	economic	NOUN
arjefm-1289	269	65	,	,	PUNCT
arjefm-1289	269	66	finance	finance	NOUN
arjefm-1289	269	67	and	and	CCONJ
arjefm-1289	269	68	management	management	NOUN
arjefm-1289	269	69	volume	volume	NOUN
arjefm-1289	269	70	13	13	NUM
arjefm-1289	269	71	issue	issue	NOUN
arjefm-1289	269	72	4	4	NUM
arjefm-1289	269	73	,	,	PUNCT
arjefm-1289	269	74	october	october	PROPN
arjefm-1289	269	75	-	-	PUNCT
arjefm-1289	269	76	december	december	PROPN
arjefm-1289	269	77	2025	2025	NUM
arjefm-1289	269	78	issn	issn	NOUN
arjefm-1289	269	79	:	:	PUNCT
arjefm-1289	269	80	2836	2836	NUM
arjefm-1289	269	81	-	-	SYM
arjefm-1289	269	82	9416	9416	NUM
arjefm-1289	269	83	impact	impact	NOUN
arjefm-1289	269	84	factor	factor	NOUN
arjefm-1289	269	85	:	:	PUNCT
arjefm-1289	269	86	6.41	6.41	NUM
arjefm-1289	269	87	journal	journal	NOUN
arjefm-1289	269	88	homepage	homepage	NOUN
arjefm-1289	269	89	:	:	PUNCT
arjefm-1289	269	90	https://americaserial.com/journals/index.php/arjefm	https://americaserial.com/journals/index.php/arjefm	PROPN
arjefm-1289	269	91	email	email	NOUN
arjefm-1289	269	92	:	:	PUNCT
arjefm-1289	269	93	contact@americaserial.com	contact@americaserial.com	PROPN
arjefm-1289	269	94	official	official	ADJ
arjefm-1289	269	95	journal	journal	PROPN
arjefm-1289	269	96	of	of	ADP
arjefm-1289	269	97	america	america	PROPN
arjefm-1289	269	98	serial	serial	PROPN
arjefm-1289	269	99	publication	publication	NOUN
arjefm-1289	269	100	american	american	PROPN
arjefm-1289	269	101	research	research	PROPN
arjefm-1289	269	102	journal	journal	PROPN
arjefm-1289	269	103	of	of	ADP
arjefm-1289	269	104	economics	economic	NOUN
arjefm-1289	269	105	,	,	PUNCT
arjefm-1289	269	106	finance	finance	NOUN
arjefm-1289	269	107	and	and	CCONJ
arjefm-1289	269	108	management	management	NOUN
arjefm-1289	269	109	https://americaserial.com/journals/index.php/arjefm	https://americaserial.com/journals/index.php/arjefm	NOUN
arjefm-1289	269	110	,	,	PUNCT
arjefm-1289	269	111	email	email	NOUN
arjefm-1289	269	112	:	:	PUNCT
arjefm-1289	269	113	contact@americaserial.com	contact@americaserial.com	X
arjefm-1289	270	1	65	65	NUM
arjefm-1289	271	1	|	|	ADV
arjefm-1289	271	2	p	p	X
arjefm-1289	271	3	a	a	DET
arjefm-1289	271	4	g	g	NOUN
arjefm-1289	271	5	e	e	NOUN
arjefm-1289	271	6	•	•	NOUN
arjefm-1289	271	7	β1,β2,β3	β1,β2,β3	NOUN
arjefm-1289	271	8	=	=	NOUN
arjefm-1289	271	9	coefficients	coefficient	NOUN
arjefm-1289	271	10	measuring	measure	VERB
arjefm-1289	271	11	the	the	DET
arjefm-1289	271	12	effect	effect	NOUN
arjefm-1289	271	13	of	of	ADP
arjefm-1289	271	14	tsa	tsa	PROPN
arjefm-1289	271	15	,	,	PUNCT
arjefm-1289	271	16	ippis	ippis	ADJ
arjefm-1289	271	17	,	,	PUNCT
arjefm-1289	271	18	and	and	CCONJ
arjefm-1289	271	19	gifmis	gifmi	VERB
arjefm-1289	271	20	on	on	ADP
arjefm-1289	271	21	fraud	fraud	NOUN
arjefm-1289	271	22	mitigation	mitigation	NOUN
arjefm-1289	271	23	•	•	NUM
arjefm-1289	271	24	μi	μi	NOUN
arjefm-1289	271	25	=	=	NOUN
arjefm-1289	271	26	error	error	NOUN
arjefm-1289	271	27	term	term	NOUN
arjefm-1289	271	28	capturing	capture	VERB
arjefm-1289	271	29	unobserved	unobserved	ADJ
arjefm-1289	271	30	factors	factor	NOUN
arjefm-1289	271	31	apriori	apriori	VERB
arjefm-1289	271	32	expectation	expectation	NOUN
arjefm-1289	271	33	based	base	VERB
arjefm-1289	271	34	on	on	ADP
arjefm-1289	271	35	theoretical	theoretical	ADJ
arjefm-1289	271	36	and	and	CCONJ
arjefm-1289	271	37	empirical	empirical	ADJ
arjefm-1289	271	38	literature	literature	NOUN
arjefm-1289	271	39	,	,	PUNCT
arjefm-1289	271	40	the	the	DET
arjefm-1289	271	41	expected	expect	VERB
arjefm-1289	271	42	signs	sign	NOUN
arjefm-1289	271	43	of	of	ADP
arjefm-1289	271	44	the	the	DET
arjefm-1289	271	45	coefficients	coefficient	NOUN
arjefm-1289	271	46	are	be	AUX
arjefm-1289	271	47	as	as	SCONJ
arjefm-1289	271	48	follows	follow	VERB
arjefm-1289	271	49	:	:	PUNCT
arjefm-1289	271	50	•	•	NUM
arjefm-1289	271	51	β1>0	β1>0	NOUN
arjefm-1289	271	52	:	:	PUNCT
arjefm-1289	271	53	effective	effective	ADJ
arjefm-1289	271	54	implementation	implementation	NOUN
arjefm-1289	271	55	of	of	ADP
arjefm-1289	271	56	tsa	tsa	NOUN
arjefm-1289	271	57	is	be	AUX
arjefm-1289	271	58	expected	expect	VERB
arjefm-1289	271	59	to	to	PART
arjefm-1289	271	60	improve	improve	VERB
arjefm-1289	271	61	fraud	fraud	NOUN
arjefm-1289	271	62	mitigation	mitigation	NOUN
arjefm-1289	271	63	.	.	PUNCT
arjefm-1289	272	1	•	•	NUM
arjefm-1289	272	2	β2>0	β2>0	NOUN
arjefm-1289	272	3	:	:	PUNCT
arjefm-1289	272	4	adoption	adoption	NOUN
arjefm-1289	272	5	of	of	ADP
arjefm-1289	272	6	ippis	ippis	NOUN
arjefm-1289	272	7	is	be	AUX
arjefm-1289	272	8	expected	expect	VERB
arjefm-1289	272	9	to	to	PART
arjefm-1289	272	10	reduce	reduce	VERB
arjefm-1289	272	11	payroll	payroll	NOUN
arjefm-1289	272	12	fraud	fraud	NOUN
arjefm-1289	272	13	,	,	PUNCT
arjefm-1289	272	14	thereby	thereby	ADV
arjefm-1289	272	15	improving	improve	VERB
arjefm-1289	272	16	fraud	fraud	NOUN
arjefm-1289	272	17	mitigation	mitigation	NOUN
arjefm-1289	272	18	.	.	PUNCT
arjefm-1289	273	1	•	•	NUM
arjefm-1289	273	2	β3>0	β3>0	NOUN
arjefm-1289	273	3	:	:	PUNCT
arjefm-1289	273	4	use	use	NOUN
arjefm-1289	273	5	of	of	ADP
arjefm-1289	273	6	gifmis	gifmis	PROPN
arjefm-1289	273	7	is	be	AUX
arjefm-1289	273	8	expected	expect	VERB
arjefm-1289	273	9	to	to	PART
arjefm-1289	273	10	enhance	enhance	VERB
arjefm-1289	273	11	financial	financial	ADJ
arjefm-1289	273	12	transparency	transparency	NOUN
arjefm-1289	273	13	and	and	CCONJ
arjefm-1289	273	14	reduce	reduce	VERB
arjefm-1289	273	15	financial	financial	ADJ
arjefm-1289	273	16	irregularities	irregularity	NOUN
arjefm-1289	273	17	.	.	PUNCT
arjefm-1289	274	1	thus	thus	ADV
arjefm-1289	274	2	,	,	PUNCT
arjefm-1289	274	3	the	the	DET
arjefm-1289	274	4	general	general	ADJ
arjefm-1289	274	5	expectation	expectation	NOUN
arjefm-1289	274	6	is	be	AUX
arjefm-1289	274	7	:	:	PUNCT
arjefm-1289	274	8	β1	β1	PROPN
arjefm-1289	274	9	,	,	PUNCT
arjefm-1289	274	10	β2	β2	NOUN
arjefm-1289	274	11	,	,	PUNCT
arjefm-1289	274	12	β3>0	β3>0	NOUN
arjefm-1289	274	13	4	4	NUM
arjefm-1289	274	14	.	.	PUNCT
arjefm-1289	274	15	analysis	analysis	NOUN
arjefm-1289	274	16	4.1	4.1	NUM
arjefm-1289	274	17	descriptive	descriptive	ADJ
arjefm-1289	274	18	statistics	statistic	NOUN
arjefm-1289	274	19	table	table	NOUN
arjefm-1289	274	20	2	2	NUM
arjefm-1289	274	21	:	:	PUNCT
arjefm-1289	274	22	descriptive	descriptive	ADJ
arjefm-1289	274	23	statistics	statistic	NOUN
arjefm-1289	274	24	variable	variable	ADJ
arjefm-1289	274	25	mean	mean	VERB
arjefm-1289	274	26	std	std	X
arjefm-1289	274	27	.	.	PUNCT
arjefm-1289	275	1	deviation	deviation	NOUN
arjefm-1289	275	2	n	n	PRON
arjefm-1289	275	3	fm	fm	NOUN
arjefm-1289	275	4	(	(	PUNCT
arjefm-1289	275	5	dependent	dependent	ADJ
arjefm-1289	275	6	variable	variable	NOUN
arjefm-1289	275	7	)	)	PUNCT
arjefm-1289	275	8	19.1333	19.1333	NUM
arjefm-1289	275	9	2.69343	2.69343	NUM
arjefm-1289	275	10	92	92	NUM
arjefm-1289	275	11	tsa	tsa	NOUN
arjefm-1289	275	12	19.5556	19.5556	NUM
arjefm-1289	275	13	2.4267	2.4267	NUM
arjefm-1289	275	14	92	92	NUM
arjefm-1289	275	15	ippis	ippis	ADJ
arjefm-1289	275	16	19.2222	19.2222	NUM
arjefm-1289	275	17	2.58394	2.58394	NUM
arjefm-1289	275	18	92	92	NUM
arjefm-1289	275	19	gfmis	gfmis	NOUN
arjefm-1289	275	20	19.6889	19.6889	NUM
arjefm-1289	275	21	2.09786	2.09786	NUM
arjefm-1289	275	22	92	92	NUM
arjefm-1289	275	23	source	source	NOUN
arjefm-1289	275	24	:	:	PUNCT
arjefm-1289	275	25	author	author	NOUN
arjefm-1289	275	26	’s	’s	PART
arjefm-1289	275	27	computation	computation	NOUN
arjefm-1289	275	28	,	,	PUNCT
arjefm-1289	275	29	2025	2025	NUM
arjefm-1289	275	30	the	the	DET
arjefm-1289	275	31	descriptive	descriptive	ADJ
arjefm-1289	275	32	statistics	statistic	NOUN
arjefm-1289	275	33	summarize	summarize	VERB
arjefm-1289	275	34	respondents	respondent	NOUN
arjefm-1289	275	35	’	’	PART
arjefm-1289	275	36	perceptions	perception	NOUN
arjefm-1289	275	37	of	of	ADP
arjefm-1289	275	38	the	the	DET
arjefm-1289	275	39	dependent	dependent	ADJ
arjefm-1289	275	40	variable	variable	NOUN
arjefm-1289	275	41	—	—	PUNCT
arjefm-1289	275	42	fraud	fraud	NOUN
arjefm-1289	275	43	mitigation	mitigation	NOUN
arjefm-1289	275	44	(	(	PUNCT
arjefm-1289	275	45	fm)—and	fm)—and	VERB
arjefm-1289	275	46	the	the	DET
arjefm-1289	275	47	independent	independent	ADJ
arjefm-1289	275	48	variables	variable	NOUN
arjefm-1289	275	49	:	:	PUNCT
arjefm-1289	275	50	treasury	treasury	PROPN
arjefm-1289	275	51	single	single	ADJ
arjefm-1289	275	52	account	account	NOUN
arjefm-1289	275	53	(	(	PUNCT
arjefm-1289	275	54	tsa	tsa	PROPN
arjefm-1289	275	55	)	)	PUNCT
arjefm-1289	275	56	,	,	PUNCT
arjefm-1289	275	57	integrated	integrate	VERB
arjefm-1289	275	58	payroll	payroll	NOUN
arjefm-1289	275	59	and	and	CCONJ
arjefm-1289	275	60	personnel	personnel	NOUN
arjefm-1289	275	61	information	information	NOUN
arjefm-1289	275	62	system	system	NOUN
arjefm-1289	275	63	(	(	PUNCT
arjefm-1289	275	64	ippis	ippis	ADJ
arjefm-1289	275	65	)	)	PUNCT
arjefm-1289	275	66	,	,	PUNCT
arjefm-1289	275	67	and	and	CCONJ
arjefm-1289	275	68	government	government	NOUN
arjefm-1289	275	69	integrated	integrate	VERB
arjefm-1289	275	70	financial	financial	ADJ
arjefm-1289	275	71	management	management	NOUN
arjefm-1289	275	72	information	information	NOUN
arjefm-1289	275	73	system	system	NOUN
arjefm-1289	275	74	(	(	PUNCT
arjefm-1289	275	75	gifmis	gifmis	PROPN
arjefm-1289	275	76	)	)	PUNCT
arjefm-1289	275	77	.	.	PUNCT
arjefm-1289	276	1	the	the	DET
arjefm-1289	276	2	mean	mean	ADJ
arjefm-1289	276	3	score	score	NOUN
arjefm-1289	276	4	for	for	ADP
arjefm-1289	276	5	fraud	fraud	NOUN
arjefm-1289	276	6	mitigation	mitigation	NOUN
arjefm-1289	276	7	is	be	AUX
arjefm-1289	276	8	19.13	19.13	NUM
arjefm-1289	276	9	with	with	ADP
arjefm-1289	276	10	a	a	DET
arjefm-1289	276	11	standard	standard	ADJ
arjefm-1289	276	12	deviation	deviation	NOUN
arjefm-1289	276	13	of	of	ADP
arjefm-1289	276	14	2.69	2.69	NUM
arjefm-1289	276	15	across	across	ADP
arjefm-1289	276	16	45	45	NUM
arjefm-1289	276	17	respondents	respondent	NOUN
arjefm-1289	276	18	.	.	PUNCT
arjefm-1289	277	1	this	this	DET
arjefm-1289	277	2	relatively	relatively	ADV
arjefm-1289	277	3	high	high	ADJ
arjefm-1289	277	4	mean	mean	NOUN
arjefm-1289	277	5	indicates	indicate	VERB
arjefm-1289	277	6	that	that	SCONJ
arjefm-1289	277	7	respondents	respondent	NOUN
arjefm-1289	277	8	generally	generally	ADV
arjefm-1289	277	9	agree	agree	VERB
arjefm-1289	277	10	that	that	SCONJ
arjefm-1289	277	11	fraud	fraud	NOUN
arjefm-1289	277	12	mitigation	mitigation	NOUN
arjefm-1289	277	13	practices	practice	NOUN
arjefm-1289	277	14	in	in	ADP
arjefm-1289	277	15	their	their	PRON
arjefm-1289	277	16	mdas	mda	NOUN
arjefm-1289	277	17	are	be	AUX
arjefm-1289	277	18	moderately	moderately	ADV
arjefm-1289	277	19	effective	effective	ADJ
arjefm-1289	277	20	.	.	PUNCT
arjefm-1289	278	1	the	the	DET
arjefm-1289	278	2	standard	standard	ADJ
arjefm-1289	278	3	deviation	deviation	NOUN
arjefm-1289	278	4	suggests	suggest	VERB
arjefm-1289	278	5	a	a	DET
arjefm-1289	278	6	moderate	moderate	ADJ
arjefm-1289	278	7	level	level	NOUN
arjefm-1289	278	8	of	of	ADP
arjefm-1289	278	9	variation	variation	NOUN
arjefm-1289	278	10	in	in	ADP
arjefm-1289	278	11	responses	response	NOUN
arjefm-1289	278	12	,	,	PUNCT
arjefm-1289	278	13	meaning	mean	VERB
arjefm-1289	278	14	that	that	SCONJ
arjefm-1289	278	15	while	while	SCONJ
arjefm-1289	278	16	many	many	ADJ
arjefm-1289	278	17	respondents	respondent	NOUN
arjefm-1289	278	18	share	share	VERB
arjefm-1289	278	19	similar	similar	ADJ
arjefm-1289	278	20	views	view	NOUN
arjefm-1289	278	21	,	,	PUNCT
arjefm-1289	278	22	some	some	DET
arjefm-1289	278	23	variability	variability	NOUN
arjefm-1289	278	24	in	in	ADP
arjefm-1289	278	25	perceptions	perception	NOUN
arjefm-1289	278	26	still	still	ADV
arjefm-1289	278	27	exists	exist	VERB
arjefm-1289	278	28	.	.	PUNCT
arjefm-1289	279	1	the	the	DET
arjefm-1289	279	2	tsa	tsa	PROPN
arjefm-1289	279	3	variable	variable	NOUN
arjefm-1289	279	4	has	have	VERB
arjefm-1289	279	5	a	a	DET
arjefm-1289	279	6	mean	mean	ADJ
arjefm-1289	279	7	score	score	NOUN
arjefm-1289	279	8	of	of	ADP
arjefm-1289	279	9	19.56	19.56	NUM
arjefm-1289	279	10	,	,	PUNCT
arjefm-1289	279	11	which	which	PRON
arjefm-1289	279	12	is	be	AUX
arjefm-1289	279	13	slightly	slightly	ADV
arjefm-1289	279	14	higher	high	ADJ
arjefm-1289	279	15	than	than	ADP
arjefm-1289	279	16	the	the	DET
arjefm-1289	279	17	mean	mean	NOUN
arjefm-1289	279	18	for	for	ADP
arjefm-1289	279	19	fraud	fraud	NOUN
arjefm-1289	279	20	mitigation	mitigation	NOUN
arjefm-1289	279	21	.	.	PUNCT
arjefm-1289	280	1	this	this	PRON
arjefm-1289	280	2	implies	imply	VERB
arjefm-1289	280	3	that	that	SCONJ
arjefm-1289	280	4	respondents	respondent	NOUN
arjefm-1289	280	5	have	have	VERB
arjefm-1289	280	6	a	a	DET
arjefm-1289	280	7	positive	positive	ADJ
arjefm-1289	280	8	perception	perception	NOUN
arjefm-1289	280	9	of	of	ADP
arjefm-1289	280	10	the	the	DET
arjefm-1289	280	11	effectiveness	effectiveness	NOUN
arjefm-1289	280	12	of	of	ADP
arjefm-1289	280	13	tsa	tsa	NOUN
arjefm-1289	280	14	in	in	ADP
arjefm-1289	280	15	enhancing	enhance	VERB
arjefm-1289	280	16	financial	financial	ADJ
arjefm-1289	280	17	transparency	transparency	NOUN
arjefm-1289	280	18	and	and	CCONJ
arjefm-1289	280	19	reducing	reduce	VERB
arjefm-1289	280	20	financial	financial	ADJ
arjefm-1289	280	21	leakages	leakage	NOUN
arjefm-1289	280	22	.	.	PUNCT
arjefm-1289	281	1	the	the	DET
arjefm-1289	281	2	standard	standard	ADJ
arjefm-1289	281	3	deviation	deviation	NOUN
arjefm-1289	281	4	of	of	ADP
arjefm-1289	281	5	2.43	2.43	NUM
arjefm-1289	281	6	indicates	indicate	VERB
arjefm-1289	281	7	that	that	SCONJ
arjefm-1289	281	8	responses	response	NOUN
arjefm-1289	281	9	are	be	AUX
arjefm-1289	281	10	fairly	fairly	ADV
arjefm-1289	281	11	consistent	consistent	ADJ
arjefm-1289	281	12	,	,	PUNCT
arjefm-1289	281	13	with	with	ADP
arjefm-1289	281	14	only	only	ADJ
arjefm-1289	281	15	modest	modest	ADJ
arjefm-1289	281	16	variation	variation	NOUN
arjefm-1289	281	17	among	among	ADP
arjefm-1289	281	18	respondents	respondent	NOUN
arjefm-1289	281	19	regarding	regard	VERB
arjefm-1289	281	20	tsa	tsa	PROPN
arjefm-1289	281	21	’s	’s	PART
arjefm-1289	281	22	effectiveness	effectiveness	NOUN
arjefm-1289	281	23	.	.	PUNCT
arjefm-1289	282	1	ippis	ippis	PROPN
arjefm-1289	282	2	has	have	VERB
arjefm-1289	282	3	a	a	DET
arjefm-1289	282	4	mean	mean	ADJ
arjefm-1289	282	5	score	score	NOUN
arjefm-1289	282	6	of	of	ADP
arjefm-1289	282	7	19.22	19.22	NUM
arjefm-1289	282	8	,	,	PUNCT
arjefm-1289	282	9	suggesting	suggest	VERB
arjefm-1289	282	10	that	that	SCONJ
arjefm-1289	282	11	respondents	respondent	NOUN
arjefm-1289	282	12	generally	generally	ADV
arjefm-1289	282	13	agree	agree	VERB
arjefm-1289	282	14	that	that	SCONJ
arjefm-1289	282	15	ippis	ippis	PROPN
arjefm-1289	282	16	positively	positively	ADV
arjefm-1289	282	17	contributes	contribute	VERB
arjefm-1289	282	18	to	to	ADP
arjefm-1289	282	19	reducing	reduce	VERB
arjefm-1289	282	20	payroll	payroll	NOUN
arjefm-1289	282	21	-	-	PUNCT
arjefm-1289	282	22	related	relate	VERB
arjefm-1289	282	23	fraud	fraud	NOUN
arjefm-1289	282	24	such	such	ADJ
arjefm-1289	282	25	as	as	ADP
arjefm-1289	282	26	ghost	ghost	NOUN
arjefm-1289	282	27	workers	worker	NOUN
arjefm-1289	282	28	and	and	CCONJ
arjefm-1289	282	29	unauthorized	unauthorized	ADJ
arjefm-1289	282	30	payments	payment	NOUN
arjefm-1289	282	31	.	.	PUNCT
arjefm-1289	283	1	the	the	DET
arjefm-1289	283	2	american	american	PROPN
arjefm-1289	283	3	research	research	PROPN
arjefm-1289	283	4	journal	journal	PROPN
arjefm-1289	283	5	of	of	ADP
arjefm-1289	283	6	economics	economic	NOUN
arjefm-1289	283	7	,	,	PUNCT
arjefm-1289	283	8	finance	finance	NOUN
arjefm-1289	283	9	and	and	CCONJ
arjefm-1289	283	10	management	management	NOUN
arjefm-1289	283	11	volume	volume	NOUN
arjefm-1289	283	12	13	13	NUM
arjefm-1289	283	13	issue	issue	NOUN
arjefm-1289	283	14	4	4	NUM
arjefm-1289	283	15	,	,	PUNCT
arjefm-1289	283	16	october	october	PROPN
arjefm-1289	283	17	-	-	PUNCT
arjefm-1289	283	18	december	december	PROPN
arjefm-1289	283	19	2025	2025	NUM
arjefm-1289	283	20	issn	issn	NOUN
arjefm-1289	283	21	:	:	PUNCT
arjefm-1289	283	22	2836	2836	NUM
arjefm-1289	283	23	-	-	SYM
arjefm-1289	283	24	9416	9416	NUM
arjefm-1289	283	25	impact	impact	NOUN
arjefm-1289	283	26	factor	factor	NOUN
arjefm-1289	283	27	:	:	PUNCT
arjefm-1289	283	28	6.41	6.41	NUM
arjefm-1289	283	29	journal	journal	NOUN
arjefm-1289	283	30	homepage	homepage	NOUN
arjefm-1289	283	31	:	:	PUNCT
arjefm-1289	283	32	https://americaserial.com/journals/index.php/arjefm	https://americaserial.com/journals/index.php/arjefm	PROPN
arjefm-1289	283	33	email	email	NOUN
arjefm-1289	283	34	:	:	PUNCT
arjefm-1289	283	35	contact@americaserial.com	contact@americaserial.com	PROPN
arjefm-1289	283	36	official	official	ADJ
arjefm-1289	283	37	journal	journal	PROPN
arjefm-1289	283	38	of	of	ADP
arjefm-1289	283	39	america	america	PROPN
arjefm-1289	283	40	serial	serial	PROPN
arjefm-1289	283	41	publication	publication	NOUN
arjefm-1289	283	42	american	american	PROPN
arjefm-1289	283	43	research	research	PROPN
arjefm-1289	283	44	journal	journal	PROPN
arjefm-1289	283	45	of	of	ADP
arjefm-1289	283	46	economics	economic	NOUN
arjefm-1289	283	47	,	,	PUNCT
arjefm-1289	283	48	finance	finance	NOUN
arjefm-1289	283	49	and	and	CCONJ
arjefm-1289	283	50	management	management	NOUN
arjefm-1289	283	51	https://americaserial.com/journals/index.php/arjefm	https://americaserial.com/journals/index.php/arjefm	NOUN
arjefm-1289	283	52	,	,	PUNCT
arjefm-1289	283	53	email	email	NOUN
arjefm-1289	283	54	:	:	PUNCT
arjefm-1289	283	55	contact@americaserial.com	contact@americaserial.com	X
arjefm-1289	284	1	66	66	NUM
arjefm-1289	285	1	|	|	ADV
arjefm-1289	285	2	p	p	X
arjefm-1289	285	3	a	a	DET
arjefm-1289	285	4	g	g	NOUN
arjefm-1289	285	5	e	e	NOUN
arjefm-1289	285	6	standard	standard	ADJ
arjefm-1289	285	7	deviation	deviation	NOUN
arjefm-1289	285	8	of	of	ADP
arjefm-1289	285	9	2.58	2.58	NUM
arjefm-1289	285	10	shows	show	NOUN
arjefm-1289	285	11	moderate	moderate	ADJ
arjefm-1289	285	12	variability	variability	NOUN
arjefm-1289	285	13	,	,	PUNCT
arjefm-1289	285	14	indicating	indicate	VERB
arjefm-1289	285	15	slight	slight	ADJ
arjefm-1289	285	16	differences	difference	NOUN
arjefm-1289	285	17	in	in	ADP
arjefm-1289	285	18	how	how	SCONJ
arjefm-1289	285	19	respondents	respondent	NOUN
arjefm-1289	285	20	perceive	perceive	VERB
arjefm-1289	285	21	the	the	DET
arjefm-1289	285	22	implementation	implementation	NOUN
arjefm-1289	285	23	and	and	CCONJ
arjefm-1289	285	24	impact	impact	NOUN
arjefm-1289	285	25	of	of	ADP
arjefm-1289	285	26	ippis	ippis	NOUN
arjefm-1289	285	27	across	across	ADP
arjefm-1289	285	28	mdas	mdas	PROPN
arjefm-1289	285	29	.	.	PUNCT
arjefm-1289	286	1	gifmis	gifmis	PROPN
arjefm-1289	286	2	recorded	record	VERB
arjefm-1289	286	3	the	the	DET
arjefm-1289	286	4	highest	high	ADJ
arjefm-1289	286	5	mean	mean	ADJ
arjefm-1289	286	6	score	score	NOUN
arjefm-1289	286	7	of	of	ADP
arjefm-1289	286	8	19.69	19.69	NUM
arjefm-1289	286	9	among	among	ADP
arjefm-1289	286	10	all	all	DET
arjefm-1289	286	11	variables	variable	NOUN
arjefm-1289	286	12	.	.	PUNCT
arjefm-1289	287	1	this	this	PRON
arjefm-1289	287	2	indicates	indicate	VERB
arjefm-1289	287	3	that	that	SCONJ
arjefm-1289	287	4	respondents	respondent	NOUN
arjefm-1289	287	5	strongly	strongly	ADV
arjefm-1289	287	6	perceive	perceive	ADJ
arjefm-1289	287	7	gifmis	gifmis	ADV
arjefm-1289	287	8	as	as	ADP
arjefm-1289	287	9	effective	effective	ADJ
arjefm-1289	287	10	in	in	ADP
arjefm-1289	287	11	improving	improve	VERB
arjefm-1289	287	12	financial	financial	ADJ
arjefm-1289	287	13	reporting	reporting	NOUN
arjefm-1289	287	14	accuracy	accuracy	NOUN
arjefm-1289	287	15	,	,	PUNCT
arjefm-1289	287	16	expenditure	expenditure	NOUN
arjefm-1289	287	17	control	control	NOUN
arjefm-1289	287	18	,	,	PUNCT
arjefm-1289	287	19	and	and	CCONJ
arjefm-1289	287	20	transparency	transparency	NOUN
arjefm-1289	287	21	in	in	ADP
arjefm-1289	287	22	financial	financial	ADJ
arjefm-1289	287	23	transactions	transaction	NOUN
arjefm-1289	287	24	.	.	PUNCT
arjefm-1289	288	1	the	the	DET
arjefm-1289	288	2	relatively	relatively	ADV
arjefm-1289	288	3	low	low	ADJ
arjefm-1289	288	4	standard	standard	ADJ
arjefm-1289	288	5	deviation	deviation	NOUN
arjefm-1289	288	6	of	of	ADP
arjefm-1289	288	7	2.10	2.10	NUM
arjefm-1289	288	8	shows	show	NOUN
arjefm-1289	288	9	that	that	SCONJ
arjefm-1289	288	10	responses	response	NOUN
arjefm-1289	288	11	are	be	AUX
arjefm-1289	288	12	more	more	ADV
arjefm-1289	288	13	consistent	consistent	ADJ
arjefm-1289	288	14	compared	compare	VERB
arjefm-1289	288	15	to	to	ADP
arjefm-1289	288	16	the	the	DET
arjefm-1289	288	17	other	other	ADJ
arjefm-1289	288	18	variables	variable	NOUN
arjefm-1289	288	19	,	,	PUNCT
arjefm-1289	288	20	suggesting	suggest	VERB
arjefm-1289	288	21	a	a	DET
arjefm-1289	288	22	strong	strong	ADJ
arjefm-1289	288	23	collective	collective	ADJ
arjefm-1289	288	24	agreement	agreement	NOUN
arjefm-1289	288	25	on	on	ADP
arjefm-1289	288	26	the	the	DET
arjefm-1289	288	27	role	role	NOUN
arjefm-1289	288	28	of	of	ADP
arjefm-1289	288	29	gifmis	gifmis	NOUN
arjefm-1289	288	30	in	in	ADP
arjefm-1289	288	31	supporting	support	VERB
arjefm-1289	288	32	fraud	fraud	NOUN
arjefm-1289	288	33	mitigation	mitigation	NOUN
arjefm-1289	288	34	.	.	PUNCT
arjefm-1289	289	1	overall	overall	ADV
arjefm-1289	289	2	,	,	PUNCT
arjefm-1289	289	3	the	the	DET
arjefm-1289	289	4	descriptive	descriptive	ADJ
arjefm-1289	289	5	statistics	statistic	NOUN
arjefm-1289	289	6	reveal	reveal	VERB
arjefm-1289	289	7	that	that	SCONJ
arjefm-1289	289	8	respondents	respondent	NOUN
arjefm-1289	289	9	have	have	VERB
arjefm-1289	289	10	positive	positive	ADJ
arjefm-1289	289	11	perceptions	perception	NOUN
arjefm-1289	289	12	of	of	ADP
arjefm-1289	289	13	all	all	DET
arjefm-1289	289	14	three	three	NUM
arjefm-1289	289	15	modern	modern	ADJ
arjefm-1289	289	16	financial	financial	ADJ
arjefm-1289	289	17	management	management	NOUN
arjefm-1289	289	18	systems	system	NOUN
arjefm-1289	289	19	—	—	PUNCT
arjefm-1289	289	20	tsa	tsa	NOUN
arjefm-1289	289	21	,	,	PUNCT
arjefm-1289	289	22	ippis	ippis	ADJ
arjefm-1289	289	23	,	,	PUNCT
arjefm-1289	289	24	and	and	CCONJ
arjefm-1289	289	25	gifmis	gifmis	ADJ
arjefm-1289	289	26	—	—	PUNCT
arjefm-1289	289	27	and	and	CCONJ
arjefm-1289	289	28	believe	believe	VERB
arjefm-1289	289	29	that	that	SCONJ
arjefm-1289	289	30	these	these	DET
arjefm-1289	289	31	reforms	reform	NOUN
arjefm-1289	289	32	significantly	significantly	ADV
arjefm-1289	289	33	contribute	contribute	VERB
arjefm-1289	289	34	to	to	ADP
arjefm-1289	289	35	fraud	fraud	NOUN
arjefm-1289	289	36	mitigation	mitigation	NOUN
arjefm-1289	289	37	in	in	ADP
arjefm-1289	289	38	federal	federal	ADJ
arjefm-1289	289	39	mdas	mda	NOUN
arjefm-1289	289	40	within	within	ADP
arjefm-1289	289	41	edo	edo	PROPN
arjefm-1289	289	42	state	state	NOUN
arjefm-1289	289	43	.	.	PUNCT
arjefm-1289	290	1	the	the	DET
arjefm-1289	290	2	relatively	relatively	ADV
arjefm-1289	290	3	close	close	ADJ
arjefm-1289	290	4	mean	mean	ADJ
arjefm-1289	290	5	values	value	NOUN
arjefm-1289	290	6	across	across	ADP
arjefm-1289	290	7	variables	variable	NOUN
arjefm-1289	290	8	indicate	indicate	VERB
arjefm-1289	290	9	that	that	SCONJ
arjefm-1289	290	10	the	the	DET
arjefm-1289	290	11	three	three	NUM
arjefm-1289	290	12	systems	system	NOUN
arjefm-1289	290	13	are	be	AUX
arjefm-1289	290	14	seen	see	VERB
arjefm-1289	290	15	as	as	ADP
arjefm-1289	290	16	mutually	mutually	ADV
arjefm-1289	290	17	reinforcing	reinforce	VERB
arjefm-1289	290	18	tools	tool	NOUN
arjefm-1289	290	19	for	for	ADP
arjefm-1289	290	20	enhancing	enhance	VERB
arjefm-1289	290	21	transparency	transparency	NOUN
arjefm-1289	290	22	,	,	PUNCT
arjefm-1289	290	23	accountability	accountability	NOUN
arjefm-1289	290	24	,	,	PUNCT
arjefm-1289	290	25	and	and	CCONJ
arjefm-1289	290	26	integrity	integrity	NOUN
arjefm-1289	290	27	in	in	ADP
arjefm-1289	290	28	public	public	ADJ
arjefm-1289	290	29	financial	financial	ADJ
arjefm-1289	290	30	management	management	NOUN
arjefm-1289	290	31	.	.	PUNCT
arjefm-1289	291	1	4.2	4.2	NUM
arjefm-1289	291	2	regression	regression	NOUN
arjefm-1289	291	3	output	output	NOUN
arjefm-1289	291	4	table	table	NOUN
arjefm-1289	291	5	4.1	4.1	NUM
arjefm-1289	291	6	:	:	PUNCT
arjefm-1289	291	7	regression	regression	NOUN
arjefm-1289	291	8	model	model	NOUN
arjefm-1289	291	9	summary	summary	NOUN
arjefm-1289	291	10	model	model	NOUN
arjefm-1289	291	11	summary	summary	NOUN
arjefm-1289	291	12	model	model	NOUN
arjefm-1289	291	13	r	r	PROPN
arjefm-1289	291	14	r	r	NOUN
arjefm-1289	291	15	square	square	ADJ
arjefm-1289	291	16	adjusted	adjust	VERB
arjefm-1289	291	17	r	r	NOUN
arjefm-1289	291	18	square	square	ADJ
arjefm-1289	291	19	std	std	NOUN
arjefm-1289	291	20	.	.	PUNCT
arjefm-1289	292	1	error	error	NOUN
arjefm-1289	292	2	of	of	ADP
arjefm-1289	292	3	the	the	DET
arjefm-1289	292	4	estimate	estimate	NOUN
arjefm-1289	292	5	1	1	NUM
arjefm-1289	292	6	.899a	.899a	NOUN
arjefm-1289	292	7	.808	.808	NUM
arjefm-1289	292	8	.785	.785	NUM
arjefm-1289	292	9	1.773	1.773	NUM
arjefm-1289	292	10	a.	a.	NOUN
arjefm-1289	292	11	predictors	predictor	NOUN
arjefm-1289	292	12	:	:	PUNCT
arjefm-1289	292	13	(	(	PUNCT
arjefm-1289	292	14	constant	constant	ADJ
arjefm-1289	292	15	)	)	PUNCT
arjefm-1289	292	16	,	,	PUNCT
arjefm-1289	292	17	integrated	integrate	VERB
arjefm-1289	292	18	payroll	payroll	NOUN
arjefm-1289	292	19	and	and	CCONJ
arjefm-1289	292	20	personnel	personnel	NOUN
arjefm-1289	292	21	information	information	NOUN
arjefm-1289	292	22	system	system	NOUN
arjefm-1289	292	23	,	,	PUNCT
arjefm-1289	292	24	treasury	treasury	PROPN
arjefm-1289	292	25	single	single	ADJ
arjefm-1289	292	26	account	account	NOUN
arjefm-1289	292	27	,	,	PUNCT
arjefm-1289	292	28	government	government	NOUN
arjefm-1289	292	29	integrated	integrate	VERB
arjefm-1289	292	30	financial	financial	ADJ
arjefm-1289	292	31	management	management	NOUN
arjefm-1289	292	32	information	information	NOUN
arjefm-1289	292	33	system	system	NOUN
arjefm-1289	292	34	.	.	PUNCT
arjefm-1289	293	1	b.	b.	PROPN
arjefm-1289	294	1	dependent	dependent	ADJ
arjefm-1289	294	2	variable	variable	NOUN
arjefm-1289	294	3	:	:	PUNCT
arjefm-1289	294	4	fraud	fraud	NOUN
arjefm-1289	294	5	mitigation	mitigation	NOUN
arjefm-1289	294	6	in	in	ADP
arjefm-1289	294	7	public	public	ADJ
arjefm-1289	294	8	sector	sector	NOUN
arjefm-1289	294	9	source	source	NOUN
arjefm-1289	294	10	:	:	PUNCT
arjefm-1289	294	11	author	author	NOUN
arjefm-1289	294	12	’s	’s	PART
arjefm-1289	294	13	computation	computation	NOUN
arjefm-1289	294	14	,	,	PUNCT
arjefm-1289	294	15	2025	2025	NUM
arjefm-1289	294	16	interpretation	interpretation	NOUN
arjefm-1289	294	17	of	of	ADP
arjefm-1289	294	18	regression	regression	NOUN
arjefm-1289	294	19	model	model	NOUN
arjefm-1289	294	20	summary	summary	NOUN
arjefm-1289	294	21	the	the	DET
arjefm-1289	294	22	regression	regression	NOUN
arjefm-1289	294	23	model	model	NOUN
arjefm-1289	294	24	summary	summary	NOUN
arjefm-1289	294	25	shows	show	VERB
arjefm-1289	294	26	an	an	DET
arjefm-1289	294	27	r	r	NOUN
arjefm-1289	294	28	value	value	NOUN
arjefm-1289	294	29	of	of	ADP
arjefm-1289	294	30	0.899	0.899	NUM
arjefm-1289	294	31	,	,	PUNCT
arjefm-1289	294	32	which	which	PRON
arjefm-1289	294	33	indicates	indicate	VERB
arjefm-1289	294	34	a	a	DET
arjefm-1289	294	35	very	very	ADV
arjefm-1289	294	36	strong	strong	ADJ
arjefm-1289	294	37	positive	positive	ADJ
arjefm-1289	294	38	relationship	relationship	NOUN
arjefm-1289	294	39	between	between	ADP
arjefm-1289	294	40	the	the	DET
arjefm-1289	294	41	independent	independent	ADJ
arjefm-1289	294	42	variables	variable	NOUN
arjefm-1289	294	43	;	;	PUNCT
arjefm-1289	294	44	treasury	treasury	PROPN
arjefm-1289	294	45	single	single	ADJ
arjefm-1289	294	46	account	account	NOUN
arjefm-1289	294	47	(	(	PUNCT
arjefm-1289	294	48	tsa	tsa	PROPN
arjefm-1289	294	49	)	)	PUNCT
arjefm-1289	294	50	,	,	PUNCT
arjefm-1289	294	51	integrated	integrate	VERB
arjefm-1289	294	52	personnel	personnel	NOUN
arjefm-1289	294	53	and	and	CCONJ
arjefm-1289	294	54	payroll	payroll	NOUN
arjefm-1289	294	55	information	information	NOUN
arjefm-1289	294	56	system	system	NOUN
arjefm-1289	294	57	(	(	PUNCT
arjefm-1289	294	58	ippis	ippis	ADJ
arjefm-1289	294	59	)	)	PUNCT
arjefm-1289	294	60	,	,	PUNCT
arjefm-1289	294	61	and	and	CCONJ
arjefm-1289	294	62	government	government	NOUN
arjefm-1289	294	63	integrated	integrate	VERB
arjefm-1289	294	64	financial	financial	ADJ
arjefm-1289	294	65	management	management	NOUN
arjefm-1289	294	66	information	information	NOUN
arjefm-1289	294	67	system	system	NOUN
arjefm-1289	294	68	(	(	PUNCT
arjefm-1289	294	69	gifmis	gifmis	PROPN
arjefm-1289	294	70	)	)	PUNCT
arjefm-1289	294	71	and	and	CCONJ
arjefm-1289	294	72	the	the	DET
arjefm-1289	294	73	dependent	dependent	ADJ
arjefm-1289	294	74	variable	variable	NOUN
arjefm-1289	294	75	,	,	PUNCT
arjefm-1289	294	76	fraud	fraud	NOUN
arjefm-1289	294	77	mitigation	mitigation	NOUN
arjefm-1289	294	78	in	in	ADP
arjefm-1289	294	79	the	the	DET
arjefm-1289	294	80	public	public	ADJ
arjefm-1289	294	81	sector	sector	NOUN
arjefm-1289	294	82	.	.	PUNCT
arjefm-1289	295	1	this	this	PRON
arjefm-1289	295	2	means	mean	VERB
arjefm-1289	295	3	that	that	SCONJ
arjefm-1289	295	4	improvements	improvement	NOUN
arjefm-1289	295	5	in	in	ADP
arjefm-1289	295	6	the	the	DET
arjefm-1289	295	7	implementation	implementation	NOUN
arjefm-1289	295	8	of	of	ADP
arjefm-1289	295	9	tsa	tsa	PROPN
arjefm-1289	295	10	,	,	PUNCT
arjefm-1289	295	11	ippis	ippis	ADJ
arjefm-1289	295	12	,	,	PUNCT
arjefm-1289	295	13	and	and	CCONJ
arjefm-1289	295	14	gifmis	gifmis	NOUN
arjefm-1289	295	15	are	be	AUX
arjefm-1289	295	16	strongly	strongly	ADV
arjefm-1289	295	17	associated	associate	VERB
arjefm-1289	295	18	with	with	ADP
arjefm-1289	295	19	enhanced	enhanced	ADJ
arjefm-1289	295	20	fraud	fraud	NOUN
arjefm-1289	295	21	mitigation	mitigation	NOUN
arjefm-1289	295	22	in	in	ADP
arjefm-1289	295	23	the	the	DET
arjefm-1289	295	24	nigerian	nigerian	ADJ
arjefm-1289	295	25	public	public	ADJ
arjefm-1289	295	26	sector	sector	NOUN
arjefm-1289	295	27	.	.	PUNCT
arjefm-1289	296	1	the	the	DET
arjefm-1289	296	2	r	r	NOUN
arjefm-1289	296	3	square	square	NOUN
arjefm-1289	296	4	(	(	PUNCT
arjefm-1289	296	5	r²	r²	NOUN
arjefm-1289	296	6	)	)	PUNCT
arjefm-1289	296	7	value	value	NOUN
arjefm-1289	296	8	is	be	AUX
arjefm-1289	296	9	0.808	0.808	NUM
arjefm-1289	296	10	,	,	PUNCT
arjefm-1289	296	11	meaning	mean	VERB
arjefm-1289	296	12	that	that	SCONJ
arjefm-1289	296	13	80.8	80.8	NUM
arjefm-1289	296	14	%	%	NOUN
arjefm-1289	296	15	of	of	ADP
arjefm-1289	296	16	the	the	DET
arjefm-1289	296	17	variation	variation	NOUN
arjefm-1289	296	18	in	in	ADP
arjefm-1289	296	19	fraud	fraud	NOUN
arjefm-1289	296	20	mitigation	mitigation	NOUN
arjefm-1289	296	21	is	be	AUX
arjefm-1289	296	22	explained	explain	VERB
arjefm-1289	296	23	by	by	ADP
arjefm-1289	296	24	the	the	DET
arjefm-1289	296	25	combined	combine	VERB
arjefm-1289	296	26	effect	effect	NOUN
arjefm-1289	296	27	of	of	ADP
arjefm-1289	296	28	tsa	tsa	PROPN
arjefm-1289	296	29	,	,	PUNCT
arjefm-1289	296	30	ippis	ippis	ADJ
arjefm-1289	296	31	,	,	PUNCT
arjefm-1289	296	32	and	and	CCONJ
arjefm-1289	296	33	gifmis	gifmis	NOUN
arjefm-1289	296	34	.	.	PUNCT
arjefm-1289	297	1	in	in	ADP
arjefm-1289	297	2	practical	practical	ADJ
arjefm-1289	297	3	terms	term	NOUN
arjefm-1289	297	4	,	,	PUNCT
arjefm-1289	297	5	this	this	PRON
arjefm-1289	297	6	shows	show	VERB
arjefm-1289	297	7	that	that	SCONJ
arjefm-1289	297	8	modern	modern	ADJ
arjefm-1289	297	9	financial	financial	ADJ
arjefm-1289	297	10	management	management	NOUN
arjefm-1289	297	11	practices	practice	NOUN
arjefm-1289	297	12	play	play	VERB
arjefm-1289	297	13	a	a	DET
arjefm-1289	297	14	significant	significant	ADJ
arjefm-1289	297	15	role	role	NOUN
arjefm-1289	297	16	in	in	ADP
arjefm-1289	297	17	reducing	reduce	VERB
arjefm-1289	297	18	fraud	fraud	NOUN
arjefm-1289	297	19	within	within	ADP
arjefm-1289	297	20	federal	federal	ADJ
arjefm-1289	297	21	public	public	ADJ
arjefm-1289	297	22	institutions	institution	NOUN
arjefm-1289	297	23	.	.	PUNCT
arjefm-1289	298	1	the	the	DET
arjefm-1289	298	2	remaining	remain	VERB
arjefm-1289	298	3	19.2	19.2	NUM
arjefm-1289	298	4	%	%	NOUN
arjefm-1289	298	5	of	of	ADP
arjefm-1289	298	6	the	the	DET
arjefm-1289	298	7	variation	variation	NOUN
arjefm-1289	298	8	is	be	AUX
arjefm-1289	298	9	attributed	attribute	VERB
arjefm-1289	298	10	to	to	ADP
arjefm-1289	298	11	other	other	ADJ
arjefm-1289	298	12	factors	factor	NOUN
arjefm-1289	298	13	not	not	PART
arjefm-1289	298	14	included	include	VERB
arjefm-1289	298	15	in	in	ADP
arjefm-1289	298	16	the	the	DET
arjefm-1289	298	17	model	model	NOUN
arjefm-1289	298	18	,	,	PUNCT
arjefm-1289	298	19	such	such	ADJ
arjefm-1289	298	20	as	as	ADP
arjefm-1289	298	21	american	american	PROPN
arjefm-1289	298	22	research	research	PROPN
arjefm-1289	298	23	journal	journal	PROPN
arjefm-1289	298	24	of	of	ADP
arjefm-1289	298	25	economics	economic	NOUN
arjefm-1289	298	26	,	,	PUNCT
arjefm-1289	298	27	finance	finance	NOUN
arjefm-1289	298	28	and	and	CCONJ
arjefm-1289	298	29	management	management	NOUN
arjefm-1289	298	30	volume	volume	NOUN
arjefm-1289	298	31	13	13	NUM
arjefm-1289	298	32	issue	issue	NOUN
arjefm-1289	298	33	4	4	NUM
arjefm-1289	298	34	,	,	PUNCT
arjefm-1289	298	35	october	october	PROPN
arjefm-1289	298	36	-	-	PUNCT
arjefm-1289	298	37	december	december	PROPN
arjefm-1289	298	38	2025	2025	NUM
arjefm-1289	298	39	issn	issn	NOUN
arjefm-1289	298	40	:	:	PUNCT
arjefm-1289	298	41	2836	2836	NUM
arjefm-1289	298	42	-	-	SYM
arjefm-1289	298	43	9416	9416	NUM
arjefm-1289	298	44	impact	impact	NOUN
arjefm-1289	298	45	factor	factor	NOUN
arjefm-1289	298	46	:	:	PUNCT
arjefm-1289	298	47	6.41	6.41	NUM
arjefm-1289	298	48	journal	journal	NOUN
arjefm-1289	298	49	homepage	homepage	NOUN
arjefm-1289	298	50	:	:	PUNCT
arjefm-1289	298	51	https://americaserial.com/journals/index.php/arjefm	https://americaserial.com/journals/index.php/arjefm	PROPN
arjefm-1289	298	52	email	email	NOUN
arjefm-1289	298	53	:	:	PUNCT
arjefm-1289	298	54	contact@americaserial.com	contact@americaserial.com	PROPN
arjefm-1289	298	55	official	official	ADJ
arjefm-1289	298	56	journal	journal	PROPN
arjefm-1289	298	57	of	of	ADP
arjefm-1289	298	58	america	america	PROPN
arjefm-1289	298	59	serial	serial	PROPN
arjefm-1289	298	60	publication	publication	NOUN
arjefm-1289	298	61	american	american	PROPN
arjefm-1289	298	62	research	research	PROPN
arjefm-1289	298	63	journal	journal	PROPN
arjefm-1289	298	64	of	of	ADP
arjefm-1289	298	65	economics	economic	NOUN
arjefm-1289	298	66	,	,	PUNCT
arjefm-1289	298	67	finance	finance	NOUN
arjefm-1289	298	68	and	and	CCONJ
arjefm-1289	298	69	management	management	NOUN
arjefm-1289	298	70	https://americaserial.com/journals/index.php/arjefm	https://americaserial.com/journals/index.php/arjefm	NOUN
arjefm-1289	298	71	,	,	PUNCT
arjefm-1289	298	72	email	email	NOUN
arjefm-1289	298	73	:	:	PUNCT
arjefm-1289	299	1	contact@americaserial.com	contact@americaserial.com	X
arjefm-1289	299	2	67	67	NUM
arjefm-1289	300	1	|	|	ADV
arjefm-1289	300	2	p	p	NOUN
arjefm-1289	300	3	a	a	DET
arjefm-1289	300	4	g	g	NOUN
arjefm-1289	300	5	e	e	X
arjefm-1289	300	6	internal	internal	ADJ
arjefm-1289	300	7	audit	audit	NOUN
arjefm-1289	300	8	capacity	capacity	NOUN
arjefm-1289	300	9	,	,	PUNCT
arjefm-1289	300	10	organizational	organizational	ADJ
arjefm-1289	300	11	culture	culture	NOUN
arjefm-1289	300	12	,	,	PUNCT
arjefm-1289	300	13	management	management	NOUN
arjefm-1289	300	14	oversight	oversight	NOUN
arjefm-1289	300	15	,	,	PUNCT
arjefm-1289	300	16	and	and	CCONJ
arjefm-1289	300	17	other	other	ADJ
arjefm-1289	300	18	anti	anti	ADJ
arjefm-1289	300	19	-	-	ADJ
arjefm-1289	300	20	corruption	corruption	ADJ
arjefm-1289	300	21	measures	measure	NOUN
arjefm-1289	300	22	.	.	PUNCT
arjefm-1289	301	1	the	the	DET
arjefm-1289	301	2	adjusted	adjust	VERB
arjefm-1289	301	3	r	r	NOUN
arjefm-1289	301	4	square	square	ADJ
arjefm-1289	301	5	value	value	NOUN
arjefm-1289	301	6	is	be	AUX
arjefm-1289	301	7	0.785	0.785	NUM
arjefm-1289	301	8	,	,	PUNCT
arjefm-1289	301	9	which	which	PRON
arjefm-1289	301	10	adjusts	adjust	VERB
arjefm-1289	301	11	for	for	ADP
arjefm-1289	301	12	the	the	DET
arjefm-1289	301	13	number	number	NOUN
arjefm-1289	301	14	of	of	ADP
arjefm-1289	301	15	predictors	predictor	NOUN
arjefm-1289	301	16	in	in	ADP
arjefm-1289	301	17	the	the	DET
arjefm-1289	301	18	model	model	NOUN
arjefm-1289	301	19	.	.	PUNCT
arjefm-1289	302	1	it	it	PRON
arjefm-1289	302	2	confirms	confirm	VERB
arjefm-1289	302	3	that	that	SCONJ
arjefm-1289	302	4	even	even	ADV
arjefm-1289	302	5	when	when	SCONJ
arjefm-1289	302	6	accounting	account	VERB
arjefm-1289	302	7	for	for	ADP
arjefm-1289	302	8	model	model	NOUN
arjefm-1289	302	9	complexity	complexity	NOUN
arjefm-1289	302	10	,	,	PUNCT
arjefm-1289	302	11	78.5	78.5	NUM
arjefm-1289	302	12	%	%	NOUN
arjefm-1289	302	13	of	of	ADP
arjefm-1289	302	14	the	the	DET
arjefm-1289	302	15	variations	variation	NOUN
arjefm-1289	302	16	in	in	ADP
arjefm-1289	302	17	fraud	fraud	NOUN
arjefm-1289	302	18	mitigation	mitigation	NOUN
arjefm-1289	302	19	are	be	AUX
arjefm-1289	302	20	still	still	ADV
arjefm-1289	302	21	explained	explain	VERB
arjefm-1289	302	22	by	by	ADP
arjefm-1289	302	23	the	the	DET
arjefm-1289	302	24	independent	independent	ADJ
arjefm-1289	302	25	variables	variable	NOUN
arjefm-1289	302	26	.	.	PUNCT
arjefm-1289	303	1	this	this	PRON
arjefm-1289	303	2	indicates	indicate	VERB
arjefm-1289	303	3	that	that	SCONJ
arjefm-1289	303	4	the	the	DET
arjefm-1289	303	5	model	model	NOUN
arjefm-1289	303	6	is	be	AUX
arjefm-1289	303	7	robust	robust	ADJ
arjefm-1289	303	8	and	and	CCONJ
arjefm-1289	303	9	that	that	SCONJ
arjefm-1289	303	10	the	the	DET
arjefm-1289	303	11	predictors	predictor	NOUN
arjefm-1289	303	12	contribute	contribute	VERB
arjefm-1289	303	13	meaningfully	meaningfully	ADV
arjefm-1289	303	14	to	to	ADP
arjefm-1289	303	15	explaining	explain	VERB
arjefm-1289	303	16	fraud	fraud	NOUN
arjefm-1289	303	17	mitigation	mitigation	NOUN
arjefm-1289	303	18	.	.	PUNCT
arjefm-1289	304	1	table	table	NOUN
arjefm-1289	304	2	4.2	4.2	NUM
arjefm-1289	304	3	:	:	PUNCT
arjefm-1289	304	4	model	model	PROPN
arjefm-1289	304	5	fitness	fitness	PROPN
arjefm-1289	304	6	anovaa	anovaa	PROPN
arjefm-1289	304	7	model	model	PROPN
arjefm-1289	304	8	sum	sum	PROPN
arjefm-1289	304	9	of	of	ADP
arjefm-1289	304	10	squares	square	NOUN
arjefm-1289	304	11	df	df	PROPN
arjefm-1289	304	12	mean	mean	PROPN
arjefm-1289	304	13	square	square	PROPN
arjefm-1289	304	14	f	f	PROPN
arjefm-1289	304	15	sig	sig	PROPN
arjefm-1289	304	16	.	.	PROPN
arjefm-1289	304	17	1	1	NUM
arjefm-1289	304	18	regression	regression	VERB
arjefm-1289	304	19	40.968	40.968	NUM
arjefm-1289	304	20	4	4	NUM
arjefm-1289	304	21	10.242	10.242	NUM
arjefm-1289	304	22	7.217	7.217	NUM
arjefm-1289	304	23	.007b	.007b	PUNCT
arjefm-1289	304	24	residual	residual	ADJ
arjefm-1289	304	25	978.887	978.887	NUM
arjefm-1289	304	26	212	212	NUM
arjefm-1289	304	27	4.617	4.617	NUM
arjefm-1289	304	28	total	total	NOUN
arjefm-1289	304	29	1019.885	1019.885	NUM
arjefm-1289	304	30	216	216	NUM
arjefm-1289	304	31	a.	a.	NOUN
arjefm-1289	304	32	dependent	dependent	ADJ
arjefm-1289	304	33	variable	variable	NOUN
arjefm-1289	304	34	:	:	PUNCT
arjefm-1289	304	35	fraud	fraud	NOUN
arjefm-1289	304	36	mitigation	mitigation	NOUN
arjefm-1289	304	37	in	in	ADP
arjefm-1289	304	38	public	public	ADJ
arjefm-1289	304	39	sector	sector	NOUN
arjefm-1289	304	40	b.	b.	PROPN
arjefm-1289	304	41	predictors	predictor	NOUN
arjefm-1289	304	42	:	:	PUNCT
arjefm-1289	304	43	(	(	PUNCT
arjefm-1289	304	44	constant	constant	ADJ
arjefm-1289	304	45	)	)	PUNCT
arjefm-1289	304	46	,	,	PUNCT
arjefm-1289	304	47	integrated	integrate	VERB
arjefm-1289	304	48	payroll	payroll	NOUN
arjefm-1289	304	49	and	and	CCONJ
arjefm-1289	304	50	personnel	personnel	NOUN
arjefm-1289	304	51	information	information	NOUN
arjefm-1289	304	52	system	system	NOUN
arjefm-1289	304	53	,	,	PUNCT
arjefm-1289	304	54	treasury	treasury	PROPN
arjefm-1289	304	55	single	single	ADJ
arjefm-1289	304	56	account	account	NOUN
arjefm-1289	304	57	,	,	PUNCT
arjefm-1289	304	58	government	government	NOUN
arjefm-1289	304	59	integrated	integrate	VERB
arjefm-1289	304	60	financial	financial	ADJ
arjefm-1289	304	61	management	management	NOUN
arjefm-1289	304	62	information	information	NOUN
arjefm-1289	304	63	system	system	NOUN
arjefm-1289	304	64	.	.	PUNCT
arjefm-1289	305	1	interpretation	interpretation	NOUN
arjefm-1289	305	2	of	of	ADP
arjefm-1289	305	3	anova	anova	PROPN
arjefm-1289	305	4	table	table	PROPN
arjefm-1289	305	5	the	the	DET
arjefm-1289	305	6	anova	anova	PROPN
arjefm-1289	305	7	table	table	NOUN
arjefm-1289	305	8	assesses	assess	VERB
arjefm-1289	305	9	whether	whether	SCONJ
arjefm-1289	305	10	the	the	DET
arjefm-1289	305	11	regression	regression	NOUN
arjefm-1289	305	12	model	model	NOUN
arjefm-1289	305	13	significantly	significantly	ADV
arjefm-1289	305	14	predicts	predict	VERB
arjefm-1289	305	15	fraud	fraud	NOUN
arjefm-1289	305	16	mitigation	mitigation	NOUN
arjefm-1289	305	17	in	in	ADP
arjefm-1289	305	18	the	the	DET
arjefm-1289	305	19	public	public	ADJ
arjefm-1289	305	20	sector	sector	NOUN
arjefm-1289	305	21	based	base	VERB
arjefm-1289	305	22	on	on	ADP
arjefm-1289	305	23	the	the	DET
arjefm-1289	305	24	combined	combine	VERB
arjefm-1289	305	25	effects	effect	NOUN
arjefm-1289	305	26	of	of	ADP
arjefm-1289	305	27	treasury	treasury	PROPN
arjefm-1289	305	28	single	single	ADJ
arjefm-1289	305	29	account	account	NOUN
arjefm-1289	305	30	(	(	PUNCT
arjefm-1289	305	31	tsa	tsa	PROPN
arjefm-1289	305	32	)	)	PUNCT
arjefm-1289	305	33	,	,	PUNCT
arjefm-1289	305	34	integrated	integrate	VERB
arjefm-1289	305	35	personnel	personnel	NOUN
arjefm-1289	305	36	and	and	CCONJ
arjefm-1289	305	37	payroll	payroll	NOUN
arjefm-1289	305	38	information	information	NOUN
arjefm-1289	305	39	system	system	NOUN
arjefm-1289	305	40	(	(	PUNCT
arjefm-1289	305	41	ippis	ippis	ADJ
arjefm-1289	305	42	)	)	PUNCT
arjefm-1289	305	43	,	,	PUNCT
arjefm-1289	305	44	and	and	CCONJ
arjefm-1289	305	45	government	government	NOUN
arjefm-1289	305	46	integrated	integrate	VERB
arjefm-1289	305	47	financial	financial	ADJ
arjefm-1289	305	48	management	management	NOUN
arjefm-1289	305	49	information	information	NOUN
arjefm-1289	305	50	system	system	NOUN
arjefm-1289	305	51	(	(	PUNCT
arjefm-1289	305	52	gifmis	gifmis	PROPN
arjefm-1289	305	53	)	)	PUNCT
arjefm-1289	305	54	.	.	PUNCT
arjefm-1289	306	1	the	the	DET
arjefm-1289	306	2	f	f	NOUN
arjefm-1289	306	3	-	-	PUNCT
arjefm-1289	306	4	statistic	statistic	NOUN
arjefm-1289	306	5	is	be	AUX
arjefm-1289	306	6	7.217	7.217	NUM
arjefm-1289	306	7	,	,	PUNCT
arjefm-1289	306	8	with	with	ADP
arjefm-1289	306	9	a	a	DET
arjefm-1289	306	10	corresponding	corresponding	ADJ
arjefm-1289	306	11	significance	significance	NOUN
arjefm-1289	306	12	(	(	PUNCT
arjefm-1289	306	13	p	p	NOUN
arjefm-1289	306	14	-	-	PUNCT
arjefm-1289	306	15	value	value	NOUN
arjefm-1289	306	16	)	)	PUNCT
arjefm-1289	306	17	of	of	ADP
arjefm-1289	306	18	0.007	0.007	NUM
arjefm-1289	306	19	.	.	PUNCT
arjefm-1289	307	1	since	since	SCONJ
arjefm-1289	307	2	the	the	DET
arjefm-1289	307	3	p	p	NOUN
arjefm-1289	307	4	-	-	PUNCT
arjefm-1289	307	5	value	value	NOUN
arjefm-1289	307	6	is	be	AUX
arjefm-1289	307	7	less	less	ADJ
arjefm-1289	307	8	than	than	ADP
arjefm-1289	307	9	0.05	0.05	NUM
arjefm-1289	307	10	,	,	PUNCT
arjefm-1289	307	11	the	the	DET
arjefm-1289	307	12	result	result	NOUN
arjefm-1289	307	13	is	be	AUX
arjefm-1289	307	14	statistically	statistically	ADV
arjefm-1289	307	15	significant	significant	ADJ
arjefm-1289	307	16	.	.	PUNCT
arjefm-1289	308	1	this	this	PRON
arjefm-1289	308	2	means	mean	VERB
arjefm-1289	308	3	that	that	SCONJ
arjefm-1289	308	4	the	the	DET
arjefm-1289	308	5	regression	regression	NOUN
arjefm-1289	308	6	model	model	NOUN
arjefm-1289	308	7	provides	provide	VERB
arjefm-1289	308	8	a	a	DET
arjefm-1289	308	9	good	good	ADJ
arjefm-1289	308	10	fit	fit	NOUN
arjefm-1289	308	11	for	for	ADP
arjefm-1289	308	12	the	the	DET
arjefm-1289	308	13	data	datum	NOUN
arjefm-1289	308	14	,	,	PUNCT
arjefm-1289	308	15	and	and	CCONJ
arjefm-1289	308	16	the	the	DET
arjefm-1289	308	17	independent	independent	ADJ
arjefm-1289	308	18	variables	variable	NOUN
arjefm-1289	308	19	jointly	jointly	ADV
arjefm-1289	308	20	have	have	VERB
arjefm-1289	308	21	a	a	DET
arjefm-1289	308	22	significant	significant	ADJ
arjefm-1289	308	23	effect	effect	NOUN
arjefm-1289	308	24	on	on	ADP
arjefm-1289	308	25	fraud	fraud	NOUN
arjefm-1289	308	26	mitigation	mitigation	NOUN
arjefm-1289	308	27	in	in	ADP
arjefm-1289	308	28	the	the	DET
arjefm-1289	308	29	nigerian	nigerian	ADJ
arjefm-1289	308	30	public	public	ADJ
arjefm-1289	308	31	sector	sector	NOUN
arjefm-1289	308	32	.	.	PUNCT
arjefm-1289	309	1	american	american	PROPN
arjefm-1289	309	2	research	research	PROPN
arjefm-1289	309	3	journal	journal	PROPN
arjefm-1289	309	4	of	of	ADP
arjefm-1289	309	5	economics	economic	NOUN
arjefm-1289	309	6	,	,	PUNCT
arjefm-1289	309	7	finance	finance	NOUN
arjefm-1289	309	8	and	and	CCONJ
arjefm-1289	309	9	management	management	NOUN
arjefm-1289	309	10	volume	volume	NOUN
arjefm-1289	309	11	13	13	NUM
arjefm-1289	309	12	issue	issue	NOUN
arjefm-1289	309	13	4	4	NUM
arjefm-1289	309	14	,	,	PUNCT
arjefm-1289	309	15	october	october	PROPN
arjefm-1289	309	16	-	-	PUNCT
arjefm-1289	309	17	december	december	PROPN
arjefm-1289	309	18	2025	2025	NUM
arjefm-1289	309	19	issn	issn	NOUN
arjefm-1289	309	20	:	:	PUNCT
arjefm-1289	309	21	2836	2836	NUM
arjefm-1289	309	22	-	-	SYM
arjefm-1289	309	23	9416	9416	NUM
arjefm-1289	309	24	impact	impact	NOUN
arjefm-1289	309	25	factor	factor	NOUN
arjefm-1289	309	26	:	:	PUNCT
arjefm-1289	309	27	6.41	6.41	NUM
arjefm-1289	309	28	journal	journal	NOUN
arjefm-1289	309	29	homepage	homepage	NOUN
arjefm-1289	309	30	:	:	PUNCT
arjefm-1289	309	31	https://americaserial.com/journals/index.php/arjefm	https://americaserial.com/journals/index.php/arjefm	PROPN
arjefm-1289	309	32	email	email	NOUN
arjefm-1289	309	33	:	:	PUNCT
arjefm-1289	309	34	contact@americaserial.com	contact@americaserial.com	PROPN
arjefm-1289	309	35	official	official	ADJ
arjefm-1289	309	36	journal	journal	PROPN
arjefm-1289	309	37	of	of	ADP
arjefm-1289	309	38	america	america	PROPN
arjefm-1289	309	39	serial	serial	PROPN
arjefm-1289	309	40	publication	publication	NOUN
arjefm-1289	309	41	american	american	PROPN
arjefm-1289	309	42	research	research	PROPN
arjefm-1289	309	43	journal	journal	PROPN
arjefm-1289	309	44	of	of	ADP
arjefm-1289	309	45	economics	economic	NOUN
arjefm-1289	309	46	,	,	PUNCT
arjefm-1289	309	47	finance	finance	NOUN
arjefm-1289	309	48	and	and	CCONJ
arjefm-1289	309	49	management	management	NOUN
arjefm-1289	309	50	https://americaserial.com/journals/index.php/arjefm	https://americaserial.com/journals/index.php/arjefm	NOUN
arjefm-1289	309	51	,	,	PUNCT
arjefm-1289	309	52	email	email	NOUN
arjefm-1289	309	53	:	:	PUNCT
arjefm-1289	309	54	contact@americaserial.com	contact@americaserial.com	X
arjefm-1289	310	1	68	68	NUM
arjefm-1289	311	1	|	|	ADV
arjefm-1289	311	2	p	p	NOUN
arjefm-1289	311	3	a	a	DET
arjefm-1289	311	4	g	g	NOUN
arjefm-1289	311	5	e	e	NOUN
arjefm-1289	311	6	table	table	NOUN
arjefm-1289	311	7	4.3	4.3	NUM
arjefm-1289	311	8	:	:	PUNCT
arjefm-1289	311	9	regression	regression	NOUN
arjefm-1289	311	10	coefficient	coefficient	NOUN
arjefm-1289	311	11	interpretation	interpretation	NOUN
arjefm-1289	311	12	of	of	ADP
arjefm-1289	311	13	regression	regression	NOUN
arjefm-1289	311	14	coefficients	coefficient	VERB
arjefm-1289	311	15	the	the	DET
arjefm-1289	311	16	regression	regression	NOUN
arjefm-1289	311	17	coefficient	coefficient	NOUN
arjefm-1289	311	18	table	table	NOUN
arjefm-1289	311	19	shows	show	VERB
arjefm-1289	311	20	how	how	SCONJ
arjefm-1289	311	21	each	each	DET
arjefm-1289	311	22	independent	independent	ADJ
arjefm-1289	311	23	variable	variable	NOUN
arjefm-1289	311	24	—	—	PUNCT
arjefm-1289	311	25	ippis	ippis	ADJ
arjefm-1289	311	26	,	,	PUNCT
arjefm-1289	311	27	tsa	tsa	NOUN
arjefm-1289	311	28	,	,	PUNCT
arjefm-1289	311	29	and	and	CCONJ
arjefm-1289	311	30	gifmis	gifmis	ADJ
arjefm-1289	311	31	—	—	PUNCT
arjefm-1289	311	32	contributes	contribute	VERB
arjefm-1289	311	33	to	to	ADP
arjefm-1289	311	34	predicting	predict	VERB
arjefm-1289	311	35	fraud	fraud	NOUN
arjefm-1289	311	36	mitigation	mitigation	NOUN
arjefm-1289	311	37	in	in	ADP
arjefm-1289	311	38	the	the	DET
arjefm-1289	311	39	nigerian	nigerian	ADJ
arjefm-1289	311	40	public	public	ADJ
arjefm-1289	311	41	sector	sector	NOUN
arjefm-1289	311	42	when	when	SCONJ
arjefm-1289	311	43	the	the	DET
arjefm-1289	311	44	effects	effect	NOUN
arjefm-1289	311	45	of	of	ADP
arjefm-1289	311	46	the	the	DET
arjefm-1289	311	47	other	other	ADJ
arjefm-1289	311	48	variables	variable	NOUN
arjefm-1289	311	49	are	be	AUX
arjefm-1289	311	50	held	hold	VERB
arjefm-1289	311	51	constant	constant	ADJ
arjefm-1289	311	52	.	.	PUNCT
arjefm-1289	312	1	1	1	X
arjefm-1289	312	2	.	.	X
arjefm-1289	312	3	integrated	integrate	VERB
arjefm-1289	312	4	payroll	payroll	NOUN
arjefm-1289	312	5	and	and	CCONJ
arjefm-1289	312	6	personnel	personnel	NOUN
arjefm-1289	312	7	information	information	NOUN
arjefm-1289	312	8	system	system	NOUN
arjefm-1289	312	9	(	(	PUNCT
arjefm-1289	312	10	ippis	ippis	INTJ
arjefm-1289	312	11	)	)	PUNCT
arjefm-1289	312	12	ippis	ippis	PROPN
arjefm-1289	312	13	has	have	VERB
arjefm-1289	312	14	the	the	DET
arjefm-1289	312	15	strongest	strong	ADJ
arjefm-1289	312	16	positive	positive	ADJ
arjefm-1289	312	17	effect	effect	NOUN
arjefm-1289	312	18	on	on	ADP
arjefm-1289	312	19	fraud	fraud	NOUN
arjefm-1289	312	20	mitigation	mitigation	NOUN
arjefm-1289	312	21	among	among	ADP
arjefm-1289	312	22	all	all	DET
arjefm-1289	312	23	predictors	predictor	NOUN
arjefm-1289	312	24	.	.	PUNCT
arjefm-1289	313	1	the	the	DET
arjefm-1289	313	2	coefficient	coefficient	NOUN
arjefm-1289	313	3	(	(	PUNCT
arjefm-1289	313	4	b	b	X
arjefm-1289	313	5	=	=	SYM
arjefm-1289	313	6	4.094	4.094	NUM
arjefm-1289	313	7	)	)	PUNCT
arjefm-1289	313	8	indicates	indicate	VERB
arjefm-1289	313	9	that	that	SCONJ
arjefm-1289	313	10	a	a	DET
arjefm-1289	313	11	one	one	NUM
arjefm-1289	313	12	-	-	PUNCT
arjefm-1289	313	13	unit	unit	NOUN
arjefm-1289	313	14	increase	increase	NOUN
arjefm-1289	313	15	in	in	ADP
arjefm-1289	313	16	ippis	ippis	ADJ
arjefm-1289	313	17	implementation	implementation	NOUN
arjefm-1289	313	18	leads	lead	VERB
arjefm-1289	313	19	to	to	ADP
arjefm-1289	313	20	a	a	DET
arjefm-1289	313	21	4.094unit	4.094unit	ADJ
arjefm-1289	313	22	increase	increase	NOUN
arjefm-1289	313	23	in	in	ADP
arjefm-1289	313	24	fraud	fraud	NOUN
arjefm-1289	313	25	mitigation	mitigation	NOUN
arjefm-1289	313	26	,	,	PUNCT
arjefm-1289	313	27	holding	hold	VERB
arjefm-1289	313	28	all	all	DET
arjefm-1289	313	29	other	other	ADJ
arjefm-1289	313	30	variables	variable	NOUN
arjefm-1289	313	31	constant.the	constant.the	DET
arjefm-1289	313	32	standardized	standardized	ADJ
arjefm-1289	313	33	coefficient	coefficient	NOUN
arjefm-1289	313	34	(	(	PUNCT
arjefm-1289	313	35	beta	beta	NOUN
arjefm-1289	313	36	=	=	NOUN
arjefm-1289	313	37	0.803	0.803	NUM
arjefm-1289	313	38	)	)	PUNCT
arjefm-1289	313	39	confirms	confirm	VERB
arjefm-1289	313	40	its	its	PRON
arjefm-1289	313	41	strong	strong	ADJ
arjefm-1289	313	42	relative	relative	ADJ
arjefm-1289	313	43	influence	influence	NOUN
arjefm-1289	313	44	.	.	PUNCT
arjefm-1289	314	1	the	the	DET
arjefm-1289	314	2	significance	significance	NOUN
arjefm-1289	314	3	value	value	NOUN
arjefm-1289	314	4	(	(	PUNCT
arjefm-1289	314	5	p	p	X
arjefm-1289	314	6	=	=	NOUN
arjefm-1289	314	7	0.002	0.002	NUM
arjefm-1289	314	8	,	,	PUNCT
arjefm-1289	314	9	<	<	NOUN
arjefm-1289	314	10	0.05	0.05	NUM
arjefm-1289	314	11	)	)	PUNCT
arjefm-1289	314	12	shows	show	VERB
arjefm-1289	314	13	that	that	SCONJ
arjefm-1289	314	14	ippis	ippis	NOUN
arjefm-1289	314	15	significantly	significantly	ADV
arjefm-1289	314	16	contributes	contribute	VERB
arjefm-1289	314	17	to	to	ADP
arjefm-1289	314	18	reducing	reduce	VERB
arjefm-1289	314	19	payroll	payroll	NOUN
arjefm-1289	314	20	fraud	fraud	NOUN
arjefm-1289	314	21	,	,	PUNCT
arjefm-1289	314	22	ghost	ghost	NOUN
arjefm-1289	314	23	workers	worker	NOUN
arjefm-1289	314	24	,	,	PUNCT
arjefm-1289	314	25	and	and	CCONJ
arjefm-1289	314	26	personnel	personnel	NOUN
arjefm-1289	314	27	-	-	PUNCT
arjefm-1289	314	28	related	relate	VERB
arjefm-1289	314	29	financial	financial	ADJ
arjefm-1289	314	30	irregularities	irregularity	NOUN
arjefm-1289	314	31	.	.	PUNCT
arjefm-1289	315	1	2	2	X
arjefm-1289	315	2	.	.	X
arjefm-1289	315	3	treasury	treasury	PROPN
arjefm-1289	315	4	single	single	ADJ
arjefm-1289	315	5	account	account	NOUN
arjefm-1289	315	6	(	(	PUNCT
arjefm-1289	315	7	tsa	tsa	NOUN
arjefm-1289	315	8	)	)	PUNCT
arjefm-1289	315	9	tsa	tsa	NOUN
arjefm-1289	315	10	also	also	ADV
arjefm-1289	315	11	has	have	VERB
arjefm-1289	315	12	a	a	DET
arjefm-1289	315	13	positive	positive	ADJ
arjefm-1289	315	14	and	and	CCONJ
arjefm-1289	315	15	significant	significant	ADJ
arjefm-1289	315	16	effect	effect	NOUN
arjefm-1289	315	17	on	on	ADP
arjefm-1289	315	18	fraud	fraud	NOUN
arjefm-1289	315	19	mitigation	mitigation	NOUN
arjefm-1289	315	20	.	.	PUNCT
arjefm-1289	316	1	a	a	DET
arjefm-1289	316	2	coefficient	coefficient	NOUN
arjefm-1289	316	3	of	of	ADP
arjefm-1289	316	4	1.740	1.740	NUM
arjefm-1289	316	5	means	mean	VERB
arjefm-1289	316	6	that	that	SCONJ
arjefm-1289	316	7	a	a	DET
arjefm-1289	316	8	one	one	NUM
arjefm-1289	316	9	-	-	PUNCT
arjefm-1289	316	10	unit	unit	NOUN
arjefm-1289	316	11	increase	increase	NOUN
arjefm-1289	316	12	in	in	ADP
arjefm-1289	316	13	tsa	tsa	NOUN
arjefm-1289	316	14	effectiveness	effectiveness	NOUN
arjefm-1289	316	15	increases	increase	VERB
arjefm-1289	316	16	fraud	fraud	NOUN
arjefm-1289	316	17	mitigation	mitigation	NOUN
arjefm-1289	316	18	by	by	ADP
arjefm-1289	316	19	1.740	1.740	NUM
arjefm-1289	316	20	units	unit	NOUN
arjefm-1289	316	21	.	.	PUNCT
arjefm-1289	317	1	although	although	SCONJ
arjefm-1289	317	2	its	its	PRON
arjefm-1289	317	3	standardized	standardized	ADJ
arjefm-1289	317	4	coefficient	coefficient	NOUN
arjefm-1289	317	5	(	(	PUNCT
arjefm-1289	317	6	beta	beta	NOUN
arjefm-1289	317	7	=	=	NOUN
arjefm-1289	317	8	0.109	0.109	NUM
arjefm-1289	317	9	)	)	PUNCT
arjefm-1289	317	10	is	be	AUX
arjefm-1289	317	11	smaller	small	ADJ
arjefm-1289	317	12	than	than	ADP
arjefm-1289	317	13	that	that	PRON
arjefm-1289	317	14	of	of	ADP
arjefm-1289	317	15	ippis	ippis	PROPN
arjefm-1289	317	16	,	,	PUNCT
arjefm-1289	317	17	tsa	tsa	PROPN
arjefm-1289	317	18	remains	remain	VERB
arjefm-1289	317	19	statistically	statistically	ADV
arjefm-1289	317	20	model	model	VERB
arjefm-1289	317	21	unstandardized	unstandardized	ADJ
arjefm-1289	317	22	coefficients	coefficient	NOUN
arjefm-1289	317	23	standardized	standardize	VERB
arjefm-1289	317	24	coefficients	coefficient	NOUN
arjefm-1289	317	25	t	t	PROPN
arjefm-1289	317	26	sig	sig	PROPN
arjefm-1289	317	27	.	.	PUNCT
arjefm-1289	318	1	b	b	X
arjefm-1289	318	2	std	std	PROPN
arjefm-1289	318	3	.	.	NOUN
arjefm-1289	318	4	error	error	NOUN
arjefm-1289	318	5	beta	beta	NOUN
arjefm-1289	318	6	1	1	NUM
arjefm-1289	318	7	(	(	PUNCT
arjefm-1289	318	8	constant	constant	ADJ
arjefm-1289	318	9	)	)	PUNCT
arjefm-1289	318	10	1.992	1.992	NUM
arjefm-1289	318	11	.302	.302	NUM
arjefm-1289	318	12	3.074	3.074	NUM
arjefm-1289	318	13	.000	.000	NUM
arjefm-1289	318	14	integrated	integrate	VERB
arjefm-1289	318	15	payroll	payroll	NOUN
arjefm-1289	318	16	and	and	CCONJ
arjefm-1289	318	17	personnel	personnel	NOUN
arjefm-1289	318	18	information	information	NOUN
arjefm-1289	318	19	system	system	NOUN
arjefm-1289	318	20	4.094	4.094	NUM
arjefm-1289	318	21	.885	.885	NUM
arjefm-1289	318	22	.803	.803	NUM
arjefm-1289	318	23	5.098	5.098	NUM
arjefm-1289	318	24	.002	.002	NUM
arjefm-1289	318	25	treasury	treasury	PROPN
arjefm-1289	318	26	single	single	ADJ
arjefm-1289	318	27	account	account	NOUN
arjefm-1289	318	28	1.740	1.740	NUM
arjefm-1289	318	29	.390	.390	NUM
arjefm-1289	318	30	.109	.109	NUM
arjefm-1289	319	1	4.192	4.192	NUM
arjefm-1289	319	2	.003	.003	NUM
arjefm-1289	319	3	government	government	NOUN
arjefm-1289	319	4	integrated	integrate	VERB
arjefm-1289	319	5	financial	financial	ADJ
arjefm-1289	319	6	management	management	NOUN
arjefm-1289	319	7	information	information	NOUN
arjefm-1289	319	8	system	system	NOUN
arjefm-1289	319	9	.	.	PUNCT
arjefm-1289	320	1	1.173	1.173	NUM
arjefm-1289	320	2	.805	.805	NUM
arjefm-1289	320	3	.115	.115	NUM
arjefm-1289	321	1	1.457	1.457	NUM
arjefm-1289	321	2	.029	.029	NUM
arjefm-1289	321	3	a.	a.	PROPN
arjefm-1289	321	4	b.	b.	PROPN
arjefm-1289	321	5	dependent	dependent	ADJ
arjefm-1289	321	6	variable	variable	NOUN
arjefm-1289	321	7	:	:	PUNCT
arjefm-1289	321	8	fraud	fraud	NOUN
arjefm-1289	321	9	mitigation	mitigation	NOUN
arjefm-1289	321	10	in	in	ADP
arjefm-1289	321	11	public	public	ADJ
arjefm-1289	321	12	sector	sector	NOUN
arjefm-1289	321	13	american	american	PROPN
arjefm-1289	321	14	research	research	PROPN
arjefm-1289	321	15	journal	journal	PROPN
arjefm-1289	321	16	of	of	ADP
arjefm-1289	321	17	economics	economic	NOUN
arjefm-1289	321	18	,	,	PUNCT
arjefm-1289	321	19	finance	finance	NOUN
arjefm-1289	321	20	and	and	CCONJ
arjefm-1289	321	21	management	management	NOUN
arjefm-1289	321	22	volume	volume	NOUN
arjefm-1289	321	23	13	13	NUM
arjefm-1289	321	24	issue	issue	NOUN
arjefm-1289	321	25	4	4	NUM
arjefm-1289	321	26	,	,	PUNCT
arjefm-1289	321	27	october	october	PROPN
arjefm-1289	321	28	-	-	PUNCT
arjefm-1289	321	29	december	december	PROPN
arjefm-1289	321	30	2025	2025	NUM
arjefm-1289	321	31	issn	issn	NOUN
arjefm-1289	321	32	:	:	PUNCT
arjefm-1289	321	33	2836	2836	NUM
arjefm-1289	321	34	-	-	SYM
arjefm-1289	321	35	9416	9416	NUM
arjefm-1289	321	36	impact	impact	NOUN
arjefm-1289	321	37	factor	factor	NOUN
arjefm-1289	321	38	:	:	PUNCT
arjefm-1289	321	39	6.41	6.41	NUM
arjefm-1289	321	40	journal	journal	NOUN
arjefm-1289	321	41	homepage	homepage	NOUN
arjefm-1289	321	42	:	:	PUNCT
arjefm-1289	321	43	https://americaserial.com/journals/index.php/arjefm	https://americaserial.com/journals/index.php/arjefm	PROPN
arjefm-1289	321	44	email	email	NOUN
arjefm-1289	321	45	:	:	PUNCT
arjefm-1289	321	46	contact@americaserial.com	contact@americaserial.com	PROPN
arjefm-1289	321	47	official	official	ADJ
arjefm-1289	321	48	journal	journal	PROPN
arjefm-1289	321	49	of	of	ADP
arjefm-1289	321	50	america	america	PROPN
arjefm-1289	321	51	serial	serial	PROPN
arjefm-1289	321	52	publication	publication	NOUN
arjefm-1289	321	53	american	american	PROPN
arjefm-1289	321	54	research	research	PROPN
arjefm-1289	321	55	journal	journal	PROPN
arjefm-1289	321	56	of	of	ADP
arjefm-1289	321	57	economics	economic	NOUN
arjefm-1289	321	58	,	,	PUNCT
arjefm-1289	321	59	finance	finance	NOUN
arjefm-1289	321	60	and	and	CCONJ
arjefm-1289	321	61	management	management	NOUN
arjefm-1289	321	62	https://americaserial.com/journals/index.php/arjefm	https://americaserial.com/journals/index.php/arjefm	NOUN
arjefm-1289	321	63	,	,	PUNCT
arjefm-1289	321	64	email	email	NOUN
arjefm-1289	321	65	:	:	PUNCT
arjefm-1289	321	66	contact@americaserial.com	contact@americaserial.com	X
arjefm-1289	321	67	69	69	NUM
arjefm-1289	322	1	|	|	ADV
arjefm-1289	322	2	p	p	NOUN
arjefm-1289	322	3	a	a	DET
arjefm-1289	322	4	g	g	NOUN
arjefm-1289	322	5	e	e	NOUN
arjefm-1289	322	6	significant	significant	ADJ
arjefm-1289	322	7	(	(	PUNCT
arjefm-1289	322	8	p	p	X
arjefm-1289	322	9	=	=	NOUN
arjefm-1289	322	10	0.003	0.003	NUM
arjefm-1289	322	11	)	)	PUNCT
arjefm-1289	322	12	.	.	PUNCT
arjefm-1289	323	1	this	this	PRON
arjefm-1289	323	2	suggests	suggest	VERB
arjefm-1289	323	3	that	that	SCONJ
arjefm-1289	323	4	tsa	tsa	NOUN
arjefm-1289	323	5	enhances	enhance	VERB
arjefm-1289	323	6	accountability	accountability	NOUN
arjefm-1289	323	7	by	by	ADP
arjefm-1289	323	8	reducing	reduce	VERB
arjefm-1289	323	9	leakages	leakage	NOUN
arjefm-1289	323	10	,	,	PUNCT
arjefm-1289	323	11	blocking	block	VERB
arjefm-1289	323	12	multiple	multiple	ADJ
arjefm-1289	323	13	accounts	account	NOUN
arjefm-1289	323	14	,	,	PUNCT
arjefm-1289	323	15	and	and	CCONJ
arjefm-1289	323	16	centralizing	centralize	VERB
arjefm-1289	323	17	revenue	revenue	NOUN
arjefm-1289	323	18	receipts	receipt	NOUN
arjefm-1289	323	19	.	.	PUNCT
arjefm-1289	324	1	3	3	X
arjefm-1289	324	2	.	.	X
arjefm-1289	324	3	government	government	NOUN
arjefm-1289	324	4	integrated	integrate	VERB
arjefm-1289	324	5	financial	financial	ADJ
arjefm-1289	324	6	management	management	NOUN
arjefm-1289	324	7	information	information	NOUN
arjefm-1289	324	8	system	system	NOUN
arjefm-1289	324	9	(	(	PUNCT
arjefm-1289	324	10	gifmis	gifmis	PROPN
arjefm-1289	324	11	)	)	PUNCT
arjefm-1289	324	12	gifmis	gifmis	PROPN
arjefm-1289	324	13	has	have	VERB
arjefm-1289	324	14	a	a	DET
arjefm-1289	324	15	positive	positive	ADJ
arjefm-1289	324	16	and	and	CCONJ
arjefm-1289	324	17	statistically	statistically	ADV
arjefm-1289	324	18	significant	significant	ADJ
arjefm-1289	324	19	effect	effect	NOUN
arjefm-1289	324	20	on	on	ADP
arjefm-1289	324	21	fraud	fraud	NOUN
arjefm-1289	324	22	mitigation.the	mitigation.the	PRON
arjefm-1289	324	23	b	b	NOUN
arjefm-1289	324	24	-	-	PUNCT
arjefm-1289	324	25	value	value	NOUN
arjefm-1289	324	26	(	(	PUNCT
arjefm-1289	324	27	1.173	1.173	NUM
arjefm-1289	324	28	)	)	PUNCT
arjefm-1289	324	29	means	mean	VERB
arjefm-1289	324	30	that	that	SCONJ
arjefm-1289	324	31	a	a	DET
arjefm-1289	324	32	one	one	NUM
arjefm-1289	324	33	-	-	PUNCT
arjefm-1289	324	34	unit	unit	NOUN
arjefm-1289	324	35	improvement	improvement	NOUN
arjefm-1289	324	36	in	in	ADP
arjefm-1289	324	37	gifmis	gifmis	PROPN
arjefm-1289	324	38	leads	lead	VERB
arjefm-1289	324	39	to	to	ADP
arjefm-1289	324	40	a	a	DET
arjefm-1289	324	41	1.173	1.173	NUM
arjefm-1289	324	42	-	-	PUNCT
arjefm-1289	324	43	unit	unit	NOUN
arjefm-1289	324	44	increase	increase	NOUN
arjefm-1289	324	45	in	in	ADP
arjefm-1289	324	46	fraud	fraud	NOUN
arjefm-1289	324	47	mitigation	mitigation	NOUN
arjefm-1289	324	48	,	,	PUNCT
arjefm-1289	324	49	holding	hold	VERB
arjefm-1289	324	50	other	other	ADJ
arjefm-1289	324	51	factors	factor	NOUN
arjefm-1289	324	52	constant	constant	ADJ
arjefm-1289	324	53	.	.	PUNCT
arjefm-1289	325	1	the	the	DET
arjefm-1289	325	2	significance	significance	NOUN
arjefm-1289	325	3	value	value	NOUN
arjefm-1289	325	4	(	(	PUNCT
arjefm-1289	325	5	p	p	X
arjefm-1289	325	6	=	=	NOUN
arjefm-1289	325	7	0.029	0.029	NUM
arjefm-1289	325	8	)	)	PUNCT
arjefm-1289	325	9	shows	show	VERB
arjefm-1289	325	10	that	that	SCONJ
arjefm-1289	325	11	the	the	DET
arjefm-1289	325	12	effect	effect	NOUN
arjefm-1289	325	13	is	be	AUX
arjefm-1289	325	14	statistically	statistically	ADV
arjefm-1289	325	15	meaningful	meaningful	ADJ
arjefm-1289	325	16	,	,	PUNCT
arjefm-1289	325	17	although	although	SCONJ
arjefm-1289	325	18	weaker	weak	ADJ
arjefm-1289	325	19	compared	compare	VERB
arjefm-1289	325	20	to	to	ADP
arjefm-1289	325	21	ippis	ippis	NOUN
arjefm-1289	325	22	and	and	CCONJ
arjefm-1289	325	23	tsa	tsa	PROPN
arjefm-1289	325	24	.	.	PUNCT
arjefm-1289	326	1	gifmis	gifmis	PROPN
arjefm-1289	326	2	contributes	contribute	VERB
arjefm-1289	326	3	through	through	ADP
arjefm-1289	326	4	improved	improve	VERB
arjefm-1289	326	5	expenditure	expenditure	NOUN
arjefm-1289	326	6	control	control	NOUN
arjefm-1289	326	7	,	,	PUNCT
arjefm-1289	326	8	automated	automate	VERB
arjefm-1289	326	9	financial	financial	ADJ
arjefm-1289	326	10	reporting	reporting	NOUN
arjefm-1289	326	11	,	,	PUNCT
arjefm-1289	326	12	and	and	CCONJ
arjefm-1289	326	13	reduction	reduction	NOUN
arjefm-1289	326	14	of	of	ADP
arjefm-1289	326	15	manual	manual	ADJ
arjefm-1289	326	16	processing	processing	NOUN
arjefm-1289	326	17	errors	error	NOUN
arjefm-1289	326	18	.	.	PUNCT
arjefm-1289	327	1	4.3	4.3	NUM
arjefm-1289	327	2	test	test	NOUN
arjefm-1289	327	3	of	of	ADP
arjefm-1289	327	4	hypotheses	hypothesis	NOUN
arjefm-1289	327	5	the	the	DET
arjefm-1289	327	6	study	study	NOUN
arjefm-1289	327	7	tested	test	VERB
arjefm-1289	327	8	three	three	NUM
arjefm-1289	327	9	null	null	ADJ
arjefm-1289	327	10	hypotheses	hypothesis	NOUN
arjefm-1289	327	11	to	to	PART
arjefm-1289	327	12	determine	determine	VERB
arjefm-1289	327	13	whether	whether	SCONJ
arjefm-1289	327	14	modern	modern	ADJ
arjefm-1289	327	15	financial	financial	ADJ
arjefm-1289	327	16	management	management	NOUN
arjefm-1289	327	17	practices	practice	NOUN
arjefm-1289	327	18	significantly	significantly	ADV
arjefm-1289	327	19	influence	influence	VERB
arjefm-1289	327	20	fraud	fraud	NOUN
arjefm-1289	327	21	mitigation	mitigation	NOUN
arjefm-1289	327	22	in	in	ADP
arjefm-1289	327	23	the	the	DET
arjefm-1289	327	24	nigerian	nigerian	ADJ
arjefm-1289	327	25	public	public	ADJ
arjefm-1289	327	26	sector	sector	NOUN
arjefm-1289	327	27	.	.	PUNCT
arjefm-1289	328	1	the	the	DET
arjefm-1289	328	2	first	first	ADJ
arjefm-1289	328	3	null	null	ADJ
arjefm-1289	328	4	hypothesis	hypothesis	NOUN
arjefm-1289	328	5	stated	state	VERB
arjefm-1289	328	6	that	that	SCONJ
arjefm-1289	328	7	the	the	DET
arjefm-1289	328	8	treasury	treasury	PROPN
arjefm-1289	328	9	single	single	ADJ
arjefm-1289	328	10	account	account	NOUN
arjefm-1289	328	11	(	(	PUNCT
arjefm-1289	328	12	tsa	tsa	PROPN
arjefm-1289	328	13	)	)	PUNCT
arjefm-1289	328	14	has	have	VERB
arjefm-1289	328	15	no	no	DET
arjefm-1289	328	16	significant	significant	ADJ
arjefm-1289	328	17	effect	effect	NOUN
arjefm-1289	328	18	on	on	ADP
arjefm-1289	328	19	fraud	fraud	NOUN
arjefm-1289	328	20	mitigation	mitigation	NOUN
arjefm-1289	328	21	.	.	PUNCT
arjefm-1289	329	1	the	the	DET
arjefm-1289	329	2	regression	regression	NOUN
arjefm-1289	329	3	result	result	NOUN
arjefm-1289	329	4	,	,	PUNCT
arjefm-1289	329	5	however	however	ADV
arjefm-1289	329	6	,	,	PUNCT
arjefm-1289	329	7	showed	show	VERB
arjefm-1289	329	8	a	a	DET
arjefm-1289	329	9	significance	significance	NOUN
arjefm-1289	329	10	value	value	NOUN
arjefm-1289	329	11	of	of	ADP
arjefm-1289	329	12	0.003	0.003	NUM
arjefm-1289	329	13	,	,	PUNCT
arjefm-1289	329	14	which	which	PRON
arjefm-1289	329	15	is	be	AUX
arjefm-1289	329	16	less	less	ADJ
arjefm-1289	329	17	than	than	ADP
arjefm-1289	329	18	the	the	DET
arjefm-1289	329	19	0.05	0.05	NUM
arjefm-1289	329	20	threshold	threshold	NOUN
arjefm-1289	329	21	.	.	PUNCT
arjefm-1289	330	1	this	this	PRON
arjefm-1289	330	2	indicates	indicate	VERB
arjefm-1289	330	3	that	that	SCONJ
arjefm-1289	330	4	the	the	DET
arjefm-1289	330	5	contribution	contribution	NOUN
arjefm-1289	330	6	of	of	ADP
arjefm-1289	330	7	tsa	tsa	NOUN
arjefm-1289	330	8	to	to	PART
arjefm-1289	330	9	fraud	fraud	NOUN
arjefm-1289	330	10	mitigation	mitigation	NOUN
arjefm-1289	330	11	is	be	AUX
arjefm-1289	330	12	statistically	statistically	ADV
arjefm-1289	330	13	meaningful	meaningful	ADJ
arjefm-1289	330	14	.	.	PUNCT
arjefm-1289	331	1	therefore	therefore	ADV
arjefm-1289	331	2	,	,	PUNCT
arjefm-1289	331	3	the	the	DET
arjefm-1289	331	4	null	null	ADJ
arjefm-1289	331	5	hypothesis	hypothesis	NOUN
arjefm-1289	331	6	that	that	PRON
arjefm-1289	331	7	tsa	tsa	NOUN
arjefm-1289	331	8	has	have	VERB
arjefm-1289	331	9	no	no	DET
arjefm-1289	331	10	significant	significant	ADJ
arjefm-1289	331	11	effect	effect	NOUN
arjefm-1289	331	12	on	on	ADP
arjefm-1289	331	13	fraud	fraud	NOUN
arjefm-1289	331	14	mitigation	mitigation	NOUN
arjefm-1289	331	15	is	be	AUX
arjefm-1289	331	16	rejected	reject	VERB
arjefm-1289	331	17	.	.	PUNCT
arjefm-1289	332	1	the	the	DET
arjefm-1289	332	2	second	second	ADJ
arjefm-1289	332	3	null	null	ADJ
arjefm-1289	332	4	hypothesis	hypothesis	NOUN
arjefm-1289	332	5	proposed	propose	VERB
arjefm-1289	332	6	that	that	SCONJ
arjefm-1289	332	7	the	the	DET
arjefm-1289	332	8	integrated	integrate	VERB
arjefm-1289	332	9	payroll	payroll	NOUN
arjefm-1289	332	10	and	and	CCONJ
arjefm-1289	332	11	personnel	personnel	NOUN
arjefm-1289	332	12	information	information	NOUN
arjefm-1289	332	13	system	system	NOUN
arjefm-1289	332	14	(	(	PUNCT
arjefm-1289	332	15	ippis	ippis	PROPN
arjefm-1289	332	16	)	)	PUNCT
arjefm-1289	332	17	has	have	VERB
arjefm-1289	332	18	no	no	DET
arjefm-1289	332	19	significant	significant	ADJ
arjefm-1289	332	20	effect	effect	NOUN
arjefm-1289	332	21	on	on	ADP
arjefm-1289	332	22	fraud	fraud	NOUN
arjefm-1289	332	23	mitigation	mitigation	NOUN
arjefm-1289	332	24	.	.	PUNCT
arjefm-1289	333	1	the	the	DET
arjefm-1289	333	2	regression	regression	NOUN
arjefm-1289	333	3	coefficient	coefficient	NOUN
arjefm-1289	333	4	for	for	ADP
arjefm-1289	333	5	ippis	ippis	NOUN
arjefm-1289	333	6	produced	produce	VERB
arjefm-1289	333	7	a	a	DET
arjefm-1289	333	8	pvalue	pvalue	NOUN
arjefm-1289	333	9	of	of	ADP
arjefm-1289	333	10	0.002	0.002	NUM
arjefm-1289	333	11	,	,	PUNCT
arjefm-1289	333	12	which	which	PRON
arjefm-1289	333	13	is	be	AUX
arjefm-1289	333	14	also	also	ADV
arjefm-1289	333	15	below	below	ADP
arjefm-1289	333	16	the	the	DET
arjefm-1289	333	17	0.05	0.05	NUM
arjefm-1289	333	18	level	level	NOUN
arjefm-1289	333	19	of	of	ADP
arjefm-1289	333	20	significance	significance	NOUN
arjefm-1289	333	21	.	.	PUNCT
arjefm-1289	334	1	this	this	PRON
arjefm-1289	334	2	implies	imply	VERB
arjefm-1289	334	3	that	that	SCONJ
arjefm-1289	334	4	ippis	ippis	NOUN
arjefm-1289	334	5	significantly	significantly	ADV
arjefm-1289	334	6	influences	influence	VERB
arjefm-1289	334	7	the	the	DET
arjefm-1289	334	8	extent	extent	NOUN
arjefm-1289	334	9	to	to	PART
arjefm-1289	334	10	which	which	PRON
arjefm-1289	334	11	fraud	fraud	NOUN
arjefm-1289	334	12	is	be	AUX
arjefm-1289	334	13	mitigated	mitigate	VERB
arjefm-1289	334	14	in	in	ADP
arjefm-1289	334	15	the	the	DET
arjefm-1289	334	16	public	public	ADJ
arjefm-1289	334	17	sector	sector	NOUN
arjefm-1289	334	18	,	,	PUNCT
arjefm-1289	334	19	particularly	particularly	ADV
arjefm-1289	334	20	by	by	ADP
arjefm-1289	334	21	addressing	address	VERB
arjefm-1289	334	22	payrollrelated	payrollrelate	VERB
arjefm-1289	334	23	irregularities	irregularity	NOUN
arjefm-1289	334	24	.	.	PUNCT
arjefm-1289	335	1	consequently	consequently	ADV
arjefm-1289	335	2	,	,	PUNCT
arjefm-1289	335	3	the	the	DET
arjefm-1289	335	4	null	null	ADJ
arjefm-1289	335	5	hypothesis	hypothesis	NOUN
arjefm-1289	335	6	that	that	PRON
arjefm-1289	335	7	ippis	ippis	ADV
arjefm-1289	335	8	has	have	VERB
arjefm-1289	335	9	no	no	DET
arjefm-1289	335	10	significant	significant	ADJ
arjefm-1289	335	11	effect	effect	NOUN
arjefm-1289	335	12	on	on	ADP
arjefm-1289	335	13	fraud	fraud	NOUN
arjefm-1289	335	14	mitigation	mitigation	NOUN
arjefm-1289	335	15	is	be	AUX
arjefm-1289	335	16	rejected	reject	VERB
arjefm-1289	335	17	.	.	PUNCT
arjefm-1289	336	1	the	the	DET
arjefm-1289	336	2	third	third	ADJ
arjefm-1289	336	3	null	null	ADJ
arjefm-1289	336	4	hypothesis	hypothesis	NOUN
arjefm-1289	336	5	stated	state	VERB
arjefm-1289	336	6	that	that	SCONJ
arjefm-1289	336	7	the	the	DET
arjefm-1289	336	8	government	government	NOUN
arjefm-1289	336	9	integrated	integrate	VERB
arjefm-1289	336	10	financial	financial	ADJ
arjefm-1289	336	11	management	management	NOUN
arjefm-1289	336	12	information	information	NOUN
arjefm-1289	336	13	system	system	NOUN
arjefm-1289	336	14	(	(	PUNCT
arjefm-1289	336	15	gifmis	gifmis	PROPN
arjefm-1289	336	16	)	)	PUNCT
arjefm-1289	336	17	has	have	VERB
arjefm-1289	336	18	no	no	DET
arjefm-1289	336	19	significant	significant	ADJ
arjefm-1289	336	20	effect	effect	NOUN
arjefm-1289	336	21	on	on	ADP
arjefm-1289	336	22	fraud	fraud	NOUN
arjefm-1289	336	23	mitigation	mitigation	NOUN
arjefm-1289	336	24	.	.	PUNCT
arjefm-1289	337	1	the	the	DET
arjefm-1289	337	2	analysis	analysis	NOUN
arjefm-1289	337	3	yielded	yield	VERB
arjefm-1289	337	4	a	a	DET
arjefm-1289	337	5	p	p	NOUN
arjefm-1289	337	6	-	-	PUNCT
arjefm-1289	337	7	value	value	NOUN
arjefm-1289	337	8	of	of	ADP
arjefm-1289	337	9	0.029	0.029	NUM
arjefm-1289	337	10	,	,	PUNCT
arjefm-1289	337	11	which	which	PRON
arjefm-1289	337	12	is	be	AUX
arjefm-1289	337	13	equally	equally	ADV
arjefm-1289	337	14	below	below	ADP
arjefm-1289	337	15	the	the	DET
arjefm-1289	337	16	acceptable	acceptable	ADJ
arjefm-1289	337	17	significance	significance	NOUN
arjefm-1289	337	18	level	level	NOUN
arjefm-1289	337	19	of	of	ADP
arjefm-1289	337	20	0.05	0.05	NUM
arjefm-1289	337	21	.	.	PUNCT
arjefm-1289	338	1	this	this	PRON
arjefm-1289	338	2	shows	show	VERB
arjefm-1289	338	3	that	that	SCONJ
arjefm-1289	338	4	gifmis	gifmis	PROPN
arjefm-1289	338	5	contributes	contribute	VERB
arjefm-1289	338	6	significantly	significantly	ADV
arjefm-1289	338	7	to	to	ADP
arjefm-1289	338	8	reducing	reduce	VERB
arjefm-1289	338	9	fraudulent	fraudulent	ADJ
arjefm-1289	338	10	activities	activity	NOUN
arjefm-1289	338	11	through	through	ADP
arjefm-1289	338	12	improved	improve	VERB
arjefm-1289	338	13	financial	financial	ADJ
arjefm-1289	338	14	recording	recording	NOUN
arjefm-1289	338	15	and	and	CCONJ
arjefm-1289	338	16	control	control	NOUN
arjefm-1289	338	17	mechanisms	mechanism	NOUN
arjefm-1289	338	18	.	.	PUNCT
arjefm-1289	339	1	therefore	therefore	ADV
arjefm-1289	339	2	,	,	PUNCT
arjefm-1289	339	3	the	the	DET
arjefm-1289	339	4	null	null	ADJ
arjefm-1289	339	5	hypothesis	hypothesis	NOUN
arjefm-1289	339	6	that	that	PRON
arjefm-1289	339	7	gifmis	gifmis	PROPN
arjefm-1289	339	8	has	have	VERB
arjefm-1289	339	9	no	no	DET
arjefm-1289	339	10	significant	significant	ADJ
arjefm-1289	339	11	effect	effect	NOUN
arjefm-1289	339	12	on	on	ADP
arjefm-1289	339	13	fraud	fraud	NOUN
arjefm-1289	339	14	mitigation	mitigation	NOUN
arjefm-1289	339	15	is	be	AUX
arjefm-1289	339	16	also	also	ADV
arjefm-1289	339	17	rejected	reject	VERB
arjefm-1289	339	18	.	.	PUNCT
arjefm-1289	340	1	overall	overall	ADV
arjefm-1289	340	2	,	,	PUNCT
arjefm-1289	340	3	the	the	DET
arjefm-1289	340	4	results	result	NOUN
arjefm-1289	340	5	of	of	ADP
arjefm-1289	340	6	the	the	DET
arjefm-1289	340	7	hypothesis	hypothesis	NOUN
arjefm-1289	340	8	testing	testing	NOUN
arjefm-1289	340	9	demonstrate	demonstrate	VERB
arjefm-1289	340	10	that	that	SCONJ
arjefm-1289	340	11	all	all	DET
arjefm-1289	340	12	three	three	NUM
arjefm-1289	340	13	components	component	NOUN
arjefm-1289	340	14	of	of	ADP
arjefm-1289	340	15	modern	modern	ADJ
arjefm-1289	340	16	financial	financial	ADJ
arjefm-1289	340	17	management	management	NOUN
arjefm-1289	340	18	—	—	PUNCT
arjefm-1289	340	19	tsa	tsa	NOUN
arjefm-1289	340	20	,	,	PUNCT
arjefm-1289	340	21	ippis	ippis	ADJ
arjefm-1289	340	22	,	,	PUNCT
arjefm-1289	340	23	and	and	CCONJ
arjefm-1289	340	24	gifmis	gifmis	ADJ
arjefm-1289	340	25	—	—	PUNCT
arjefm-1289	340	26	play	play	VERB
arjefm-1289	340	27	statistically	statistically	ADV
arjefm-1289	340	28	significant	significant	ADJ
arjefm-1289	340	29	roles	role	NOUN
arjefm-1289	340	30	in	in	ADP
arjefm-1289	340	31	enhancing	enhance	VERB
arjefm-1289	340	32	fraud	fraud	NOUN
arjefm-1289	340	33	mitigation	mitigation	NOUN
arjefm-1289	340	34	in	in	ADP
arjefm-1289	340	35	federal	federal	ADJ
arjefm-1289	340	36	public	public	ADJ
arjefm-1289	340	37	sector	sector	NOUN
arjefm-1289	340	38	institutions	institution	NOUN
arjefm-1289	340	39	in	in	ADP
arjefm-1289	340	40	edo	edo	PROPN
arjefm-1289	340	41	state	state	NOUN
arjefm-1289	340	42	.	.	PUNCT
arjefm-1289	341	1	american	american	PROPN
arjefm-1289	341	2	research	research	PROPN
arjefm-1289	341	3	journal	journal	PROPN
arjefm-1289	341	4	of	of	ADP
arjefm-1289	341	5	economics	economic	NOUN
arjefm-1289	341	6	,	,	PUNCT
arjefm-1289	341	7	finance	finance	NOUN
arjefm-1289	341	8	and	and	CCONJ
arjefm-1289	341	9	management	management	NOUN
arjefm-1289	341	10	volume	volume	NOUN
arjefm-1289	341	11	13	13	NUM
arjefm-1289	341	12	issue	issue	NOUN
arjefm-1289	341	13	4	4	NUM
arjefm-1289	341	14	,	,	PUNCT
arjefm-1289	341	15	october	october	PROPN
arjefm-1289	341	16	-	-	PUNCT
arjefm-1289	341	17	december	december	PROPN
arjefm-1289	341	18	2025	2025	NUM
arjefm-1289	341	19	issn	issn	NOUN
arjefm-1289	341	20	:	:	PUNCT
arjefm-1289	341	21	2836	2836	NUM
arjefm-1289	341	22	-	-	SYM
arjefm-1289	341	23	9416	9416	NUM
arjefm-1289	341	24	impact	impact	NOUN
arjefm-1289	341	25	factor	factor	NOUN
arjefm-1289	341	26	:	:	PUNCT
arjefm-1289	341	27	6.41	6.41	NUM
arjefm-1289	341	28	journal	journal	NOUN
arjefm-1289	341	29	homepage	homepage	NOUN
arjefm-1289	341	30	:	:	PUNCT
arjefm-1289	341	31	https://americaserial.com/journals/index.php/arjefm	https://americaserial.com/journals/index.php/arjefm	PROPN
arjefm-1289	341	32	email	email	NOUN
arjefm-1289	341	33	:	:	PUNCT
arjefm-1289	341	34	contact@americaserial.com	contact@americaserial.com	PROPN
arjefm-1289	341	35	official	official	ADJ
arjefm-1289	341	36	journal	journal	PROPN
arjefm-1289	341	37	of	of	ADP
arjefm-1289	341	38	america	america	PROPN
arjefm-1289	341	39	serial	serial	PROPN
arjefm-1289	341	40	publication	publication	NOUN
arjefm-1289	341	41	american	american	PROPN
arjefm-1289	341	42	research	research	PROPN
arjefm-1289	341	43	journal	journal	PROPN
arjefm-1289	341	44	of	of	ADP
arjefm-1289	341	45	economics	economic	NOUN
arjefm-1289	341	46	,	,	PUNCT
arjefm-1289	341	47	finance	finance	NOUN
arjefm-1289	341	48	and	and	CCONJ
arjefm-1289	341	49	management	management	NOUN
arjefm-1289	341	50	https://americaserial.com/journals/index.php/arjefm	https://americaserial.com/journals/index.php/arjefm	NOUN
arjefm-1289	341	51	,	,	PUNCT
arjefm-1289	341	52	email	email	NOUN
arjefm-1289	341	53	:	:	PUNCT
arjefm-1289	342	1	contact@americaserial.com	contact@americaserial.com	X
arjefm-1289	342	2	70	70	NUM
arjefm-1289	343	1	|	|	ADV
arjefm-1289	343	2	p	p	X
arjefm-1289	343	3	a	a	DET
arjefm-1289	343	4	g	g	NOUN
arjefm-1289	343	5	e	e	NOUN
arjefm-1289	343	6	4.4	4.4	NUM
arjefm-1289	343	7	discussion	discussion	NOUN
arjefm-1289	343	8	of	of	ADP
arjefm-1289	343	9	findings	finding	NOUN
arjefm-1289	343	10	the	the	DET
arjefm-1289	343	11	findings	finding	NOUN
arjefm-1289	343	12	of	of	ADP
arjefm-1289	343	13	this	this	DET
arjefm-1289	343	14	study	study	NOUN
arjefm-1289	343	15	reveal	reveal	VERB
arjefm-1289	343	16	that	that	SCONJ
arjefm-1289	343	17	modern	modern	ADJ
arjefm-1289	343	18	financial	financial	ADJ
arjefm-1289	343	19	management	management	NOUN
arjefm-1289	343	20	practices	practice	NOUN
arjefm-1289	343	21	—	—	PUNCT
arjefm-1289	343	22	treasury	treasury	PROPN
arjefm-1289	343	23	single	single	ADJ
arjefm-1289	343	24	account	account	NOUN
arjefm-1289	343	25	(	(	PUNCT
arjefm-1289	343	26	tsa	tsa	PROPN
arjefm-1289	343	27	)	)	PUNCT
arjefm-1289	343	28	,	,	PUNCT
arjefm-1289	343	29	integrated	integrate	VERB
arjefm-1289	343	30	payroll	payroll	NOUN
arjefm-1289	343	31	and	and	CCONJ
arjefm-1289	343	32	personnel	personnel	NOUN
arjefm-1289	343	33	information	information	NOUN
arjefm-1289	343	34	system	system	NOUN
arjefm-1289	343	35	(	(	PUNCT
arjefm-1289	343	36	ippis	ippis	ADJ
arjefm-1289	343	37	)	)	PUNCT
arjefm-1289	343	38	,	,	PUNCT
arjefm-1289	343	39	and	and	CCONJ
arjefm-1289	343	40	government	government	NOUN
arjefm-1289	343	41	integrated	integrate	VERB
arjefm-1289	343	42	financial	financial	ADJ
arjefm-1289	343	43	management	management	NOUN
arjefm-1289	343	44	information	information	NOUN
arjefm-1289	343	45	system	system	NOUN
arjefm-1289	343	46	(	(	PUNCT
arjefm-1289	343	47	gifmis)—significantly	gifmis)—significantly	ADV
arjefm-1289	343	48	enhance	enhance	VERB
arjefm-1289	343	49	fraud	fraud	NOUN
arjefm-1289	343	50	mitigation	mitigation	NOUN
arjefm-1289	343	51	in	in	ADP
arjefm-1289	343	52	federal	federal	ADJ
arjefm-1289	343	53	government	government	NOUN
arjefm-1289	343	54	parastatals	parastatal	NOUN
arjefm-1289	343	55	in	in	ADP
arjefm-1289	343	56	edo	edo	PROPN
arjefm-1289	343	57	state	state	NOUN
arjefm-1289	343	58	.	.	PUNCT
arjefm-1289	344	1	this	this	PRON
arjefm-1289	344	2	aligns	align	VERB
arjefm-1289	344	3	with	with	ADP
arjefm-1289	344	4	a	a	DET
arjefm-1289	344	5	growing	grow	VERB
arjefm-1289	344	6	body	body	NOUN
arjefm-1289	344	7	of	of	ADP
arjefm-1289	344	8	literature	literature	NOUN
arjefm-1289	344	9	that	that	PRON
arjefm-1289	344	10	recognizes	recognize	VERB
arjefm-1289	344	11	the	the	DET
arjefm-1289	344	12	role	role	NOUN
arjefm-1289	344	13	of	of	ADP
arjefm-1289	344	14	digital	digital	ADJ
arjefm-1289	344	15	public	public	ADJ
arjefm-1289	344	16	financial	financial	ADJ
arjefm-1289	344	17	reforms	reform	NOUN
arjefm-1289	344	18	in	in	ADP
arjefm-1289	344	19	promoting	promote	VERB
arjefm-1289	344	20	accountability	accountability	NOUN
arjefm-1289	344	21	and	and	CCONJ
arjefm-1289	344	22	reducing	reduce	VERB
arjefm-1289	344	23	financial	financial	ADJ
arjefm-1289	344	24	irregularities	irregularity	NOUN
arjefm-1289	344	25	in	in	ADP
arjefm-1289	344	26	developing	develop	VERB
arjefm-1289	344	27	economies	economy	NOUN
arjefm-1289	344	28	.	.	PUNCT
arjefm-1289	345	1	the	the	DET
arjefm-1289	345	2	study	study	NOUN
arjefm-1289	345	3	found	find	VERB
arjefm-1289	345	4	that	that	SCONJ
arjefm-1289	345	5	tsa	tsa	NOUN
arjefm-1289	345	6	has	have	VERB
arjefm-1289	345	7	a	a	DET
arjefm-1289	345	8	significant	significant	ADJ
arjefm-1289	345	9	positive	positive	ADJ
arjefm-1289	345	10	effect	effect	NOUN
arjefm-1289	345	11	on	on	ADP
arjefm-1289	345	12	fraud	fraud	NOUN
arjefm-1289	345	13	mitigation	mitigation	NOUN
arjefm-1289	345	14	.	.	PUNCT
arjefm-1289	346	1	this	this	DET
arjefm-1289	346	2	outcome	outcome	NOUN
arjefm-1289	346	3	corresponds	correspond	VERB
arjefm-1289	346	4	with	with	ADP
arjefm-1289	346	5	the	the	DET
arjefm-1289	346	6	position	position	NOUN
arjefm-1289	346	7	of	of	ADP
arjefm-1289	346	8	agu	agu	NOUN
arjefm-1289	346	9	and	and	CCONJ
arjefm-1289	346	10	okoli	okoli	NOUN
arjefm-1289	346	11	(	(	PUNCT
arjefm-1289	346	12	2020	2020	NUM
arjefm-1289	346	13	)	)	PUNCT
arjefm-1289	346	14	,	,	PUNCT
arjefm-1289	346	15	who	who	PRON
arjefm-1289	346	16	argued	argue	VERB
arjefm-1289	346	17	that	that	SCONJ
arjefm-1289	346	18	tsa	tsa	NOUN
arjefm-1289	346	19	strengthens	strengthen	VERB
arjefm-1289	346	20	expenditure	expenditure	NOUN
arjefm-1289	346	21	control	control	NOUN
arjefm-1289	346	22	by	by	ADP
arjefm-1289	346	23	consolidating	consolidate	VERB
arjefm-1289	346	24	government	government	NOUN
arjefm-1289	346	25	cash	cash	NOUN
arjefm-1289	346	26	resources	resource	NOUN
arjefm-1289	346	27	,	,	PUNCT
arjefm-1289	346	28	thereby	thereby	ADV
arjefm-1289	346	29	reducing	reduce	VERB
arjefm-1289	346	30	opportunities	opportunity	NOUN
arjefm-1289	346	31	for	for	ADP
arjefm-1289	346	32	diversion	diversion	NOUN
arjefm-1289	346	33	and	and	CCONJ
arjefm-1289	346	34	unauthorized	unauthorized	ADJ
arjefm-1289	346	35	spending	spending	NOUN
arjefm-1289	346	36	.	.	PUNCT
arjefm-1289	347	1	similarly	similarly	ADV
arjefm-1289	347	2	,	,	PUNCT
arjefm-1289	347	3	olowookere	olowookere	ADV
arjefm-1289	347	4	and	and	CCONJ
arjefm-1289	347	5	adegbite	adegbite	ADJ
arjefm-1289	347	6	(	(	PUNCT
arjefm-1289	347	7	2019	2019	NUM
arjefm-1289	347	8	)	)	PUNCT
arjefm-1289	347	9	reported	report	VERB
arjefm-1289	347	10	that	that	SCONJ
arjefm-1289	347	11	tsa	tsa	NOUN
arjefm-1289	347	12	enhances	enhance	VERB
arjefm-1289	347	13	transparency	transparency	NOUN
arjefm-1289	347	14	by	by	ADP
arjefm-1289	347	15	limiting	limit	VERB
arjefm-1289	347	16	the	the	DET
arjefm-1289	347	17	operation	operation	NOUN
arjefm-1289	347	18	of	of	ADP
arjefm-1289	347	19	multiple	multiple	ADJ
arjefm-1289	347	20	government	government	NOUN
arjefm-1289	347	21	bank	bank	NOUN
arjefm-1289	347	22	accounts	account	NOUN
arjefm-1289	347	23	,	,	PUNCT
arjefm-1289	347	24	which	which	PRON
arjefm-1289	347	25	were	be	AUX
arjefm-1289	347	26	previously	previously	ADV
arjefm-1289	347	27	avenues	avenue	NOUN
arjefm-1289	347	28	for	for	ADP
arjefm-1289	347	29	financial	financial	ADJ
arjefm-1289	347	30	leakages	leakage	NOUN
arjefm-1289	347	31	.	.	PUNCT
arjefm-1289	348	1	the	the	DET
arjefm-1289	348	2	evidence	evidence	NOUN
arjefm-1289	348	3	from	from	ADP
arjefm-1289	348	4	this	this	DET
arjefm-1289	348	5	study	study	NOUN
arjefm-1289	348	6	reinforces	reinforce	VERB
arjefm-1289	348	7	these	these	DET
arjefm-1289	348	8	findings	finding	NOUN
arjefm-1289	348	9	,	,	PUNCT
arjefm-1289	348	10	suggesting	suggest	VERB
arjefm-1289	348	11	that	that	SCONJ
arjefm-1289	348	12	the	the	DET
arjefm-1289	348	13	implementation	implementation	NOUN
arjefm-1289	348	14	of	of	ADP
arjefm-1289	348	15	tsa	tsa	PROPN
arjefm-1289	348	16	in	in	ADP
arjefm-1289	348	17	edo	edo	PROPN
arjefm-1289	348	18	state	state	NOUN
arjefm-1289	348	19	mdas	mdas	PROPN
arjefm-1289	348	20	has	have	AUX
arjefm-1289	348	21	contributed	contribute	VERB
arjefm-1289	348	22	to	to	PART
arjefm-1289	348	23	improved	improve	VERB
arjefm-1289	348	24	financial	financial	ADJ
arjefm-1289	348	25	discipline	discipline	NOUN
arjefm-1289	348	26	and	and	CCONJ
arjefm-1289	348	27	better	well	ADJ
arjefm-1289	348	28	monitoring	monitoring	NOUN
arjefm-1289	348	29	of	of	ADP
arjefm-1289	348	30	fund	fund	NOUN
arjefm-1289	348	31	inflows	inflow	NOUN
arjefm-1289	348	32	and	and	CCONJ
arjefm-1289	348	33	outflows	outflow	NOUN
arjefm-1289	348	34	.	.	PUNCT
arjefm-1289	349	1	the	the	DET
arjefm-1289	349	2	study	study	NOUN
arjefm-1289	349	3	also	also	ADV
arjefm-1289	349	4	showed	show	VERB
arjefm-1289	349	5	that	that	SCONJ
arjefm-1289	349	6	ippis	ippis	NOUN
arjefm-1289	349	7	significantly	significantly	ADV
arjefm-1289	349	8	influences	influence	VERB
arjefm-1289	349	9	fraud	fraud	NOUN
arjefm-1289	349	10	mitigation	mitigation	NOUN
arjefm-1289	349	11	and	and	CCONJ
arjefm-1289	349	12	has	have	VERB
arjefm-1289	349	13	the	the	DET
arjefm-1289	349	14	strongest	strong	ADJ
arjefm-1289	349	15	effect	effect	NOUN
arjefm-1289	349	16	among	among	ADP
arjefm-1289	349	17	the	the	DET
arjefm-1289	349	18	three	three	NUM
arjefm-1289	349	19	variables	variable	NOUN
arjefm-1289	349	20	.	.	PUNCT
arjefm-1289	350	1	this	this	PRON
arjefm-1289	350	2	aligns	align	VERB
arjefm-1289	350	3	with	with	ADP
arjefm-1289	350	4	the	the	DET
arjefm-1289	350	5	assertions	assertion	NOUN
arjefm-1289	350	6	of	of	ADP
arjefm-1289	350	7	olojede	olojede	NOUN
arjefm-1289	350	8	and	and	CCONJ
arjefm-1289	350	9	ugochukwu	ugochukwu	NOUN
arjefm-1289	350	10	(	(	PUNCT
arjefm-1289	350	11	2021	2021	NUM
arjefm-1289	350	12	)	)	PUNCT
arjefm-1289	350	13	,	,	PUNCT
arjefm-1289	350	14	who	who	PRON
arjefm-1289	350	15	emphasized	emphasize	VERB
arjefm-1289	350	16	that	that	SCONJ
arjefm-1289	350	17	ippis	ippis	PROPN
arjefm-1289	350	18	is	be	AUX
arjefm-1289	350	19	instrumental	instrumental	ADJ
arjefm-1289	350	20	in	in	ADP
arjefm-1289	350	21	eliminating	eliminate	VERB
arjefm-1289	350	22	ghost	ghost	NOUN
arjefm-1289	350	23	workers	worker	NOUN
arjefm-1289	350	24	,	,	PUNCT
arjefm-1289	350	25	inflated	inflate	VERB
arjefm-1289	350	26	payrolls	payroll	NOUN
arjefm-1289	350	27	,	,	PUNCT
arjefm-1289	350	28	and	and	CCONJ
arjefm-1289	350	29	unauthorized	unauthorized	ADJ
arjefm-1289	350	30	salary	salary	NOUN
arjefm-1289	350	31	payments	payment	NOUN
arjefm-1289	350	32	.	.	PUNCT
arjefm-1289	351	1	the	the	DET
arjefm-1289	351	2	significant	significant	ADJ
arjefm-1289	351	3	effect	effect	NOUN
arjefm-1289	351	4	of	of	ADP
arjefm-1289	351	5	ippis	ippis	NOUN
arjefm-1289	351	6	in	in	ADP
arjefm-1289	351	7	this	this	DET
arjefm-1289	351	8	study	study	NOUN
arjefm-1289	351	9	confirms	confirm	VERB
arjefm-1289	351	10	its	its	PRON
arjefm-1289	351	11	effectiveness	effectiveness	NOUN
arjefm-1289	351	12	in	in	ADP
arjefm-1289	351	13	addressing	address	VERB
arjefm-1289	351	14	personnel	personnel	NOUN
arjefm-1289	351	15	-	-	PUNCT
arjefm-1289	351	16	related	relate	VERB
arjefm-1289	351	17	fraud	fraud	NOUN
arjefm-1289	351	18	,	,	PUNCT
arjefm-1289	351	19	which	which	PRON
arjefm-1289	351	20	has	have	AUX
arjefm-1289	351	21	historically	historically	ADV
arjefm-1289	351	22	plagued	plague	VERB
arjefm-1289	351	23	the	the	DET
arjefm-1289	351	24	nigerian	nigerian	ADJ
arjefm-1289	351	25	public	public	ADJ
arjefm-1289	351	26	sector	sector	NOUN
arjefm-1289	351	27	.	.	PUNCT
arjefm-1289	352	1	olaoye	olaoye	ADJ
arjefm-1289	352	2	and	and	CCONJ
arjefm-1289	352	3	adedeji	adedeji	NOUN
arjefm-1289	352	4	(	(	PUNCT
arjefm-1289	352	5	2020	2020	NUM
arjefm-1289	352	6	)	)	PUNCT
arjefm-1289	352	7	also	also	ADV
arjefm-1289	352	8	found	find	VERB
arjefm-1289	352	9	that	that	SCONJ
arjefm-1289	352	10	ippis	ippis	PROPN
arjefm-1289	352	11	promotes	promote	VERB
arjefm-1289	352	12	payroll	payroll	NOUN
arjefm-1289	352	13	integrity	integrity	NOUN
arjefm-1289	352	14	by	by	ADP
arjefm-1289	352	15	automating	automate	VERB
arjefm-1289	352	16	human	human	ADJ
arjefm-1289	352	17	resource	resource	NOUN
arjefm-1289	352	18	and	and	CCONJ
arjefm-1289	352	19	salary	salary	NOUN
arjefm-1289	352	20	processes	process	NOUN
arjefm-1289	352	21	,	,	PUNCT
arjefm-1289	352	22	reducing	reduce	VERB
arjefm-1289	352	23	human	human	ADJ
arjefm-1289	352	24	interference	interference	NOUN
arjefm-1289	352	25	and	and	CCONJ
arjefm-1289	352	26	manipulation	manipulation	NOUN
arjefm-1289	352	27	.	.	PUNCT
arjefm-1289	353	1	the	the	DET
arjefm-1289	353	2	strong	strong	ADJ
arjefm-1289	353	3	predictive	predictive	ADJ
arjefm-1289	353	4	power	power	NOUN
arjefm-1289	353	5	of	of	ADP
arjefm-1289	353	6	ippis	ippis	NOUN
arjefm-1289	353	7	in	in	ADP
arjefm-1289	353	8	this	this	DET
arjefm-1289	353	9	study	study	NOUN
arjefm-1289	353	10	further	far	ADV
arjefm-1289	353	11	validates	validate	VERB
arjefm-1289	353	12	its	its	PRON
arjefm-1289	353	13	central	central	ADJ
arjefm-1289	353	14	role	role	NOUN
arjefm-1289	353	15	in	in	ADP
arjefm-1289	353	16	improving	improve	VERB
arjefm-1289	353	17	accountability	accountability	NOUN
arjefm-1289	353	18	in	in	ADP
arjefm-1289	353	19	the	the	DET
arjefm-1289	353	20	public	public	ADJ
arjefm-1289	353	21	workforce	workforce	NOUN
arjefm-1289	353	22	management	management	NOUN
arjefm-1289	353	23	system	system	NOUN
arjefm-1289	353	24	.	.	PUNCT
arjefm-1289	354	1	additionally	additionally	ADV
arjefm-1289	354	2	,	,	PUNCT
arjefm-1289	354	3	the	the	DET
arjefm-1289	354	4	study	study	NOUN
arjefm-1289	354	5	revealed	reveal	VERB
arjefm-1289	354	6	that	that	SCONJ
arjefm-1289	354	7	gifmis	gifmis	PROPN
arjefm-1289	354	8	contributes	contribute	VERB
arjefm-1289	354	9	significantly	significantly	ADV
arjefm-1289	354	10	to	to	PART
arjefm-1289	354	11	fraud	fraud	VERB
arjefm-1289	354	12	mitigation	mitigation	NOUN
arjefm-1289	354	13	,	,	PUNCT
arjefm-1289	354	14	though	though	SCONJ
arjefm-1289	354	15	to	to	ADP
arjefm-1289	354	16	a	a	DET
arjefm-1289	354	17	slightly	slightly	ADV
arjefm-1289	354	18	lesser	less	ADJ
arjefm-1289	354	19	extent	extent	NOUN
arjefm-1289	354	20	compared	compare	VERB
arjefm-1289	354	21	to	to	ADP
arjefm-1289	354	22	tsa	tsa	NOUN
arjefm-1289	354	23	and	and	CCONJ
arjefm-1289	354	24	ippis	ippis	ADJ
arjefm-1289	354	25	.	.	PUNCT
arjefm-1289	355	1	this	this	DET
arjefm-1289	355	2	finding	finding	NOUN
arjefm-1289	355	3	is	be	AUX
arjefm-1289	355	4	consistent	consistent	ADJ
arjefm-1289	355	5	with	with	ADP
arjefm-1289	355	6	adegite	adegite	PROPN
arjefm-1289	355	7	(	(	PUNCT
arjefm-1289	355	8	2019	2019	NUM
arjefm-1289	355	9	)	)	PUNCT
arjefm-1289	355	10	,	,	PUNCT
arjefm-1289	355	11	who	who	PRON
arjefm-1289	355	12	noted	note	VERB
arjefm-1289	355	13	that	that	SCONJ
arjefm-1289	355	14	gifmis	gifmis	NOUN
arjefm-1289	355	15	enhances	enhance	VERB
arjefm-1289	355	16	budget	budget	NOUN
arjefm-1289	355	17	execution	execution	NOUN
arjefm-1289	355	18	,	,	PUNCT
arjefm-1289	355	19	improves	improve	VERB
arjefm-1289	355	20	financial	financial	ADJ
arjefm-1289	355	21	reporting	reporting	NOUN
arjefm-1289	355	22	accuracy	accuracy	NOUN
arjefm-1289	355	23	,	,	PUNCT
arjefm-1289	355	24	and	and	CCONJ
arjefm-1289	355	25	supports	support	VERB
arjefm-1289	355	26	internal	internal	ADJ
arjefm-1289	355	27	controls	control	NOUN
arjefm-1289	355	28	through	through	ADP
arjefm-1289	355	29	real	real	ADJ
arjefm-1289	355	30	-	-	PUNCT
arjefm-1289	355	31	time	time	NOUN
arjefm-1289	355	32	data	datum	NOUN
arjefm-1289	355	33	processing	processing	NOUN
arjefm-1289	355	34	.	.	PUNCT
arjefm-1289	356	1	the	the	DET
arjefm-1289	356	2	study	study	NOUN
arjefm-1289	356	3	also	also	ADV
arjefm-1289	356	4	corroborates	corroborate	VERB
arjefm-1289	356	5	the	the	DET
arjefm-1289	356	6	view	view	NOUN
arjefm-1289	356	7	of	of	ADP
arjefm-1289	356	8	ojo	ojo	NOUN
arjefm-1289	356	9	and	and	CCONJ
arjefm-1289	356	10	fapohunda	fapohunda	ADV
arjefm-1289	356	11	(	(	PUNCT
arjefm-1289	356	12	2020	2020	NUM
arjefm-1289	356	13	)	)	PUNCT
arjefm-1289	356	14	,	,	PUNCT
arjefm-1289	356	15	who	who	PRON
arjefm-1289	356	16	stated	state	VERB
arjefm-1289	356	17	that	that	SCONJ
arjefm-1289	356	18	gifmis	gifmis	NOUN
arjefm-1289	356	19	minimizes	minimize	VERB
arjefm-1289	356	20	manual	manual	ADJ
arjefm-1289	356	21	processing	processing	NOUN
arjefm-1289	356	22	errors	error	NOUN
arjefm-1289	356	23	,	,	PUNCT
arjefm-1289	356	24	reduces	reduce	VERB
arjefm-1289	356	25	record	record	NOUN
arjefm-1289	356	26	manipulation	manipulation	NOUN
arjefm-1289	356	27	,	,	PUNCT
arjefm-1289	356	28	and	and	CCONJ
arjefm-1289	356	29	supports	support	VERB
arjefm-1289	356	30	transparency	transparency	NOUN
arjefm-1289	356	31	in	in	ADP
arjefm-1289	356	32	government	government	NOUN
arjefm-1289	356	33	financial	financial	ADJ
arjefm-1289	356	34	transactions	transaction	NOUN
arjefm-1289	356	35	.	.	PUNCT
arjefm-1289	357	1	the	the	DET
arjefm-1289	357	2	significance	significance	NOUN
arjefm-1289	357	3	of	of	ADP
arjefm-1289	357	4	gifmis	gifmis	NOUN
arjefm-1289	357	5	in	in	ADP
arjefm-1289	357	6	the	the	DET
arjefm-1289	357	7	present	present	ADJ
arjefm-1289	357	8	study	study	NOUN
arjefm-1289	357	9	suggests	suggest	VERB
arjefm-1289	357	10	that	that	SCONJ
arjefm-1289	357	11	its	its	PRON
arjefm-1289	357	12	application	application	NOUN
arjefm-1289	357	13	in	in	ADP
arjefm-1289	357	14	edo	edo	PROPN
arjefm-1289	357	15	state	state	NOUN
arjefm-1289	357	16	mdas	mdas	PROPN
arjefm-1289	357	17	has	have	AUX
arjefm-1289	357	18	improved	improve	VERB
arjefm-1289	357	19	monitoring	monitoring	NOUN
arjefm-1289	357	20	,	,	PUNCT
arjefm-1289	357	21	reconciliation	reconciliation	NOUN
arjefm-1289	357	22	,	,	PUNCT
arjefm-1289	357	23	and	and	CCONJ
arjefm-1289	357	24	reporting	reporting	NOUN
arjefm-1289	357	25	efficiency	efficiency	NOUN
arjefm-1289	357	26	,	,	PUNCT
arjefm-1289	357	27	thereby	thereby	ADV
arjefm-1289	357	28	aiding	aid	VERB
arjefm-1289	357	29	fraud	fraud	NOUN
arjefm-1289	357	30	prevention	prevention	NOUN
arjefm-1289	357	31	.	.	PUNCT
arjefm-1289	358	1	overall	overall	ADV
arjefm-1289	358	2	,	,	PUNCT
arjefm-1289	358	3	the	the	DET
arjefm-1289	358	4	combined	combine	VERB
arjefm-1289	358	5	significance	significance	NOUN
arjefm-1289	358	6	of	of	ADP
arjefm-1289	358	7	tsa	tsa	PROPN
arjefm-1289	358	8	,	,	PUNCT
arjefm-1289	358	9	ippis	ippis	ADJ
arjefm-1289	358	10	,	,	PUNCT
arjefm-1289	358	11	and	and	CCONJ
arjefm-1289	358	12	gifmis	gifmis	PROPN
arjefm-1289	358	13	confirms	confirm	VERB
arjefm-1289	358	14	that	that	SCONJ
arjefm-1289	358	15	modern	modern	ADJ
arjefm-1289	358	16	financial	financial	ADJ
arjefm-1289	358	17	management	management	NOUN
arjefm-1289	358	18	reforms	reform	NOUN
arjefm-1289	358	19	are	be	AUX
arjefm-1289	358	20	effective	effective	ADJ
arjefm-1289	358	21	mechanisms	mechanism	NOUN
arjefm-1289	358	22	for	for	ADP
arjefm-1289	358	23	strengthening	strengthen	VERB
arjefm-1289	358	24	fraud	fraud	NOUN
arjefm-1289	358	25	mitigation	mitigation	NOUN
arjefm-1289	358	26	in	in	ADP
arjefm-1289	358	27	nigeria	nigeria	PROPN
arjefm-1289	358	28	’s	’s	PART
arjefm-1289	358	29	public	public	ADJ
arjefm-1289	358	30	american	american	ADJ
arjefm-1289	358	31	research	research	PROPN
arjefm-1289	358	32	journal	journal	PROPN
arjefm-1289	358	33	of	of	ADP
arjefm-1289	358	34	economics	economic	NOUN
arjefm-1289	358	35	,	,	PUNCT
arjefm-1289	358	36	finance	finance	NOUN
arjefm-1289	358	37	and	and	CCONJ
arjefm-1289	358	38	management	management	NOUN
arjefm-1289	358	39	volume	volume	NOUN
arjefm-1289	358	40	13	13	NUM
arjefm-1289	358	41	issue	issue	NOUN
arjefm-1289	358	42	4	4	NUM
arjefm-1289	358	43	,	,	PUNCT
arjefm-1289	358	44	october	october	PROPN
arjefm-1289	358	45	-	-	PUNCT
arjefm-1289	358	46	december	december	PROPN
arjefm-1289	358	47	2025	2025	NUM
arjefm-1289	358	48	issn	issn	NOUN
arjefm-1289	358	49	:	:	PUNCT
arjefm-1289	358	50	2836	2836	NUM
arjefm-1289	358	51	-	-	SYM
arjefm-1289	358	52	9416	9416	NUM
arjefm-1289	358	53	impact	impact	NOUN
arjefm-1289	358	54	factor	factor	NOUN
arjefm-1289	358	55	:	:	PUNCT
arjefm-1289	358	56	6.41	6.41	NUM
arjefm-1289	358	57	journal	journal	NOUN
arjefm-1289	358	58	homepage	homepage	NOUN
arjefm-1289	358	59	:	:	PUNCT
arjefm-1289	358	60	https://americaserial.com/journals/index.php/arjefm	https://americaserial.com/journals/index.php/arjefm	PROPN
arjefm-1289	358	61	email	email	NOUN
arjefm-1289	358	62	:	:	PUNCT
arjefm-1289	358	63	contact@americaserial.com	contact@americaserial.com	PROPN
arjefm-1289	358	64	official	official	ADJ
arjefm-1289	358	65	journal	journal	PROPN
arjefm-1289	358	66	of	of	ADP
arjefm-1289	358	67	america	america	PROPN
arjefm-1289	358	68	serial	serial	PROPN
arjefm-1289	358	69	publication	publication	NOUN
arjefm-1289	358	70	american	american	PROPN
arjefm-1289	358	71	research	research	PROPN
arjefm-1289	358	72	journal	journal	PROPN
arjefm-1289	358	73	of	of	ADP
arjefm-1289	358	74	economics	economic	NOUN
arjefm-1289	358	75	,	,	PUNCT
arjefm-1289	358	76	finance	finance	NOUN
arjefm-1289	358	77	and	and	CCONJ
arjefm-1289	358	78	management	management	NOUN
arjefm-1289	358	79	https://americaserial.com/journals/index.php/arjefm	https://americaserial.com/journals/index.php/arjefm	NOUN
arjefm-1289	358	80	,	,	PUNCT
arjefm-1289	358	81	email	email	NOUN
arjefm-1289	358	82	:	:	PUNCT
arjefm-1289	359	1	contact@americaserial.com	contact@americaserial.com	X
arjefm-1289	359	2	71	71	NUM
arjefm-1289	360	1	|	|	ADV
arjefm-1289	360	2	p	p	NOUN
arjefm-1289	360	3	a	a	DET
arjefm-1289	360	4	g	g	NOUN
arjefm-1289	360	5	e	e	NOUN
arjefm-1289	360	6	sector	sector	NOUN
arjefm-1289	360	7	.	.	PUNCT
arjefm-1289	361	1	the	the	DET
arjefm-1289	361	2	findings	finding	NOUN
arjefm-1289	361	3	support	support	VERB
arjefm-1289	361	4	the	the	DET
arjefm-1289	361	5	broader	broad	ADJ
arjefm-1289	361	6	theoretical	theoretical	ADJ
arjefm-1289	361	7	argument	argument	NOUN
arjefm-1289	361	8	advanced	advance	VERB
arjefm-1289	361	9	by	by	ADP
arjefm-1289	361	10	diamond	diamond	NOUN
arjefm-1289	361	11	and	and	CCONJ
arjefm-1289	361	12	khemani	khemani	PROPN
arjefm-1289	361	13	(	(	PUNCT
arjefm-1289	361	14	2006	2006	NUM
arjefm-1289	361	15	)	)	PUNCT
arjefm-1289	361	16	that	that	SCONJ
arjefm-1289	361	17	integrated	integrate	VERB
arjefm-1289	361	18	financial	financial	ADJ
arjefm-1289	361	19	systems	system	NOUN
arjefm-1289	361	20	improve	improve	VERB
arjefm-1289	361	21	public	public	ADJ
arjefm-1289	361	22	financial	financial	ADJ
arjefm-1289	361	23	governance	governance	NOUN
arjefm-1289	361	24	,	,	PUNCT
arjefm-1289	361	25	reduce	reduce	VERB
arjefm-1289	361	26	corruption	corruption	NOUN
arjefm-1289	361	27	incentives	incentive	NOUN
arjefm-1289	361	28	,	,	PUNCT
arjefm-1289	361	29	and	and	CCONJ
arjefm-1289	361	30	promote	promote	VERB
arjefm-1289	361	31	accountability	accountability	NOUN
arjefm-1289	361	32	.	.	PUNCT
arjefm-1289	362	1	the	the	DET
arjefm-1289	362	2	study	study	NOUN
arjefm-1289	362	3	reinforces	reinforce	VERB
arjefm-1289	362	4	the	the	DET
arjefm-1289	362	5	growing	grow	VERB
arjefm-1289	362	6	consensus	consensus	NOUN
arjefm-1289	362	7	that	that	SCONJ
arjefm-1289	362	8	digital	digital	NOUN
arjefm-1289	362	9	-	-	PUNCT
arjefm-1289	362	10	based	base	VERB
arjefm-1289	362	11	public	public	ADJ
arjefm-1289	362	12	financial	financial	ADJ
arjefm-1289	362	13	reforms	reform	NOUN
arjefm-1289	362	14	are	be	AUX
arjefm-1289	362	15	critical	critical	ADJ
arjefm-1289	362	16	to	to	ADP
arjefm-1289	362	17	addressing	address	VERB
arjefm-1289	362	18	fraud	fraud	NOUN
arjefm-1289	362	19	in	in	ADP
arjefm-1289	362	20	public	public	ADJ
arjefm-1289	362	21	organizations	organization	NOUN
arjefm-1289	362	22	,	,	PUNCT
arjefm-1289	362	23	especially	especially	ADV
arjefm-1289	362	24	within	within	ADP
arjefm-1289	362	25	developing	develop	VERB
arjefm-1289	362	26	countries	country	NOUN
arjefm-1289	362	27	like	like	ADP
arjefm-1289	362	28	nigeria	nigeria	PROPN
arjefm-1289	362	29	.	.	PUNCT
arjefm-1289	363	1	5	5	X
arjefm-1289	363	2	.	.	X
arjefm-1289	363	3	summary	summary	NOUN
arjefm-1289	363	4	,	,	PUNCT
arjefm-1289	363	5	conclusion	conclusion	NOUN
arjefm-1289	363	6	and	and	CCONJ
arjefm-1289	363	7	recommendations	recommendation	NOUN
arjefm-1289	363	8	5.1	5.1	NUM
arjefm-1289	363	9	summary	summary	NOUN
arjefm-1289	363	10	of	of	ADP
arjefm-1289	363	11	findings	finding	NOUN
arjefm-1289	363	12	this	this	DET
arjefm-1289	363	13	study	study	NOUN
arjefm-1289	363	14	investigated	investigate	VERB
arjefm-1289	363	15	the	the	DET
arjefm-1289	363	16	impact	impact	NOUN
arjefm-1289	363	17	of	of	ADP
arjefm-1289	363	18	modern	modern	ADJ
arjefm-1289	363	19	financial	financial	ADJ
arjefm-1289	363	20	management	management	NOUN
arjefm-1289	363	21	practices	practice	NOUN
arjefm-1289	363	22	—	—	PUNCT
arjefm-1289	363	23	treasury	treasury	PROPN
arjefm-1289	363	24	single	single	ADJ
arjefm-1289	363	25	account	account	NOUN
arjefm-1289	363	26	(	(	PUNCT
arjefm-1289	363	27	tsa	tsa	PROPN
arjefm-1289	363	28	)	)	PUNCT
arjefm-1289	363	29	,	,	PUNCT
arjefm-1289	363	30	integrated	integrate	VERB
arjefm-1289	363	31	payroll	payroll	NOUN
arjefm-1289	363	32	and	and	CCONJ
arjefm-1289	363	33	personnel	personnel	NOUN
arjefm-1289	363	34	information	information	NOUN
arjefm-1289	363	35	system	system	NOUN
arjefm-1289	363	36	(	(	PUNCT
arjefm-1289	363	37	ippis	ippis	ADJ
arjefm-1289	363	38	)	)	PUNCT
arjefm-1289	363	39	,	,	PUNCT
arjefm-1289	363	40	and	and	CCONJ
arjefm-1289	363	41	government	government	NOUN
arjefm-1289	363	42	integrated	integrate	VERB
arjefm-1289	363	43	financial	financial	ADJ
arjefm-1289	363	44	management	management	NOUN
arjefm-1289	363	45	information	information	NOUN
arjefm-1289	363	46	system	system	NOUN
arjefm-1289	363	47	(	(	PUNCT
arjefm-1289	363	48	gifmis)—on	gifmis)—on	DET
arjefm-1289	363	49	fraud	fraud	NOUN
arjefm-1289	363	50	mitigation	mitigation	NOUN
arjefm-1289	363	51	in	in	ADP
arjefm-1289	363	52	federal	federal	ADJ
arjefm-1289	363	53	government	government	NOUN
arjefm-1289	363	54	parastatals	parastatal	NOUN
arjefm-1289	363	55	in	in	ADP
arjefm-1289	363	56	edo	edo	PROPN
arjefm-1289	363	57	state	state	NOUN
arjefm-1289	363	58	.	.	PUNCT
arjefm-1289	364	1	using	use	VERB
arjefm-1289	364	2	a	a	DET
arjefm-1289	364	3	survey	survey	NOUN
arjefm-1289	364	4	research	research	NOUN
arjefm-1289	364	5	design	design	NOUN
arjefm-1289	364	6	and	and	CCONJ
arjefm-1289	364	7	multiple	multiple	ADJ
arjefm-1289	364	8	regression	regression	NOUN
arjefm-1289	364	9	analysis	analysis	NOUN
arjefm-1289	364	10	,	,	PUNCT
arjefm-1289	364	11	the	the	DET
arjefm-1289	364	12	study	study	NOUN
arjefm-1289	364	13	found	find	VERB
arjefm-1289	364	14	that	that	SCONJ
arjefm-1289	364	15	all	all	DET
arjefm-1289	364	16	three	three	NUM
arjefm-1289	364	17	financial	financial	ADJ
arjefm-1289	364	18	management	management	NOUN
arjefm-1289	364	19	reforms	reform	NOUN
arjefm-1289	364	20	significantly	significantly	ADV
arjefm-1289	364	21	contribute	contribute	VERB
arjefm-1289	364	22	to	to	ADP
arjefm-1289	364	23	reducing	reduce	VERB
arjefm-1289	364	24	fraudulent	fraudulent	ADJ
arjefm-1289	364	25	activities	activity	NOUN
arjefm-1289	364	26	and	and	CCONJ
arjefm-1289	364	27	improving	improve	VERB
arjefm-1289	364	28	transparency	transparency	NOUN
arjefm-1289	364	29	within	within	ADP
arjefm-1289	364	30	the	the	DET
arjefm-1289	364	31	public	public	ADJ
arjefm-1289	364	32	sector	sector	NOUN
arjefm-1289	364	33	.	.	PUNCT
arjefm-1289	365	1	first	first	ADV
arjefm-1289	365	2	,	,	PUNCT
arjefm-1289	365	3	the	the	DET
arjefm-1289	365	4	study	study	NOUN
arjefm-1289	365	5	revealed	reveal	VERB
arjefm-1289	365	6	that	that	SCONJ
arjefm-1289	365	7	the	the	DET
arjefm-1289	365	8	implementation	implementation	NOUN
arjefm-1289	365	9	of	of	ADP
arjefm-1289	365	10	the	the	DET
arjefm-1289	365	11	treasury	treasury	PROPN
arjefm-1289	365	12	single	single	ADJ
arjefm-1289	365	13	account	account	NOUN
arjefm-1289	365	14	has	have	VERB
arjefm-1289	365	15	a	a	DET
arjefm-1289	365	16	significant	significant	ADJ
arjefm-1289	365	17	positive	positive	ADJ
arjefm-1289	365	18	effect	effect	NOUN
arjefm-1289	365	19	on	on	ADP
arjefm-1289	365	20	fraud	fraud	NOUN
arjefm-1289	365	21	mitigation	mitigation	NOUN
arjefm-1289	365	22	.	.	PUNCT
arjefm-1289	366	1	tsa	tsa	NOUN
arjefm-1289	366	2	enhances	enhance	VERB
arjefm-1289	366	3	expenditure	expenditure	NOUN
arjefm-1289	366	4	control	control	NOUN
arjefm-1289	366	5	,	,	PUNCT
arjefm-1289	366	6	consolidates	consolidate	VERB
arjefm-1289	366	7	public	public	ADJ
arjefm-1289	366	8	finances	finance	NOUN
arjefm-1289	366	9	,	,	PUNCT
arjefm-1289	366	10	and	and	CCONJ
arjefm-1289	366	11	minimizes	minimize	VERB
arjefm-1289	366	12	opportunities	opportunity	NOUN
arjefm-1289	366	13	for	for	ADP
arjefm-1289	366	14	diversion	diversion	NOUN
arjefm-1289	366	15	and	and	CCONJ
arjefm-1289	366	16	mismanagement	mismanagement	NOUN
arjefm-1289	366	17	of	of	ADP
arjefm-1289	366	18	funds	fund	NOUN
arjefm-1289	366	19	.	.	PUNCT
arjefm-1289	367	1	second	second	ADJ
arjefm-1289	367	2	,	,	PUNCT
arjefm-1289	367	3	the	the	DET
arjefm-1289	367	4	integrated	integrated	ADJ
arjefm-1289	367	5	payroll	payroll	NOUN
arjefm-1289	367	6	and	and	CCONJ
arjefm-1289	367	7	personnel	personnel	NOUN
arjefm-1289	367	8	information	information	NOUN
arjefm-1289	367	9	system	system	NOUN
arjefm-1289	367	10	emerged	emerge	VERB
arjefm-1289	367	11	as	as	ADP
arjefm-1289	367	12	the	the	DET
arjefm-1289	367	13	strongest	strong	ADJ
arjefm-1289	367	14	predictor	predictor	NOUN
arjefm-1289	367	15	of	of	ADP
arjefm-1289	367	16	fraud	fraud	NOUN
arjefm-1289	367	17	mitigation	mitigation	NOUN
arjefm-1289	367	18	.	.	PUNCT
arjefm-1289	368	1	the	the	DET
arjefm-1289	368	2	findings	finding	NOUN
arjefm-1289	368	3	show	show	VERB
arjefm-1289	368	4	that	that	SCONJ
arjefm-1289	368	5	ippis	ippis	NOUN
arjefm-1289	368	6	effectively	effectively	ADV
arjefm-1289	368	7	reduces	reduce	VERB
arjefm-1289	368	8	payroll	payroll	NOUN
arjefm-1289	368	9	fraud	fraud	NOUN
arjefm-1289	368	10	through	through	ADP
arjefm-1289	368	11	the	the	DET
arjefm-1289	368	12	elimination	elimination	NOUN
arjefm-1289	368	13	of	of	ADP
arjefm-1289	368	14	ghost	ghost	NOUN
arjefm-1289	368	15	workers	worker	NOUN
arjefm-1289	368	16	,	,	PUNCT
arjefm-1289	368	17	improper	improper	ADJ
arjefm-1289	368	18	salary	salary	NOUN
arjefm-1289	368	19	payments	payment	NOUN
arjefm-1289	368	20	,	,	PUNCT
arjefm-1289	368	21	and	and	CCONJ
arjefm-1289	368	22	manipulation	manipulation	NOUN
arjefm-1289	368	23	of	of	ADP
arjefm-1289	368	24	personnel	personnel	NOUN
arjefm-1289	368	25	records	record	NOUN
arjefm-1289	368	26	.	.	PUNCT
arjefm-1289	369	1	third	third	ADV
arjefm-1289	369	2	,	,	PUNCT
arjefm-1289	369	3	the	the	DET
arjefm-1289	369	4	government	government	NOUN
arjefm-1289	369	5	integrated	integrate	VERB
arjefm-1289	369	6	financial	financial	ADJ
arjefm-1289	369	7	management	management	NOUN
arjefm-1289	369	8	information	information	NOUN
arjefm-1289	369	9	system	system	NOUN
arjefm-1289	369	10	was	be	AUX
arjefm-1289	369	11	also	also	ADV
arjefm-1289	369	12	found	find	VERB
arjefm-1289	369	13	to	to	PART
arjefm-1289	369	14	have	have	VERB
arjefm-1289	369	15	a	a	DET
arjefm-1289	369	16	meaningful	meaningful	ADJ
arjefm-1289	369	17	effect	effect	NOUN
arjefm-1289	369	18	on	on	ADP
arjefm-1289	369	19	fraud	fraud	NOUN
arjefm-1289	369	20	mitigation	mitigation	NOUN
arjefm-1289	369	21	.	.	PUNCT
arjefm-1289	370	1	gifmis	gifmis	PROPN
arjefm-1289	370	2	increases	increase	VERB
arjefm-1289	370	3	the	the	DET
arjefm-1289	370	4	accuracy	accuracy	NOUN
arjefm-1289	370	5	of	of	ADP
arjefm-1289	370	6	financial	financial	ADJ
arjefm-1289	370	7	reporting	reporting	NOUN
arjefm-1289	370	8	,	,	PUNCT
arjefm-1289	370	9	improves	improve	VERB
arjefm-1289	370	10	budget	budget	NOUN
arjefm-1289	370	11	execution	execution	NOUN
arjefm-1289	370	12	,	,	PUNCT
arjefm-1289	370	13	and	and	CCONJ
arjefm-1289	370	14	reduces	reduce	VERB
arjefm-1289	370	15	manual	manual	ADJ
arjefm-1289	370	16	processing	processing	NOUN
arjefm-1289	370	17	errors	error	NOUN
arjefm-1289	370	18	which	which	PRON
arjefm-1289	370	19	often	often	ADV
arjefm-1289	370	20	serve	serve	VERB
arjefm-1289	370	21	as	as	ADP
arjefm-1289	370	22	avenues	avenue	NOUN
arjefm-1289	370	23	for	for	ADP
arjefm-1289	370	24	financial	financial	ADJ
arjefm-1289	370	25	malfeasance	malfeasance	NOUN
arjefm-1289	370	26	.	.	PUNCT
arjefm-1289	371	1	overall	overall	ADV
arjefm-1289	371	2	,	,	PUNCT
arjefm-1289	371	3	the	the	DET
arjefm-1289	371	4	study	study	NOUN
arjefm-1289	371	5	established	establish	VERB
arjefm-1289	371	6	that	that	SCONJ
arjefm-1289	371	7	modern	modern	ADJ
arjefm-1289	371	8	financial	financial	ADJ
arjefm-1289	371	9	management	management	NOUN
arjefm-1289	371	10	systems	system	NOUN
arjefm-1289	371	11	play	play	VERB
arjefm-1289	371	12	a	a	DET
arjefm-1289	371	13	critical	critical	ADJ
arjefm-1289	371	14	role	role	NOUN
arjefm-1289	371	15	in	in	ADP
arjefm-1289	371	16	strengthening	strengthen	VERB
arjefm-1289	371	17	public	public	ADJ
arjefm-1289	371	18	financial	financial	ADJ
arjefm-1289	371	19	accountability	accountability	NOUN
arjefm-1289	371	20	and	and	CCONJ
arjefm-1289	371	21	reducing	reduce	VERB
arjefm-1289	371	22	fraud	fraud	NOUN
arjefm-1289	371	23	in	in	ADP
arjefm-1289	371	24	the	the	DET
arjefm-1289	371	25	nigerian	nigerian	ADJ
arjefm-1289	371	26	public	public	ADJ
arjefm-1289	371	27	sector	sector	NOUN
arjefm-1289	371	28	.	.	PUNCT
arjefm-1289	372	1	5.2	5.2	NUM
arjefm-1289	372	2	conclusion	conclusion	NOUN
arjefm-1289	372	3	based	base	VERB
arjefm-1289	372	4	on	on	ADP
arjefm-1289	372	5	the	the	DET
arjefm-1289	372	6	findings	finding	NOUN
arjefm-1289	372	7	,	,	PUNCT
arjefm-1289	372	8	the	the	DET
arjefm-1289	372	9	study	study	NOUN
arjefm-1289	372	10	concludes	conclude	VERB
arjefm-1289	372	11	that	that	SCONJ
arjefm-1289	372	12	modern	modern	ADJ
arjefm-1289	372	13	financial	financial	ADJ
arjefm-1289	372	14	management	management	NOUN
arjefm-1289	372	15	practices	practice	NOUN
arjefm-1289	372	16	—	—	PUNCT
arjefm-1289	372	17	tsa	tsa	NOUN
arjefm-1289	372	18	,	,	PUNCT
arjefm-1289	372	19	ippis	ippis	ADJ
arjefm-1289	372	20	,	,	PUNCT
arjefm-1289	372	21	and	and	CCONJ
arjefm-1289	372	22	gifmis	gifmis	ADJ
arjefm-1289	372	23	—	—	PUNCT
arjefm-1289	372	24	are	be	AUX
arjefm-1289	372	25	effective	effective	ADJ
arjefm-1289	372	26	mechanisms	mechanism	NOUN
arjefm-1289	372	27	for	for	ADP
arjefm-1289	372	28	mitigating	mitigate	VERB
arjefm-1289	372	29	fraud	fraud	NOUN
arjefm-1289	372	30	in	in	ADP
arjefm-1289	372	31	federal	federal	ADJ
arjefm-1289	372	32	government	government	NOUN
arjefm-1289	372	33	parastatals	parastatal	NOUN
arjefm-1289	372	34	in	in	ADP
arjefm-1289	372	35	edo	edo	PROPN
arjefm-1289	372	36	state	state	NOUN
arjefm-1289	372	37	.	.	PUNCT
arjefm-1289	373	1	these	these	DET
arjefm-1289	373	2	systems	system	NOUN
arjefm-1289	373	3	introduce	introduce	VERB
arjefm-1289	373	4	automation	automation	NOUN
arjefm-1289	373	5	,	,	PUNCT
arjefm-1289	373	6	transparency	transparency	NOUN
arjefm-1289	373	7	,	,	PUNCT
arjefm-1289	373	8	and	and	CCONJ
arjefm-1289	373	9	improved	improve	VERB
arjefm-1289	373	10	financial	financial	ADJ
arjefm-1289	373	11	controls	control	NOUN
arjefm-1289	373	12	that	that	PRON
arjefm-1289	373	13	limit	limit	VERB
arjefm-1289	373	14	human	human	ADJ
arjefm-1289	373	15	interference	interference	NOUN
arjefm-1289	373	16	and	and	CCONJ
arjefm-1289	373	17	reduce	reduce	VERB
arjefm-1289	373	18	opportunities	opportunity	NOUN
arjefm-1289	373	19	for	for	ADP
arjefm-1289	373	20	manipulation	manipulation	NOUN
arjefm-1289	373	21	of	of	ADP
arjefm-1289	373	22	financial	financial	ADJ
arjefm-1289	373	23	data	datum	NOUN
arjefm-1289	373	24	.	.	PUNCT
arjefm-1289	374	1	the	the	DET
arjefm-1289	374	2	successful	successful	ADJ
arjefm-1289	374	3	implementation	implementation	NOUN
arjefm-1289	374	4	of	of	ADP
arjefm-1289	374	5	these	these	DET
arjefm-1289	374	6	reforms	reform	NOUN
arjefm-1289	374	7	has	have	AUX
arjefm-1289	374	8	enhanced	enhance	VERB
arjefm-1289	374	9	accountability	accountability	NOUN
arjefm-1289	374	10	,	,	PUNCT
arjefm-1289	374	11	improved	improve	VERB
arjefm-1289	374	12	revenue	revenue	NOUN
arjefm-1289	374	13	management	management	NOUN
arjefm-1289	374	14	,	,	PUNCT
arjefm-1289	374	15	and	and	CCONJ
arjefm-1289	374	16	strengthened	strengthen	VERB
arjefm-1289	374	17	public	public	ADJ
arjefm-1289	374	18	confidence	confidence	NOUN
arjefm-1289	374	19	in	in	ADP
arjefm-1289	374	20	government	government	NOUN
arjefm-1289	374	21	financial	financial	ADJ
arjefm-1289	374	22	operations	operation	NOUN
arjefm-1289	374	23	.	.	PUNCT
arjefm-1289	375	1	the	the	DET
arjefm-1289	375	2	study	study	NOUN
arjefm-1289	375	3	therefore	therefore	ADV
arjefm-1289	375	4	affirms	affirm	VERB
arjefm-1289	375	5	that	that	SCONJ
arjefm-1289	375	6	continuous	continuous	ADJ
arjefm-1289	375	7	investment	investment	NOUN
arjefm-1289	375	8	in	in	ADP
arjefm-1289	375	9	digital	digital	ADJ
arjefm-1289	375	10	financial	financial	ADJ
arjefm-1289	375	11	reforms	reform	NOUN
arjefm-1289	375	12	is	be	AUX
arjefm-1289	375	13	essential	essential	ADJ
arjefm-1289	375	14	for	for	ADP
arjefm-1289	375	15	promoting	promote	VERB
arjefm-1289	375	16	integrity	integrity	NOUN
arjefm-1289	375	17	and	and	CCONJ
arjefm-1289	375	18	minimizing	minimize	VERB
arjefm-1289	375	19	corruption	corruption	NOUN
arjefm-1289	375	20	in	in	ADP
arjefm-1289	375	21	nigeria	nigeria	PROPN
arjefm-1289	375	22	’s	’s	PART
arjefm-1289	375	23	public	public	ADJ
arjefm-1289	375	24	sector	sector	NOUN
arjefm-1289	375	25	.	.	PUNCT
arjefm-1289	376	1	american	american	PROPN
arjefm-1289	376	2	research	research	PROPN
arjefm-1289	376	3	journal	journal	PROPN
arjefm-1289	376	4	of	of	ADP
arjefm-1289	376	5	economics	economic	NOUN
arjefm-1289	376	6	,	,	PUNCT
arjefm-1289	376	7	finance	finance	NOUN
arjefm-1289	376	8	and	and	CCONJ
arjefm-1289	376	9	management	management	NOUN
arjefm-1289	376	10	volume	volume	NOUN
arjefm-1289	376	11	13	13	NUM
arjefm-1289	376	12	issue	issue	NOUN
arjefm-1289	376	13	4	4	NUM
arjefm-1289	376	14	,	,	PUNCT
arjefm-1289	376	15	october	october	PROPN
arjefm-1289	376	16	-	-	PUNCT
arjefm-1289	376	17	december	december	PROPN
arjefm-1289	376	18	2025	2025	NUM
arjefm-1289	376	19	issn	issn	NOUN
arjefm-1289	376	20	:	:	PUNCT
arjefm-1289	376	21	2836	2836	NUM
arjefm-1289	376	22	-	-	SYM
arjefm-1289	376	23	9416	9416	NUM
arjefm-1289	376	24	impact	impact	NOUN
arjefm-1289	376	25	factor	factor	NOUN
arjefm-1289	376	26	:	:	PUNCT
arjefm-1289	376	27	6.41	6.41	NUM
arjefm-1289	376	28	journal	journal	NOUN
arjefm-1289	376	29	homepage	homepage	NOUN
arjefm-1289	376	30	:	:	PUNCT
arjefm-1289	376	31	https://americaserial.com/journals/index.php/arjefm	https://americaserial.com/journals/index.php/arjefm	PROPN
arjefm-1289	376	32	email	email	NOUN
arjefm-1289	376	33	:	:	PUNCT
arjefm-1289	376	34	contact@americaserial.com	contact@americaserial.com	PROPN
arjefm-1289	376	35	official	official	ADJ
arjefm-1289	376	36	journal	journal	PROPN
arjefm-1289	376	37	of	of	ADP
arjefm-1289	376	38	america	america	PROPN
arjefm-1289	376	39	serial	serial	PROPN
arjefm-1289	376	40	publication	publication	NOUN
arjefm-1289	376	41	american	american	PROPN
arjefm-1289	376	42	research	research	PROPN
arjefm-1289	376	43	journal	journal	PROPN
arjefm-1289	376	44	of	of	ADP
arjefm-1289	376	45	economics	economic	NOUN
arjefm-1289	376	46	,	,	PUNCT
arjefm-1289	376	47	finance	finance	NOUN
arjefm-1289	376	48	and	and	CCONJ
arjefm-1289	376	49	management	management	NOUN
arjefm-1289	376	50	https://americaserial.com/journals/index.php/arjefm	https://americaserial.com/journals/index.php/arjefm	NOUN
arjefm-1289	376	51	,	,	PUNCT
arjefm-1289	376	52	email	email	NOUN
arjefm-1289	376	53	:	:	PUNCT
arjefm-1289	376	54	contact@americaserial.com	contact@americaserial.com	X
arjefm-1289	376	55	72	72	NUM
arjefm-1289	377	1	|	|	ADV
arjefm-1289	377	2	p	p	X
arjefm-1289	377	3	a	a	DET
arjefm-1289	377	4	g	g	NOUN
arjefm-1289	377	5	e	e	NOUN
arjefm-1289	377	6	5.3	5.3	NUM
arjefm-1289	377	7	recommendations	recommendation	NOUN
arjefm-1289	377	8	in	in	ADP
arjefm-1289	377	9	light	light	NOUN
arjefm-1289	377	10	of	of	ADP
arjefm-1289	377	11	the	the	DET
arjefm-1289	377	12	findings	finding	NOUN
arjefm-1289	377	13	and	and	CCONJ
arjefm-1289	377	14	conclusion	conclusion	NOUN
arjefm-1289	377	15	,	,	PUNCT
arjefm-1289	377	16	the	the	DET
arjefm-1289	377	17	following	follow	VERB
arjefm-1289	377	18	recommendations	recommendation	NOUN
arjefm-1289	377	19	are	be	AUX
arjefm-1289	377	20	made	make	VERB
arjefm-1289	377	21	:	:	PUNCT
arjefm-1289	378	1	1	1	X
arjefm-1289	378	2	.	.	X
arjefm-1289	378	3	the	the	DET
arjefm-1289	378	4	federal	federal	ADJ
arjefm-1289	378	5	government	government	NOUN
arjefm-1289	378	6	should	should	AUX
arjefm-1289	378	7	ensure	ensure	VERB
arjefm-1289	378	8	full	full	ADJ
arjefm-1289	378	9	compliance	compliance	NOUN
arjefm-1289	378	10	with	with	ADP
arjefm-1289	378	11	tsa	tsa	NOUN
arjefm-1289	378	12	policies	policy	NOUN
arjefm-1289	378	13	across	across	ADP
arjefm-1289	378	14	all	all	DET
arjefm-1289	378	15	mdas	mda	NOUN
arjefm-1289	378	16	in	in	ADP
arjefm-1289	378	17	edo	edo	PROPN
arjefm-1289	378	18	state	state	NOUN
arjefm-1289	378	19	.	.	PUNCT
arjefm-1289	379	1	regular	regular	ADJ
arjefm-1289	379	2	monitoring	monitoring	NOUN
arjefm-1289	379	3	and	and	CCONJ
arjefm-1289	379	4	sanctions	sanction	NOUN
arjefm-1289	379	5	for	for	ADP
arjefm-1289	379	6	non	non	ADJ
arjefm-1289	379	7	-	-	NOUN
arjefm-1289	379	8	compliance	compliance	NOUN
arjefm-1289	379	9	will	will	AUX
arjefm-1289	379	10	help	help	VERB
arjefm-1289	379	11	to	to	PART
arjefm-1289	379	12	prevent	prevent	VERB
arjefm-1289	379	13	loopholes	loophole	NOUN
arjefm-1289	379	14	that	that	PRON
arjefm-1289	379	15	could	could	AUX
arjefm-1289	379	16	be	be	AUX
arjefm-1289	379	17	exploited	exploit	VERB
arjefm-1289	379	18	for	for	ADP
arjefm-1289	379	19	fraudulent	fraudulent	ADJ
arjefm-1289	379	20	activities	activity	NOUN
arjefm-1289	379	21	.	.	PUNCT
arjefm-1289	380	1	2	2	X
arjefm-1289	380	2	.	.	X
arjefm-1289	380	3	the	the	DET
arjefm-1289	380	4	government	government	NOUN
arjefm-1289	380	5	should	should	AUX
arjefm-1289	380	6	continue	continue	VERB
arjefm-1289	380	7	updating	update	VERB
arjefm-1289	380	8	ippis	ippis	ADJ
arjefm-1289	380	9	databases	database	NOUN
arjefm-1289	380	10	,	,	PUNCT
arjefm-1289	380	11	conduct	conduct	VERB
arjefm-1289	380	12	periodic	periodic	ADJ
arjefm-1289	380	13	staff	staff	NOUN
arjefm-1289	380	14	verification	verification	NOUN
arjefm-1289	380	15	exercises	exercise	NOUN
arjefm-1289	380	16	,	,	PUNCT
arjefm-1289	380	17	and	and	CCONJ
arjefm-1289	380	18	integrate	integrate	VERB
arjefm-1289	380	19	more	more	ADJ
arjefm-1289	380	20	mdas	mda	NOUN
arjefm-1289	380	21	into	into	ADP
arjefm-1289	380	22	the	the	DET
arjefm-1289	380	23	system	system	NOUN
arjefm-1289	380	24	.	.	PUNCT
arjefm-1289	381	1	this	this	PRON
arjefm-1289	381	2	will	will	AUX
arjefm-1289	381	3	further	far	ADV
arjefm-1289	381	4	reduce	reduce	VERB
arjefm-1289	381	5	payroll	payroll	NOUN
arjefm-1289	381	6	irregularities	irregularity	NOUN
arjefm-1289	381	7	and	and	CCONJ
arjefm-1289	381	8	ensure	ensure	VERB
arjefm-1289	381	9	that	that	SCONJ
arjefm-1289	381	10	only	only	ADJ
arjefm-1289	381	11	legitimate	legitimate	ADJ
arjefm-1289	381	12	employees	employee	NOUN
arjefm-1289	381	13	receive	receive	VERB
arjefm-1289	381	14	salaries	salary	NOUN
arjefm-1289	381	15	.	.	PUNCT
arjefm-1289	382	1	3	3	X
arjefm-1289	382	2	.	.	X
arjefm-1289	382	3	continuous	continuous	ADJ
arjefm-1289	382	4	upgrades	upgrade	NOUN
arjefm-1289	382	5	of	of	ADP
arjefm-1289	382	6	gifmis	gifmis	ADJ
arjefm-1289	382	7	infrastructure	infrastructure	NOUN
arjefm-1289	382	8	and	and	CCONJ
arjefm-1289	382	9	user	user	NOUN
arjefm-1289	382	10	training	training	NOUN
arjefm-1289	382	11	are	be	AUX
arjefm-1289	382	12	essential	essential	ADJ
arjefm-1289	382	13	to	to	PART
arjefm-1289	382	14	improve	improve	VERB
arjefm-1289	382	15	system	system	NOUN
arjefm-1289	382	16	efficiency	efficiency	NOUN
arjefm-1289	382	17	.	.	PUNCT
arjefm-1289	383	1	staff	staff	NOUN
arjefm-1289	383	2	involved	involve	VERB
arjefm-1289	383	3	in	in	ADP
arjefm-1289	383	4	financial	financial	ADJ
arjefm-1289	383	5	reporting	reporting	NOUN
arjefm-1289	383	6	should	should	AUX
arjefm-1289	383	7	receive	receive	VERB
arjefm-1289	383	8	regular	regular	ADJ
arjefm-1289	383	9	capacity	capacity	NOUN
arjefm-1289	383	10	-	-	PUNCT
arjefm-1289	383	11	building	build	VERB
arjefm-1289	383	12	programs	program	NOUN
arjefm-1289	383	13	to	to	PART
arjefm-1289	383	14	ensure	ensure	VERB
arjefm-1289	383	15	accuracy	accuracy	NOUN
arjefm-1289	383	16	and	and	CCONJ
arjefm-1289	383	17	reduce	reduce	VERB
arjefm-1289	383	18	technical	technical	ADJ
arjefm-1289	383	19	errors	error	NOUN
arjefm-1289	383	20	.	.	PUNCT
arjefm-1289	384	1	4	4	X
arjefm-1289	384	2	.	.	X
arjefm-1289	384	3	while	while	SCONJ
arjefm-1289	384	4	modern	modern	ADJ
arjefm-1289	384	5	financial	financial	ADJ
arjefm-1289	384	6	systems	system	NOUN
arjefm-1289	384	7	are	be	AUX
arjefm-1289	384	8	effective	effective	ADJ
arjefm-1289	384	9	,	,	PUNCT
arjefm-1289	384	10	they	they	PRON
arjefm-1289	384	11	should	should	AUX
arjefm-1289	384	12	be	be	AUX
arjefm-1289	384	13	complemented	complement	VERB
arjefm-1289	384	14	by	by	ADP
arjefm-1289	384	15	strong	strong	ADJ
arjefm-1289	384	16	internal	internal	ADJ
arjefm-1289	384	17	control	control	NOUN
arjefm-1289	384	18	systems	system	NOUN
arjefm-1289	384	19	such	such	ADJ
arjefm-1289	384	20	as	as	ADP
arjefm-1289	384	21	internal	internal	ADJ
arjefm-1289	384	22	audits	audits	NOUN
arjefm-1289	384	23	,	,	PUNCT
arjefm-1289	384	24	compliance	compliance	NOUN
arjefm-1289	384	25	units	unit	NOUN
arjefm-1289	384	26	,	,	PUNCT
arjefm-1289	384	27	and	and	CCONJ
arjefm-1289	384	28	monitoring	monitor	VERB
arjefm-1289	384	29	mechanisms	mechanism	NOUN
arjefm-1289	384	30	to	to	PART
arjefm-1289	384	31	detect	detect	VERB
arjefm-1289	384	32	and	and	CCONJ
arjefm-1289	384	33	prevent	prevent	VERB
arjefm-1289	384	34	fraud	fraud	NOUN
arjefm-1289	384	35	early	early	ADV
arjefm-1289	384	36	.	.	PUNCT
arjefm-1289	385	1	5	5	X
arjefm-1289	385	2	.	.	X
arjefm-1289	385	3	the	the	DET
arjefm-1289	385	4	government	government	NOUN
arjefm-1289	385	5	should	should	AUX
arjefm-1289	385	6	regularly	regularly	ADV
arjefm-1289	385	7	review	review	VERB
arjefm-1289	385	8	tsa	tsa	NOUN
arjefm-1289	385	9	,	,	PUNCT
arjefm-1289	385	10	ippis	ippis	ADJ
arjefm-1289	385	11	,	,	PUNCT
arjefm-1289	385	12	and	and	CCONJ
arjefm-1289	385	13	gifmis	gifmis	ADJ
arjefm-1289	385	14	policies	policy	NOUN
arjefm-1289	385	15	to	to	PART
arjefm-1289	385	16	address	address	VERB
arjefm-1289	385	17	emerging	emerge	VERB
arjefm-1289	385	18	challenges	challenge	NOUN
arjefm-1289	385	19	,	,	PUNCT
arjefm-1289	385	20	ensure	ensure	VERB
arjefm-1289	385	21	system	system	NOUN
arjefm-1289	385	22	relevance	relevance	NOUN
arjefm-1289	385	23	,	,	PUNCT
arjefm-1289	385	24	and	and	CCONJ
arjefm-1289	385	25	sustain	sustain	VERB
arjefm-1289	385	26	progress	progress	NOUN
arjefm-1289	385	27	in	in	ADP
arjefm-1289	385	28	fraud	fraud	NOUN
arjefm-1289	385	29	mitigation	mitigation	NOUN
arjefm-1289	385	30	efforts	effort	NOUN
arjefm-1289	385	31	.	.	PUNCT
arjefm-1289	386	1	references	reference	NOUN
arjefm-1289	386	2	adegbite	adegbite	PROPN
arjefm-1289	386	3	,	,	PUNCT
arjefm-1289	386	4	s.	s.	PROPN
arjefm-1289	386	5	,	,	PUNCT
arjefm-1289	386	6	&	&	CCONJ
arjefm-1289	386	7	olayiwola	olayiwola	NOUN
arjefm-1289	386	8	,	,	PUNCT
arjefm-1289	386	9	m.	m.	NOUN
arjefm-1289	386	10	(	(	PUNCT
arjefm-1289	386	11	2023	2023	NUM
arjefm-1289	386	12	)	)	PUNCT
arjefm-1289	386	13	.	.	PUNCT
arjefm-1289	387	1	“	"	PUNCT
arjefm-1289	387	2	digital	digital	ADJ
arjefm-1289	387	3	innovations	innovation	NOUN
arjefm-1289	387	4	in	in	ADP
arjefm-1289	387	5	public	public	ADJ
arjefm-1289	387	6	sector	sector	NOUN
arjefm-1289	387	7	finance	finance	NOUN
arjefm-1289	387	8	:	:	PUNCT
arjefm-1289	387	9	challenges	challenge	NOUN
arjefm-1289	387	10	and	and	CCONJ
arjefm-1289	387	11	prospects	prospect	NOUN
arjefm-1289	387	12	in	in	ADP
arjefm-1289	387	13	nigeria	nigeria	PROPN
arjefm-1289	387	14	.	.	PUNCT
arjefm-1289	387	15	”	"	PUNCT
arjefm-1289	388	1	african	african	ADJ
arjefm-1289	388	2	journal	journal	NOUN
arjefm-1289	388	3	of	of	ADP
arjefm-1289	388	4	governance	governance	NOUN
arjefm-1289	388	5	and	and	CCONJ
arjefm-1289	388	6	development	development	NOUN
arjefm-1289	388	7	,	,	PUNCT
arjefm-1289	388	8	12(1	12(1	NUM
arjefm-1289	388	9	)	)	PUNCT
arjefm-1289	388	10	,	,	PUNCT
arjefm-1289	388	11	45	45	NUM
arjefm-1289	388	12	-	-	SYM
arjefm-1289	388	13	60	60	NUM
arjefm-1289	388	14	.	.	PUNCT
arjefm-1289	389	1	adegite	adegite	PROPN
arjefm-1289	389	2	,	,	PUNCT
arjefm-1289	389	3	e.	e.	PROPN
arjefm-1289	389	4	o.	o.	PROPN
arjefm-1289	389	5	(	(	PUNCT
arjefm-1289	389	6	2019	2019	NUM
arjefm-1289	389	7	)	)	PUNCT
arjefm-1289	389	8	.	.	PUNCT
arjefm-1289	390	1	strengthening	strengthen	VERB
arjefm-1289	390	2	public	public	ADJ
arjefm-1289	390	3	financial	financial	ADJ
arjefm-1289	390	4	management	management	NOUN
arjefm-1289	390	5	through	through	ADP
arjefm-1289	390	6	integrated	integrate	VERB
arjefm-1289	390	7	financial	financial	ADJ
arjefm-1289	390	8	systems	system	NOUN
arjefm-1289	390	9	in	in	ADP
arjefm-1289	390	10	nigeria	nigeria	PROPN
arjefm-1289	390	11	.	.	PUNCT
arjefm-1289	391	1	journal	journal	PROPN
arjefm-1289	391	2	of	of	ADP
arjefm-1289	391	3	public	public	ADJ
arjefm-1289	391	4	administration	administration	NOUN
arjefm-1289	391	5	and	and	CCONJ
arjefm-1289	391	6	governance	governance	NOUN
arjefm-1289	391	7	,	,	PUNCT
arjefm-1289	391	8	9(3	9(3	NUM
arjefm-1289	391	9	)	)	PUNCT
arjefm-1289	391	10	,	,	PUNCT
arjefm-1289	391	11	45–59	45–59	NOUN
arjefm-1289	391	12	.	.	PUNCT
arjefm-1289	392	1	adetunji	adetunji	PROPN
arjefm-1289	392	2	,	,	PUNCT
arjefm-1289	392	3	t.	t.	PROPN
arjefm-1289	392	4	,	,	PUNCT
arjefm-1289	392	5	adegoke	adegoke	PROPN
arjefm-1289	392	6	,	,	PUNCT
arjefm-1289	392	7	b.	b.	PROPN
arjefm-1289	392	8	,	,	PUNCT
arjefm-1289	392	9	&	&	CCONJ
arjefm-1289	392	10	usman	usman	PROPN
arjefm-1289	392	11	,	,	PUNCT
arjefm-1289	392	12	m.	m.	NOUN
arjefm-1289	392	13	(	(	PUNCT
arjefm-1289	392	14	2024	2024	NUM
arjefm-1289	392	15	)	)	PUNCT
arjefm-1289	392	16	.	.	PUNCT
arjefm-1289	393	1	“	"	PUNCT
arjefm-1289	393	2	revisiting	revisiting	ADJ
arjefm-1289	393	3	methodologies	methodology	NOUN
arjefm-1289	393	4	in	in	ADP
arjefm-1289	393	5	public	public	ADJ
arjefm-1289	393	6	sector	sector	NOUN
arjefm-1289	393	7	reform	reform	NOUN
arjefm-1289	393	8	studies	study	NOUN
arjefm-1289	393	9	:	:	PUNCT
arjefm-1289	393	10	evidence	evidence	NOUN
arjefm-1289	393	11	from	from	ADP
arjefm-1289	393	12	nigeria	nigeria	PROPN
arjefm-1289	393	13	.	.	PUNCT
arjefm-1289	393	14	”	"	PUNCT
arjefm-1289	394	1	journal	journal	NOUN
arjefm-1289	394	2	of	of	ADP
arjefm-1289	394	3	african	african	ADJ
arjefm-1289	394	4	econometrics	econometric	NOUN
arjefm-1289	394	5	,	,	PUNCT
arjefm-1289	394	6	8(1	8(1	NOUN
arjefm-1289	394	7	)	)	PUNCT
arjefm-1289	394	8	,	,	PUNCT
arjefm-1289	394	9	59–75	59–75	NUM
arjefm-1289	394	10	.	.	PUNCT
arjefm-1289	395	1	adewole	adewole	NOUN
arjefm-1289	395	2	,	,	PUNCT
arjefm-1289	395	3	a.	a.	NOUN
arjefm-1289	395	4	,	,	PUNCT
arjefm-1289	395	5	ogunyemi	ogunyemi	NOUN
arjefm-1289	395	6	,	,	PUNCT
arjefm-1289	395	7	t.	t.	PROPN
arjefm-1289	395	8	,	,	PUNCT
arjefm-1289	395	9	&	&	CCONJ
arjefm-1289	395	10	yusuf	yusuf	PROPN
arjefm-1289	395	11	,	,	PUNCT
arjefm-1289	395	12	r.	r.	PROPN
arjefm-1289	395	13	(	(	PUNCT
arjefm-1289	395	14	2022	2022	NUM
arjefm-1289	395	15	)	)	PUNCT
arjefm-1289	395	16	.	.	PUNCT
arjefm-1289	396	1	"	"	PUNCT
arjefm-1289	396	2	digital	digital	ADJ
arjefm-1289	396	3	transformation	transformation	NOUN
arjefm-1289	396	4	in	in	ADP
arjefm-1289	396	5	public	public	ADJ
arjefm-1289	396	6	financial	financial	ADJ
arjefm-1289	396	7	management	management	NOUN
arjefm-1289	396	8	:	:	PUNCT
arjefm-1289	396	9	challenges	challenge	NOUN
arjefm-1289	396	10	and	and	CCONJ
arjefm-1289	396	11	prospects	prospect	NOUN
arjefm-1289	396	12	in	in	ADP
arjefm-1289	396	13	sub	sub	ADJ
arjefm-1289	396	14	-	-	ADJ
arjefm-1289	396	15	saharan	saharan	ADJ
arjefm-1289	396	16	africa	africa	PROPN
arjefm-1289	396	17	.	.	PUNCT
arjefm-1289	396	18	"	"	PUNCT
arjefm-1289	397	1	journal	journal	NOUN
arjefm-1289	397	2	of	of	ADP
arjefm-1289	397	3	african	african	ADJ
arjefm-1289	397	4	governance	governance	NOUN
arjefm-1289	397	5	,	,	PUNCT
arjefm-1289	397	6	8(3	8(3	NUM
arjefm-1289	397	7	)	)	PUNCT
arjefm-1289	397	8	,	,	PUNCT
arjefm-1289	397	9	205–223	205–223	NUM
arjefm-1289	397	10	.	.	PUNCT
arjefm-1289	398	1	agu	agu	NOUN
arjefm-1289	398	2	,	,	PUNCT
arjefm-1289	398	3	c.	c.	PROPN
arjefm-1289	398	4	i.	i.	PROPN
arjefm-1289	398	5	,	,	PUNCT
arjefm-1289	398	6	&	&	CCONJ
arjefm-1289	398	7	okoli	okoli	PROPN
arjefm-1289	398	8	,	,	PUNCT
arjefm-1289	398	9	m.	m.	NOUN
arjefm-1289	398	10	n.	n.	PROPN
arjefm-1289	398	11	(	(	PUNCT
arjefm-1289	398	12	2020	2020	NUM
arjefm-1289	398	13	)	)	PUNCT
arjefm-1289	398	14	.	.	PUNCT
arjefm-1289	399	1	treasury	treasury	PROPN
arjefm-1289	399	2	single	single	ADJ
arjefm-1289	399	3	account	account	NOUN
arjefm-1289	399	4	(	(	PUNCT
arjefm-1289	399	5	tsa	tsa	PROPN
arjefm-1289	399	6	)	)	PUNCT
arjefm-1289	399	7	and	and	CCONJ
arjefm-1289	399	8	public	public	ADJ
arjefm-1289	399	9	sector	sector	NOUN
arjefm-1289	399	10	financial	financial	ADJ
arjefm-1289	399	11	accountability	accountability	NOUN
arjefm-1289	399	12	in	in	ADP
arjefm-1289	399	13	nigeria	nigeria	PROPN
arjefm-1289	399	14	.	.	PUNCT
arjefm-1289	400	1	international	international	ADJ
arjefm-1289	400	2	journal	journal	PROPN
arjefm-1289	400	3	of	of	ADP
arjefm-1289	400	4	finance	finance	NOUN
arjefm-1289	400	5	and	and	CCONJ
arjefm-1289	400	6	accounting	accounting	NOUN
arjefm-1289	400	7	,	,	PUNCT
arjefm-1289	400	8	5(2	5(2	NUM
arjefm-1289	400	9	)	)	PUNCT
arjefm-1289	400	10	,	,	PUNCT
arjefm-1289	400	11	112	112	NUM
arjefm-1289	400	12	–	–	PUNCT
arjefm-1289	400	13	125	125	NUM
arjefm-1289	400	14	.	.	PUNCT
arjefm-1289	401	1	american	american	PROPN
arjefm-1289	401	2	research	research	PROPN
arjefm-1289	401	3	journal	journal	PROPN
arjefm-1289	401	4	of	of	ADP
arjefm-1289	401	5	economics	economic	NOUN
arjefm-1289	401	6	,	,	PUNCT
arjefm-1289	401	7	finance	finance	NOUN
arjefm-1289	401	8	and	and	CCONJ
arjefm-1289	401	9	management	management	NOUN
arjefm-1289	401	10	volume	volume	NOUN
arjefm-1289	401	11	13	13	NUM
arjefm-1289	401	12	issue	issue	NOUN
arjefm-1289	401	13	4	4	NUM
arjefm-1289	401	14	,	,	PUNCT
arjefm-1289	401	15	october	october	PROPN
arjefm-1289	401	16	-	-	PUNCT
arjefm-1289	401	17	december	december	PROPN
arjefm-1289	401	18	2025	2025	NUM
arjefm-1289	401	19	issn	issn	NOUN
arjefm-1289	401	20	:	:	PUNCT
arjefm-1289	401	21	2836	2836	NUM
arjefm-1289	401	22	-	-	SYM
arjefm-1289	401	23	9416	9416	NUM
arjefm-1289	401	24	impact	impact	NOUN
arjefm-1289	401	25	factor	factor	NOUN
arjefm-1289	401	26	:	:	PUNCT
arjefm-1289	401	27	6.41	6.41	NUM
arjefm-1289	401	28	journal	journal	NOUN
arjefm-1289	401	29	homepage	homepage	NOUN
arjefm-1289	401	30	:	:	PUNCT
arjefm-1289	401	31	https://americaserial.com/journals/index.php/arjefm	https://americaserial.com/journals/index.php/arjefm	PROPN
arjefm-1289	401	32	email	email	NOUN
arjefm-1289	401	33	:	:	PUNCT
arjefm-1289	401	34	contact@americaserial.com	contact@americaserial.com	PROPN
arjefm-1289	401	35	official	official	ADJ
arjefm-1289	401	36	journal	journal	PROPN
arjefm-1289	401	37	of	of	ADP
arjefm-1289	401	38	america	america	PROPN
arjefm-1289	401	39	serial	serial	PROPN
arjefm-1289	401	40	publication	publication	NOUN
arjefm-1289	401	41	american	american	PROPN
arjefm-1289	401	42	research	research	PROPN
arjefm-1289	401	43	journal	journal	PROPN
arjefm-1289	401	44	of	of	ADP
arjefm-1289	401	45	economics	economic	NOUN
arjefm-1289	401	46	,	,	PUNCT
arjefm-1289	401	47	finance	finance	NOUN
arjefm-1289	401	48	and	and	CCONJ
arjefm-1289	401	49	management	management	NOUN
arjefm-1289	401	50	https://americaserial.com/journals/index.php/arjefm	https://americaserial.com/journals/index.php/arjefm	NOUN
arjefm-1289	401	51	,	,	PUNCT
arjefm-1289	401	52	email	email	NOUN
arjefm-1289	401	53	:	:	PUNCT
arjefm-1289	401	54	contact@americaserial.com	contact@americaserial.com	X
arjefm-1289	402	1	73	73	NUM
arjefm-1289	403	1	|	|	ADV
arjefm-1289	403	2	p	p	X
arjefm-1289	403	3	a	a	DET
arjefm-1289	403	4	g	g	PROPN
arjefm-1289	403	5	e	e	PROPN
arjefm-1289	403	6	ajayi	ajayi	NOUN
arjefm-1289	403	7	,	,	PUNCT
arjefm-1289	403	8	o.	o.	PROPN
arjefm-1289	403	9	&	&	CCONJ
arjefm-1289	403	10	okechukwu	okechukwu	PROPN
arjefm-1289	403	11	,	,	PUNCT
arjefm-1289	403	12	t.	t.	PROPN
arjefm-1289	403	13	(	(	PUNCT
arjefm-1289	403	14	2023	2023	NUM
arjefm-1289	403	15	)	)	PUNCT
arjefm-1289	403	16	.	.	PUNCT
arjefm-1289	404	1	the	the	DET
arjefm-1289	404	2	political	political	ADJ
arjefm-1289	404	3	economy	economy	NOUN
arjefm-1289	404	4	of	of	ADP
arjefm-1289	404	5	tsa	tsa	NOUN
arjefm-1289	404	6	implementation	implementation	NOUN
arjefm-1289	404	7	in	in	ADP
arjefm-1289	404	8	nigeria	nigeria	PROPN
arjefm-1289	404	9	.	.	PUNCT
arjefm-1289	405	1	journal	journal	PROPN
arjefm-1289	405	2	of	of	ADP
arjefm-1289	405	3	african	african	ADJ
arjefm-1289	405	4	public	public	ADJ
arjefm-1289	405	5	policy	policy	NOUN
arjefm-1289	405	6	,	,	PUNCT
arjefm-1289	405	7	11(2	11(2	NUM
arjefm-1289	405	8	)	)	PUNCT
arjefm-1289	405	9	,	,	PUNCT
arjefm-1289	405	10	144–162	144–162	NUM
arjefm-1289	405	11	.	.	PUNCT
arjefm-1289	406	1	ajao	ajao	PROPN
arjefm-1289	406	2	,	,	PUNCT
arjefm-1289	406	3	o.s	o.s	PROPN
arjefm-1289	406	4	.	.	PROPN
arjefm-1289	406	5	,	,	PUNCT
arjefm-1289	406	6	aremu	aremu	PROPN
arjefm-1289	406	7	,	,	PUNCT
arjefm-1289	406	8	o.o	o.o	PROPN
arjefm-1289	406	9	.	.	PROPN
arjefm-1289	406	10	,	,	PUNCT
arjefm-1289	406	11	izang	izang	PROPN
arjefm-1289	406	12	,	,	PUNCT
arjefm-1289	406	13	j.u	j.u	PROPN
arjefm-1289	406	14	.	.	PROPN
arjefm-1289	406	15	(	(	PUNCT
arjefm-1289	406	16	2022	2022	NUM
arjefm-1289	406	17	)	)	PUNCT
arjefm-1289	406	18	.	.	PUNCT
arjefm-1289	407	1	government	government	NOUN
arjefm-1289	407	2	integrated	integrate	VERB
arjefm-1289	407	3	financial	financial	ADJ
arjefm-1289	407	4	management	management	NOUN
arjefm-1289	407	5	information	information	NOUN
arjefm-1289	407	6	system	system	NOUN
arjefm-1289	407	7	and	and	CCONJ
arjefm-1289	407	8	fraud	fraud	NOUN
arjefm-1289	407	9	prevention	prevention	NOUN
arjefm-1289	407	10	in	in	ADP
arjefm-1289	407	11	nigeria	nigeria	PROPN
arjefm-1289	407	12	.	.	PUNCT
arjefm-1289	408	1	journal	journal	PROPN
arjefm-1289	408	2	of	of	ADP
arjefm-1289	408	3	risk	risk	NOUN
arjefm-1289	408	4	management	management	NOUN
arjefm-1289	408	5	,	,	PUNCT
arjefm-1289	408	6	12(3),76	12(3),76	NUM
arjefm-1289	408	7	-	-	SYM
arjefm-1289	408	8	81	81	NUM
arjefm-1289	408	9	akinwale	akinwale	NOUN
arjefm-1289	408	10	,	,	PUNCT
arjefm-1289	408	11	a.	a.	PROPN
arjefm-1289	408	12	&	&	CCONJ
arjefm-1289	408	13	eze	eze	PROPN
arjefm-1289	408	14	,	,	PUNCT
arjefm-1289	408	15	r.	r.	PROPN
arjefm-1289	408	16	(	(	PUNCT
arjefm-1289	408	17	2024	2024	NUM
arjefm-1289	408	18	)	)	PUNCT
arjefm-1289	408	19	.	.	PUNCT
arjefm-1289	409	1	challenges	challenge	NOUN
arjefm-1289	409	2	of	of	ADP
arjefm-1289	409	3	e	e	NOUN
arjefm-1289	409	4	-	-	NOUN
arjefm-1289	409	5	governance	governance	ADJ
arjefm-1289	409	6	implementation	implementation	NOUN
arjefm-1289	409	7	in	in	ADP
arjefm-1289	409	8	nigeria	nigeria	PROPN
arjefm-1289	409	9	:	:	PUNCT
arjefm-1289	409	10	the	the	DET
arjefm-1289	409	11	ippis	ippis	PROPN
arjefm-1289	409	12	perspective	perspective	PROPN
arjefm-1289	409	13	.	.	PUNCT
arjefm-1289	410	1	african	african	ADJ
arjefm-1289	410	2	journal	journal	PROPN
arjefm-1289	410	3	of	of	ADP
arjefm-1289	410	4	public	public	ADJ
arjefm-1289	410	5	sector	sector	NOUN
arjefm-1289	410	6	management	management	NOUN
arjefm-1289	410	7	,	,	PUNCT
arjefm-1289	410	8	9(1	9(1	NUM
arjefm-1289	410	9	)	)	PUNCT
arjefm-1289	410	10	,	,	PUNCT
arjefm-1289	410	11	88–103	88–103	PROPN
arjefm-1289	410	12	.	.	PUNCT
arjefm-1289	410	13	akinyemi	akinyemi	PROPN
arjefm-1289	410	14	,	,	PUNCT
arjefm-1289	410	15	t.	t.	PROPN
arjefm-1289	410	16	,	,	PUNCT
arjefm-1289	410	17	&	&	CCONJ
arjefm-1289	410	18	adegbite	adegbite	PROPN
arjefm-1289	410	19	,	,	PUNCT
arjefm-1289	410	20	f.	f.	PROPN
arjefm-1289	410	21	(	(	PUNCT
arjefm-1289	410	22	2023	2023	NUM
arjefm-1289	410	23	)	)	PUNCT
arjefm-1289	410	24	.	.	PUNCT
arjefm-1289	411	1	corruption	corruption	NOUN
arjefm-1289	411	2	,	,	PUNCT
arjefm-1289	411	3	fiscal	fiscal	ADJ
arjefm-1289	411	4	governance	governance	NOUN
arjefm-1289	411	5	,	,	PUNCT
arjefm-1289	411	6	and	and	CCONJ
arjefm-1289	411	7	institutional	institutional	ADJ
arjefm-1289	411	8	trust	trust	NOUN
arjefm-1289	411	9	in	in	ADP
arjefm-1289	411	10	nigeria	nigeria	PROPN
arjefm-1289	411	11	's	's	PART
arjefm-1289	411	12	public	public	ADJ
arjefm-1289	411	13	sector	sector	NOUN
arjefm-1289	411	14	.	.	PUNCT
arjefm-1289	412	1	african	african	ADJ
arjefm-1289	412	2	journal	journal	PROPN
arjefm-1289	412	3	of	of	ADP
arjefm-1289	412	4	public	public	ADJ
arjefm-1289	412	5	affairs	affair	NOUN
arjefm-1289	412	6	,	,	PUNCT
arjefm-1289	412	7	15(2	15(2	NUM
arjefm-1289	412	8	)	)	PUNCT
arjefm-1289	412	9	,	,	PUNCT
arjefm-1289	412	10	45–60	45–60	PROPN
arjefm-1289	412	11	.	.	PUNCT
arjefm-1289	412	12	bello	bello	PROPN
arjefm-1289	412	13	,	,	PUNCT
arjefm-1289	412	14	m.	m.	NOUN
arjefm-1289	412	15	i.	i.	PROPN
arjefm-1289	412	16	,	,	PUNCT
arjefm-1289	412	17	&	&	CCONJ
arjefm-1289	412	18	thomas	thomas	PROPN
arjefm-1289	412	19	,	,	PUNCT
arjefm-1289	412	20	d.	d.	PROPN
arjefm-1289	412	21	r.	r.	PROPN
arjefm-1289	412	22	(	(	PUNCT
arjefm-1289	412	23	2023	2023	NUM
arjefm-1289	412	24	)	)	PUNCT
arjefm-1289	412	25	.	.	PUNCT
arjefm-1289	413	1	curbing	curb	VERB
arjefm-1289	413	2	ghost	ghost	NOUN
arjefm-1289	413	3	worker	worker	NOUN
arjefm-1289	413	4	fraud	fraud	NOUN
arjefm-1289	413	5	in	in	ADP
arjefm-1289	413	6	developing	develop	VERB
arjefm-1289	413	7	countries	country	NOUN
arjefm-1289	413	8	using	use	VERB
arjefm-1289	413	9	consortium	consortium	NOUN
arjefm-1289	413	10	blockchain	blockchain	PROPN
arjefm-1289	413	11	.	.	PUNCT
arjefm-1289	414	1	proceedings	proceeding	NOUN
arjefm-1289	414	2	of	of	ADP
arjefm-1289	414	3	the	the	DET
arjefm-1289	414	4	9th	9th	ADJ
arjefm-1289	414	5	acm	acm	PROPN
arjefm-1289	414	6	international	international	ADJ
arjefm-1289	414	7	workshop	workshop	NOUN
arjefm-1289	414	8	on	on	ADP
arjefm-1289	414	9	security	security	NOUN
arjefm-1289	414	10	and	and	CCONJ
arjefm-1289	414	11	privacy	privacy	NOUN
arjefm-1289	414	12	analytics	analytic	NOUN
arjefm-1289	414	13	.	.	PUNCT
arjefm-1289	415	1	clement	clement	PROPN
arjefm-1289	415	2	,	,	PUNCT
arjefm-1289	415	3	p.	p.	PROPN
arjefm-1289	415	4	s.	s.	PROPN
arjefm-1289	415	5	(	(	PUNCT
arjefm-1289	415	6	2023	2023	NUM
arjefm-1289	415	7	,	,	PUNCT
arjefm-1289	415	8	september	september	PROPN
arjefm-1289	415	9	5	5	NUM
arjefm-1289	415	10	)	)	PUNCT
arjefm-1289	415	11	.	.	PUNCT
arjefm-1289	416	1	gifmis	gifmis	PROPN
arjefm-1289	416	2	:	:	PUNCT
arjefm-1289	417	1	fg	fg	PROPN
arjefm-1289	417	2	train	train	NOUN
arjefm-1289	417	3	mdas	mda	NOUN
arjefm-1289	417	4	on	on	ADP
arjefm-1289	417	5	2024	2024	NUM
arjefm-1289	417	6	budget	budget	NOUN
arjefm-1289	417	7	preparation	preparation	NOUN
arjefm-1289	417	8	.	.	PUNCT
arjefm-1289	418	1	daily	daily	PROPN
arjefm-1289	418	2	trust	trust	PROPN
arjefm-1289	418	3	.	.	PUNCT
arjefm-1289	419	1	retrieved	retrieve	VERB
arjefm-1289	419	2	from	from	ADP
arjefm-1289	419	3	https://dailytrust.com/gifmis-fg-train-mdas-on-2024-budget-preparation/	https://dailytrust.com/gifmis-fg-train-mdas-on-2024-budget-preparation/	NOUN
arjefm-1289	419	4	prnigeria+3daily	prnigeria+3daily	ADV
arjefm-1289	419	5	trust+3vanguard	trust+3vanguard	NOUN
arjefm-1289	419	6	news+3	news+3	NOUN
arjefm-1289	419	7	cressey	cressey	NOUN
arjefm-1289	419	8	,	,	PUNCT
arjefm-1289	419	9	d.	d.	PROPN
arjefm-1289	419	10	r.	r.	PROPN
arjefm-1289	419	11	(	(	PUNCT
arjefm-1289	419	12	1953	1953	NUM
arjefm-1289	419	13	)	)	PUNCT
arjefm-1289	419	14	.	.	PUNCT
arjefm-1289	420	1	other	other	ADJ
arjefm-1289	420	2	people	people	NOUN
arjefm-1289	420	3	's	's	PART
arjefm-1289	420	4	money	money	NOUN
arjefm-1289	420	5	:	:	PUNCT
arjefm-1289	420	6	a	a	DET
arjefm-1289	420	7	study	study	NOUN
arjefm-1289	420	8	in	in	ADP
arjefm-1289	420	9	the	the	DET
arjefm-1289	420	10	social	social	ADJ
arjefm-1289	420	11	psychology	psychology	NOUN
arjefm-1289	420	12	of	of	ADP
arjefm-1289	420	13	embezzlement	embezzlement	NOUN
arjefm-1289	420	14	.	.	PUNCT
arjefm-1289	421	1	free	free	ADJ
arjefm-1289	421	2	press	press	NOUN
arjefm-1289	421	3	.	.	PUNCT
arjefm-1289	422	1	diamond	diamond	PROPN
arjefm-1289	422	2	,	,	PUNCT
arjefm-1289	422	3	j.	j.	PROPN
arjefm-1289	422	4	,	,	PUNCT
arjefm-1289	422	5	&	&	CCONJ
arjefm-1289	422	6	khemani	khemani	PROPN
arjefm-1289	422	7	,	,	PUNCT
arjefm-1289	422	8	p.	p.	NOUN
arjefm-1289	422	9	(	(	PUNCT
arjefm-1289	422	10	2006	2006	NUM
arjefm-1289	422	11	)	)	PUNCT
arjefm-1289	422	12	.	.	PUNCT
arjefm-1289	423	1	introducing	introduce	VERB
arjefm-1289	423	2	financial	financial	ADJ
arjefm-1289	423	3	management	management	NOUN
arjefm-1289	423	4	information	information	NOUN
arjefm-1289	423	5	systems	system	NOUN
arjefm-1289	423	6	in	in	ADP
arjefm-1289	423	7	developing	develop	VERB
arjefm-1289	423	8	countries	country	NOUN
arjefm-1289	423	9	.	.	PUNCT
arjefm-1289	424	1	imf	imf	PROPN
arjefm-1289	424	2	working	working	PROPN
arjefm-1289	424	3	paper	paper	PROPN
arjefm-1289	424	4	wp/06/196	wp/06/196	PROPN
arjefm-1289	424	5	effiong	effiong	NOUN
arjefm-1289	424	6	,	,	PUNCT
arjefm-1289	424	7	s.	s.	PROPN
arjefm-1289	424	8	a.	a.	PROPN
arjefm-1289	424	9	,	,	PUNCT
arjefm-1289	424	10	oro	oro	PROPN
arjefm-1289	424	11	.	.	PUNCT
arjefm-1289	425	1	b.	b.	PROPN
arjefm-1289	425	2	l.	l.	PROPN
arjefm-1289	425	3	,	,	PUNCT
arjefm-1289	425	4	ogar	ogar	PROPN
arjefm-1289	425	5	,	,	PUNCT
arjefm-1289	425	6	g.u	g.u	PROPN
arjefm-1289	425	7	.	.	PROPN
arjefm-1289	425	8	,	,	PUNCT
arjefm-1289	425	9	imong	imong	PROPN
arjefm-1289	425	10	,	,	PUNCT
arjefm-1289	425	11	n.	n.	PROPN
arjefm-1289	425	12	r.	r.	PROPN
arjefm-1289	425	13	,	,	PUNCT
arjefm-1289	425	14	jacob	jacob	PROPN
arjefm-1289	425	15	,	,	PUNCT
arjefm-1289	425	16	g.	g.	PROPN
arjefm-1289	425	17	e.	e.	PROPN
arjefm-1289	425	18	,	,	PUNCT
arjefm-1289	425	19	&	&	CCONJ
arjefm-1289	425	20	iroushu	iroushu	PROPN
arjefm-1289	425	21	,	,	PUNCT
arjefm-1289	425	22	r.	r.	PROPN
arjefm-1289	425	23	b.	b.	PROPN
arjefm-1289	425	24	(	(	PUNCT
arjefm-1289	425	25	2017	2017	NUM
arjefm-1289	425	26	)	)	PUNCT
arjefm-1289	425	27	.	.	PUNCT
arjefm-1289	426	1	treasury	treasury	PROPN
arjefm-1289	426	2	single	single	ADJ
arjefm-1289	426	3	account	account	NOUN
arjefm-1289	426	4	(	(	PUNCT
arjefm-1289	426	5	tsa	tsa	PROPN
arjefm-1289	426	6	)	)	PUNCT
arjefm-1289	426	7	,	,	PUNCT
arjefm-1289	426	8	integrated	integrate	VERB
arjefm-1289	426	9	payroll	payroll	NOUN
arjefm-1289	426	10	and	and	CCONJ
arjefm-1289	426	11	personnel	personnel	NOUN
arjefm-1289	426	12	information	information	NOUN
arjefm-1289	426	13	system	system	NOUN
arjefm-1289	426	14	(	(	PUNCT
arjefm-1289	426	15	ippis	ippis	ADJ
arjefm-1289	426	16	)	)	PUNCT
arjefm-1289	426	17	and	and	CCONJ
arjefm-1289	426	18	integrated	integrate	VERB
arjefm-1289	426	19	financial	financial	ADJ
arjefm-1289	426	20	management	management	NOUN
arjefm-1289	426	21	information	information	NOUN
arjefm-1289	426	22	system	system	NOUN
arjefm-1289	426	23	(	(	PUNCT
arjefm-1289	426	24	ifmis	ifmis	NOUN
arjefm-1289	426	25	):	):	PUNCT
arjefm-1289	426	26	application	application	NOUN
arjefm-1289	426	27	and	and	CCONJ
arjefm-1289	426	28	implementation	implementation	NOUN
arjefm-1289	426	29	effects	effect	NOUN
arjefm-1289	426	30	on	on	ADP
arjefm-1289	426	31	fraud	fraud	NOUN
arjefm-1289	426	32	management	management	NOUN
arjefm-1289	426	33	in	in	ADP
arjefm-1289	426	34	the	the	DET
arjefm-1289	426	35	public	public	ADJ
arjefm-1289	426	36	sector	sector	NOUN
arjefm-1289	426	37	in	in	ADP
arjefm-1289	426	38	nigeria	nigeria	PROPN
arjefm-1289	426	39	.	.	PUNCT
arjefm-1289	427	1	iosr	iosr	PROPN
arjefm-1289	427	2	journal	journal	PROPN
arjefm-1289	427	3	of	of	ADP
arjefm-1289	427	4	business	business	NOUN
arjefm-1289	427	5	and	and	CCONJ
arjefm-1289	427	6	management	management	NOUN
arjefm-1289	427	7	,	,	PUNCT
arjefm-1289	427	8	19(3),22	19(3),22	NUM
arjefm-1289	427	9	-	-	SYM
arjefm-1289	427	10	30	30	NUM
arjefm-1289	427	11	.	.	PUNCT
arjefm-1289	428	1	ekperi	ekperi	PROPN
arjefm-1289	428	2	,	,	PUNCT
arjefm-1289	428	3	p.	p.	NOUN
arjefm-1289	428	4	m.	m.	NOUN
arjefm-1289	428	5	,	,	PUNCT
arjefm-1289	428	6	&	&	CCONJ
arjefm-1289	428	7	anokwu	anokwu	PROPN
arjefm-1289	428	8	,	,	PUNCT
arjefm-1289	428	9	c.	c.	PROPN
arjefm-1289	428	10	c.	c.	PROPN
arjefm-1289	428	11	(	(	PUNCT
arjefm-1289	428	12	2023	2023	NUM
arjefm-1289	428	13	)	)	PUNCT
arjefm-1289	428	14	.	.	PUNCT
arjefm-1289	429	1	exploring	explore	VERB
arjefm-1289	429	2	public	public	ADJ
arjefm-1289	429	3	servants	servant	NOUN
arjefm-1289	429	4	'	'	PART
arjefm-1289	429	5	perceptions	perception	NOUN
arjefm-1289	429	6	of	of	ADP
arjefm-1289	429	7	the	the	DET
arjefm-1289	429	8	treasury	treasury	PROPN
arjefm-1289	429	9	single	single	ADJ
arjefm-1289	429	10	account	account	NOUN
arjefm-1289	429	11	(	(	PUNCT
arjefm-1289	429	12	tsa	tsa	PROPN
arjefm-1289	429	13	)	)	PUNCT
arjefm-1289	429	14	as	as	ADP
arjefm-1289	429	15	a	a	DET
arjefm-1289	429	16	catalyst	catalyst	NOUN
arjefm-1289	429	17	for	for	ADP
arjefm-1289	429	18	public	public	ADJ
arjefm-1289	429	19	sector	sector	NOUN
arjefm-1289	429	20	accountability	accountability	NOUN
arjefm-1289	429	21	in	in	ADP
arjefm-1289	429	22	nigeria	nigeria	PROPN
arjefm-1289	429	23	.	.	PUNCT
arjefm-1289	430	1	the	the	DET
arjefm-1289	430	2	international	international	ADJ
arjefm-1289	430	3	journal	journal	NOUN
arjefm-1289	430	4	of	of	ADP
arjefm-1289	430	5	business	business	PROPN
arjefm-1289	430	6	&	&	CCONJ
arjefm-1289	430	7	management	management	PROPN
arjefm-1289	430	8	,	,	PUNCT
arjefm-1289	430	9	11(7	11(7	NUM
arjefm-1289	430	10	)	)	PUNCT
arjefm-1289	430	11	,	,	PUNCT
arjefm-1289	430	12	67	67	NUM
arjefm-1289	430	13	-	-	SYM
arjefm-1289	430	14	84	84	NUM
arjefm-1289	430	15	.	.	PUNCT
arjefm-1289	431	1	https://dailytrust.com/gifmis-fg-train-mdas-on-2024-budget-preparation/	https://dailytrust.com/gifmis-fg-train-mdas-on-2024-budget-preparation/	PROPN
arjefm-1289	431	2	https://dailytrust.com/gifmis-fg-train-mdas-on-2024-budget-preparation/?utm_source=chatgpt.com	https://dailytrust.com/gifmis-fg-train-mdas-on-2024-budget-preparation/?utm_source=chatgpt.com	PROPN
arjefm-1289	431	3	american	american	PROPN
arjefm-1289	431	4	research	research	PROPN
arjefm-1289	431	5	journal	journal	PROPN
arjefm-1289	431	6	of	of	ADP
arjefm-1289	431	7	economics	economic	NOUN
arjefm-1289	431	8	,	,	PUNCT
arjefm-1289	431	9	finance	finance	NOUN
arjefm-1289	431	10	and	and	CCONJ
arjefm-1289	431	11	management	management	NOUN
arjefm-1289	431	12	volume	volume	NOUN
arjefm-1289	431	13	13	13	NUM
arjefm-1289	431	14	issue	issue	NOUN
arjefm-1289	431	15	4	4	NUM
arjefm-1289	431	16	,	,	PUNCT
arjefm-1289	431	17	october	october	PROPN
arjefm-1289	431	18	-	-	PUNCT
arjefm-1289	431	19	december	december	PROPN
arjefm-1289	431	20	2025	2025	NUM
arjefm-1289	431	21	issn	issn	NOUN
arjefm-1289	431	22	:	:	PUNCT
arjefm-1289	431	23	2836	2836	NUM
arjefm-1289	431	24	-	-	SYM
arjefm-1289	431	25	9416	9416	NUM
arjefm-1289	431	26	impact	impact	NOUN
arjefm-1289	431	27	factor	factor	NOUN
arjefm-1289	431	28	:	:	PUNCT
arjefm-1289	431	29	6.41	6.41	NUM
arjefm-1289	431	30	journal	journal	NOUN
arjefm-1289	431	31	homepage	homepage	NOUN
arjefm-1289	431	32	:	:	PUNCT
arjefm-1289	431	33	https://americaserial.com/journals/index.php/arjefm	https://americaserial.com/journals/index.php/arjefm	PROPN
arjefm-1289	431	34	email	email	NOUN
arjefm-1289	431	35	:	:	PUNCT
arjefm-1289	431	36	contact@americaserial.com	contact@americaserial.com	PROPN
arjefm-1289	431	37	official	official	ADJ
arjefm-1289	431	38	journal	journal	PROPN
arjefm-1289	431	39	of	of	ADP
arjefm-1289	431	40	america	america	PROPN
arjefm-1289	431	41	serial	serial	PROPN
arjefm-1289	431	42	publication	publication	NOUN
arjefm-1289	431	43	american	american	PROPN
arjefm-1289	431	44	research	research	PROPN
arjefm-1289	431	45	journal	journal	PROPN
arjefm-1289	431	46	of	of	ADP
arjefm-1289	431	47	economics	economic	NOUN
arjefm-1289	431	48	,	,	PUNCT
arjefm-1289	431	49	finance	finance	NOUN
arjefm-1289	431	50	and	and	CCONJ
arjefm-1289	431	51	management	management	NOUN
arjefm-1289	431	52	https://americaserial.com/journals/index.php/arjefm	https://americaserial.com/journals/index.php/arjefm	NOUN
arjefm-1289	431	53	,	,	PUNCT
arjefm-1289	431	54	email	email	NOUN
arjefm-1289	431	55	:	:	PUNCT
arjefm-1289	432	1	contact@americaserial.com	contact@americaserial.com	X
arjefm-1289	432	2	74	74	NUM
arjefm-1289	433	1	|	|	ADV
arjefm-1289	433	2	p	p	X
arjefm-1289	433	3	a	a	DET
arjefm-1289	433	4	g	g	PROPN
arjefm-1289	433	5	e	e	PROPN
arjefm-1289	433	6	emeteram	emeteram	PROPN
arjefm-1289	433	7	,	,	PUNCT
arjefm-1289	433	8	e.	e.	PROPN
arjefm-1289	433	9	,	,	PUNCT
arjefm-1289	433	10	&	&	CCONJ
arjefm-1289	433	11	ofor	ofor	PROPN
arjefm-1289	433	12	,	,	PUNCT
arjefm-1289	433	13	n.t	n.t	PROPN
arjefm-1289	433	14	.	.	PROPN
arjefm-1289	433	15	(	(	PUNCT
arjefm-1289	433	16	2025	2025	NUM
arjefm-1289	433	17	)	)	PUNCT
arjefm-1289	433	18	.	.	PUNCT
arjefm-1289	434	1	integrated	integrate	VERB
arjefm-1289	434	2	payroll	payroll	NOUN
arjefm-1289	434	3	and	and	CCONJ
arjefm-1289	434	4	personnel	personnel	NOUN
arjefm-1289	434	5	information	information	NOUN
arjefm-1289	434	6	system	system	NOUN
arjefm-1289	434	7	on	on	ADP
arjefm-1289	434	8	payroll	payroll	NOUN
arjefm-1289	434	9	malpractices	malpractice	NOUN
arjefm-1289	434	10	in	in	ADP
arjefm-1289	434	11	nigerian	nigerian	ADJ
arjefm-1289	434	12	public	public	ADJ
arjefm-1289	434	13	service	service	NOUN
arjefm-1289	434	14	.	.	PUNCT
arjefm-1289	435	1	journal	journal	NOUN
arjefm-1289	435	2	of	of	ADP
arjefm-1289	435	3	accounting	accounting	NOUN
arjefm-1289	435	4	and	and	CCONJ
arjefm-1289	435	5	financial	financial	ADJ
arjefm-1289	435	6	management	management	NOUN
arjefm-1289	435	7	,	,	PUNCT
arjefm-1289	435	8	11(2	11(2	NOUN
arjefm-1289	435	9	)	)	PUNCT
arjefm-1289	435	10	,	,	PUNCT
arjefm-1289	435	11	248	248	NUM
arjefm-1289	435	12	-	-	SYM
arjefm-1289	435	13	267	267	NUM
arjefm-1289	435	14	.	.	PUNCT
arjefm-1289	436	1	enakirerhi	enakirerhi	PROPN
arjefm-1289	436	2	,	,	PUNCT
arjefm-1289	436	3	l.	l.	PROPN
arjefm-1289	436	4	i.	i.	PROPN
arjefm-1289	436	5	&	&	CCONJ
arjefm-1289	436	6	temile	temile	PROPN
arjefm-1289	436	7	,	,	PUNCT
arjefm-1289	437	1	s.	s.	PROPN
arjefm-1289	437	2	o.	o.	PROPN
arjefm-1289	437	3	(	(	PUNCT
arjefm-1289	437	4	2017	2017	NUM
arjefm-1289	437	5	)	)	PUNCT
arjefm-1289	437	6	.	.	PUNCT
arjefm-1289	438	1	ippis	ippis	PROPN
arjefm-1289	438	2	in	in	ADP
arjefm-1289	438	3	nigeria	nigeria	PROPN
arjefm-1289	438	4	:	:	PUNCT
arjefm-1289	438	5	challenges	challenge	NOUN
arjefm-1289	438	6	,	,	PUNCT
arjefm-1289	438	7	benefits	benefit	NOUN
arjefm-1289	438	8	and	and	CCONJ
arjefm-1289	438	9	prospects	prospect	NOUN
arjefm-1289	438	10	.	.	PUNCT
arjefm-1289	439	1	international	international	ADJ
arjefm-1289	439	2	journal	journal	NOUN
arjefm-1289	439	3	of	of	ADP
arjefm-1289	439	4	social	social	ADJ
arjefm-1289	439	5	science	science	NOUN
arjefm-1289	439	6	and	and	CCONJ
arjefm-1289	439	7	economic	economic	ADJ
arjefm-1289	439	8	research	research	NOUN
arjefm-1289	439	9	,	,	PUNCT
arjefm-1289	439	10	2	2	NUM
arjefm-1289	439	11	,	,	PUNCT
arjefm-1289	439	12	34903497	34903497	NUM
arjefm-1289	439	13	.	.	PUNCT
arjefm-1289	440	1	ene	ene	PROPN
arjefm-1289	440	2	,	,	PUNCT
arjefm-1289	440	3	v.	v.	PROPN
arjefm-1289	440	4	,	,	PUNCT
arjefm-1289	440	5	&	&	CCONJ
arjefm-1289	440	6	udeh	udeh	PROPN
arjefm-1289	440	7	,	,	PUNCT
arjefm-1289	440	8	c.	c.	PROPN
arjefm-1289	440	9	(	(	PUNCT
arjefm-1289	440	10	2023	2023	NUM
arjefm-1289	440	11	)	)	PUNCT
arjefm-1289	440	12	.	.	PUNCT
arjefm-1289	441	1	“	"	PUNCT
arjefm-1289	441	2	public	public	ADJ
arjefm-1289	441	3	financial	financial	ADJ
arjefm-1289	441	4	management	management	NOUN
arjefm-1289	441	5	systems	system	NOUN
arjefm-1289	441	6	and	and	CCONJ
arjefm-1289	441	7	governance	governance	NOUN
arjefm-1289	441	8	outcomes	outcome	NOUN
arjefm-1289	441	9	in	in	ADP
arjefm-1289	441	10	nigeria	nigeria	PROPN
arjefm-1289	441	11	:	:	PUNCT
arjefm-1289	441	12	a	a	DET
arjefm-1289	441	13	multi	multi	ADJ
arjefm-1289	441	14	-	-	ADJ
arjefm-1289	441	15	system	system	ADJ
arjefm-1289	441	16	analysis	analysis	NOUN
arjefm-1289	441	17	.	.	PUNCT
arjefm-1289	441	18	”	"	PUNCT
arjefm-1289	442	1	nigerian	nigerian	ADJ
arjefm-1289	442	2	review	review	NOUN
arjefm-1289	442	3	of	of	ADP
arjefm-1289	442	4	governance	governance	NOUN
arjefm-1289	442	5	and	and	CCONJ
arjefm-1289	442	6	policy	policy	NOUN
arjefm-1289	442	7	,	,	PUNCT
arjefm-1289	442	8	17(2	17(2	NUM
arjefm-1289	442	9	)	)	PUNCT
arjefm-1289	442	10	,	,	PUNCT
arjefm-1289	442	11	104–119	104–119	NUM
arjefm-1289	442	12	.	.	PUNCT
arjefm-1289	443	1	ezeani	ezeani	PROPN
arjefm-1289	443	2	,	,	PUNCT
arjefm-1289	443	3	e.	e.	PROPN
arjefm-1289	443	4	(	(	PUNCT
arjefm-1289	443	5	2024	2024	NUM
arjefm-1289	443	6	)	)	PUNCT
arjefm-1289	443	7	.	.	PUNCT
arjefm-1289	444	1	digital	digital	ADJ
arjefm-1289	444	2	transparency	transparency	NOUN
arjefm-1289	444	3	and	and	CCONJ
arjefm-1289	444	4	public	public	ADJ
arjefm-1289	444	5	financial	financial	ADJ
arjefm-1289	444	6	management	management	NOUN
arjefm-1289	444	7	in	in	ADP
arjefm-1289	444	8	nigeria	nigeria	PROPN
arjefm-1289	444	9	:	:	PUNCT
arjefm-1289	444	10	challenges	challenge	NOUN
arjefm-1289	444	11	and	and	CCONJ
arjefm-1289	444	12	prospects	prospect	NOUN
arjefm-1289	444	13	.	.	PUNCT
arjefm-1289	445	1	nigerian	nigerian	ADJ
arjefm-1289	445	2	journal	journal	NOUN
arjefm-1289	445	3	of	of	ADP
arjefm-1289	445	4	governance	governance	NOUN
arjefm-1289	445	5	and	and	CCONJ
arjefm-1289	445	6	policy	policy	NOUN
arjefm-1289	445	7	studies	study	NOUN
arjefm-1289	445	8	,	,	PUNCT
arjefm-1289	445	9	10(1	10(1	NUM
arjefm-1289	445	10	)	)	PUNCT
arjefm-1289	445	11	,	,	PUNCT
arjefm-1289	445	12	22–38	22–38	NUM
arjefm-1289	445	13	.	.	PUNCT
arjefm-1289	446	1	ezeani	ezeani	PROPN
arjefm-1289	446	2	,	,	PUNCT
arjefm-1289	446	3	e.	e.	PROPN
arjefm-1289	446	4	o.	o.	PROPN
arjefm-1289	446	5	,	,	PUNCT
arjefm-1289	446	6	chukwuma	chukwuma	PROPN
arjefm-1289	446	7	,	,	PUNCT
arjefm-1289	446	8	i.	i.	PROPN
arjefm-1289	446	9	,	,	PUNCT
arjefm-1289	446	10	&	&	CCONJ
arjefm-1289	446	11	lawal	lawal	PROPN
arjefm-1289	446	12	,	,	PUNCT
arjefm-1289	446	13	r.	r.	PROPN
arjefm-1289	446	14	(	(	PUNCT
arjefm-1289	446	15	2022	2022	NUM
arjefm-1289	446	16	)	)	PUNCT
arjefm-1289	446	17	.	.	PUNCT
arjefm-1289	447	1	“	"	PUNCT
arjefm-1289	447	2	assessing	assess	VERB
arjefm-1289	447	3	the	the	DET
arjefm-1289	447	4	impact	impact	NOUN
arjefm-1289	447	5	of	of	ADP
arjefm-1289	447	6	tsa	tsa	NOUN
arjefm-1289	447	7	,	,	PUNCT
arjefm-1289	447	8	ippis	ippis	NOUN
arjefm-1289	447	9	and	and	CCONJ
arjefm-1289	447	10	gifmis	gifmis	ADJ
arjefm-1289	447	11	on	on	ADP
arjefm-1289	447	12	financial	financial	ADJ
arjefm-1289	447	13	leakages	leakage	NOUN
arjefm-1289	447	14	in	in	ADP
arjefm-1289	447	15	nigeria	nigeria	PROPN
arjefm-1289	447	16	’s	’s	PART
arjefm-1289	447	17	public	public	ADJ
arjefm-1289	447	18	sector	sector	NOUN
arjefm-1289	447	19	.	.	PUNCT
arjefm-1289	447	20	”	"	PUNCT
arjefm-1289	448	1	journal	journal	NOUN
arjefm-1289	448	2	of	of	ADP
arjefm-1289	448	3	public	public	ADJ
arjefm-1289	448	4	administration	administration	NOUN
arjefm-1289	448	5	and	and	CCONJ
arjefm-1289	448	6	policy	policy	NOUN
arjefm-1289	448	7	research	research	NOUN
arjefm-1289	448	8	,	,	PUNCT
arjefm-1289	448	9	14(3	14(3	NUM
arjefm-1289	448	10	)	)	PUNCT
arjefm-1289	448	11	,	,	PUNCT
arjefm-1289	448	12	82–94	82–94	NUM
arjefm-1289	448	13	.	.	PUNCT
arjefm-1289	449	1	ezenwa	ezenwa	PROPN
arjefm-1289	449	2	,	,	PUNCT
arjefm-1289	449	3	a.	a.	PROPN
arjefm-1289	449	4	,	,	PUNCT
arjefm-1289	449	5	&	&	CCONJ
arjefm-1289	449	6	mohammed	mohammed	PROPN
arjefm-1289	449	7	,	,	PUNCT
arjefm-1289	449	8	r.	r.	PROPN
arjefm-1289	449	9	(	(	PUNCT
arjefm-1289	449	10	2024	2024	NUM
arjefm-1289	449	11	)	)	PUNCT
arjefm-1289	449	12	.	.	PUNCT
arjefm-1289	450	1	“	"	PUNCT
arjefm-1289	450	2	reconceptualizing	reconceptualize	VERB
arjefm-1289	450	3	financial	financial	ADJ
arjefm-1289	450	4	governance	governance	NOUN
arjefm-1289	450	5	in	in	ADP
arjefm-1289	450	6	nigeria	nigeria	PROPN
arjefm-1289	450	7	:	:	PUNCT
arjefm-1289	450	8	toward	toward	ADP
arjefm-1289	450	9	an	an	DET
arjefm-1289	450	10	integrated	integrate	VERB
arjefm-1289	450	11	framework	framework	NOUN
arjefm-1289	450	12	.	.	PUNCT
arjefm-1289	450	13	”	"	PUNCT
arjefm-1289	451	1	nigerian	nigerian	ADJ
arjefm-1289	451	2	journal	journal	NOUN
arjefm-1289	451	3	of	of	ADP
arjefm-1289	451	4	policy	policy	NOUN
arjefm-1289	451	5	and	and	CCONJ
arjefm-1289	451	6	governance	governance	NOUN
arjefm-1289	451	7	,	,	PUNCT
arjefm-1289	451	8	19(1	19(1	NUM
arjefm-1289	451	9	)	)	PUNCT
arjefm-1289	451	10	,	,	PUNCT
arjefm-1289	451	11	33–49	33–49	NUM
arjefm-1289	451	12	.	.	PUNCT
arjefm-1289	452	1	farajimakin	farajimakin	PROPN
arjefm-1289	452	2	,	,	PUNCT
arjefm-1289	452	3	a.	a.	PROPN
arjefm-1289	452	4	s.	s.	PROPN
arjefm-1289	452	5	,	,	PUNCT
arjefm-1289	452	6	&	&	CCONJ
arjefm-1289	452	7	anichebe	anichebe	PROPN
arjefm-1289	452	8	,	,	PUNCT
arjefm-1289	452	9	a.	a.	PROPN
arjefm-1289	452	10	s.	s.	PROPN
arjefm-1289	452	11	(	(	PUNCT
arjefm-1289	452	12	2017	2017	NUM
arjefm-1289	452	13	)	)	PUNCT
arjefm-1289	452	14	.	.	PUNCT
arjefm-1289	453	1	effect	effect	NOUN
arjefm-1289	453	2	of	of	ADP
arjefm-1289	453	3	integrated	integrated	ADJ
arjefm-1289	453	4	personal	personal	ADJ
arjefm-1289	453	5	payroll	payroll	NOUN
arjefm-1289	453	6	information	information	NOUN
arjefm-1289	453	7	finance	finance	PROPN
arjefm-1289	453	8	&	&	CCONJ
arjefm-1289	453	9	accounting	accounting	PROPN
arjefm-1289	453	10	research	research	NOUN
arjefm-1289	453	11	journal	journal	NOUN
arjefm-1289	453	12	.	.	PUNCT
arjefm-1289	454	1	(	(	PUNCT
arjefm-1289	454	2	2023	2023	NUM
arjefm-1289	454	3	ibrahim	ibrahim	PROPN
arjefm-1289	454	4	,	,	PUNCT
arjefm-1289	454	5	m.	m.	NOUN
arjefm-1289	454	6	,	,	PUNCT
arjefm-1289	454	7	&	&	CCONJ
arjefm-1289	454	8	udeh	udeh	PROPN
arjefm-1289	454	9	,	,	PUNCT
arjefm-1289	454	10	k.	k.	PROPN
arjefm-1289	454	11	(	(	PUNCT
arjefm-1289	454	12	2023	2023	NUM
arjefm-1289	454	13	)	)	PUNCT
arjefm-1289	454	14	.	.	PUNCT
arjefm-1289	455	1	"	"	PUNCT
arjefm-1289	455	2	fraud	fraud	VERB
arjefm-1289	455	3	persistence	persistence	NOUN
arjefm-1289	455	4	in	in	ADP
arjefm-1289	455	5	nigeria	nigeria	PROPN
arjefm-1289	455	6	’s	’s	PART
arjefm-1289	455	7	public	public	ADJ
arjefm-1289	455	8	sector	sector	NOUN
arjefm-1289	455	9	despite	despite	SCONJ
arjefm-1289	455	10	digitalization	digitalization	NOUN
arjefm-1289	455	11	:	:	PUNCT
arjefm-1289	455	12	a	a	DET
arjefm-1289	455	13	critical	critical	ADJ
arjefm-1289	455	14	review	review	NOUN
arjefm-1289	455	15	.	.	PUNCT
arjefm-1289	455	16	"	"	PUNCT
arjefm-1289	456	1	nigerian	nigerian	ADJ
arjefm-1289	456	2	journal	journal	NOUN
arjefm-1289	456	3	of	of	ADP
arjefm-1289	456	4	public	public	ADJ
arjefm-1289	456	5	sector	sector	NOUN
arjefm-1289	456	6	management	management	NOUN
arjefm-1289	456	7	,	,	PUNCT
arjefm-1289	456	8	11(2	11(2	NOUN
arjefm-1289	456	9	)	)	PUNCT
arjefm-1289	456	10	,	,	PUNCT
arjefm-1289	456	11	67–85	67–85	NUM
arjefm-1289	456	12	.	.	PUNCT
arjefm-1289	457	1	ibrahim	ibrahim	PROPN
arjefm-1289	457	2	,	,	PUNCT
arjefm-1289	457	3	s.	s.	PROPN
arjefm-1289	457	4	,	,	PUNCT
arjefm-1289	457	5	&	&	CCONJ
arjefm-1289	457	6	dauda	dauda	PROPN
arjefm-1289	457	7	,	,	PUNCT
arjefm-1289	457	8	s.	s.	PROPN
arjefm-1289	457	9	(	(	PUNCT
arjefm-1289	457	10	2014	2014	NUM
arjefm-1289	457	11	)	)	PUNCT
arjefm-1289	457	12	.	.	PUNCT
arjefm-1289	458	1	globalization	globalization	NOUN
arjefm-1289	458	2	and	and	CCONJ
arjefm-1289	458	3	the	the	DET
arjefm-1289	458	4	emergence	emergence	NOUN
arjefm-1289	458	5	of	of	ADP
arjefm-1289	458	6	government	government	NOUN
arjefm-1289	458	7	integrated	integrate	VERB
arjefm-1289	458	8	financial	financial	ADJ
arjefm-1289	458	9	management	management	NOUN
arjefm-1289	458	10	information	information	NOUN
arjefm-1289	458	11	system	system	NOUN
arjefm-1289	458	12	(	(	PUNCT
arjefm-1289	458	13	gifmis	gifmis	ADV
arjefm-1289	458	14	):	):	PUNCT
arjefm-1289	458	15	the	the	DET
arjefm-1289	458	16	nigeria	nigeria	PROPN
arjefm-1289	458	17	’s	’s	PART
arjefm-1289	458	18	experience	experience	NOUN
arjefm-1289	458	19	.	.	PUNCT
arjefm-1289	459	1	journal	journal	PROPN
arjefm-1289	459	2	of	of	ADP
arjefm-1289	459	3	economics	economic	NOUN
arjefm-1289	459	4	and	and	CCONJ
arjefm-1289	459	5	international	international	ADJ
arjefm-1289	459	6	business	business	NOUN
arjefm-1289	459	7	research	research	NOUN
arjefm-1289	459	8	(	(	PUNCT
arjefm-1289	459	9	jeibr	jeibr	PROPN
arjefm-1289	459	10	)	)	PUNCT
arjefm-1289	459	11	,	,	PUNCT
arjefm-1289	459	12	2	2	NUM
arjefm-1289	459	13	(	(	PUNCT
arjefm-1289	459	14	3	3	NUM
arjefm-1289	459	15	)	)	PUNCT
arjefm-1289	459	16	,	,	PUNCT
arjefm-1289	459	17	37	37	NUM
arjefm-1289	459	18	-	-	SYM
arjefm-1289	459	19	47	47	NUM
arjefm-1289	459	20	.	.	PUNCT
arjefm-1289	460	1	idris	idris	PROPN
arjefm-1289	460	2	,	,	PUNCT
arjefm-1289	460	3	a.	a.	PROPN
arjefm-1289	460	4	adaja	adaja	PROPN
arjefm-1289	460	5	,	,	PUNCT
arjefm-1289	460	6	j.	j.	PROPN
arjefm-1289	460	7	,	,	PUNCT
arjefm-1289	460	8	&	&	CCONJ
arjefm-1289	460	9	audu	audu	PROPN
arjefm-1289	460	10	,	,	PUNCT
arjefm-1289	460	11	j.	j.	PROPN
arjefm-1289	460	12	s.	s.	PROPN
arjefm-1289	460	13	(	(	PUNCT
arjefm-1289	460	14	2015	2015	NUM
arjefm-1289	460	15	)	)	PUNCT
arjefm-1289	460	16	.	.	PUNCT
arjefm-1289	461	1	integrated	integrate	VERB
arjefm-1289	461	2	personnel	personnel	NOUN
arjefm-1289	461	3	payroll	payroll	NOUN
arjefm-1289	461	4	and	and	CCONJ
arjefm-1289	461	5	information	information	NOUN
arjefm-1289	461	6	system	system	NOUN
arjefm-1289	461	7	(	(	PUNCT
arjefm-1289	461	8	ippis	ippis	NOUN
arjefm-1289	461	9	)	)	PUNCT
arjefm-1289	461	10	panacea	panacea	NOUN
arjefm-1289	461	11	for	for	ADP
arjefm-1289	461	12	ghost	ghost	NOUN
arjefm-1289	461	13	workers	worker	NOUN
arjefm-1289	461	14	syndrome	syndrome	VERB
arjefm-1289	461	15	in	in	ADP
arjefm-1289	461	16	nigerian	nigerian	ADJ
arjefm-1289	461	17	public	public	ADJ
arjefm-1289	461	18	service.international	service.international	PROPN
arjefm-1289	461	19	journal	journal	NOUN
arjefm-1289	461	20	of	of	ADP
arjefm-1289	461	21	public	public	ADJ
arjefm-1289	461	22	administration	administration	NOUN
arjefm-1289	461	23	and	and	CCONJ
arjefm-1289	461	24	management	management	NOUN
arjefm-1289	461	25	research	research	NOUN
arjefm-1289	461	26	(	(	PUNCT
arjefm-1289	461	27	ijpamr	ijpamr	NOUN
arjefm-1289	461	28	)	)	PUNCT
arjefm-1289	461	29	,	,	PUNCT
arjefm-1289	461	30	2	2	NUM
arjefm-1289	461	31	,	,	PUNCT
arjefm-1289	461	32	5564	5564	NUM
arjefm-1289	461	33	.	.	PUNCT
arjefm-1289	462	1	american	american	PROPN
arjefm-1289	462	2	research	research	PROPN
arjefm-1289	462	3	journal	journal	PROPN
arjefm-1289	462	4	of	of	ADP
arjefm-1289	462	5	economics	economic	NOUN
arjefm-1289	462	6	,	,	PUNCT
arjefm-1289	462	7	finance	finance	NOUN
arjefm-1289	462	8	and	and	CCONJ
arjefm-1289	462	9	management	management	NOUN
arjefm-1289	462	10	volume	volume	NOUN
arjefm-1289	462	11	13	13	NUM
arjefm-1289	462	12	issue	issue	NOUN
arjefm-1289	462	13	4	4	NUM
arjefm-1289	462	14	,	,	PUNCT
arjefm-1289	462	15	october	october	PROPN
arjefm-1289	462	16	-	-	PUNCT
arjefm-1289	462	17	december	december	PROPN
arjefm-1289	462	18	2025	2025	NUM
arjefm-1289	462	19	issn	issn	NOUN
arjefm-1289	462	20	:	:	PUNCT
arjefm-1289	462	21	2836	2836	NUM
arjefm-1289	462	22	-	-	SYM
arjefm-1289	462	23	9416	9416	NUM
arjefm-1289	462	24	impact	impact	NOUN
arjefm-1289	462	25	factor	factor	NOUN
arjefm-1289	462	26	:	:	PUNCT
arjefm-1289	462	27	6.41	6.41	NUM
arjefm-1289	462	28	journal	journal	NOUN
arjefm-1289	462	29	homepage	homepage	NOUN
arjefm-1289	462	30	:	:	PUNCT
arjefm-1289	462	31	https://americaserial.com/journals/index.php/arjefm	https://americaserial.com/journals/index.php/arjefm	PROPN
arjefm-1289	462	32	email	email	NOUN
arjefm-1289	462	33	:	:	PUNCT
arjefm-1289	462	34	contact@americaserial.com	contact@americaserial.com	PROPN
arjefm-1289	462	35	official	official	ADJ
arjefm-1289	462	36	journal	journal	PROPN
arjefm-1289	462	37	of	of	ADP
arjefm-1289	462	38	america	america	PROPN
arjefm-1289	462	39	serial	serial	PROPN
arjefm-1289	462	40	publication	publication	NOUN
arjefm-1289	462	41	american	american	PROPN
arjefm-1289	462	42	research	research	PROPN
arjefm-1289	462	43	journal	journal	PROPN
arjefm-1289	462	44	of	of	ADP
arjefm-1289	462	45	economics	economic	NOUN
arjefm-1289	462	46	,	,	PUNCT
arjefm-1289	462	47	finance	finance	NOUN
arjefm-1289	462	48	and	and	CCONJ
arjefm-1289	462	49	management	management	NOUN
arjefm-1289	462	50	https://americaserial.com/journals/index.php/arjefm	https://americaserial.com/journals/index.php/arjefm	NOUN
arjefm-1289	462	51	,	,	PUNCT
arjefm-1289	462	52	email	email	NOUN
arjefm-1289	462	53	:	:	PUNCT
arjefm-1289	463	1	contact@americaserial.com	contact@americaserial.com	X
arjefm-1289	463	2	75	75	NUM
arjefm-1289	464	1	|	|	ADV
arjefm-1289	464	2	p	p	X
arjefm-1289	464	3	a	a	DET
arjefm-1289	464	4	g	g	PROPN
arjefm-1289	464	5	e	e	PROPN
arjefm-1289	464	6	international	international	ADJ
arjefm-1289	464	7	monetary	monetary	ADJ
arjefm-1289	464	8	fund	fund	NOUN
arjefm-1289	464	9	(	(	PUNCT
arjefm-1289	464	10	imf	imf	PROPN
arjefm-1289	464	11	)	)	PUNCT
arjefm-1289	464	12	.	.	PUNCT
arjefm-1289	465	1	(	(	PUNCT
arjefm-1289	465	2	2024	2024	NUM
arjefm-1289	465	3	)	)	PUNCT
arjefm-1289	465	4	.	.	PUNCT
arjefm-1289	466	1	nigeria	nigeria	PROPN
arjefm-1289	466	2	:	:	PUNCT
arjefm-1289	466	3	fiscal	fiscal	ADJ
arjefm-1289	466	4	transparency	transparency	NOUN
arjefm-1289	466	5	evaluation	evaluation	NOUN
arjefm-1289	466	6	.	.	PUNCT
arjefm-1289	467	1	imf	imf	PROPN
arjefm-1289	467	2	country	country	PROPN
arjefm-1289	467	3	report	report	VERB
arjefm-1289	467	4	no	no	INTJ
arjefm-1289	467	5	.	.	PUNCT
arjefm-1289	468	1	24/98	24/98	NUM
arjefm-1289	468	2	.	.	PUNCT
arjefm-1289	468	3	izang	izang	PROPN
arjefm-1289	468	4	,	,	PUNCT
arjefm-1289	468	5	j.u	j.u	PROPN
arjefm-1289	468	6	.	.	PROPN
arjefm-1289	468	7	,	,	PUNCT
arjefm-1289	468	8	adegbie	adegbie	PROPN
arjefm-1289	468	9	,	,	PUNCT
arjefm-1289	468	10	f.f	f.f	PROPN
arjefm-1289	468	11	.	.	PROPN
arjefm-1289	468	12	,	,	PUNCT
arjefm-1289	468	13	owolabi	owolabi	NOUN
arjefm-1289	468	14	,	,	PUNCT
arjefm-1289	468	15	s.	s.	PROPN
arjefm-1289	468	16	,	,	PUNCT
arjefm-1289	468	17	&	&	CCONJ
arjefm-1289	468	18	ajao	ajao	PROPN
arjefm-1289	468	19	,	,	PUNCT
arjefm-1289	468	20	s.	s.	PROPN
arjefm-1289	468	21	(	(	PUNCT
arjefm-1289	468	22	2024	2024	NUM
arjefm-1289	468	23	)	)	PUNCT
arjefm-1289	468	24	.	.	PUNCT
arjefm-1289	469	1	the	the	DET
arjefm-1289	469	2	effect	effect	NOUN
arjefm-1289	469	3	of	of	ADP
arjefm-1289	469	4	integrated	integrated	ADJ
arjefm-1289	469	5	financial	financial	ADJ
arjefm-1289	469	6	management	management	NOUN
arjefm-1289	469	7	information	information	NOUN
arjefm-1289	469	8	system	system	NOUN
arjefm-1289	469	9	on	on	ADP
arjefm-1289	469	10	fraud	fraud	NOUN
arjefm-1289	469	11	monitoring	monitoring	NOUN
arjefm-1289	469	12	and	and	CCONJ
arjefm-1289	469	13	detection	detection	NOUN
arjefm-1289	469	14	in	in	ADP
arjefm-1289	469	15	nigeria	nigeria	PROPN
arjefm-1289	469	16	public	public	ADJ
arjefm-1289	469	17	sector	sector	NOUN
arjefm-1289	469	18	.	.	PUNCT
arjefm-1289	470	1	international	international	ADJ
arjefm-1289	470	2	journal	journal	NOUN
arjefm-1289	470	3	of	of	ADP
arjefm-1289	470	4	auditing	auditing	NOUN
arjefm-1289	470	5	and	and	CCONJ
arjefm-1289	470	6	management	management	NOUN
arjefm-1289	470	7	studies	study	NOUN
arjefm-1289	470	8	,	,	PUNCT
arjefm-1289	470	9	6(1	6(1	NUM
arjefm-1289	470	10	)	)	PUNCT
arjefm-1289	470	11	,	,	PUNCT
arjefm-1289	470	12	105	105	NUM
arjefm-1289	470	13	-	-	SYM
arjefm-1289	470	14	124	124	NUM
arjefm-1289	470	15	.	.	PUNCT
arjefm-1289	471	1	larson	larson	PROPN
arjefm-1289	471	2	a.	a.	PROPN
arjefm-1289	471	3	(	(	PUNCT
arjefm-1289	471	4	2016	2016	NUM
arjefm-1289	471	5	)	)	PUNCT
arjefm-1289	471	6	.	.	PUNCT
arjefm-1289	472	1	fraud	fraud	NOUN
arjefm-1289	472	2	silent	silent	ADJ
arjefm-1289	472	3	fraud	fraud	NOUN
arjefm-1289	472	4	and	and	CCONJ
arjefm-1289	472	5	innocent	innocent	ADJ
arjefm-1289	472	6	misrepresentation	misrepresentation	NOUN
arjefm-1289	472	7	.	.	PUNCT
arjefm-1289	473	1	expert	expert	ADJ
arjefm-1289	473	2	law	law	NOUN
arjefm-1289	473	3	.	.	PUNCT
arjefm-1289	474	1	retrieved	retrieve	VERB
arjefm-1289	474	2	from	from	ADP
arjefm-1289	474	3	https://www.ippis.gov.ng/what-is-3/	https://www.ippis.gov.ng/what-is-3/	PRON
arjefm-1289	474	4	dor	dor	PROPN
arjefm-1289	474	5	:	:	PUNCT
arjefm-1289	474	6	january	january	PROPN
arjefm-1289	474	7	19	19	NUM
arjefm-1289	474	8	,	,	PUNCT
arjefm-1289	474	9	2020	2020	NUM
arjefm-1289	474	10	kankang	kankang	PROPN
arjefm-1289	474	11	,	,	PUNCT
arjefm-1289	474	12	a.k	a.k	PROPN
arjefm-1289	474	13	,	,	PUNCT
arjefm-1289	474	14	inyang	inyang	PROPN
arjefm-1289	474	15	,	,	PUNCT
arjefm-1289	474	16	o.i	o.i	PROPN
arjefm-1289	474	17	.	.	PROPN
arjefm-1289	474	18	,	,	PUNCT
arjefm-1289	474	19	&	&	CCONJ
arjefm-1289	474	20	nkiri	nkiri	ADV
arjefm-1289	474	21	,	,	PUNCT
arjefm-1289	474	22	j.e	j.e	PROPN
arjefm-1289	474	23	.	.	PROPN
arjefm-1289	474	24	(	(	PUNCT
arjefm-1289	474	25	2023	2023	NUM
arjefm-1289	474	26	)	)	PUNCT
arjefm-1289	474	27	.	.	PUNCT
arjefm-1289	475	1	the	the	DET
arjefm-1289	475	2	effect	effect	NOUN
arjefm-1289	475	3	of	of	ADP
arjefm-1289	475	4	treasury	treasury	PROPN
arjefm-1289	475	5	single	single	ADJ
arjefm-1289	475	6	account	account	NOUN
arjefm-1289	475	7	on	on	ADP
arjefm-1289	475	8	corruption	corruption	NOUN
arjefm-1289	475	9	and	and	CCONJ
arjefm-1289	475	10	fraud	fraud	NOUN
arjefm-1289	475	11	in	in	ADP
arjefm-1289	475	12	the	the	DET
arjefm-1289	475	13	nigerian	nigerian	ADJ
arjefm-1289	475	14	public	public	ADJ
arjefm-1289	475	15	sector	sector	NOUN
arjefm-1289	475	16	.	.	PUNCT
arjefm-1289	476	1	journal	journal	NOUN
arjefm-1289	476	2	of	of	ADP
arjefm-1289	476	3	accounting	accounting	NOUN
arjefm-1289	476	4	and	and	CCONJ
arjefm-1289	476	5	financial	financial	ADJ
arjefm-1289	476	6	management	management	NOUN
arjefm-1289	476	7	,	,	PUNCT
arjefm-1289	476	8	5(3	5(3	NUM
arjefm-1289	476	9	)	)	PUNCT
arjefm-1289	476	10	,	,	PUNCT
arjefm-1289	476	11	34	34	NUM
arjefm-1289	476	12	-	-	SYM
arjefm-1289	476	13	47	47	NUM
arjefm-1289	476	14	.	.	PUNCT
arjefm-1289	477	1	mathew	mathew	PROPN
arjefm-1289	477	2	,	,	PUNCT
arjefm-1289	477	3	d.	d.	PROPN
arjefm-1289	477	4	(	(	PUNCT
arjefm-1289	477	5	2024	2024	NUM
arjefm-1289	477	6	,	,	PUNCT
arjefm-1289	477	7	june	june	PROPN
arjefm-1289	477	8	26	26	NUM
arjefm-1289	477	9	)	)	PUNCT
arjefm-1289	477	10	.	.	PUNCT
arjefm-1289	478	1	fg	fg	PROPN
arjefm-1289	478	2	unveils	unveil	VERB
arjefm-1289	478	3	central	central	ADJ
arjefm-1289	478	4	revenue	revenue	NOUN
arjefm-1289	478	5	system	system	NOUN
arjefm-1289	478	6	to	to	PART
arjefm-1289	478	7	enhance	enhance	VERB
arjefm-1289	478	8	transparency	transparency	NOUN
arjefm-1289	478	9	,	,	PUNCT
arjefm-1289	478	10	accountability	accountability	NOUN
arjefm-1289	478	11	.	.	PUNCT
arjefm-1289	479	1	the	the	DET
arjefm-1289	479	2	times	time	NOUN
arjefm-1289	479	3	.	.	PUNCT
arjefm-1289	479	4	retrieved	retrieve	VERB
arjefm-1289	479	5	from	from	ADP
arjefm-1289	479	6	https://www.thetimes.com.ng/2024/06/fg-unveilscentral-revenue-system-to-enhance-transparency-accountability-2/	https://www.thetimes.com.ng/2024/06/fg-unveilscentral-revenue-system-to-enhance-transparency-accountability-2/	PROPN
arjefm-1289	479	7	muhammad	muhammad	PROPN
arjefm-1289	479	8	,	,	PUNCT
arjefm-1289	479	9	a.	a.	NOUN
arjefm-1289	479	10	(	(	PUNCT
arjefm-1289	479	11	2023	2023	NUM
arjefm-1289	479	12	)	)	PUNCT
arjefm-1289	479	13	.	.	PUNCT
arjefm-1289	480	1	treasury	treasury	PROPN
arjefm-1289	480	2	single	single	ADJ
arjefm-1289	480	3	account	account	NOUN
arjefm-1289	480	4	policy	policy	NOUN
arjefm-1289	480	5	in	in	ADP
arjefm-1289	480	6	nigeria	nigeria	PROPN
arjefm-1289	480	7	:	:	PUNCT
arjefm-1289	480	8	performance	performance	NOUN
arjefm-1289	480	9	,	,	PUNCT
arjefm-1289	480	10	bottlenecks	bottleneck	NOUN
arjefm-1289	480	11	and	and	CCONJ
arjefm-1289	480	12	prospects	prospect	NOUN
arjefm-1289	480	13	.	.	PUNCT
arjefm-1289	481	1	international	international	ADJ
arjefm-1289	481	2	journal	journal	PROPN
arjefm-1289	481	3	of	of	ADP
arjefm-1289	481	4	social	social	ADJ
arjefm-1289	481	5	,	,	PUNCT
arjefm-1289	481	6	political	political	ADJ
arjefm-1289	481	7	and	and	CCONJ
arjefm-1289	481	8	economic	economic	ADJ
arjefm-1289	481	9	research	research	NOUN
arjefm-1289	481	10	,	,	PUNCT
arjefm-1289	481	11	7(4	7(4	NUM
arjefm-1289	481	12	)	)	PUNCT
arjefm-1289	481	13	,	,	PUNCT
arjefm-1289	481	14	801	801	NUM
arjefm-1289	481	15	-	-	SYM
arjefm-1289	481	16	813	813	NUM
arjefm-1289	481	17	.	.	PUNCT
arjefm-1289	482	1	nwachukwu	nwachukwu	PROPN
arjefm-1289	482	2	,	,	PUNCT
arjefm-1289	482	3	k.	k.	PROPN
arjefm-1289	482	4	,	,	PUNCT
arjefm-1289	482	5	&	&	CCONJ
arjefm-1289	482	6	alade	alade	PROPN
arjefm-1289	482	7	,	,	PUNCT
arjefm-1289	482	8	y.	y.	PROPN
arjefm-1289	482	9	(	(	PUNCT
arjefm-1289	482	10	2023	2023	NUM
arjefm-1289	482	11	)	)	PUNCT
arjefm-1289	482	12	.	.	PUNCT
arjefm-1289	483	1	“	"	PUNCT
arjefm-1289	483	2	rethinking	rethink	VERB
arjefm-1289	483	3	digital	digital	ADJ
arjefm-1289	483	4	reforms	reform	NOUN
arjefm-1289	483	5	in	in	ADP
arjefm-1289	483	6	public	public	ADJ
arjefm-1289	483	7	finance	finance	NOUN
arjefm-1289	483	8	through	through	ADP
arjefm-1289	483	9	theoretical	theoretical	ADJ
arjefm-1289	483	10	lenses	lense	NOUN
arjefm-1289	483	11	.	.	PUNCT
arjefm-1289	483	12	”	"	PUNCT
arjefm-1289	483	13	african	african	ADJ
arjefm-1289	483	14	journal	journal	NOUN
arjefm-1289	483	15	of	of	ADP
arjefm-1289	483	16	administrative	administrative	ADJ
arjefm-1289	483	17	theory	theory	NOUN
arjefm-1289	483	18	,	,	PUNCT
arjefm-1289	483	19	6(4	6(4	NOUN
arjefm-1289	483	20	)	)	PUNCT
arjefm-1289	483	21	,	,	PUNCT
arjefm-1289	483	22	80–93	80–93	NUM
arjefm-1289	483	23	.	.	PUNCT
arjefm-1289	483	24	nwaiwu	nwaiwu	PROPN
arjefm-1289	483	25	,	,	PUNCT
arjefm-1289	483	26	j.	j.	PROPN
arjefm-1289	483	27	n.	n.	PROPN
arjefm-1289	483	28	,	,	PUNCT
arjefm-1289	483	29	&	&	CCONJ
arjefm-1289	483	30	adigwe	adigwe	PROPN
arjefm-1289	483	31	,	,	PUNCT
arjefm-1289	483	32	p.	p.	PROPN
arjefm-1289	483	33	k.	k.	PROPN
arjefm-1289	484	1	(	(	PUNCT
arjefm-1289	484	2	2022	2022	NUM
arjefm-1289	484	3	)	)	PUNCT
arjefm-1289	484	4	.	.	PUNCT
arjefm-1289	485	1	treasury	treasury	PROPN
arjefm-1289	485	2	single	single	ADJ
arjefm-1289	485	3	account	account	NOUN
arjefm-1289	485	4	and	and	CCONJ
arjefm-1289	485	5	fraud	fraud	NOUN
arjefm-1289	485	6	prevention	prevention	NOUN
arjefm-1289	485	7	in	in	ADP
arjefm-1289	485	8	nigeria	nigeria	PROPN
arjefm-1289	485	9	:	:	PUNCT
arjefm-1289	485	10	a	a	DET
arjefm-1289	485	11	post	post	ADJ
arjefm-1289	485	12	-	-	ADJ
arjefm-1289	485	13	implementation	implementation	ADJ
arjefm-1289	485	14	review	review	NOUN
arjefm-1289	485	15	.	.	PUNCT
arjefm-1289	486	1	international	international	ADJ
arjefm-1289	486	2	journal	journal	PROPN
arjefm-1289	486	3	of	of	ADP
arjefm-1289	486	4	public	public	ADJ
arjefm-1289	486	5	administration	administration	NOUN
arjefm-1289	486	6	and	and	CCONJ
arjefm-1289	486	7	management	management	NOUN
arjefm-1289	486	8	research	research	NOUN
arjefm-1289	486	9	,	,	PUNCT
arjefm-1289	486	10	9(1	9(1	NUM
arjefm-1289	486	11	)	)	PUNCT
arjefm-1289	486	12	,	,	PUNCT
arjefm-1289	486	13	13–27	13–27	NUM
arjefm-1289	486	14	.	.	PUNCT
arjefm-1289	487	1	nwokedi	nwokedi	PROPN
arjefm-1289	487	2	,	,	PUNCT
arjefm-1289	487	3	a.	a.	NOUN
arjefm-1289	487	4	(	(	PUNCT
arjefm-1289	487	5	2024	2024	NUM
arjefm-1289	487	6	)	)	PUNCT
arjefm-1289	487	7	.	.	PUNCT
arjefm-1289	488	1	the	the	DET
arjefm-1289	488	2	treasury	treasury	PROPN
arjefm-1289	488	3	single	single	ADJ
arjefm-1289	488	4	account	account	NOUN
arjefm-1289	488	5	and	and	CCONJ
arjefm-1289	488	6	anti	anti	ADJ
arjefm-1289	488	7	-	-	ADJ
arjefm-1289	488	8	corruption	corruption	ADJ
arjefm-1289	488	9	reforms	reform	NOUN
arjefm-1289	488	10	in	in	ADP
arjefm-1289	488	11	nigeria	nigeria	PROPN
arjefm-1289	488	12	:	:	PUNCT
arjefm-1289	488	13	an	an	DET
arjefm-1289	488	14	assessment	assessment	NOUN
arjefm-1289	488	15	.	.	PUNCT
arjefm-1289	489	1	journal	journal	NOUN
arjefm-1289	489	2	of	of	ADP
arjefm-1289	489	3	african	african	ADJ
arjefm-1289	489	4	economic	economic	ADJ
arjefm-1289	489	5	reform	reform	NOUN
arjefm-1289	489	6	,	,	PUNCT
arjefm-1289	489	7	12(1	12(1	NUM
arjefm-1289	489	8	)	)	PUNCT
arjefm-1289	489	9	,	,	PUNCT
arjefm-1289	489	10	63–78	63–78	NUM
arjefm-1289	489	11	.	.	PUNCT
arjefm-1289	490	1	obasi	obasi	PROPN
arjefm-1289	490	2	,	,	PUNCT
arjefm-1289	490	3	p.	p.	NOUN
arjefm-1289	490	4	,	,	PUNCT
arjefm-1289	490	5	&	&	CCONJ
arjefm-1289	490	6	ukaoha	ukaoha	PROPN
arjefm-1289	490	7	,	,	PUNCT
arjefm-1289	490	8	c.	c.	PROPN
arjefm-1289	490	9	(	(	PUNCT
arjefm-1289	490	10	2023	2023	NUM
arjefm-1289	490	11	)	)	PUNCT
arjefm-1289	490	12	.	.	PUNCT
arjefm-1289	491	1	“	"	PUNCT
arjefm-1289	491	2	digital	digital	ADJ
arjefm-1289	491	3	tools	tool	NOUN
arjefm-1289	491	4	and	and	CCONJ
arjefm-1289	491	5	the	the	DET
arjefm-1289	491	6	paradox	paradox	NOUN
arjefm-1289	491	7	of	of	ADP
arjefm-1289	491	8	corruption	corruption	NOUN
arjefm-1289	491	9	in	in	ADP
arjefm-1289	491	10	nigeria	nigeria	PROPN
arjefm-1289	491	11	’s	’s	PART
arjefm-1289	491	12	civil	civil	ADJ
arjefm-1289	491	13	service	service	NOUN
arjefm-1289	491	14	.	.	PUNCT
arjefm-1289	491	15	”	"	PUNCT
arjefm-1289	492	1	journal	journal	NOUN
arjefm-1289	492	2	of	of	ADP
arjefm-1289	492	3	african	african	ADJ
arjefm-1289	492	4	public	public	ADJ
arjefm-1289	492	5	sector	sector	NOUN
arjefm-1289	492	6	studies	study	NOUN
arjefm-1289	492	7	,	,	PUNCT
arjefm-1289	492	8	15(2	15(2	NUM
arjefm-1289	492	9	)	)	PUNCT
arjefm-1289	492	10	,	,	PUNCT
arjefm-1289	492	11	74–88	74–88	NUM
arjefm-1289	492	12	.	.	PUNCT
arjefm-1289	493	1	https://www.thetimes.com.ng/2024/06/fg-unveils-central-revenue-system-to-enhance-transparency-accountability-2/	https://www.thetimes.com.ng/2024/06/fg-unveils-central-revenue-system-to-enhance-transparency-accountability-2/	PROPN
arjefm-1289	493	2	https://www.thetimes.com.ng/2024/06/fg-unveils-central-revenue-system-to-enhance-transparency-accountability-2/	https://www.thetimes.com.ng/2024/06/fg-unveils-central-revenue-system-to-enhance-transparency-accountability-2/	VERB
arjefm-1289	493	3	american	american	ADJ
arjefm-1289	493	4	research	research	PROPN
arjefm-1289	493	5	journal	journal	PROPN
arjefm-1289	493	6	of	of	ADP
arjefm-1289	493	7	economics	economic	NOUN
arjefm-1289	493	8	,	,	PUNCT
arjefm-1289	493	9	finance	finance	NOUN
arjefm-1289	493	10	and	and	CCONJ
arjefm-1289	493	11	management	management	NOUN
arjefm-1289	493	12	volume	volume	NOUN
arjefm-1289	493	13	13	13	NUM
arjefm-1289	493	14	issue	issue	NOUN
arjefm-1289	493	15	4	4	NUM
arjefm-1289	493	16	,	,	PUNCT
arjefm-1289	493	17	october	october	PROPN
arjefm-1289	493	18	-	-	PUNCT
arjefm-1289	493	19	december	december	PROPN
arjefm-1289	493	20	2025	2025	NUM
arjefm-1289	493	21	issn	issn	NOUN
arjefm-1289	493	22	:	:	PUNCT
arjefm-1289	493	23	2836	2836	NUM
arjefm-1289	493	24	-	-	SYM
arjefm-1289	493	25	9416	9416	NUM
arjefm-1289	493	26	impact	impact	NOUN
arjefm-1289	493	27	factor	factor	NOUN
arjefm-1289	493	28	:	:	PUNCT
arjefm-1289	493	29	6.41	6.41	NUM
arjefm-1289	493	30	journal	journal	NOUN
arjefm-1289	493	31	homepage	homepage	NOUN
arjefm-1289	493	32	:	:	PUNCT
arjefm-1289	493	33	https://americaserial.com/journals/index.php/arjefm	https://americaserial.com/journals/index.php/arjefm	PROPN
arjefm-1289	493	34	email	email	NOUN
arjefm-1289	493	35	:	:	PUNCT
arjefm-1289	493	36	contact@americaserial.com	contact@americaserial.com	PROPN
arjefm-1289	493	37	official	official	ADJ
arjefm-1289	493	38	journal	journal	PROPN
arjefm-1289	493	39	of	of	ADP
arjefm-1289	493	40	america	america	PROPN
arjefm-1289	493	41	serial	serial	PROPN
arjefm-1289	493	42	publication	publication	NOUN
arjefm-1289	493	43	american	american	PROPN
arjefm-1289	493	44	research	research	PROPN
arjefm-1289	493	45	journal	journal	PROPN
arjefm-1289	493	46	of	of	ADP
arjefm-1289	493	47	economics	economic	NOUN
arjefm-1289	493	48	,	,	PUNCT
arjefm-1289	493	49	finance	finance	NOUN
arjefm-1289	493	50	and	and	CCONJ
arjefm-1289	493	51	management	management	NOUN
arjefm-1289	493	52	https://americaserial.com/journals/index.php/arjefm	https://americaserial.com/journals/index.php/arjefm	NOUN
arjefm-1289	493	53	,	,	PUNCT
arjefm-1289	493	54	email	email	NOUN
arjefm-1289	493	55	:	:	PUNCT
arjefm-1289	494	1	contact@americaserial.com	contact@americaserial.com	X
arjefm-1289	494	2	76	76	NUM
arjefm-1289	495	1	|	|	ADV
arjefm-1289	495	2	p	p	X
arjefm-1289	495	3	a	a	DET
arjefm-1289	495	4	g	g	NOUN
arjefm-1289	495	5	e	e	PROPN
arjefm-1289	495	6	obiora	obiora	NOUN
arjefm-1289	495	7	,	,	PUNCT
arjefm-1289	495	8	k.	k.	PROPN
arjefm-1289	495	9	,	,	PUNCT
arjefm-1289	495	10	nwachukwu	nwachukwu	PROPN
arjefm-1289	495	11	,	,	PUNCT
arjefm-1289	495	12	u.	u.	PROPN
arjefm-1289	495	13	,	,	PUNCT
arjefm-1289	495	14	&	&	CCONJ
arjefm-1289	495	15	bello	bello	PROPN
arjefm-1289	495	16	,	,	PUNCT
arjefm-1289	495	17	r.	r.	PROPN
arjefm-1289	495	18	(	(	PUNCT
arjefm-1289	495	19	2023	2023	NUM
arjefm-1289	495	20	)	)	PUNCT
arjefm-1289	495	21	.	.	PUNCT
arjefm-1289	496	1	institutional	institutional	ADJ
arjefm-1289	496	2	weaknesses	weakness	NOUN
arjefm-1289	496	3	and	and	CCONJ
arjefm-1289	496	4	the	the	DET
arjefm-1289	496	5	persistence	persistence	NOUN
arjefm-1289	496	6	of	of	ADP
arjefm-1289	496	7	fraud	fraud	NOUN
arjefm-1289	496	8	in	in	ADP
arjefm-1289	496	9	nigeria	nigeria	PROPN
arjefm-1289	496	10	's	's	PART
arjefm-1289	496	11	civil	civil	ADJ
arjefm-1289	496	12	service	service	NOUN
arjefm-1289	496	13	.	.	PUNCT
arjefm-1289	497	1	international	international	ADJ
arjefm-1289	497	2	review	review	NOUN
arjefm-1289	497	3	of	of	ADP
arjefm-1289	497	4	administrative	administrative	ADJ
arjefm-1289	497	5	sciences	science	NOUN
arjefm-1289	497	6	,	,	PUNCT
arjefm-1289	497	7	89(3	89(3	NUM
arjefm-1289	497	8	)	)	PUNCT
arjefm-1289	497	9	,	,	PUNCT
arjefm-1289	497	10	355–371	355–371	NUM
arjefm-1289	497	11	.	.	PUNCT
arjefm-1289	498	1	oecd	oecd	PROPN
arjefm-1289	498	2	.	.	PUNCT
arjefm-1289	498	3	(	(	PUNCT
arjefm-1289	498	4	2023	2023	NUM
arjefm-1289	498	5	)	)	PUNCT
arjefm-1289	498	6	.	.	PUNCT
arjefm-1289	499	1	digital	digital	ADJ
arjefm-1289	499	2	government	government	NOUN
arjefm-1289	499	3	in	in	ADP
arjefm-1289	499	4	africa	africa	PROPN
arjefm-1289	499	5	:	:	PUNCT
arjefm-1289	499	6	strategies	strategy	NOUN
arjefm-1289	499	7	and	and	CCONJ
arjefm-1289	499	8	implementation	implementation	NOUN
arjefm-1289	499	9	.	.	PUNCT
arjefm-1289	500	1	oecd	oecd	PROPN
arjefm-1289	500	2	publishing	publishing	NOUN
arjefm-1289	500	3	.	.	PUNCT
arjefm-1289	501	1	office	office	NOUN
arjefm-1289	501	2	of	of	ADP
arjefm-1289	501	3	the	the	DET
arjefm-1289	501	4	accountant	accountant	NOUN
arjefm-1289	501	5	general	general	NOUN
arjefm-1289	501	6	of	of	ADP
arjefm-1289	501	7	the	the	DET
arjefm-1289	501	8	federation	federation	NOUN
arjefm-1289	501	9	,	,	PUNCT
arjefm-1289	501	10	ippis	ippis	PROPN
arjefm-1289	501	11	department	department	PROPN
arjefm-1289	501	12	publication	publication	NOUN
arjefm-1289	501	13	,	,	PUNCT
arjefm-1289	501	14	(	(	PUNCT
arjefm-1289	501	15	2012	2012	NUM
arjefm-1289	501	16	)	)	PUNCT
arjefm-1289	501	17	ogbuehi	ogbuehi	NOUN
arjefm-1289	501	18	,	,	PUNCT
arjefm-1289	501	19	e.	e.	PROPN
arjefm-1289	501	20	,	,	PUNCT
arjefm-1289	501	21	&	&	CCONJ
arjefm-1289	501	22	musa	musa	PROPN
arjefm-1289	501	23	,	,	PUNCT
arjefm-1289	501	24	a.	a.	NOUN
arjefm-1289	501	25	(	(	PUNCT
arjefm-1289	501	26	2022	2022	NUM
arjefm-1289	501	27	)	)	PUNCT
arjefm-1289	501	28	.	.	PUNCT
arjefm-1289	502	1	“	"	PUNCT
arjefm-1289	502	2	technology	technology	NOUN
arjefm-1289	502	3	and	and	CCONJ
arjefm-1289	502	4	transparency	transparency	NOUN
arjefm-1289	502	5	in	in	ADP
arjefm-1289	502	6	nigeria	nigeria	PROPN
arjefm-1289	502	7	’s	’s	PART
arjefm-1289	502	8	public	public	ADJ
arjefm-1289	502	9	sector	sector	NOUN
arjefm-1289	502	10	:	:	PUNCT
arjefm-1289	502	11	the	the	DET
arjefm-1289	502	12	limits	limit	NOUN
arjefm-1289	502	13	of	of	ADP
arjefm-1289	502	14	automation	automation	NOUN
arjefm-1289	502	15	.	.	PUNCT
arjefm-1289	502	16	”	"	PUNCT
arjefm-1289	502	17	journal	journal	NOUN
arjefm-1289	502	18	of	of	ADP
arjefm-1289	502	19	anti	anti	ADJ
arjefm-1289	502	20	-	-	ADJ
arjefm-1289	502	21	corruption	corruption	ADJ
arjefm-1289	502	22	studies	study	NOUN
arjefm-1289	502	23	,	,	PUNCT
arjefm-1289	502	24	10(3	10(3	NUM
arjefm-1289	502	25	)	)	PUNCT
arjefm-1289	502	26	,	,	PUNCT
arjefm-1289	502	27	33–48	33–48	NUM
arjefm-1289	502	28	.	.	PUNCT
arjefm-1289	502	29	ogiriki	ogiriki	PROPN
arjefm-1289	502	30	,	,	PUNCT
arjefm-1289	502	31	t.	t.	PROPN
arjefm-1289	502	32	,	,	PUNCT
arjefm-1289	502	33	&	&	CCONJ
arjefm-1289	502	34	atagboro	atagboro	PROPN
arjefm-1289	502	35	,	,	PUNCT
arjefm-1289	502	36	e.	e.	PROPN
arjefm-1289	502	37	(	(	PUNCT
arjefm-1289	502	38	2023	2023	NUM
arjefm-1289	502	39	)	)	PUNCT
arjefm-1289	502	40	.	.	PUNCT
arjefm-1289	503	1	implementation	implementation	NOUN
arjefm-1289	503	2	challenges	challenge	NOUN
arjefm-1289	503	3	and	and	CCONJ
arjefm-1289	503	4	impact	impact	NOUN
arjefm-1289	503	5	of	of	ADP
arjefm-1289	503	6	integrated	integrate	VERB
arjefm-1289	503	7	payroll	payroll	NOUN
arjefm-1289	503	8	and	and	CCONJ
arjefm-1289	503	9	personnel	personnel	NOUN
arjefm-1289	503	10	information	information	NOUN
arjefm-1289	503	11	system	system	NOUN
arjefm-1289	503	12	(	(	PUNCT
arjefm-1289	503	13	ippis	ippis	PROPN
arjefm-1289	503	14	)	)	PUNCT
arjefm-1289	503	15	on	on	ADP
arjefm-1289	503	16	the	the	DET
arjefm-1289	503	17	nigerian	nigerian	ADJ
arjefm-1289	503	18	public	public	ADJ
arjefm-1289	503	19	sector	sector	NOUN
arjefm-1289	503	20	.	.	PUNCT
arjefm-1289	504	1	nigerian	nigerian	ADJ
arjefm-1289	504	2	journal	journal	PROPN
arjefm-1289	504	3	of	of	ADP
arjefm-1289	504	4	management	management	NOUN
arjefm-1289	504	5	sciences	science	NOUN
arjefm-1289	504	6	.	.	PUNCT
arjefm-1289	505	1	6(3	6(3	NUM
arjefm-1289	505	2	)	)	PUNCT
arjefm-1289	505	3	,	,	PUNCT
arjefm-1289	505	4	106	106	NUM
arjefm-1289	505	5	-	-	SYM
arjefm-1289	505	6	143	143	NUM
arjefm-1289	505	7	.	.	PUNCT
arjefm-1289	506	1	ogundipe	ogundipe	PROPN
arjefm-1289	506	2	,	,	PUNCT
arjefm-1289	506	3	a.	a.	PROPN
arjefm-1289	506	4	,	,	PUNCT
arjefm-1289	506	5	&	&	CCONJ
arjefm-1289	506	6	uche	uche	PROPN
arjefm-1289	506	7	,	,	PUNCT
arjefm-1289	506	8	c.	c.	PROPN
arjefm-1289	506	9	(	(	PUNCT
arjefm-1289	506	10	2023	2023	NUM
arjefm-1289	506	11	)	)	PUNCT
arjefm-1289	506	12	.	.	PUNCT
arjefm-1289	507	1	public	public	ADJ
arjefm-1289	507	2	sector	sector	NOUN
arjefm-1289	507	3	audit	audit	NOUN
arjefm-1289	507	4	failures	failure	NOUN
arjefm-1289	507	5	and	and	CCONJ
arjefm-1289	507	6	financial	financial	ADJ
arjefm-1289	507	7	mismanagement	mismanagement	NOUN
arjefm-1289	507	8	in	in	ADP
arjefm-1289	507	9	nigeria	nigeria	PROPN
arjefm-1289	507	10	:	:	PUNCT
arjefm-1289	507	11	a	a	DET
arjefm-1289	507	12	critical	critical	ADJ
arjefm-1289	507	13	review	review	NOUN
arjefm-1289	507	14	.	.	PUNCT
arjefm-1289	508	1	journal	journal	NOUN
arjefm-1289	508	2	of	of	ADP
arjefm-1289	508	3	public	public	ADJ
arjefm-1289	508	4	sector	sector	NOUN
arjefm-1289	508	5	accountability	accountability	NOUN
arjefm-1289	508	6	,	,	PUNCT
arjefm-1289	508	7	11(4	11(4	NUM
arjefm-1289	508	8	)	)	PUNCT
arjefm-1289	508	9	,	,	PUNCT
arjefm-1289	508	10	97–114	97–114	NUM
arjefm-1289	508	11	.	.	PUNCT
arjefm-1289	509	1	ojo	ojo	NOUN
arjefm-1289	509	2	,	,	PUNCT
arjefm-1289	509	3	m.	m.	NOUN
arjefm-1289	509	4	o.	o.	PROPN
arjefm-1289	509	5	,	,	PUNCT
arjefm-1289	509	6	&	&	CCONJ
arjefm-1289	509	7	adesina	adesina	PROPN
arjefm-1289	509	8	,	,	PUNCT
arjefm-1289	509	9	o.	o.	PROPN
arjefm-1289	509	10	s.	s.	PROPN
arjefm-1289	509	11	(	(	PUNCT
arjefm-1289	509	12	2022	2022	NUM
arjefm-1289	509	13	)	)	PUNCT
arjefm-1289	509	14	.	.	PUNCT
arjefm-1289	510	1	"	"	PUNCT
arjefm-1289	510	2	challenges	challenge	NOUN
arjefm-1289	510	3	of	of	ADP
arjefm-1289	510	4	implementing	implement	VERB
arjefm-1289	510	5	ippis	ippis	NOUN
arjefm-1289	510	6	in	in	ADP
arjefm-1289	510	7	nigerian	nigerian	ADJ
arjefm-1289	510	8	universities	university	NOUN
arjefm-1289	510	9	and	and	CCONJ
arjefm-1289	510	10	its	its	PRON
arjefm-1289	510	11	effect	effect	NOUN
arjefm-1289	510	12	on	on	ADP
arjefm-1289	510	13	payroll	payroll	NOUN
arjefm-1289	510	14	management	management	NOUN
arjefm-1289	510	15	.	.	PUNCT
arjefm-1289	510	16	"	"	PUNCT
arjefm-1289	511	1	nigerian	nigerian	ADJ
arjefm-1289	511	2	journal	journal	NOUN
arjefm-1289	511	3	of	of	ADP
arjefm-1289	511	4	educational	educational	ADJ
arjefm-1289	511	5	administration	administration	NOUN
arjefm-1289	511	6	and	and	CCONJ
arjefm-1289	511	7	planning	planning	NOUN
arjefm-1289	511	8	,	,	PUNCT
arjefm-1289	511	9	22(1	22(1	NUM
arjefm-1289	511	10	)	)	PUNCT
arjefm-1289	511	11	,	,	PUNCT
arjefm-1289	511	12	100	100	NUM
arjefm-1289	511	13	-	-	SYM
arjefm-1289	511	14	118	118	NUM
arjefm-1289	511	15	.	.	PUNCT
arjefm-1289	512	1	ojo	ojo	PROPN
arjefm-1289	512	2	,	,	PUNCT
arjefm-1289	512	3	b.	b.	PROPN
arjefm-1289	512	4	,	,	PUNCT
arjefm-1289	512	5	&	&	CCONJ
arjefm-1289	512	6	fapohunda	fapohunda	ADV
arjefm-1289	512	7	,	,	PUNCT
arjefm-1289	512	8	t.	t.	PROPN
arjefm-1289	512	9	(	(	PUNCT
arjefm-1289	512	10	2020	2020	NUM
arjefm-1289	512	11	)	)	PUNCT
arjefm-1289	512	12	.	.	PUNCT
arjefm-1289	513	1	government	government	NOUN
arjefm-1289	513	2	integrated	integrate	VERB
arjefm-1289	513	3	financial	financial	ADJ
arjefm-1289	513	4	management	management	NOUN
arjefm-1289	513	5	information	information	NOUN
arjefm-1289	513	6	system	system	NOUN
arjefm-1289	513	7	and	and	CCONJ
arjefm-1289	513	8	transparency	transparency	NOUN
arjefm-1289	513	9	in	in	ADP
arjefm-1289	513	10	public	public	ADJ
arjefm-1289	513	11	sector	sector	NOUN
arjefm-1289	513	12	financial	financial	ADJ
arjefm-1289	513	13	reporting	reporting	NOUN
arjefm-1289	513	14	in	in	ADP
arjefm-1289	513	15	nigeria	nigeria	PROPN
arjefm-1289	513	16	.	.	PUNCT
arjefm-1289	514	1	african	african	ADJ
arjefm-1289	514	2	journal	journal	PROPN
arjefm-1289	514	3	of	of	ADP
arjefm-1289	514	4	accounting	accounting	NOUN
arjefm-1289	514	5	and	and	CCONJ
arjefm-1289	514	6	management	management	NOUN
arjefm-1289	514	7	,	,	PUNCT
arjefm-1289	514	8	7(1	7(1	NUM
arjefm-1289	514	9	)	)	PUNCT
arjefm-1289	514	10	,	,	PUNCT
arjefm-1289	515	1	87–101	87–101	PROPN
arjefm-1289	515	2	.	.	PUNCT
arjefm-1289	516	1	olaoye	olaoye	PROPN
arjefm-1289	516	2	,	,	PUNCT
arjefm-1289	516	3	c.	c.	PROPN
arjefm-1289	516	4	o.	o.	PROPN
arjefm-1289	516	5	,	,	PUNCT
arjefm-1289	516	6	&	&	CCONJ
arjefm-1289	516	7	adedeji	adedeji	PROPN
arjefm-1289	516	8	,	,	PUNCT
arjefm-1289	516	9	d.	d.	PROPN
arjefm-1289	516	10	b.	b.	PROPN
arjefm-1289	516	11	(	(	PUNCT
arjefm-1289	516	12	2020	2020	NUM
arjefm-1289	516	13	)	)	PUNCT
arjefm-1289	516	14	.	.	PUNCT
arjefm-1289	517	1	impact	impact	NOUN
arjefm-1289	517	2	of	of	ADP
arjefm-1289	517	3	ippis	ippis	NOUN
arjefm-1289	517	4	on	on	ADP
arjefm-1289	517	5	payroll	payroll	NOUN
arjefm-1289	517	6	administration	administration	NOUN
arjefm-1289	517	7	in	in	ADP
arjefm-1289	517	8	nigeria	nigeria	PROPN
arjefm-1289	517	9	’s	’s	PART
arjefm-1289	517	10	public	public	ADJ
arjefm-1289	517	11	sector	sector	NOUN
arjefm-1289	517	12	.	.	PUNCT
arjefm-1289	518	1	journal	journal	NOUN
arjefm-1289	518	2	of	of	ADP
arjefm-1289	518	3	accounting	accounting	NOUN
arjefm-1289	518	4	and	and	CCONJ
arjefm-1289	518	5	financial	financial	ADJ
arjefm-1289	518	6	management	management	NOUN
arjefm-1289	518	7	,	,	PUNCT
arjefm-1289	518	8	6(1	6(1	NUM
arjefm-1289	518	9	)	)	PUNCT
arjefm-1289	518	10	,	,	PUNCT
arjefm-1289	518	11	34–49	34–49	NUM
arjefm-1289	518	12	.	.	PUNCT
arjefm-1289	519	1	olojede	olojede	PROPN
arjefm-1289	519	2	,	,	PUNCT
arjefm-1289	519	3	p.	p.	NOUN
arjefm-1289	519	4	,	,	PUNCT
arjefm-1289	519	5	&	&	CCONJ
arjefm-1289	519	6	ugochukwu	ugochukwu	PROPN
arjefm-1289	519	7	,	,	PUNCT
arjefm-1289	519	8	u.	u.	PROPN
arjefm-1289	519	9	c.	c.	PROPN
arjefm-1289	519	10	(	(	PUNCT
arjefm-1289	519	11	2021	2021	NUM
arjefm-1289	519	12	)	)	PUNCT
arjefm-1289	519	13	.	.	PUNCT
arjefm-1289	520	1	assessment	assessment	NOUN
arjefm-1289	520	2	of	of	ADP
arjefm-1289	520	3	the	the	DET
arjefm-1289	520	4	effectiveness	effectiveness	NOUN
arjefm-1289	520	5	of	of	ADP
arjefm-1289	520	6	the	the	DET
arjefm-1289	520	7	integrated	integrate	VERB
arjefm-1289	520	8	personnel	personnel	NOUN
arjefm-1289	520	9	and	and	CCONJ
arjefm-1289	520	10	payroll	payroll	NOUN
arjefm-1289	520	11	information	information	NOUN
arjefm-1289	520	12	system	system	NOUN
arjefm-1289	520	13	in	in	ADP
arjefm-1289	520	14	curbing	curb	VERB
arjefm-1289	520	15	payroll	payroll	NOUN
arjefm-1289	520	16	fraud	fraud	NOUN
arjefm-1289	520	17	in	in	ADP
arjefm-1289	520	18	nigeria	nigeria	PROPN
arjefm-1289	520	19	.	.	PUNCT
arjefm-1289	521	1	international	international	ADJ
arjefm-1289	521	2	journal	journal	PROPN
arjefm-1289	521	3	of	of	ADP
arjefm-1289	521	4	public	public	ADJ
arjefm-1289	521	5	sector	sector	NOUN
arjefm-1289	521	6	studies	study	NOUN
arjefm-1289	521	7	,	,	PUNCT
arjefm-1289	521	8	4(2	4(2	NUM
arjefm-1289	521	9	)	)	PUNCT
arjefm-1289	521	10	,	,	PUNCT
arjefm-1289	521	11	58–73	58–73	NUM
arjefm-1289	521	12	.	.	PUNCT
arjefm-1289	522	1	olowookere	olowookere	ADV
arjefm-1289	522	2	,	,	PUNCT
arjefm-1289	522	3	j.	j.	PROPN
arjefm-1289	522	4	k.	k.	PROPN
arjefm-1289	522	5	,	,	PUNCT
arjefm-1289	522	6	&	&	CCONJ
arjefm-1289	522	7	adegbite	adegbite	ADJ
arjefm-1289	522	8	,	,	PUNCT
arjefm-1289	522	9	t.	t.	NOUN
arjefm-1289	522	10	a.	a.	NOUN
arjefm-1289	522	11	(	(	PUNCT
arjefm-1289	522	12	2019	2019	NUM
arjefm-1289	522	13	)	)	PUNCT
arjefm-1289	522	14	.	.	PUNCT
arjefm-1289	523	1	treasury	treasury	PROPN
arjefm-1289	523	2	single	single	ADJ
arjefm-1289	523	3	account	account	NOUN
arjefm-1289	523	4	and	and	CCONJ
arjefm-1289	523	5	government	government	NOUN
arjefm-1289	523	6	revenue	revenue	NOUN
arjefm-1289	523	7	management	management	NOUN
arjefm-1289	523	8	in	in	ADP
arjefm-1289	523	9	nigeria	nigeria	PROPN
arjefm-1289	523	10	.	.	PUNCT
arjefm-1289	524	1	journal	journal	PROPN
arjefm-1289	524	2	of	of	ADP
arjefm-1289	524	3	economics	economic	NOUN
arjefm-1289	524	4	and	and	CCONJ
arjefm-1289	524	5	public	public	ADJ
arjefm-1289	524	6	policy	policy	NOUN
arjefm-1289	524	7	,	,	PUNCT
arjefm-1289	524	8	4(1	4(1	NUM
arjefm-1289	524	9	)	)	PUNCT
arjefm-1289	524	10	,	,	PUNCT
arjefm-1289	524	11	23–38	23–38	NUM
arjefm-1289	524	12	.	.	PUNCT
arjefm-1289	525	1	american	american	PROPN
arjefm-1289	525	2	research	research	PROPN
arjefm-1289	525	3	journal	journal	PROPN
arjefm-1289	525	4	of	of	ADP
arjefm-1289	525	5	economics	economic	NOUN
arjefm-1289	525	6	,	,	PUNCT
arjefm-1289	525	7	finance	finance	NOUN
arjefm-1289	525	8	and	and	CCONJ
arjefm-1289	525	9	management	management	NOUN
arjefm-1289	525	10	volume	volume	NOUN
arjefm-1289	525	11	13	13	NUM
arjefm-1289	525	12	issue	issue	NOUN
arjefm-1289	525	13	4	4	NUM
arjefm-1289	525	14	,	,	PUNCT
arjefm-1289	525	15	october	october	PROPN
arjefm-1289	525	16	-	-	PUNCT
arjefm-1289	525	17	december	december	PROPN
arjefm-1289	525	18	2025	2025	NUM
arjefm-1289	525	19	issn	issn	NOUN
arjefm-1289	525	20	:	:	PUNCT
arjefm-1289	525	21	2836	2836	NUM
arjefm-1289	525	22	-	-	SYM
arjefm-1289	525	23	9416	9416	NUM
arjefm-1289	525	24	impact	impact	NOUN
arjefm-1289	525	25	factor	factor	NOUN
arjefm-1289	525	26	:	:	PUNCT
arjefm-1289	525	27	6.41	6.41	NUM
arjefm-1289	525	28	journal	journal	NOUN
arjefm-1289	525	29	homepage	homepage	NOUN
arjefm-1289	525	30	:	:	PUNCT
arjefm-1289	525	31	https://americaserial.com/journals/index.php/arjefm	https://americaserial.com/journals/index.php/arjefm	PROPN
arjefm-1289	525	32	email	email	NOUN
arjefm-1289	525	33	:	:	PUNCT
arjefm-1289	525	34	contact@americaserial.com	contact@americaserial.com	PROPN
arjefm-1289	525	35	official	official	ADJ
arjefm-1289	525	36	journal	journal	PROPN
arjefm-1289	525	37	of	of	ADP
arjefm-1289	525	38	america	america	PROPN
arjefm-1289	525	39	serial	serial	PROPN
arjefm-1289	525	40	publication	publication	NOUN
arjefm-1289	525	41	american	american	PROPN
arjefm-1289	525	42	research	research	PROPN
arjefm-1289	525	43	journal	journal	PROPN
arjefm-1289	525	44	of	of	ADP
arjefm-1289	525	45	economics	economic	NOUN
arjefm-1289	525	46	,	,	PUNCT
arjefm-1289	525	47	finance	finance	NOUN
arjefm-1289	525	48	and	and	CCONJ
arjefm-1289	525	49	management	management	NOUN
arjefm-1289	525	50	https://americaserial.com/journals/index.php/arjefm	https://americaserial.com/journals/index.php/arjefm	NOUN
arjefm-1289	525	51	,	,	PUNCT
arjefm-1289	525	52	email	email	NOUN
arjefm-1289	525	53	:	:	PUNCT
arjefm-1289	526	1	contact@americaserial.com	contact@americaserial.com	X
arjefm-1289	526	2	77	77	NUM
arjefm-1289	527	1	|	|	ADV
arjefm-1289	527	2	p	p	X
arjefm-1289	527	3	a	a	DET
arjefm-1289	527	4	g	g	PROPN
arjefm-1289	527	5	e	e	PROPN
arjefm-1289	527	6	okonkwo	okonkwo	NOUN
arjefm-1289	527	7	,	,	PUNCT
arjefm-1289	527	8	o.	o.	PROPN
arjefm-1289	527	9	,	,	PUNCT
arjefm-1289	527	10	&	&	CCONJ
arjefm-1289	527	11	ekong	ekong	PROPN
arjefm-1289	527	12	,	,	PUNCT
arjefm-1289	527	13	d.	d.	PROPN
arjefm-1289	527	14	(	(	PUNCT
arjefm-1289	527	15	2024	2024	NUM
arjefm-1289	527	16	)	)	PUNCT
arjefm-1289	527	17	.	.	PUNCT
arjefm-1289	528	1	"	"	PUNCT
arjefm-1289	528	2	governance	governance	NOUN
arjefm-1289	528	3	gaps	gap	NOUN
arjefm-1289	528	4	and	and	CCONJ
arjefm-1289	528	5	anti	anti	ADJ
arjefm-1289	528	6	-	-	ADJ
arjefm-1289	528	7	corruption	corruption	ADJ
arjefm-1289	528	8	failures	failure	NOUN
arjefm-1289	528	9	in	in	ADP
arjefm-1289	528	10	nigeria	nigeria	PROPN
arjefm-1289	528	11	’s	’s	PART
arjefm-1289	528	12	financial	financial	ADJ
arjefm-1289	528	13	reforms	reform	NOUN
arjefm-1289	528	14	.	.	PUNCT
arjefm-1289	528	15	"	"	PUNCT
arjefm-1289	528	16	african	african	ADJ
arjefm-1289	528	17	journal	journal	NOUN
arjefm-1289	528	18	of	of	ADP
arjefm-1289	528	19	public	public	ADJ
arjefm-1289	528	20	policy	policy	NOUN
arjefm-1289	528	21	and	and	CCONJ
arjefm-1289	528	22	administration	administration	NOUN
arjefm-1289	528	23	,	,	PUNCT
arjefm-1289	528	24	9(1	9(1	NUM
arjefm-1289	528	25	)	)	PUNCT
arjefm-1289	528	26	,	,	PUNCT
arjefm-1289	528	27	112–133	112–133	NUM
arjefm-1289	528	28	.	.	PUNCT
arjefm-1289	529	1	okonkwo	okonkwo	PROPN
arjefm-1289	529	2	,	,	PUNCT
arjefm-1289	529	3	u.	u.	PROPN
arjefm-1289	529	4	,	,	PUNCT
arjefm-1289	529	5	&	&	CCONJ
arjefm-1289	529	6	ahmed	ahmed	PROPN
arjefm-1289	529	7	,	,	PUNCT
arjefm-1289	529	8	s.	s.	PROPN
arjefm-1289	529	9	(	(	PUNCT
arjefm-1289	529	10	2024	2024	NUM
arjefm-1289	529	11	)	)	PUNCT
arjefm-1289	529	12	.	.	PUNCT
arjefm-1289	530	1	“	"	PUNCT
arjefm-1289	530	2	institutional	institutional	ADJ
arjefm-1289	530	3	constraints	constraint	NOUN
arjefm-1289	530	4	to	to	ADP
arjefm-1289	530	5	public	public	ADJ
arjefm-1289	530	6	financial	financial	ADJ
arjefm-1289	530	7	reform	reform	NOUN
arjefm-1289	530	8	in	in	ADP
arjefm-1289	530	9	nigeria	nigeria	PROPN
arjefm-1289	530	10	.	.	PUNCT
arjefm-1289	530	11	”	"	PUNCT
arjefm-1289	531	1	nigerian	nigerian	ADJ
arjefm-1289	531	2	journal	journal	NOUN
arjefm-1289	531	3	of	of	ADP
arjefm-1289	531	4	economic	economic	ADJ
arjefm-1289	531	5	reform	reform	NOUN
arjefm-1289	531	6	,	,	PUNCT
arjefm-1289	531	7	19(2	19(2	NUM
arjefm-1289	531	8	)	)	PUNCT
arjefm-1289	531	9	,	,	PUNCT
arjefm-1289	531	10	101–115	101–115	NUM
arjefm-1289	531	11	.	.	PUNCT
arjefm-1289	532	1	okoro	okoro	PROPN
arjefm-1289	532	2	,	,	PUNCT
arjefm-1289	532	3	j.	j.	PROPN
arjefm-1289	532	4	k.	k.	PROPN
arjefm-1289	532	5	j.	j.	PROPN
arjefm-1289	532	6	,	,	PUNCT
arjefm-1289	532	7	&	&	CCONJ
arjefm-1289	532	8	onyebueke	onyebueke	PROPN
arjefm-1289	532	9	,	,	PUNCT
arjefm-1289	532	10	c.	c.	PROPN
arjefm-1289	532	11	(	(	PUNCT
arjefm-1289	532	12	2021	2021	NUM
arjefm-1289	532	13	)	)	PUNCT
arjefm-1289	532	14	.	.	PUNCT
arjefm-1289	533	1	fraud	fraud	NOUN
arjefm-1289	533	2	detection	detection	PROPN
arjefm-1289	533	3	,	,	PUNCT
arjefm-1289	533	4	prevention	prevention	NOUN
arjefm-1289	533	5	,	,	PUNCT
arjefm-1289	533	6	control	control	NOUN
arjefm-1289	533	7	,	,	PUNCT
arjefm-1289	533	8	and	and	CCONJ
arjefm-1289	533	9	investigation	investigation	NOUN
arjefm-1289	533	10	in	in	ADP
arjefm-1289	533	11	nigeria	nigeria	PROPN
arjefm-1289	533	12	.	.	PUNCT
arjefm-1289	534	1	international	international	ADJ
arjefm-1289	534	2	journal	journal	PROPN
arjefm-1289	534	3	of	of	ADP
arjefm-1289	534	4	advanced	advanced	ADJ
arjefm-1289	534	5	finance	finance	NOUN
arjefm-1289	534	6	and	and	CCONJ
arjefm-1289	534	7	accounting	accounting	NOUN
arjefm-1289	534	8	,	,	PUNCT
arjefm-1289	534	9	2(8	2(8	NUM
arjefm-1289	534	10	)	)	PUNCT
arjefm-1289	534	11	,	,	PUNCT
arjefm-1289	534	12	1	1	NUM
arjefm-1289	534	13	-	-	SYM
arjefm-1289	534	14	17	17	NUM
arjefm-1289	534	15	.	.	PUNCT
arjefm-1289	535	1	okwu	okwu	PROPN
arjefm-1289	535	2	,	,	PUNCT
arjefm-1289	535	3	a.	a.	NOUN
arjefm-1289	535	4	t.	t.	PROPN
arjefm-1289	535	5	,	,	PUNCT
arjefm-1289	535	6	&	&	CCONJ
arjefm-1289	535	7	etekpe	etekpe	PROPN
arjefm-1289	535	8	,	,	PUNCT
arjefm-1289	535	9	a.	a.	NOUN
arjefm-1289	535	10	(	(	PUNCT
arjefm-1289	535	11	2022	2022	NUM
arjefm-1289	535	12	)	)	PUNCT
arjefm-1289	535	13	.	.	PUNCT
arjefm-1289	536	1	the	the	DET
arjefm-1289	536	2	role	role	NOUN
arjefm-1289	536	3	of	of	ADP
arjefm-1289	536	4	ippis	ippis	NOUN
arjefm-1289	536	5	in	in	ADP
arjefm-1289	536	6	enhancing	enhance	VERB
arjefm-1289	536	7	transparency	transparency	NOUN
arjefm-1289	536	8	in	in	ADP
arjefm-1289	536	9	public	public	ADJ
arjefm-1289	536	10	sector	sector	NOUN
arjefm-1289	536	11	payroll	payroll	NOUN
arjefm-1289	536	12	management	management	NOUN
arjefm-1289	536	13	in	in	ADP
arjefm-1289	536	14	nigeria	nigeria	PROPN
arjefm-1289	536	15	.	.	PUNCT
arjefm-1289	537	1	international	international	ADJ
arjefm-1289	537	2	journal	journal	PROPN
arjefm-1289	537	3	of	of	ADP
arjefm-1289	537	4	public	public	ADJ
arjefm-1289	537	5	administration	administration	NOUN
arjefm-1289	537	6	,	,	PUNCT
arjefm-1289	537	7	45(2	45(2	NOUN
arjefm-1289	537	8	)	)	PUNCT
arjefm-1289	537	9	,	,	PUNCT
arjefm-1289	537	10	128	128	NUM
arjefm-1289	537	11	-	-	SYM
arjefm-1289	537	12	144	144	NUM
arjefm-1289	537	13	.	.	PUNCT
arjefm-1289	537	14	okonkwo	okonkwo	PROPN
arjefm-1289	537	15	,	,	PUNCT
arjefm-1289	537	16	p.	p.	PROPN
arjefm-1289	537	17	c.	c.	PROPN
arjefm-1289	537	18	,	,	PUNCT
arjefm-1289	537	19	okolie	okolie	PROPN
arjefm-1289	537	20	,	,	PUNCT
arjefm-1289	537	21	j.	j.	PROPN
arjefm-1289	537	22	,	,	PUNCT
arjefm-1289	537	23	&	&	CCONJ
arjefm-1289	537	24	onoh	onoh	PROPN
arjefm-1289	537	25	,	,	PUNCT
arjefm-1289	537	26	n.	n.	PROPN
arjefm-1289	537	27	c.	c.	PROPN
arjefm-1289	537	28	s.	s.	PROPN
arjefm-1289	537	29	(	(	PUNCT
arjefm-1289	537	30	2023	2023	NUM
arjefm-1289	537	31	)	)	PUNCT
arjefm-1289	537	32	.	.	PUNCT
arjefm-1289	538	1	effect	effect	NOUN
arjefm-1289	538	2	of	of	ADP
arjefm-1289	538	3	implementation	implementation	NOUN
arjefm-1289	538	4	of	of	ADP
arjefm-1289	538	5	integrated	integrate	VERB
arjefm-1289	538	6	payroll	payroll	NOUN
arjefm-1289	538	7	and	and	CCONJ
arjefm-1289	538	8	personnel	personnel	NOUN
arjefm-1289	538	9	information	information	NOUN
arjefm-1289	538	10	system	system	NOUN
arjefm-1289	538	11	(	(	PUNCT
arjefm-1289	538	12	ippis	ippis	PROPN
arjefm-1289	538	13	)	)	PUNCT
arjefm-1289	538	14	on	on	ADP
arjefm-1289	538	15	the	the	DET
arjefm-1289	538	16	payment	payment	NOUN
arjefm-1289	538	17	of	of	ADP
arjefm-1289	538	18	staff	staff	NOUN
arjefm-1289	538	19	salaries	salary	NOUN
arjefm-1289	538	20	of	of	ADP
arjefm-1289	538	21	nigeria	nigeria	PROPN
arjefm-1289	538	22	universities	university	NOUN
arjefm-1289	538	23	.	.	PUNCT
arjefm-1289	539	1	multidisciplinary	multidisciplinary	ADJ
arjefm-1289	539	2	journal	journal	NOUN
arjefm-1289	539	3	of	of	ADP
arjefm-1289	539	4	current	current	ADJ
arjefm-1289	539	5	research	research	NOUN
arjefm-1289	539	6	and	and	CCONJ
arjefm-1289	539	7	review	review	NOUN
arjefm-1289	539	8	,	,	PUNCT
arjefm-1289	539	9	6(5	6(5	NUM
arjefm-1289	539	10	)	)	PUNCT
arjefm-1289	539	11	,	,	PUNCT
arjefm-1289	539	12	1	1	NUM
arjefm-1289	539	13	–	–	SYM
arjefm-1289	539	14	15	15	NUM
arjefm-1289	539	15	.	.	X
arjefm-1289	540	1	oladipo	oladipo	PROPN
arjefm-1289	540	2	,	,	PUNCT
arjefm-1289	540	3	a.	a.	PROPN
arjefm-1289	540	4	,	,	PUNCT
arjefm-1289	540	5	hassan	hassan	PROPN
arjefm-1289	540	6	,	,	PUNCT
arjefm-1289	540	7	f.	f.	PROPN
arjefm-1289	540	8	,	,	PUNCT
arjefm-1289	540	9	&	&	CCONJ
arjefm-1289	540	10	yakubu	yakubu	PROPN
arjefm-1289	540	11	,	,	PUNCT
arjefm-1289	540	12	m.	m.	NOUN
arjefm-1289	540	13	(	(	PUNCT
arjefm-1289	540	14	2024	2024	NUM
arjefm-1289	540	15	)	)	PUNCT
arjefm-1289	540	16	.	.	PUNCT
arjefm-1289	541	1	“	"	PUNCT
arjefm-1289	541	2	systemic	systemic	ADJ
arjefm-1289	541	3	barriers	barrier	NOUN
arjefm-1289	541	4	to	to	ADP
arjefm-1289	541	5	the	the	DET
arjefm-1289	541	6	effectiveness	effectiveness	NOUN
arjefm-1289	541	7	of	of	ADP
arjefm-1289	541	8	public	public	ADJ
arjefm-1289	541	9	sector	sector	NOUN
arjefm-1289	541	10	financial	financial	ADJ
arjefm-1289	541	11	management	management	NOUN
arjefm-1289	541	12	reforms	reform	NOUN
arjefm-1289	541	13	.	.	PUNCT
arjefm-1289	541	14	”	"	PUNCT
arjefm-1289	542	1	african	african	ADJ
arjefm-1289	542	2	journal	journal	NOUN
arjefm-1289	542	3	of	of	ADP
arjefm-1289	542	4	public	public	ADJ
arjefm-1289	542	5	administration	administration	NOUN
arjefm-1289	542	6	,	,	PUNCT
arjefm-1289	542	7	9(1	9(1	NUM
arjefm-1289	542	8	)	)	PUNCT
arjefm-1289	542	9	,	,	PUNCT
arjefm-1289	542	10	58–71	58–71	NUM
arjefm-1289	542	11	.	.	PUNCT
arjefm-1289	543	1	olagunju	olagunju	PROPN
arjefm-1289	543	2	,	,	PUNCT
arjefm-1289	543	3	f.o	f.o	PROPN
arjefm-1289	543	4	&	&	CCONJ
arjefm-1289	543	5	olufemi	olufemi	PROPN
arjefm-1289	543	6	,	,	PUNCT
arjefm-1289	543	7	s.a(2021	s.a(2021	PROPN
arjefm-1289	543	8	)	)	PUNCT
arjefm-1289	543	9	.	.	PUNCT
arjefm-1289	544	1	the	the	DET
arjefm-1289	544	2	gains	gain	NOUN
arjefm-1289	544	3	and	and	CCONJ
arjefm-1289	544	4	pains	pain	NOUN
arjefm-1289	544	5	of	of	ADP
arjefm-1289	544	6	integrated	integrate	VERB
arjefm-1289	544	7	payroll	payroll	NOUN
arjefm-1289	544	8	and	and	CCONJ
arjefm-1289	544	9	personnel	personnel	NOUN
arjefm-1289	544	10	information	information	NOUN
arjefm-1289	544	11	system	system	NOUN
arjefm-1289	544	12	(	(	PUNCT
arjefm-1289	544	13	ippis	ippis	NOUN
arjefm-1289	544	14	)	)	PUNCT
arjefm-1289	544	15	policy	policy	NOUN
arjefm-1289	544	16	implementation	implementation	NOUN
arjefm-1289	544	17	in	in	ADP
arjefm-1289	544	18	nigeria	nigeria	PROPN
arjefm-1289	544	19	.	.	PUNCT
arjefm-1289	545	1	journal	journal	PROPN
arjefm-1289	545	2	of	of	ADP
arjefm-1289	545	3	human	human	ADJ
arjefm-1289	545	4	resources	resource	NOUN
arjefm-1289	545	5	and	and	CCONJ
arjefm-1289	545	6	sustainability	sustainability	NOUN
arjefm-1289	545	7	studies	study	NOUN
arjefm-1289	545	8	,	,	PUNCT
arjefm-1289	545	9	9	9	NUM
arjefm-1289	545	10	,	,	PUNCT
arjefm-1289	545	11	551	551	NUM
arjefm-1289	545	12	-	-	SYM
arjefm-1289	545	13	569	569	NUM
arjefm-1289	545	14	.	.	PUNCT
arjefm-1289	546	1	olaniyan	olaniyan	ADJ
arjefm-1289	546	2	,	,	PUNCT
arjefm-1289	546	3	k.	k.	PROPN
arjefm-1289	546	4	,	,	PUNCT
arjefm-1289	546	5	&	&	CCONJ
arjefm-1289	546	6	adetoro	adetoro	PROPN
arjefm-1289	546	7	,	,	PUNCT
arjefm-1289	546	8	s.	s.	PROPN
arjefm-1289	546	9	(	(	PUNCT
arjefm-1289	546	10	2023	2023	NUM
arjefm-1289	546	11	)	)	PUNCT
arjefm-1289	546	12	.	.	PUNCT
arjefm-1289	547	1	curbing	curb	VERB
arjefm-1289	547	2	payroll	payroll	NOUN
arjefm-1289	547	3	fraud	fraud	NOUN
arjefm-1289	547	4	through	through	ADP
arjefm-1289	547	5	digital	digital	ADJ
arjefm-1289	547	6	innovation	innovation	NOUN
arjefm-1289	547	7	:	:	PUNCT
arjefm-1289	547	8	the	the	DET
arjefm-1289	547	9	nigerian	nigerian	ADJ
arjefm-1289	547	10	experience	experience	NOUN
arjefm-1289	547	11	with	with	ADP
arjefm-1289	547	12	ippis	ippis	PROPN
arjefm-1289	547	13	.	.	PUNCT
arjefm-1289	548	1	journal	journal	NOUN
arjefm-1289	548	2	of	of	ADP
arjefm-1289	548	3	governance	governance	NOUN
arjefm-1289	548	4	and	and	CCONJ
arjefm-1289	548	5	development	development	NOUN
arjefm-1289	548	6	in	in	ADP
arjefm-1289	548	7	africa	africa	PROPN
arjefm-1289	548	8	,	,	PUNCT
arjefm-1289	548	9	7(4	7(4	NUM
arjefm-1289	548	10	)	)	PUNCT
arjefm-1289	548	11	,	,	PUNCT
arjefm-1289	548	12	57–74	57–74	NUM
arjefm-1289	548	13	.	.	PUNCT
arjefm-1289	549	1	olanrewaju	olanrewaju	PROPN
arjefm-1289	549	2	,	,	PUNCT
arjefm-1289	549	3	b.	b.	PROPN
arjefm-1289	549	4	u.	u.	PROPN
arjefm-1289	549	5	,	,	PUNCT
arjefm-1289	549	6	&	&	CCONJ
arjefm-1289	549	7	afolabi	afolabi	NOUN
arjefm-1289	549	8	,	,	PUNCT
arjefm-1289	549	9	j.	j.	PROPN
arjefm-1289	549	10	a.	a.	PROPN
arjefm-1289	549	11	(	(	PUNCT
arjefm-1289	549	12	2022	2022	NUM
arjefm-1289	549	13	)	)	PUNCT
arjefm-1289	549	14	.	.	PUNCT
arjefm-1289	550	1	fiscal	fiscal	ADJ
arjefm-1289	550	2	and	and	CCONJ
arjefm-1289	550	3	monetary	monetary	ADJ
arjefm-1289	550	4	policy	policy	NOUN
arjefm-1289	550	5	outcomes	outcome	NOUN
arjefm-1289	550	6	of	of	ADP
arjefm-1289	550	7	the	the	DET
arjefm-1289	550	8	treasury	treasury	PROPN
arjefm-1289	550	9	single	single	ADJ
arjefm-1289	550	10	account	account	NOUN
arjefm-1289	550	11	policy	policy	NOUN
arjefm-1289	550	12	in	in	ADP
arjefm-1289	550	13	nigeria	nigeria	PROPN
arjefm-1289	550	14	.	.	PUNCT
arjefm-1289	551	1	economic	economic	ADJ
arjefm-1289	551	2	and	and	CCONJ
arjefm-1289	551	3	policy	policy	NOUN
arjefm-1289	551	4	review	review	NOUN
arjefm-1289	551	5	,	,	PUNCT
arjefm-1289	551	6	20(1	20(1	NUM
arjefm-1289	551	7	)	)	PUNCT
arjefm-1289	551	8	,	,	PUNCT
arjefm-1289	551	9	48	48	NUM
arjefm-1289	551	10	-	-	SYM
arjefm-1289	551	11	93	93	NUM
arjefm-1289	551	12	.	.	PUNCT
arjefm-1289	552	1	omodero	omodero	PROPN
arjefm-1289	552	2	,	,	PUNCT
arjefm-1289	552	3	c.	c.	PROPN
arjefm-1289	552	4	o.	o.	PROPN
arjefm-1289	552	5	,	,	PUNCT
arjefm-1289	552	6	&	&	CCONJ
arjefm-1289	552	7	alege	alege	PROPN
arjefm-1289	552	8	,	,	PUNCT
arjefm-1289	552	9	p.	p.	NOUN
arjefm-1289	552	10	o.	o.	NOUN
arjefm-1289	552	11	(	(	PUNCT
arjefm-1289	552	12	2023	2023	NUM
arjefm-1289	552	13	)	)	PUNCT
arjefm-1289	552	14	.	.	PUNCT
arjefm-1289	553	1	financial	financial	ADJ
arjefm-1289	553	2	reforms	reform	NOUN
arjefm-1289	553	3	and	and	CCONJ
arjefm-1289	553	4	public	public	ADJ
arjefm-1289	553	5	sector	sector	NOUN
arjefm-1289	553	6	fraud	fraud	NOUN
arjefm-1289	553	7	control	control	PROPN
arjefm-1289	553	8	in	in	ADP
arjefm-1289	553	9	nigeria	nigeria	PROPN
arjefm-1289	553	10	:	:	PUNCT
arjefm-1289	553	11	the	the	DET
arjefm-1289	553	12	role	role	NOUN
arjefm-1289	553	13	of	of	ADP
arjefm-1289	553	14	ict	ict	NOUN
arjefm-1289	553	15	-	-	PUNCT
arjefm-1289	553	16	based	base	VERB
arjefm-1289	553	17	systems	system	NOUN
arjefm-1289	553	18	.	.	PUNCT
arjefm-1289	554	1	journal	journal	NOUN
arjefm-1289	554	2	of	of	ADP
arjefm-1289	554	3	accounting	accounting	NOUN
arjefm-1289	554	4	and	and	CCONJ
arjefm-1289	554	5	financial	financial	ADJ
arjefm-1289	554	6	studies	study	NOUN
arjefm-1289	554	7	,	,	PUNCT
arjefm-1289	554	8	11(2	11(2	NOUN
arjefm-1289	554	9	)	)	PUNCT
arjefm-1289	554	10	,	,	PUNCT
arjefm-1289	554	11	45–58	45–58	PROPN
arjefm-1289	554	12	.	.	PUNCT
arjefm-1289	555	1	oni	oni	PROPN
arjefm-1289	555	2	,	,	PUNCT
arjefm-1289	555	3	s.	s.	PROPN
arjefm-1289	555	4	,	,	PUNCT
arjefm-1289	555	5	&	&	CCONJ
arjefm-1289	555	6	salisu	salisu	PROPN
arjefm-1289	555	7	,	,	PUNCT
arjefm-1289	555	8	i.	i.	NOUN
arjefm-1289	555	9	(	(	PUNCT
arjefm-1289	555	10	2022	2022	NUM
arjefm-1289	555	11	)	)	PUNCT
arjefm-1289	555	12	.	.	PUNCT
arjefm-1289	556	1	the	the	DET
arjefm-1289	556	2	anatomy	anatomy	NOUN
arjefm-1289	556	3	of	of	ADP
arjefm-1289	556	4	corruption	corruption	NOUN
arjefm-1289	556	5	in	in	ADP
arjefm-1289	556	6	nigeria	nigeria	PROPN
arjefm-1289	556	7	’s	’s	PART
arjefm-1289	556	8	public	public	ADJ
arjefm-1289	556	9	sector	sector	NOUN
arjefm-1289	556	10	:	:	PUNCT
arjefm-1289	556	11	institutional	institutional	ADJ
arjefm-1289	556	12	lapses	lapse	NOUN
arjefm-1289	556	13	and	and	CCONJ
arjefm-1289	556	14	accountability	accountability	NOUN
arjefm-1289	556	15	deficits	deficit	NOUN
arjefm-1289	556	16	.	.	PUNCT
arjefm-1289	557	1	public	public	ADJ
arjefm-1289	557	2	integrity	integrity	NOUN
arjefm-1289	557	3	journal	journal	NOUN
arjefm-1289	557	4	,	,	PUNCT
arjefm-1289	557	5	24(1	24(1	NUM
arjefm-1289	557	6	)	)	PUNCT
arjefm-1289	557	7	,	,	PUNCT
arjefm-1289	557	8	76–90	76–90	NUM
arjefm-1289	557	9	.	.	PUNCT
arjefm-1289	558	1	american	american	PROPN
arjefm-1289	558	2	research	research	PROPN
arjefm-1289	558	3	journal	journal	PROPN
arjefm-1289	558	4	of	of	ADP
arjefm-1289	558	5	economics	economic	NOUN
arjefm-1289	558	6	,	,	PUNCT
arjefm-1289	558	7	finance	finance	NOUN
arjefm-1289	558	8	and	and	CCONJ
arjefm-1289	558	9	management	management	NOUN
arjefm-1289	558	10	volume	volume	NOUN
arjefm-1289	558	11	13	13	NUM
arjefm-1289	558	12	issue	issue	NOUN
arjefm-1289	558	13	4	4	NUM
arjefm-1289	558	14	,	,	PUNCT
arjefm-1289	558	15	october	october	PROPN
arjefm-1289	558	16	-	-	PUNCT
arjefm-1289	558	17	december	december	PROPN
arjefm-1289	558	18	2025	2025	NUM
arjefm-1289	558	19	issn	issn	NOUN
arjefm-1289	558	20	:	:	PUNCT
arjefm-1289	558	21	2836	2836	NUM
arjefm-1289	558	22	-	-	SYM
arjefm-1289	558	23	9416	9416	NUM
arjefm-1289	558	24	impact	impact	NOUN
arjefm-1289	558	25	factor	factor	NOUN
arjefm-1289	558	26	:	:	PUNCT
arjefm-1289	558	27	6.41	6.41	NUM
arjefm-1289	558	28	journal	journal	NOUN
arjefm-1289	558	29	homepage	homepage	NOUN
arjefm-1289	558	30	:	:	PUNCT
arjefm-1289	558	31	https://americaserial.com/journals/index.php/arjefm	https://americaserial.com/journals/index.php/arjefm	PROPN
arjefm-1289	558	32	email	email	NOUN
arjefm-1289	558	33	:	:	PUNCT
arjefm-1289	558	34	contact@americaserial.com	contact@americaserial.com	PROPN
arjefm-1289	558	35	official	official	ADJ
arjefm-1289	558	36	journal	journal	PROPN
arjefm-1289	558	37	of	of	ADP
arjefm-1289	558	38	america	america	PROPN
arjefm-1289	558	39	serial	serial	PROPN
arjefm-1289	558	40	publication	publication	NOUN
arjefm-1289	558	41	american	american	PROPN
arjefm-1289	558	42	research	research	PROPN
arjefm-1289	558	43	journal	journal	PROPN
arjefm-1289	558	44	of	of	ADP
arjefm-1289	558	45	economics	economic	NOUN
arjefm-1289	558	46	,	,	PUNCT
arjefm-1289	558	47	finance	finance	NOUN
arjefm-1289	558	48	and	and	CCONJ
arjefm-1289	558	49	management	management	NOUN
arjefm-1289	558	50	https://americaserial.com/journals/index.php/arjefm	https://americaserial.com/journals/index.php/arjefm	NOUN
arjefm-1289	558	51	,	,	PUNCT
arjefm-1289	558	52	email	email	NOUN
arjefm-1289	558	53	:	:	PUNCT
arjefm-1289	559	1	contact@americaserial.com	contact@americaserial.com	X
arjefm-1289	559	2	78	78	NUM
arjefm-1289	560	1	|	|	ADV
arjefm-1289	560	2	p	p	X
arjefm-1289	560	3	a	a	DET
arjefm-1289	560	4	g	g	NOUN
arjefm-1289	560	5	e	e	NOUN
arjefm-1289	560	6	onyema	onyema	NOUN
arjefm-1289	560	7	,	,	PUNCT
arjefm-1289	560	8	j.	j.	PROPN
arjefm-1289	560	9	,	,	PUNCT
arjefm-1289	560	10	&	&	CCONJ
arjefm-1289	560	11	bello	bello	PROPN
arjefm-1289	560	12	,	,	PUNCT
arjefm-1289	560	13	r.	r.	PROPN
arjefm-1289	560	14	(	(	PUNCT
arjefm-1289	560	15	2023	2023	NUM
arjefm-1289	560	16	)	)	PUNCT
arjefm-1289	560	17	.	.	PUNCT
arjefm-1289	561	1	“	"	PUNCT
arjefm-1289	561	2	fiscal	fiscal	ADJ
arjefm-1289	561	3	technologies	technology	NOUN
arjefm-1289	561	4	and	and	CCONJ
arjefm-1289	561	5	the	the	DET
arjefm-1289	561	6	persistence	persistence	NOUN
arjefm-1289	561	7	of	of	ADP
arjefm-1289	561	8	fraud	fraud	NOUN
arjefm-1289	561	9	in	in	ADP
arjefm-1289	561	10	nigeria	nigeria	PROPN
arjefm-1289	561	11	’s	’s	PART
arjefm-1289	561	12	public	public	ADJ
arjefm-1289	561	13	sector	sector	NOUN
arjefm-1289	561	14	.	.	PUNCT
arjefm-1289	561	15	”	"	PUNCT
arjefm-1289	562	1	public	public	ADJ
arjefm-1289	562	2	accountability	accountability	NOUN
arjefm-1289	562	3	journal	journal	NOUN
arjefm-1289	562	4	,	,	PUNCT
arjefm-1289	562	5	15(1	15(1	NUM
arjefm-1289	562	6	)	)	PUNCT
arjefm-1289	562	7	,	,	PUNCT
arjefm-1289	562	8	51–67	51–67	NUM
arjefm-1289	562	9	.	.	PUNCT
arjefm-1289	563	1	oyinlola	oyinlola	PROPN
arjefm-1289	563	2	,	,	PUNCT
arjefm-1289	563	3	o.	o.	NOUN
arjefm-1289	563	4	m.	m.	NOUN
arjefm-1289	563	5	,	,	PUNCT
arjefm-1289	563	6	folajin	folajin	NOUN
arjefm-1289	563	7	,	,	PUNCT
arjefm-1289	563	8	o.	o.	PROPN
arjefm-1289	563	9	o.	o.	PROPN
arjefm-1289	563	10	,	,	PUNCT
arjefm-1289	563	11	&	&	CCONJ
arjefm-1289	563	12	balogun	balogun	VERB
arjefm-1289	563	13	,	,	PUNCT
arjefm-1289	563	14	j.	j.	PROPN
arjefm-1289	563	15	o.	o.	PROPN
arjefm-1289	563	16	(	(	PUNCT
arjefm-1289	563	17	2017	2017	NUM
arjefm-1289	563	18	)	)	PUNCT
arjefm-1289	563	19	.	.	PUNCT
arjefm-1289	564	1	effects	effect	NOUN
arjefm-1289	564	2	of	of	ADP
arjefm-1289	564	3	integrated	integrate	VERB
arjefm-1289	564	4	financial	financial	ADJ
arjefm-1289	564	5	management	management	NOUN
arjefm-1289	564	6	information	information	NOUN
arjefm-1289	564	7	system	system	NOUN
arjefm-1289	564	8	on	on	ADP
arjefm-1289	564	9	performance	performance	NOUN
arjefm-1289	564	10	of	of	ADP
arjefm-1289	564	11	public	public	ADJ
arjefm-1289	564	12	sector	sector	NOUN
arjefm-1289	564	13	in	in	ADP
arjefm-1289	564	14	nigeria	nigeria	PROPN
arjefm-1289	564	15	.	.	PUNCT
arjefm-1289	565	1	”accounting	”accounting	PROPN
arjefm-1289	565	2	and	and	CCONJ
arjefm-1289	565	3	management	management	NOUN
arjefm-1289	565	4	research	research	NOUN
arjefm-1289	565	5	,	,	PUNCT
arjefm-1289	565	6	4	4	NUM
arjefm-1289	565	7	(	(	PUNCT
arjefm-1289	565	8	7	7	NUM
arjefm-1289	565	9	)	)	PUNCT
arjefm-1289	565	10	,	,	PUNCT
arjefm-1289	565	11	32	32	NUM
arjefm-1289	565	12	-	-	SYM
arjefm-1289	565	13	39	39	NUM
arjefm-1289	565	14	salako	salako	NOUN
arjefm-1289	565	15	,	,	PUNCT
arjefm-1289	565	16	d.	d.	PROPN
arjefm-1289	565	17	,	,	PUNCT
arjefm-1289	565	18	&	&	CCONJ
arjefm-1289	565	19	jimoh	jimoh	ADJ
arjefm-1289	565	20	,	,	PUNCT
arjefm-1289	565	21	t.	t.	PROPN
arjefm-1289	565	22	(	(	PUNCT
arjefm-1289	565	23	2024	2024	NUM
arjefm-1289	565	24	)	)	PUNCT
arjefm-1289	565	25	.	.	PUNCT
arjefm-1289	566	1	“	"	PUNCT
arjefm-1289	566	2	time	time	NOUN
arjefm-1289	566	3	-	-	PUNCT
arjefm-1289	566	4	sensitive	sensitive	ADJ
arjefm-1289	566	5	evaluation	evaluation	NOUN
arjefm-1289	566	6	of	of	ADP
arjefm-1289	566	7	public	public	ADJ
arjefm-1289	566	8	finance	finance	NOUN
arjefm-1289	566	9	reforms	reform	NOUN
arjefm-1289	566	10	in	in	ADP
arjefm-1289	566	11	nigeria	nigeria	PROPN
arjefm-1289	566	12	:	:	PUNCT
arjefm-1289	566	13	a	a	DET
arjefm-1289	566	14	longitudinal	longitudinal	ADJ
arjefm-1289	566	15	review	review	NOUN
arjefm-1289	566	16	.	.	PUNCT
arjefm-1289	566	17	”	"	PUNCT
arjefm-1289	567	1	west	west	PROPN
arjefm-1289	567	2	african	african	ADJ
arjefm-1289	567	3	public	public	PROPN
arjefm-1289	567	4	administration	administration	PROPN
arjefm-1289	567	5	quarterly	quarterly	ADV
arjefm-1289	567	6	,	,	PUNCT
arjefm-1289	567	7	11(2	11(2	NOUN
arjefm-1289	567	8	)	)	PUNCT
arjefm-1289	567	9	,	,	PUNCT
arjefm-1289	567	10	92–108	92–108	NUM
arjefm-1289	567	11	.	.	PUNCT
arjefm-1289	567	12	salihu	salihu	NOUN
arjefm-1289	567	13	,	,	PUNCT
arjefm-1289	567	14	m.	m.	NOUN
arjefm-1289	567	15	,	,	PUNCT
arjefm-1289	567	16	&	&	CCONJ
arjefm-1289	567	17	oloruntoba	oloruntoba	PROPN
arjefm-1289	567	18	,	,	PUNCT
arjefm-1289	567	19	e.	e.	PROPN
arjefm-1289	567	20	(	(	PUNCT
arjefm-1289	567	21	2023	2023	NUM
arjefm-1289	567	22	)	)	PUNCT
arjefm-1289	567	23	.	.	PUNCT
arjefm-1289	568	1	“	"	PUNCT
arjefm-1289	568	2	evaluating	evaluate	VERB
arjefm-1289	568	3	the	the	DET
arjefm-1289	568	4	impact	impact	NOUN
arjefm-1289	568	5	of	of	ADP
arjefm-1289	568	6	tsa	tsa	NOUN
arjefm-1289	568	7	and	and	CCONJ
arjefm-1289	568	8	ippis	ippis	NOUN
arjefm-1289	568	9	on	on	ADP
arjefm-1289	568	10	financial	financial	ADJ
arjefm-1289	568	11	transparency	transparency	NOUN
arjefm-1289	568	12	in	in	ADP
arjefm-1289	568	13	nigeria	nigeria	PROPN
arjefm-1289	568	14	.	.	PUNCT
arjefm-1289	568	15	”	"	PUNCT
arjefm-1289	569	1	international	international	ADJ
arjefm-1289	569	2	review	review	NOUN
arjefm-1289	569	3	of	of	ADP
arjefm-1289	569	4	public	public	ADJ
arjefm-1289	569	5	finance	finance	NOUN
arjefm-1289	569	6	and	and	CCONJ
arjefm-1289	569	7	economics	economic	NOUN
arjefm-1289	569	8	,	,	PUNCT
arjefm-1289	569	9	11(3	11(3	NUM
arjefm-1289	569	10	)	)	PUNCT
arjefm-1289	569	11	,	,	PUNCT
arjefm-1289	569	12	101	101	NUM
arjefm-1289	569	13	–	–	SYM
arjefm-1289	569	14	117	117	NUM
arjefm-1289	569	15	.	.	PUNCT
arjefm-1289	569	16	.	.	PUNCT
arjefm-1289	570	1	ugada	ugada	PROPN
arjefm-1289	570	2	,	,	PUNCT
arjefm-1289	570	3	m.o	m.o	PROPN
arjefm-1289	570	4	.	.	PROPN
arjefm-1289	570	5	&	&	CCONJ
arjefm-1289	570	6	eze	eze	PROPN
arjefm-1289	570	7	,	,	PUNCT
arjefm-1289	570	8	f.o.(2024	f.o.(2024	PROPN
arjefm-1289	570	9	)	)	PUNCT
arjefm-1289	570	10	.	.	PUNCT
arjefm-1289	571	1	effect	effect	NOUN
arjefm-1289	571	2	of	of	ADP
arjefm-1289	571	3	integrated	integrate	VERB
arjefm-1289	571	4	personnel	personnel	NOUN
arjefm-1289	571	5	and	and	CCONJ
arjefm-1289	571	6	payroll	payroll	NOUN
arjefm-1289	571	7	information	information	NOUN
arjefm-1289	571	8	system	system	NOUN
arjefm-1289	571	9	(	(	PUNCT
arjefm-1289	571	10	ippis	ippis	PROPN
arjefm-1289	571	11	)	)	PUNCT
arjefm-1289	571	12	on	on	ADP
arjefm-1289	571	13	personnel	personnel	NOUN
arjefm-1289	571	14	cost	cost	NOUN
arjefm-1289	571	15	in	in	ADP
arjefm-1289	571	16	nigeria	nigeria	PROPN
arjefm-1289	571	17	civil	civil	ADJ
arjefm-1289	571	18	service	service	NOUN
arjefm-1289	571	19	(	(	PUNCT
arjefm-1289	571	20	2015	2015	NUM
arjefm-1289	571	21	-	-	SYM
arjefm-1289	571	22	2020	2020	NUM
arjefm-1289	571	23	)	)	PUNCT
arjefm-1289	571	24	.	.	PUNCT
arjefm-1289	572	1	afican	afican	PROPN
arjefm-1289	572	2	journal	journal	PROPN
arjefm-1289	572	3	of	of	ADP
arjefm-1289	572	4	social	social	ADJ
arjefm-1289	572	5	and	and	CCONJ
arjefm-1289	572	6	behavioural	behavioural	ADJ
arjefm-1289	572	7	sciences	science	NOUN
arjefm-1289	572	8	,	,	PUNCT
arjefm-1289	572	9	14(4	14(4	NUM
arjefm-1289	572	10	)	)	PUNCT
arjefm-1289	572	11	.	.	PUNCT
arjefm-1289	572	12	.	.	PUNCT
arjefm-1289	573	1	world	world	PROPN
arjefm-1289	573	2	bank	bank	PROPN
arjefm-1289	573	3	.	.	PUNCT
arjefm-1289	574	1	(	(	PUNCT
arjefm-1289	574	2	2023	2023	NUM
arjefm-1289	574	3	)	)	PUNCT
arjefm-1289	574	4	.	.	PUNCT
arjefm-1289	575	1	enhancing	enhance	VERB
arjefm-1289	575	2	public	public	ADJ
arjefm-1289	575	3	sector	sector	NOUN
arjefm-1289	575	4	efficiency	efficiency	NOUN
arjefm-1289	575	5	in	in	ADP
arjefm-1289	575	6	nigeria	nigeria	PROPN
arjefm-1289	575	7	:	:	PUNCT
arjefm-1289	575	8	opportunities	opportunity	NOUN
arjefm-1289	575	9	and	and	CCONJ
arjefm-1289	575	10	reforms	reform	NOUN
arjefm-1289	575	11	.	.	PUNCT
arjefm-1289	576	1	world	world	PROPN
arjefm-1289	576	2	bank	bank	PROPN
arjefm-1289	576	3	publications	publication	NOUN
arjefm-1289	576	4	.	.	PUNCT
arjefm-1289	577	1	zeinaba	zeinaba	PROPN
arjefm-1289	577	2	,	,	PUNCT
arjefm-1289	577	3	d.	d.	PROPN
arjefm-1289	577	4	m.	m.	PROPN
arjefm-1289	577	5	,	,	PUNCT
arjefm-1289	577	6	adebisi	adebisi	PROPN
arjefm-1289	577	7	,	,	PUNCT
arjefm-1289	577	8	j.	j.	PROPN
arjefm-1289	577	9	f.	f.	PROPN
arjefm-1289	577	10	,	,	PUNCT
arjefm-1289	577	11	sani	sani	PROPN
arjefm-1289	577	12	,	,	PUNCT
arjefm-1289	577	13	a.	a.	PROPN
arjefm-1289	577	14	b.	b.	PROPN
arjefm-1289	577	15	,	,	PUNCT
arjefm-1289	577	16	&	&	CCONJ
arjefm-1289	577	17	akoje	akoje	PROPN
arjefm-1289	577	18	,	,	PUNCT
arjefm-1289	577	19	m.	m.	PROPN
arjefm-1289	577	20	e.	e.	PROPN
arjefm-1289	577	21	(	(	PUNCT
arjefm-1289	577	22	2024	2024	NUM
arjefm-1289	577	23	)	)	PUNCT
arjefm-1289	577	24	.	.	PUNCT
arjefm-1289	578	1	effect	effect	NOUN
arjefm-1289	578	2	of	of	ADP
arjefm-1289	578	3	internal	internal	ADJ
arjefm-1289	578	4	control	control	NOUN
arjefm-1289	578	5	systems	system	NOUN
arjefm-1289	578	6	on	on	ADP
arjefm-1289	578	7	fraud	fraud	NOUN
arjefm-1289	578	8	management	management	NOUN
arjefm-1289	578	9	in	in	ADP
arjefm-1289	578	10	nigerian	nigerian	ADJ
arjefm-1289	578	11	public	public	ADJ
arjefm-1289	578	12	sector	sector	NOUN
arjefm-1289	578	13	.	.	PUNCT
arjefm-1289	579	1	international	international	ADJ
arjefm-1289	579	2	journal	journal	NOUN
arjefm-1289	579	3	of	of	ADP
arjefm-1289	579	4	capacity	capacity	NOUN
arjefm-1289	579	5	building	build	VERB
arjefm-1289	579	6	in	in	ADP
arjefm-1289	579	7	education	education	NOUN
arjefm-1289	579	8	and	and	CCONJ
arjefm-1289	579	9	management	management	NOUN
arjefm-1289	579	10	,	,	PUNCT
arjefm-1289	579	11	6(6	6(6	NOUN
arjefm-1289	579	12	)	)	PUNCT
arjefm-1289	579	13	,	,	PUNCT
arjefm-1289	579	14	24	24	NUM
arjefm-1289	579	15	-	-	SYM
arjefm-1289	579	16	40	40	NUM
arjefm-1289	579	17	.	.	PUNCT