id	sid	tid	token	lemma	pos
fbem-22228	1	1	frontiers	frontier	NOUN
fbem-22228	1	2	in	in	ADP
fbem-22228	1	3	business	business	NOUN
fbem-22228	1	4	,	,	PUNCT
fbem-22228	1	5	economics	economic	NOUN
fbem-22228	1	6	and	and	CCONJ
fbem-22228	1	7	management	management	NOUN
fbem-22228	1	8	issn	issn	PROPN
fbem-22228	1	9	:	:	PUNCT
fbem-22228	1	10	2766	2766	NUM
fbem-22228	1	11	-	-	PUNCT
fbem-22228	1	12	824x	824x	NUM
fbem-22228	1	13	|	|	ADJ
fbem-22228	1	14	vol	vol	NOUN
fbem-22228	1	15	.	.	PROPN
fbem-22228	1	16	15	15	NUM
fbem-22228	1	17	,	,	PUNCT
fbem-22228	1	18	no	no	INTJ
fbem-22228	1	19	.	.	NOUN
fbem-22228	1	20	2	2	NUM
fbem-22228	1	21	,	,	PUNCT
fbem-22228	1	22	2024	2024	NUM
fbem-22228	1	23	60	60	NUM
fbem-22228	1	24	research	research	NOUN
fbem-22228	1	25	on	on	ADP
fbem-22228	1	26	the	the	DET
fbem-22228	1	27	path	path	NOUN
fbem-22228	1	28	of	of	ADP
fbem-22228	1	29	financial	financial	ADJ
fbem-22228	1	30	accounting	accounting	NOUN
fbem-22228	1	31	transformation	transformation	NOUN
fbem-22228	1	32	to	to	ADP
fbem-22228	1	33	management	management	NOUN
fbem-22228	1	34	accounting	accounting	NOUN
fbem-22228	1	35	in	in	ADP
fbem-22228	1	36	the	the	DET
fbem-22228	1	37	big	big	ADJ
fbem-22228	1	38	data	data	PROPN
fbem-22228	1	39	era	era	NOUN
fbem-22228	1	40	xue	xue	PROPN
fbem-22228	1	41	yang	yang	PROPN
fbem-22228	1	42	*	*	PROPN
fbem-22228	1	43	school	school	NOUN
fbem-22228	1	44	of	of	ADP
fbem-22228	1	45	economics	economic	NOUN
fbem-22228	1	46	and	and	CCONJ
fbem-22228	1	47	management	management	NOUN
fbem-22228	1	48	,	,	PUNCT
fbem-22228	1	49	southwest	southwest	ADJ
fbem-22228	1	50	petroleum	petroleum	PROPN
fbem-22228	1	51	university	university	PROPN
fbem-22228	1	52	,	,	PUNCT
fbem-22228	1	53	chengdu	chengdu	PROPN
fbem-22228	1	54	610500	610500	NUM
fbem-22228	1	55	,	,	PUNCT
fbem-22228	1	56	china	china	PROPN
fbem-22228	1	57	abstract	abstract	NOUN
fbem-22228	1	58	:	:	PUNCT
fbem-22228	1	59	this	this	DET
fbem-22228	1	60	paper	paper	NOUN
fbem-22228	1	61	explores	explore	VERB
fbem-22228	1	62	the	the	DET
fbem-22228	1	63	significance	significance	NOUN
fbem-22228	1	64	,	,	PUNCT
fbem-22228	1	65	existing	exist	VERB
fbem-22228	1	66	problems	problem	NOUN
fbem-22228	1	67	,	,	PUNCT
fbem-22228	1	68	and	and	CCONJ
fbem-22228	1	69	strategies	strategy	NOUN
fbem-22228	1	70	for	for	ADP
fbem-22228	1	71	addressing	address	VERB
fbem-22228	1	72	the	the	DET
fbem-22228	1	73	transformation	transformation	NOUN
fbem-22228	1	74	of	of	ADP
fbem-22228	1	75	financial	financial	ADJ
fbem-22228	1	76	accounting	accounting	NOUN
fbem-22228	1	77	to	to	ADP
fbem-22228	1	78	management	management	NOUN
fbem-22228	1	79	accounting	accounting	NOUN
fbem-22228	1	80	in	in	ADP
fbem-22228	1	81	the	the	DET
fbem-22228	1	82	era	era	NOUN
fbem-22228	1	83	of	of	ADP
fbem-22228	1	84	big	big	ADJ
fbem-22228	1	85	data	datum	NOUN
fbem-22228	1	86	.	.	PUNCT
fbem-22228	2	1	it	it	PRON
fbem-22228	2	2	first	first	ADV
fbem-22228	2	3	elucidates	elucidate	VERB
fbem-22228	2	4	the	the	DET
fbem-22228	2	5	importance	importance	NOUN
fbem-22228	2	6	of	of	ADP
fbem-22228	2	7	the	the	DET
fbem-22228	2	8	transformation	transformation	NOUN
fbem-22228	2	9	,	,	PUNCT
fbem-22228	2	10	includi	includi	PROPN
fbem-22228	2	11	ng	ng	PROPN
fbem-22228	2	12	enhancing	enhance	VERB
fbem-22228	2	13	decision	decision	NOUN
fbem-22228	2	14	support	support	NOUN
fbem-22228	2	15	,	,	PUNCT
fbem-22228	2	16	conducting	conduct	VERB
fbem-22228	2	17	cost	cost	NOUN
fbem-22228	2	18	-	-	PUNCT
fbem-22228	2	19	benefit	benefit	NOUN
fbem-22228	2	20	analysis	analysis	NOUN
fbem-22228	2	21	,	,	PUNCT
fbem-22228	2	22	and	and	CCONJ
fbem-22228	2	23	improving	improve	VERB
fbem-22228	2	24	performance	performance	NOUN
fbem-22228	2	25	.	.	PUNCT
fbem-22228	3	1	subsequently	subsequently	ADV
fbem-22228	3	2	,	,	PUNCT
fbem-22228	3	3	it	it	PRON
fbem-22228	3	4	analyzes	analyze	VERB
fbem-22228	3	5	the	the	DET
fbem-22228	3	6	problems	problem	NOUN
fbem-22228	3	7	encountered	encounter	VERB
fbem-22228	3	8	during	during	ADP
fbem-22228	3	9	the	the	DET
fbem-22228	3	10	transformation	transformation	NOUN
fbem-22228	3	11	process	process	NOUN
fbem-22228	3	12	,	,	PUNCT
fbem-22228	3	13	such	such	ADJ
fbem-22228	3	14	as	as	ADP
fbem-22228	3	15	lack	lack	NOUN
fbem-22228	3	16	of	of	ADP
fbem-22228	3	17	skills	skill	NOUN
fbem-22228	3	18	and	and	CCONJ
fbem-22228	3	19	knowledge	knowledge	NOUN
fbem-22228	3	20	,	,	PUNCT
fbem-22228	3	21	low	low	ADJ
fbem-22228	3	22	utilization	utilization	NOUN
fbem-22228	3	23	of	of	ADP
fbem-22228	3	24	data	datum	NOUN
fbem-22228	3	25	resources	resource	NOUN
fbem-22228	3	26	,	,	PUNCT
fbem-22228	3	27	and	and	CCONJ
fbem-22228	3	28	difficulties	difficulty	NOUN
fbem-22228	3	29	in	in	ADP
fbem-22228	3	30	system	system	NOUN
fbem-22228	3	31	integration	integration	NOUN
fbem-22228	3	32	.	.	PUNCT
fbem-22228	4	1	it	it	PRON
fbem-22228	4	2	then	then	ADV
fbem-22228	4	3	proposes	propose	VERB
fbem-22228	4	4	countermeasures	countermeasure	NOUN
fbem-22228	4	5	to	to	PART
fbem-22228	4	6	address	address	VERB
fbem-22228	4	7	these	these	DET
fbem-22228	4	8	issues	issue	NOUN
fbem-22228	4	9	,	,	PUNCT
fbem-22228	4	10	including	include	VERB
fbem-22228	4	11	technological	technological	ADJ
fbem-22228	4	12	capacity	capacity	NOUN
fbem-22228	4	13	building	building	NOUN
fbem-22228	4	14	,	,	PUNCT
fbem-22228	4	15	talent	talent	NOUN
fbem-22228	4	16	training	training	NOUN
fbem-22228	4	17	and	and	CCONJ
fbem-22228	4	18	recruitment	recruitment	NOUN
fbem-22228	4	19	,	,	PUNCT
fbem-22228	4	20	system	system	NOUN
fbem-22228	4	21	integration	integration	NOUN
fbem-22228	4	22	coordination	coordination	NOUN
fbem-22228	4	23	,	,	PUNCT
fbem-22228	4	24	and	and	CCONJ
fbem-22228	4	25	enhancement	enhancement	NOUN
fbem-22228	4	26	of	of	ADP
fbem-22228	4	27	management	management	NOUN
fbem-22228	4	28	accounting	accounting	NOUN
fbem-22228	4	29	decision	decision	NOUN
fbem-22228	4	30	analysis	analysis	NOUN
fbem-22228	4	31	capabilities	capability	NOUN
fbem-22228	4	32	.	.	PUNCT
fbem-22228	5	1	finally	finally	ADV
fbem-22228	5	2	,	,	PUNCT
fbem-22228	5	3	it	it	PRON
fbem-22228	5	4	points	point	VERB
fbem-22228	5	5	out	out	ADP
fbem-22228	5	6	that	that	SCONJ
fbem-22228	5	7	as	as	SCONJ
fbem-22228	5	8	technology	technology	NOUN
fbem-22228	5	9	and	and	CCONJ
fbem-22228	5	10	market	market	NOUN
fbem-22228	5	11	environments	environment	NOUN
fbem-22228	5	12	evolve	evolve	VERB
fbem-22228	5	13	,	,	PUNCT
fbem-22228	5	14	this	this	DET
fbem-22228	5	15	transformation	transformation	NOUN
fbem-22228	5	16	will	will	AUX
fbem-22228	5	17	continue	continue	VERB
fbem-22228	5	18	to	to	PART
fbem-22228	5	19	deepen	deepen	VERB
fbem-22228	5	20	,	,	PUNCT
fbem-22228	5	21	necessitating	necessitate	VERB
fbem-22228	5	22	continuous	continuous	ADJ
fbem-22228	5	23	skill	skill	NOUN
fbem-22228	5	24	enhancement	enhancement	NOUN
fbem-22228	5	25	for	for	ADP
fbem-22228	5	26	professionals	professional	NOUN
fbem-22228	5	27	in	in	ADP
fbem-22228	5	28	the	the	DET
fbem-22228	5	29	financial	financial	ADJ
fbem-22228	5	30	accounting	accounting	NOUN
fbem-22228	5	31	field	field	NOUN
fbem-22228	5	32	and	and	CCONJ
fbem-22228	5	33	proactive	proactive	ADJ
fbem-22228	5	34	adaptation	adaptation	NOUN
fbem-22228	5	35	by	by	ADP
fbem-22228	5	36	enterprises	enterprise	NOUN
fbem-22228	5	37	to	to	PART
fbem-22228	5	38	enhance	enhance	VERB
fbem-22228	5	39	competitiveness	competitiveness	NOUN
fbem-22228	5	40	.	.	PUNCT
fbem-22228	6	1	keywords	keyword	NOUN
fbem-22228	6	2	:	:	PUNCT
fbem-22228	6	3	big	big	ADJ
fbem-22228	6	4	data	data	PROPN
fbem-22228	6	5	era	era	NOUN
fbem-22228	6	6	,	,	PUNCT
fbem-22228	6	7	financial	financial	ADJ
fbem-22228	6	8	accounting	accounting	NOUN
fbem-22228	6	9	,	,	PUNCT
fbem-22228	6	10	management	management	NOUN
fbem-22228	6	11	accounting	accounting	NOUN
fbem-22228	6	12	,	,	PUNCT
fbem-22228	6	13	transformation	transformation	NOUN
fbem-22228	6	14	.	.	PUNCT
fbem-22228	7	1	1	1	X
fbem-22228	7	2	.	.	X
fbem-22228	7	3	introduction	introduction	NOUN
fbem-22228	7	4	in	in	ADP
fbem-22228	7	5	the	the	DET
fbem-22228	7	6	current	current	ADJ
fbem-22228	7	7	era	era	NOUN
fbem-22228	7	8	,	,	PUNCT
fbem-22228	7	9	big	big	ADJ
fbem-22228	7	10	data	datum	NOUN
fbem-22228	7	11	has	have	AUX
fbem-22228	7	12	become	become	VERB
fbem-22228	7	13	a	a	DET
fbem-22228	7	14	significant	significant	ADJ
fbem-22228	7	15	force	force	NOUN
fbem-22228	7	16	driving	drive	VERB
fbem-22228	7	17	business	business	NOUN
fbem-22228	7	18	and	and	CCONJ
fbem-22228	7	19	technological	technological	ADJ
fbem-22228	7	20	innovation	innovation	NOUN
fbem-22228	7	21	.	.	PUNCT
fbem-22228	8	1	the	the	DET
fbem-22228	8	2	rise	rise	NOUN
fbem-22228	8	3	of	of	ADP
fbem-22228	8	4	big	big	ADJ
fbem-22228	8	5	data	datum	NOUN
fbem-22228	8	6	has	have	AUX
fbem-22228	8	7	transformed	transform	VERB
fbem-22228	8	8	the	the	DET
fbem-22228	8	9	way	way	NOUN
fbem-22228	8	10	businesses	business	NOUN
fbem-22228	8	11	operate	operate	VERB
fbem-22228	8	12	,	,	PUNCT
fbem-22228	8	13	particularly	particularly	ADV
fbem-22228	8	14	evident	evident	ADJ
fbem-22228	8	15	in	in	ADP
fbem-22228	8	16	the	the	DET
fbem-22228	8	17	field	field	NOUN
fbem-22228	8	18	of	of	ADP
fbem-22228	8	19	accounting	accounting	NOUN
fbem-22228	8	20	.	.	PUNCT
fbem-22228	9	1	with	with	ADP
fbem-22228	9	2	the	the	DET
fbem-22228	9	3	maturity	maturity	NOUN
fbem-22228	9	4	and	and	CCONJ
fbem-22228	9	5	widespread	widespread	ADJ
fbem-22228	9	6	application	application	NOUN
fbem-22228	9	7	of	of	ADP
fbem-22228	9	8	big	big	ADJ
fbem-22228	9	9	data	datum	NOUN
fbem-22228	9	10	technology	technology	NOUN
fbem-22228	9	11	,	,	PUNCT
fbem-22228	9	12	financial	financial	ADJ
fbem-22228	9	13	accounting	accounting	NOUN
fbem-22228	9	14	is	be	AUX
fbem-22228	9	15	no	no	ADV
fbem-22228	9	16	longer	long	ADV
fbem-22228	9	17	confined	confine	VERB
fbem-22228	9	18	to	to	ADP
fbem-22228	9	19	traditional	traditional	ADJ
fbem-22228	9	20	data	datum	NOUN
fbem-22228	9	21	collection	collection	NOUN
fbem-22228	9	22	,	,	PUNCT
fbem-22228	9	23	reporting	reporting	NOUN
fbem-22228	9	24	,	,	PUNCT
fbem-22228	9	25	and	and	CCONJ
fbem-22228	9	26	auditing	auditing	NOUN
fbem-22228	9	27	.	.	PUNCT
fbem-22228	10	1	instead	instead	ADV
fbem-22228	10	2	,	,	PUNCT
fbem-22228	10	3	it	it	PRON
fbem-22228	10	4	increasingly	increasingly	ADV
fbem-22228	10	5	involves	involve	VERB
fbem-22228	10	6	actively	actively	ADV
fbem-22228	10	7	participating	participate	VERB
fbem-22228	10	8	in	in	ADP
fbem-22228	10	9	the	the	DET
fbem-22228	10	10	process	process	NOUN
fbem-22228	10	11	of	of	ADP
fbem-22228	10	12	corporate	corporate	ADJ
fbem-22228	10	13	decisionmaking	decisionmaking	NOUN
fbem-22228	10	14	and	and	CCONJ
fbem-22228	10	15	strategic	strategic	ADJ
fbem-22228	10	16	planning	planning	NOUN
fbem-22228	10	17	.	.	PUNCT
fbem-22228	11	1	this	this	DET
fbem-22228	11	2	shift	shift	NOUN
fbem-22228	11	3	provides	provide	VERB
fbem-22228	11	4	an	an	DET
fbem-22228	11	5	opportunity	opportunity	NOUN
fbem-22228	11	6	for	for	ADP
fbem-22228	11	7	the	the	DET
fbem-22228	11	8	digitization	digitization	NOUN
fbem-22228	11	9	transformation	transformation	NOUN
fbem-22228	11	10	of	of	ADP
fbem-22228	11	11	financial	financial	ADJ
fbem-22228	11	12	accounting	accounting	NOUN
fbem-22228	11	13	towards	towards	ADP
fbem-22228	11	14	management	management	NOUN
fbem-22228	11	15	accounting	accounting	NOUN
fbem-22228	11	16	.	.	PUNCT
fbem-22228	12	1	as	as	ADP
fbem-22228	12	2	the	the	DET
fbem-22228	12	3	primary	primary	ADJ
fbem-22228	12	4	support	support	NOUN
fbem-22228	12	5	system	system	NOUN
fbem-22228	12	6	for	for	ADP
fbem-22228	12	7	internal	internal	ADJ
fbem-22228	12	8	decision	decision	NOUN
fbem-22228	12	9	-	-	PUNCT
fbem-22228	12	10	making	making	NOUN
fbem-22228	12	11	within	within	ADP
fbem-22228	12	12	enterprises	enterprise	NOUN
fbem-22228	12	13	,	,	PUNCT
fbem-22228	12	14	the	the	DET
fbem-22228	12	15	digitization	digitization	NOUN
fbem-22228	12	16	transformation	transformation	NOUN
fbem-22228	12	17	of	of	ADP
fbem-22228	12	18	management	management	NOUN
fbem-22228	12	19	accounting	accounting	NOUN
fbem-22228	12	20	is	be	AUX
fbem-22228	12	21	an	an	DET
fbem-22228	12	22	inherent	inherent	ADJ
fbem-22228	12	23	requirement	requirement	NOUN
fbem-22228	12	24	to	to	PART
fbem-22228	12	25	adapt	adapt	VERB
fbem-22228	12	26	to	to	ADP
fbem-22228	12	27	the	the	DET
fbem-22228	12	28	trends	trend	NOUN
fbem-22228	12	29	of	of	ADP
fbem-22228	12	30	the	the	DET
fbem-22228	12	31	times	time	NOUN
fbem-22228	12	32	and	and	CCONJ
fbem-22228	12	33	enhance	enhance	VERB
fbem-22228	12	34	the	the	DET
fbem-22228	12	35	efficiency	efficiency	NOUN
fbem-22228	12	36	of	of	ADP
fbem-22228	12	37	corporate	corporate	ADJ
fbem-22228	12	38	decisionmaking	decisionmaking	NOUN
fbem-22228	12	39	.	.	PUNCT
fbem-22228	13	1	this	this	DET
fbem-22228	13	2	digitization	digitization	NOUN
fbem-22228	13	3	transformation	transformation	NOUN
fbem-22228	13	4	not	not	PART
fbem-22228	13	5	only	only	ADV
fbem-22228	13	6	affects	affect	VERB
fbem-22228	13	7	the	the	DET
fbem-22228	13	8	internal	internal	ADJ
fbem-22228	13	9	operational	operational	ADJ
fbem-22228	13	10	efficiency	efficiency	NOUN
fbem-22228	13	11	of	of	ADP
fbem-22228	13	12	enterprises	enterprise	NOUN
fbem-22228	13	13	but	but	CCONJ
fbem-22228	13	14	also	also	ADV
fbem-22228	13	15	involves	involve	VERB
fbem-22228	13	16	their	their	PRON
fbem-22228	13	17	ability	ability	NOUN
fbem-22228	13	18	to	to	PART
fbem-22228	13	19	respond	respond	VERB
fbem-22228	13	20	flexibly	flexibly	ADV
fbem-22228	13	21	to	to	ADP
fbem-22228	13	22	market	market	NOUN
fbem-22228	13	23	competition	competition	NOUN
fbem-22228	13	24	and	and	CCONJ
fbem-22228	13	25	make	make	VERB
fbem-22228	13	26	strategic	strategic	ADJ
fbem-22228	13	27	decisions	decision	NOUN
fbem-22228	13	28	with	with	ADP
fbem-22228	13	29	acuity	acuity	NOUN
fbem-22228	13	30	.	.	PUNCT
fbem-22228	14	1	therefore	therefore	ADV
fbem-22228	14	2	,	,	PUNCT
fbem-22228	14	3	researching	research	VERB
fbem-22228	14	4	the	the	DET
fbem-22228	14	5	pathway	pathway	NOUN
fbem-22228	14	6	of	of	ADP
fbem-22228	14	7	the	the	DET
fbem-22228	14	8	digitization	digitization	NOUN
fbem-22228	14	9	transformation	transformation	NOUN
fbem-22228	14	10	of	of	ADP
fbem-22228	14	11	financial	financial	ADJ
fbem-22228	14	12	accounting	accounting	NOUN
fbem-22228	14	13	towards	towards	ADP
fbem-22228	14	14	management	management	NOUN
fbem-22228	14	15	accounting	accounting	NOUN
fbem-22228	14	16	in	in	ADP
fbem-22228	14	17	the	the	DET
fbem-22228	14	18	era	era	NOUN
fbem-22228	14	19	of	of	ADP
fbem-22228	14	20	big	big	ADJ
fbem-22228	14	21	data	datum	NOUN
fbem-22228	14	22	is	be	AUX
fbem-22228	14	23	of	of	ADP
fbem-22228	14	24	significant	significant	ADJ
fbem-22228	14	25	importance	importance	NOUN
fbem-22228	14	26	.	.	PUNCT
fbem-22228	15	1	currently	currently	ADV
fbem-22228	15	2	,	,	PUNCT
fbem-22228	15	3	many	many	ADJ
fbem-22228	15	4	scholars	scholar	NOUN
fbem-22228	15	5	have	have	AUX
fbem-22228	15	6	conducted	conduct	VERB
fbem-22228	15	7	research	research	NOUN
fbem-22228	15	8	on	on	ADP
fbem-22228	15	9	the	the	DET
fbem-22228	15	10	transformation	transformation	NOUN
fbem-22228	15	11	from	from	ADP
fbem-22228	15	12	financial	financial	ADJ
fbem-22228	15	13	accounting	accounting	NOUN
fbem-22228	15	14	to	to	ADP
fbem-22228	15	15	management	management	NOUN
fbem-22228	15	16	accounting	accounting	NOUN
fbem-22228	15	17	.	.	PUNCT
fbem-22228	16	1	for	for	ADP
fbem-22228	16	2	example	example	NOUN
fbem-22228	16	3	,	,	PUNCT
fbem-22228	16	4	zhang	zhang	PROPN
fbem-22228	16	5	simeng	simeng	PROPN
fbem-22228	16	6	elaborated	elaborate	VERB
fbem-22228	16	7	on	on	ADP
fbem-22228	16	8	how	how	SCONJ
fbem-22228	16	9	enterprise	enterprise	NOUN
fbem-22228	16	10	financial	financial	ADJ
fbem-22228	16	11	work	work	NOUN
fbem-22228	16	12	evolves	evolve	VERB
fbem-22228	16	13	from	from	ADP
fbem-22228	16	14	financial	financial	ADJ
fbem-22228	16	15	accounting	accounting	NOUN
fbem-22228	16	16	to	to	ADP
fbem-22228	16	17	management	management	NOUN
fbem-22228	16	18	accounting	accounting	NOUN
fbem-22228	16	19	in	in	ADP
fbem-22228	16	20	the	the	DET
fbem-22228	16	21	context	context	NOUN
fbem-22228	16	22	of	of	ADP
fbem-22228	16	23	big	big	ADJ
fbem-22228	16	24	data	datum	NOUN
fbem-22228	16	25	,	,	PUNCT
fbem-22228	16	26	focusing	focus	VERB
fbem-22228	16	27	on	on	ADP
fbem-22228	16	28	the	the	DET
fbem-22228	16	29	impact	impact	NOUN
fbem-22228	16	30	of	of	ADP
fbem-22228	16	31	big	big	ADJ
fbem-22228	16	32	data	datum	NOUN
fbem-22228	16	33	on	on	ADP
fbem-22228	16	34	enterprise	enterprise	NOUN
fbem-22228	16	35	financial	financial	ADJ
fbem-22228	16	36	management	management	NOUN
fbem-22228	16	37	,	,	PUNCT
fbem-22228	16	38	the	the	DET
fbem-22228	16	39	necessity	necessity	NOUN
fbem-22228	16	40	of	of	ADP
fbem-22228	16	41	transformation	transformation	NOUN
fbem-22228	16	42	from	from	ADP
fbem-22228	16	43	financial	financial	ADJ
fbem-22228	16	44	accounting	accounting	NOUN
fbem-22228	16	45	to	to	ADP
fbem-22228	16	46	management	management	NOUN
fbem-22228	16	47	accounting	accounting	NOUN
fbem-22228	16	48	,	,	PUNCT
fbem-22228	16	49	and	and	CCONJ
fbem-22228	16	50	the	the	DET
fbem-22228	16	51	pathway	pathway	NOUN
fbem-22228	16	52	of	of	ADP
fbem-22228	16	53	transformation	transformation	NOUN
fbem-22228	16	54	.	.	PUNCT
fbem-22228	17	1	zhang	zhang	PROPN
fbem-22228	17	2	huidan	huidan	PROPN
fbem-22228	17	3	and	and	CCONJ
fbem-22228	17	4	others	other	NOUN
fbem-22228	17	5	analyzed	analyze	VERB
fbem-22228	17	6	the	the	DET
fbem-22228	17	7	inevitability	inevitability	NOUN
fbem-22228	17	8	of	of	ADP
fbem-22228	17	9	the	the	DET
fbem-22228	17	10	transformation	transformation	NOUN
fbem-22228	17	11	from	from	ADP
fbem-22228	17	12	financial	financial	ADJ
fbem-22228	17	13	accounting	accounting	NOUN
fbem-22228	17	14	to	to	ADP
fbem-22228	17	15	management	management	NOUN
fbem-22228	17	16	accounting	accounting	NOUN
fbem-22228	17	17	in	in	ADP
fbem-22228	17	18	the	the	DET
fbem-22228	17	19	context	context	NOUN
fbem-22228	17	20	of	of	ADP
fbem-22228	17	21	big	big	ADJ
fbem-22228	17	22	data	datum	NOUN
fbem-22228	17	23	and	and	CCONJ
fbem-22228	17	24	proposed	propose	VERB
fbem-22228	17	25	the	the	DET
fbem-22228	17	26	pathway	pathway	NOUN
fbem-22228	17	27	for	for	ADP
fbem-22228	17	28	this	this	DET
fbem-22228	17	29	transformation	transformation	NOUN
fbem-22228	17	30	.	.	PUNCT
fbem-22228	18	1	fu	fu	PROPN
fbem-22228	18	2	hongying	hongying	PROPN
fbem-22228	18	3	emphasized	emphasize	VERB
fbem-22228	18	4	the	the	DET
fbem-22228	18	5	urgency	urgency	NOUN
fbem-22228	18	6	of	of	ADP
fbem-22228	18	7	the	the	DET
fbem-22228	18	8	transformation	transformation	NOUN
fbem-22228	18	9	from	from	ADP
fbem-22228	18	10	financial	financial	ADJ
fbem-22228	18	11	accounting	accounting	NOUN
fbem-22228	18	12	to	to	ADP
fbem-22228	18	13	management	management	NOUN
fbem-22228	18	14	accounting	accounting	NOUN
fbem-22228	18	15	in	in	ADP
fbem-22228	18	16	the	the	DET
fbem-22228	18	17	era	era	NOUN
fbem-22228	18	18	of	of	ADP
fbem-22228	18	19	big	big	ADJ
fbem-22228	18	20	data	datum	NOUN
fbem-22228	18	21	,	,	PUNCT
fbem-22228	18	22	analyzed	analyze	VERB
fbem-22228	18	23	the	the	DET
fbem-22228	18	24	problems	problem	NOUN
fbem-22228	18	25	and	and	CCONJ
fbem-22228	18	26	reasons	reason	NOUN
fbem-22228	18	27	for	for	ADP
fbem-22228	18	28	the	the	DET
fbem-22228	18	29	transformation	transformation	NOUN
fbem-22228	18	30	of	of	ADP
fbem-22228	18	31	traditional	traditional	ADJ
fbem-22228	18	32	financial	financial	ADJ
fbem-22228	18	33	management	management	NOUN
fbem-22228	18	34	,	,	PUNCT
fbem-22228	18	35	and	and	CCONJ
fbem-22228	18	36	proposed	propose	VERB
fbem-22228	18	37	strategies	strategy	NOUN
fbem-22228	18	38	such	such	ADJ
fbem-22228	18	39	as	as	ADP
fbem-22228	18	40	enhancing	enhance	VERB
fbem-22228	18	41	the	the	DET
fbem-22228	18	42	business	business	NOUN
fbem-22228	18	43	acumen	acuman	NOUN
fbem-22228	18	44	of	of	ADP
fbem-22228	18	45	management	management	NOUN
fbem-22228	18	46	and	and	CCONJ
fbem-22228	18	47	utilizing	utilize	VERB
fbem-22228	18	48	big	big	ADJ
fbem-22228	18	49	data	datum	NOUN
fbem-22228	18	50	to	to	PART
fbem-22228	18	51	achieve	achieve	VERB
fbem-22228	18	52	organizational	organizational	ADJ
fbem-22228	18	53	goals	goal	NOUN
fbem-22228	18	54	,	,	PUNCT
fbem-22228	18	55	promote	promote	VERB
fbem-22228	18	56	the	the	DET
fbem-22228	18	57	synergy	synergy	NOUN
fbem-22228	18	58	of	of	ADP
fbem-22228	18	59	business	business	NOUN
fbem-22228	18	60	and	and	CCONJ
fbem-22228	18	61	financial	financial	ADJ
fbem-22228	18	62	data	datum	NOUN
fbem-22228	18	63	,	,	PUNCT
fbem-22228	18	64	facilitate	facilitate	VERB
fbem-22228	18	65	the	the	DET
fbem-22228	18	66	exploration	exploration	NOUN
fbem-22228	18	67	of	of	ADP
fbem-22228	18	68	management	management	NOUN
fbem-22228	18	69	accounting	accounting	NOUN
fbem-22228	18	70	information	information	NOUN
fbem-22228	18	71	,	,	PUNCT
fbem-22228	18	72	and	and	CCONJ
fbem-22228	18	73	increase	increase	VERB
fbem-22228	18	74	the	the	DET
fbem-22228	18	75	support	support	NOUN
fbem-22228	18	76	of	of	ADP
fbem-22228	18	77	management	management	NOUN
fbem-22228	18	78	accounting	accounting	NOUN
fbem-22228	18	79	information	information	NOUN
fbem-22228	18	80	for	for	ADP
fbem-22228	18	81	enterprise	enterprise	NOUN
fbem-22228	18	82	decision	decision	NOUN
fbem-22228	18	83	-	-	PUNCT
fbem-22228	18	84	making	making	NOUN
fbem-22228	18	85	.	.	PUNCT
fbem-22228	19	1	xiao	xiao	PROPN
fbem-22228	19	2	haiqun	haiqun	PROPN
fbem-22228	19	3	mainly	mainly	ADV
fbem-22228	19	4	analyzed	analyze	VERB
fbem-22228	19	5	the	the	DET
fbem-22228	19	6	current	current	ADJ
fbem-22228	19	7	development	development	NOUN
fbem-22228	19	8	status	status	NOUN
fbem-22228	19	9	of	of	ADP
fbem-22228	19	10	financial	financial	ADJ
fbem-22228	19	11	accounting	accounting	NOUN
fbem-22228	19	12	and	and	CCONJ
fbem-22228	19	13	proposed	propose	VERB
fbem-22228	19	14	a	a	DET
fbem-22228	19	15	research	research	NOUN
fbem-22228	19	16	plan	plan	NOUN
fbem-22228	19	17	for	for	ADP
fbem-22228	19	18	the	the	DET
fbem-22228	19	19	pathway	pathway	NOUN
fbem-22228	19	20	of	of	ADP
fbem-22228	19	21	transformation	transformation	NOUN
fbem-22228	19	22	to	to	ADP
fbem-22228	19	23	management	management	NOUN
fbem-22228	19	24	accounting	accounting	NOUN
fbem-22228	19	25	.	.	PUNCT
fbem-22228	20	1	based	base	VERB
fbem-22228	20	2	on	on	ADP
fbem-22228	20	3	these	these	DET
fbem-22228	20	4	studies	study	NOUN
fbem-22228	20	5	,	,	PUNCT
fbem-22228	20	6	this	this	DET
fbem-22228	20	7	paper	paper	NOUN
fbem-22228	20	8	primarily	primarily	ADV
fbem-22228	20	9	analyzes	analyze	VERB
fbem-22228	20	10	the	the	DET
fbem-22228	20	11	significance	significance	NOUN
fbem-22228	20	12	of	of	ADP
fbem-22228	20	13	the	the	DET
fbem-22228	20	14	transformation	transformation	NOUN
fbem-22228	20	15	from	from	ADP
fbem-22228	20	16	financial	financial	ADJ
fbem-22228	20	17	accounting	accounting	NOUN
fbem-22228	20	18	to	to	ADP
fbem-22228	20	19	management	management	NOUN
fbem-22228	20	20	accounting	accounting	NOUN
fbem-22228	20	21	in	in	ADP
fbem-22228	20	22	the	the	DET
fbem-22228	20	23	era	era	NOUN
fbem-22228	20	24	of	of	ADP
fbem-22228	20	25	big	big	ADJ
fbem-22228	20	26	data	datum	NOUN
fbem-22228	20	27	,	,	PUNCT
fbem-22228	20	28	identifies	identify	VERB
fbem-22228	20	29	the	the	DET
fbem-22228	20	30	problems	problem	NOUN
fbem-22228	20	31	in	in	ADP
fbem-22228	20	32	this	this	DET
fbem-22228	20	33	transformation	transformation	NOUN
fbem-22228	20	34	,	,	PUNCT
fbem-22228	20	35	and	and	CCONJ
fbem-22228	20	36	proposes	propose	VERB
fbem-22228	20	37	solutions	solution	NOUN
fbem-22228	20	38	to	to	PART
fbem-22228	20	39	address	address	VERB
fbem-22228	20	40	these	these	DET
fbem-22228	20	41	problems	problem	NOUN
fbem-22228	20	42	.	.	PUNCT
fbem-22228	21	1	2	2	X
fbem-22228	21	2	.	.	NOUN
fbem-22228	21	3	significance	significance	NOUN
fbem-22228	21	4	of	of	ADP
fbem-22228	21	5	the	the	DET
fbem-22228	21	6	transformation	transformation	NOUN
fbem-22228	21	7	from	from	ADP
fbem-22228	21	8	financial	financial	ADJ
fbem-22228	21	9	accounting	accounting	NOUN
fbem-22228	21	10	to	to	ADP
fbem-22228	21	11	management	management	NOUN
fbem-22228	21	12	accounting	accounting	NOUN
fbem-22228	21	13	in	in	ADP
fbem-22228	21	14	the	the	DET
fbem-22228	21	15	era	era	NOUN
fbem-22228	21	16	of	of	ADP
fbem-22228	21	17	big	big	ADJ
fbem-22228	21	18	data	datum	NOUN
fbem-22228	21	19	2.1	2.1	NUM
fbem-22228	21	20	.	.	PUNCT
fbem-22228	22	1	strengthening	strengthen	VERB
fbem-22228	22	2	decision	decision	NOUN
fbem-22228	22	3	support	support	NOUN
fbem-22228	22	4	in	in	ADP
fbem-22228	22	5	the	the	DET
fbem-22228	22	6	era	era	NOUN
fbem-22228	22	7	of	of	ADP
fbem-22228	22	8	big	big	ADJ
fbem-22228	22	9	data	datum	NOUN
fbem-22228	22	10	,	,	PUNCT
fbem-22228	22	11	the	the	DET
fbem-22228	22	12	transformation	transformation	NOUN
fbem-22228	22	13	from	from	ADP
fbem-22228	22	14	financial	financial	ADJ
fbem-22228	22	15	accounting	accounting	NOUN
fbem-22228	22	16	to	to	ADP
fbem-22228	22	17	management	management	NOUN
fbem-22228	22	18	accounting	accounting	NOUN
fbem-22228	22	19	holds	hold	VERB
fbem-22228	22	20	significant	significant	ADJ
fbem-22228	22	21	implications	implication	NOUN
fbem-22228	22	22	for	for	ADP
fbem-22228	22	23	enhancing	enhance	VERB
fbem-22228	22	24	decision	decision	NOUN
fbem-22228	22	25	support	support	NOUN
fbem-22228	22	26	.	.	PUNCT
fbem-22228	23	1	this	this	DET
fbem-22228	23	2	transformation	transformation	NOUN
fbem-22228	23	3	enables	enable	VERB
fbem-22228	23	4	the	the	DET
fbem-22228	23	5	utilization	utilization	NOUN
fbem-22228	23	6	of	of	ADP
fbem-22228	23	7	deep	deep	ADJ
fbem-22228	23	8	analytical	analytical	ADJ
fbem-22228	23	9	capabilities	capability	NOUN
fbem-22228	23	10	of	of	ADP
fbem-22228	23	11	big	big	ADJ
fbem-22228	23	12	data	datum	NOUN
fbem-22228	23	13	in	in	ADP
fbem-22228	23	14	the	the	DET
fbem-22228	23	15	decision	decision	NOUN
fbem-22228	23	16	-	-	PUNCT
fbem-22228	23	17	making	make	VERB
fbem-22228	23	18	process	process	NOUN
fbem-22228	23	19	,	,	PUNCT
fbem-22228	23	20	thereby	thereby	ADV
fbem-22228	23	21	providing	provide	VERB
fbem-22228	23	22	more	more	ADV
fbem-22228	23	23	comprehensive	comprehensive	ADJ
fbem-22228	23	24	and	and	CCONJ
fbem-22228	23	25	precise	precise	ADJ
fbem-22228	23	26	financial	financial	ADJ
fbem-22228	23	27	information	information	NOUN
fbem-22228	23	28	.	.	PUNCT
fbem-22228	24	1	while	while	SCONJ
fbem-22228	24	2	traditional	traditional	ADJ
fbem-22228	24	3	financial	financial	ADJ
fbem-22228	24	4	accounting	accounting	NOUN
fbem-22228	24	5	typically	typically	ADV
fbem-22228	24	6	focuses	focus	VERB
fbem-22228	24	7	on	on	ADP
fbem-22228	24	8	recording	recording	NOUN
fbem-22228	24	9	and	and	CCONJ
fbem-22228	24	10	summarizing	summarize	VERB
fbem-22228	24	11	historical	historical	ADJ
fbem-22228	24	12	data	datum	NOUN
fbem-22228	24	13	,	,	PUNCT
fbem-22228	24	14	management	management	NOUN
fbem-22228	24	15	accounting	accounting	NOUN
fbem-22228	24	16	shifts	shift	NOUN
fbem-22228	24	17	its	its	PRON
fbem-22228	24	18	focus	focus	NOUN
fbem-22228	24	19	to	to	ADP
fbem-22228	24	20	predicting	predict	VERB
fbem-22228	24	21	and	and	CCONJ
fbem-22228	24	22	analyzing	analyze	VERB
fbem-22228	24	23	future	future	ADJ
fbem-22228	24	24	trends	trend	NOUN
fbem-22228	24	25	.	.	PUNCT
fbem-22228	25	1	this	this	DET
fbem-22228	25	2	transformation	transformation	NOUN
fbem-22228	25	3	implies	imply	VERB
fbem-22228	25	4	that	that	SCONJ
fbem-22228	25	5	decision	decision	NOUN
fbem-22228	25	6	-	-	PUNCT
fbem-22228	25	7	makers	maker	NOUN
fbem-22228	25	8	can	can	AUX
fbem-22228	25	9	leverage	leverage	VERB
fbem-22228	25	10	complex	complex	ADJ
fbem-22228	25	11	data	datum	NOUN
fbem-22228	25	12	models	model	NOUN
fbem-22228	25	13	and	and	CCONJ
fbem-22228	25	14	algorithms	algorithm	NOUN
fbem-22228	25	15	to	to	PART
fbem-22228	25	16	conduct	conduct	VERB
fbem-22228	25	17	in	in	ADP
fbem-22228	25	18	-	-	PUNCT
fbem-22228	25	19	depth	depth	NOUN
fbem-22228	25	20	analysis	analysis	NOUN
fbem-22228	25	21	of	of	ADP
fbem-22228	25	22	vast	vast	ADJ
fbem-22228	25	23	financial	financial	ADJ
fbem-22228	25	24	data	datum	NOUN
fbem-22228	25	25	,	,	PUNCT
fbem-22228	25	26	identifying	identify	VERB
fbem-22228	25	27	potential	potential	ADJ
fbem-22228	25	28	risks	risk	NOUN
fbem-22228	25	29	and	and	CCONJ
fbem-22228	25	30	opportunities	opportunity	NOUN
fbem-22228	25	31	.	.	PUNCT
fbem-22228	26	1	for	for	ADP
fbem-22228	26	2	instance	instance	NOUN
fbem-22228	26	3	,	,	PUNCT
fbem-22228	26	4	through	through	ADP
fbem-22228	26	5	real	real	ADJ
fbem-22228	26	6	-	-	PUNCT
fbem-22228	26	7	time	time	NOUN
fbem-22228	26	8	analysis	analysis	NOUN
fbem-22228	26	9	of	of	ADP
fbem-22228	26	10	market	market	NOUN
fbem-22228	26	11	trends	trend	NOUN
fbem-22228	26	12	,	,	PUNCT
fbem-22228	26	13	consumer	consumer	NOUN
fbem-22228	26	14	behavior	behavior	NOUN
fbem-22228	26	15	,	,	PUNCT
fbem-22228	26	16	and	and	CCONJ
fbem-22228	26	17	competitor	competitor	NOUN
fbem-22228	26	18	dynamics	dynamic	NOUN
fbem-22228	26	19	,	,	PUNCT
fbem-22228	26	20	managers	manager	NOUN
fbem-22228	26	21	can	can	AUX
fbem-22228	26	22	make	make	VERB
fbem-22228	26	23	more	more	ADV
fbem-22228	26	24	accurate	accurate	ADJ
fbem-22228	26	25	and	and	CCONJ
fbem-22228	26	26	timely	timely	ADJ
fbem-22228	26	27	strategic	strategic	ADJ
fbem-22228	26	28	decisions	decision	NOUN
fbem-22228	26	29	,	,	PUNCT
fbem-22228	26	30	enhancing	enhance	VERB
fbem-22228	26	31	decision	decision	NOUN
fbem-22228	26	32	61	61	NUM
fbem-22228	26	33	transparency	transparency	NOUN
fbem-22228	26	34	and	and	CCONJ
fbem-22228	26	35	traceability	traceability	NOUN
fbem-22228	26	36	.	.	PUNCT
fbem-22228	27	1	2.2	2.2	NUM
fbem-22228	27	2	.	.	PUNCT
fbem-22228	27	3	conduct	conduct	VERB
fbem-22228	27	4	cost	cost	NOUN
fbem-22228	27	5	-	-	PUNCT
fbem-22228	27	6	benefit	benefit	NOUN
fbem-22228	27	7	analysis	analysis	NOUN
fbem-22228	27	8	effectively	effectively	ADV
fbem-22228	27	9	in	in	ADP
fbem-22228	27	10	the	the	DET
fbem-22228	27	11	context	context	NOUN
fbem-22228	27	12	of	of	ADP
fbem-22228	27	13	big	big	ADJ
fbem-22228	27	14	data	datum	NOUN
fbem-22228	27	15	,	,	PUNCT
fbem-22228	27	16	the	the	DET
fbem-22228	27	17	transformation	transformation	NOUN
fbem-22228	27	18	of	of	ADP
fbem-22228	27	19	financial	financial	ADJ
fbem-22228	27	20	accounting	accounting	NOUN
fbem-22228	27	21	to	to	ADP
fbem-22228	27	22	management	management	NOUN
fbem-22228	27	23	accounting	accounting	NOUN
fbem-22228	27	24	also	also	ADV
fbem-22228	27	25	holds	hold	VERB
fbem-22228	27	26	significant	significant	ADJ
fbem-22228	27	27	importance	importance	NOUN
fbem-22228	27	28	in	in	ADP
fbem-22228	27	29	cost	cost	NOUN
fbem-22228	27	30	-	-	PUNCT
fbem-22228	27	31	benefit	benefit	NOUN
fbem-22228	27	32	analysis	analysis	NOUN
fbem-22228	27	33	.	.	PUNCT
fbem-22228	28	1	this	this	DET
fbem-22228	28	2	transformation	transformation	NOUN
fbem-22228	28	3	aids	aid	NOUN
fbem-22228	28	4	in	in	ADP
fbem-22228	28	5	more	more	ADV
fbem-22228	28	6	accurately	accurately	ADV
fbem-22228	28	7	identifying	identify	VERB
fbem-22228	28	8	and	and	CCONJ
fbem-22228	28	9	allocating	allocate	VERB
fbem-22228	28	10	costs	cost	NOUN
fbem-22228	28	11	within	within	ADP
fbem-22228	28	12	a	a	DET
fbem-22228	28	13	business	business	NOUN
fbem-22228	28	14	,	,	PUNCT
fbem-22228	28	15	thereby	thereby	ADV
fbem-22228	28	16	facilitating	facilitate	VERB
fbem-22228	28	17	more	more	ADV
fbem-22228	28	18	effective	effective	ADJ
fbem-22228	28	19	financial	financial	ADJ
fbem-22228	28	20	decision	decision	NOUN
fbem-22228	28	21	-	-	PUNCT
fbem-22228	28	22	making	making	NOUN
fbem-22228	28	23	.	.	PUNCT
fbem-22228	29	1	while	while	SCONJ
fbem-22228	29	2	traditional	traditional	ADJ
fbem-22228	29	3	financial	financial	ADJ
fbem-22228	29	4	accounting	accounting	NOUN
fbem-22228	29	5	relies	rely	VERB
fbem-22228	29	6	on	on	ADP
fbem-22228	29	7	historical	historical	ADJ
fbem-22228	29	8	data	datum	NOUN
fbem-22228	29	9	and	and	CCONJ
fbem-22228	29	10	experiential	experiential	ADJ
fbem-22228	29	11	estimates	estimate	NOUN
fbem-22228	29	12	for	for	ADP
fbem-22228	29	13	cost	cost	NOUN
fbem-22228	29	14	analysis	analysis	NOUN
fbem-22228	29	15	,	,	PUNCT
fbem-22228	29	16	management	management	NOUN
fbem-22228	29	17	accounting	accounting	NOUN
fbem-22228	29	18	leverages	leverage	NOUN
fbem-22228	29	19	big	big	ADJ
fbem-22228	29	20	data	datum	NOUN
fbem-22228	29	21	technologies	technology	NOUN
fbem-22228	29	22	to	to	PART
fbem-22228	29	23	conduct	conduct	VERB
fbem-22228	29	24	cost	cost	NOUN
fbem-22228	29	25	allocation	allocation	NOUN
fbem-22228	29	26	and	and	CCONJ
fbem-22228	29	27	control	control	NOUN
fbem-22228	29	28	with	with	ADP
fbem-22228	29	29	greater	great	ADJ
fbem-22228	29	30	precision	precision	NOUN
fbem-22228	29	31	through	through	ADP
fbem-22228	29	32	real	real	ADJ
fbem-22228	29	33	-	-	PUNCT
fbem-22228	29	34	time	time	NOUN
fbem-22228	29	35	data	datum	NOUN
fbem-22228	29	36	,	,	PUNCT
fbem-22228	29	37	trend	trend	NOUN
fbem-22228	29	38	analysis	analysis	NOUN
fbem-22228	29	39	,	,	PUNCT
fbem-22228	29	40	and	and	CCONJ
fbem-22228	29	41	predictive	predictive	ADJ
fbem-22228	29	42	models	model	NOUN
fbem-22228	29	43	.	.	PUNCT
fbem-22228	30	1	this	this	DET
fbem-22228	30	2	approach	approach	NOUN
fbem-22228	30	3	provides	provide	VERB
fbem-22228	30	4	a	a	DET
fbem-22228	30	5	more	more	ADV
fbem-22228	30	6	intricate	intricate	ADJ
fbem-22228	30	7	and	and	CCONJ
fbem-22228	30	8	nuanced	nuanced	ADJ
fbem-22228	30	9	method	method	NOUN
fbem-22228	30	10	of	of	ADP
fbem-22228	30	11	cost	cost	NOUN
fbem-22228	30	12	analysis	analysis	NOUN
fbem-22228	30	13	.	.	PUNCT
fbem-22228	31	1	for	for	ADP
fbem-22228	31	2	instance	instance	NOUN
fbem-22228	31	3	,	,	PUNCT
fbem-22228	31	4	by	by	ADP
fbem-22228	31	5	employing	employ	VERB
fbem-22228	31	6	activity	activity	NOUN
fbem-22228	31	7	-	-	PUNCT
fbem-22228	31	8	based	base	VERB
fbem-22228	31	9	costing	costing	NOUN
fbem-22228	31	10	(	(	PUNCT
fbem-22228	31	11	abc	abc	PROPN
fbem-22228	31	12	)	)	PUNCT
fbem-22228	31	13	,	,	PUNCT
fbem-22228	31	14	businesses	business	NOUN
fbem-22228	31	15	can	can	AUX
fbem-22228	31	16	gain	gain	VERB
fbem-22228	31	17	a	a	DET
fbem-22228	31	18	more	more	ADV
fbem-22228	31	19	precise	precise	ADJ
fbem-22228	31	20	understanding	understanding	NOUN
fbem-22228	31	21	and	and	CCONJ
fbem-22228	31	22	management	management	NOUN
fbem-22228	31	23	of	of	ADP
fbem-22228	31	24	the	the	DET
fbem-22228	31	25	true	true	ADJ
fbem-22228	31	26	costs	cost	NOUN
fbem-22228	31	27	associated	associate	VERB
fbem-22228	31	28	with	with	ADP
fbem-22228	31	29	their	their	PRON
fbem-22228	31	30	products	product	NOUN
fbem-22228	31	31	or	or	CCONJ
fbem-22228	31	32	services	service	NOUN
fbem-22228	31	33	.	.	PUNCT
fbem-22228	32	1	this	this	PRON
fbem-22228	32	2	not	not	PART
fbem-22228	32	3	only	only	ADV
fbem-22228	32	4	helps	help	VERB
fbem-22228	32	5	in	in	ADP
fbem-22228	32	6	refining	refining	NOUN
fbem-22228	32	7	product	product	NOUN
fbem-22228	32	8	pricing	pricing	NOUN
fbem-22228	32	9	strategies	strategy	NOUN
fbem-22228	32	10	but	but	CCONJ
fbem-22228	32	11	also	also	ADV
fbem-22228	32	12	unveils	unveil	VERB
fbem-22228	32	13	potential	potential	ADJ
fbem-22228	32	14	opportunities	opportunity	NOUN
fbem-22228	32	15	for	for	ADP
fbem-22228	32	16	cost	cost	NOUN
fbem-22228	32	17	savings	saving	NOUN
fbem-22228	32	18	and	and	CCONJ
fbem-22228	32	19	operational	operational	ADJ
fbem-22228	32	20	efficiency	efficiency	NOUN
fbem-22228	32	21	improvements	improvement	NOUN
fbem-22228	32	22	.	.	PUNCT
fbem-22228	33	1	2.3	2.3	NUM
fbem-22228	33	2	.	.	PUNCT
fbem-22228	33	3	effective	effective	ADJ
fbem-22228	33	4	management	management	NOUN
fbem-22228	33	5	and	and	CCONJ
fbem-22228	33	6	performance	performance	NOUN
fbem-22228	33	7	enhancement	enhancement	NOUN
fbem-22228	33	8	in	in	ADP
fbem-22228	33	9	the	the	DET
fbem-22228	33	10	era	era	NOUN
fbem-22228	33	11	of	of	ADP
fbem-22228	33	12	big	big	ADJ
fbem-22228	33	13	data	datum	NOUN
fbem-22228	33	14	,	,	PUNCT
fbem-22228	33	15	the	the	DET
fbem-22228	33	16	transformation	transformation	NOUN
fbem-22228	33	17	of	of	ADP
fbem-22228	33	18	financial	financial	ADJ
fbem-22228	33	19	accounting	accounting	NOUN
fbem-22228	33	20	to	to	ADP
fbem-22228	33	21	management	management	NOUN
fbem-22228	33	22	accounting	accounting	NOUN
fbem-22228	33	23	implies	imply	VERB
fbem-22228	33	24	that	that	SCONJ
fbem-22228	33	25	enterprises	enterprise	NOUN
fbem-22228	33	26	can	can	AUX
fbem-22228	33	27	more	more	ADV
fbem-22228	33	28	effectively	effectively	ADV
fbem-22228	33	29	utilize	utilize	VERB
fbem-22228	33	30	big	big	ADJ
fbem-22228	33	31	data	datum	NOUN
fbem-22228	33	32	and	and	CCONJ
fbem-22228	33	33	analytics	analytic	NOUN
fbem-22228	33	34	tools	tool	NOUN
fbem-22228	33	35	to	to	PART
fbem-22228	33	36	monitor	monitor	VERB
fbem-22228	33	37	,	,	PUNCT
fbem-22228	33	38	evaluate	evaluate	VERB
fbem-22228	33	39	,	,	PUNCT
fbem-22228	33	40	and	and	CCONJ
fbem-22228	33	41	enhance	enhance	VERB
fbem-22228	33	42	performance	performance	NOUN
fbem-22228	33	43	.	.	PUNCT
fbem-22228	34	1	big	big	ADJ
fbem-22228	34	2	data	datum	NOUN
fbem-22228	34	3	technology	technology	NOUN
fbem-22228	34	4	enables	enable	VERB
fbem-22228	34	5	management	management	NOUN
fbem-22228	34	6	accounting	accounting	NOUN
fbem-22228	34	7	to	to	PART
fbem-22228	34	8	achieve	achieve	VERB
fbem-22228	34	9	realtime	realtime	NOUN
fbem-22228	34	10	monitoring	monitoring	NOUN
fbem-22228	34	11	and	and	CCONJ
fbem-22228	34	12	analysis	analysis	NOUN
fbem-22228	34	13	of	of	ADP
fbem-22228	34	14	performance	performance	NOUN
fbem-22228	34	15	.	.	PUNCT
fbem-22228	35	1	this	this	DET
fbem-22228	35	2	real	real	ADJ
fbem-22228	35	3	-	-	PUNCT
fbem-22228	35	4	time	time	NOUN
fbem-22228	35	5	capability	capability	NOUN
fbem-22228	35	6	not	not	PART
fbem-22228	35	7	only	only	ADV
fbem-22228	35	8	enhances	enhance	VERB
fbem-22228	35	9	the	the	DET
fbem-22228	35	10	accuracy	accuracy	NOUN
fbem-22228	35	11	of	of	ADP
fbem-22228	35	12	data	datum	NOUN
fbem-22228	35	13	but	but	CCONJ
fbem-22228	35	14	also	also	ADV
fbem-22228	35	15	allows	allow	VERB
fbem-22228	35	16	enterprises	enterprise	NOUN
fbem-22228	35	17	to	to	PART
fbem-22228	35	18	respond	respond	VERB
fbem-22228	35	19	quickly	quickly	ADV
fbem-22228	35	20	to	to	ADP
fbem-22228	35	21	market	market	NOUN
fbem-22228	35	22	changes	change	NOUN
fbem-22228	35	23	and	and	CCONJ
fbem-22228	35	24	internal	internal	ADJ
fbem-22228	35	25	operational	operational	ADJ
fbem-22228	35	26	adjustments	adjustment	NOUN
fbem-22228	35	27	.	.	PUNCT
fbem-22228	36	1	compared	compare	VERB
fbem-22228	36	2	to	to	ADP
fbem-22228	36	3	traditional	traditional	ADJ
fbem-22228	36	4	financial	financial	ADJ
fbem-22228	36	5	accounting	accounting	NOUN
fbem-22228	36	6	,	,	PUNCT
fbem-22228	36	7	management	management	NOUN
fbem-22228	36	8	accounting	accounting	NOUN
fbem-22228	36	9	makes	make	VERB
fbem-22228	36	10	performance	performance	NOUN
fbem-22228	36	11	management	management	NOUN
fbem-22228	36	12	more	more	ADV
fbem-22228	36	13	flexible	flexible	ADJ
fbem-22228	36	14	and	and	CCONJ
fbem-22228	36	15	adaptive	adaptive	ADJ
fbem-22228	36	16	,	,	PUNCT
fbem-22228	36	17	enabling	enable	VERB
fbem-22228	36	18	timely	timely	ADJ
fbem-22228	36	19	reflection	reflection	NOUN
fbem-22228	36	20	of	of	ADP
fbem-22228	36	21	changes	change	NOUN
fbem-22228	36	22	in	in	ADP
fbem-22228	36	23	the	the	DET
fbem-22228	36	24	enterprise	enterprise	NOUN
fbem-22228	36	25	's	's	PART
fbem-22228	36	26	operations	operation	NOUN
fbem-22228	36	27	and	and	CCONJ
fbem-22228	36	28	market	market	NOUN
fbem-22228	36	29	environment	environment	NOUN
fbem-22228	36	30	.	.	PUNCT
fbem-22228	37	1	additionally	additionally	ADV
fbem-22228	37	2	,	,	PUNCT
fbem-22228	37	3	in	in	ADP
fbem-22228	37	4	the	the	DET
fbem-22228	37	5	context	context	NOUN
fbem-22228	37	6	of	of	ADP
fbem-22228	37	7	big	big	ADJ
fbem-22228	37	8	data	datum	NOUN
fbem-22228	37	9	,	,	PUNCT
fbem-22228	37	10	management	management	NOUN
fbem-22228	37	11	accounting	accounting	NOUN
fbem-22228	37	12	emphasizes	emphasize	VERB
fbem-22228	37	13	datadriven	datadriven	ADJ
fbem-22228	37	14	goal	goal	NOUN
fbem-22228	37	15	setting	set	VERB
fbem-22228	37	16	and	and	CCONJ
fbem-22228	37	17	tracking	tracking	NOUN
fbem-22228	37	18	,	,	PUNCT
fbem-22228	37	19	meaning	mean	VERB
fbem-22228	37	20	that	that	SCONJ
fbem-22228	37	21	enterprises	enterprise	NOUN
fbem-22228	37	22	can	can	AUX
fbem-22228	37	23	set	set	VERB
fbem-22228	37	24	more	more	ADV
fbem-22228	37	25	precise	precise	ADJ
fbem-22228	37	26	and	and	CCONJ
fbem-22228	37	27	practical	practical	ADJ
fbem-22228	37	28	performance	performance	NOUN
fbem-22228	37	29	goals	goal	NOUN
fbem-22228	37	30	based	base	VERB
fbem-22228	37	31	on	on	ADP
fbem-22228	37	32	historical	historical	ADJ
fbem-22228	37	33	data	datum	NOUN
fbem-22228	37	34	and	and	CCONJ
fbem-22228	37	35	market	market	NOUN
fbem-22228	37	36	trends	trend	NOUN
fbem-22228	37	37	,	,	PUNCT
fbem-22228	37	38	and	and	CCONJ
fbem-22228	37	39	use	use	VERB
fbem-22228	37	40	big	big	ADJ
fbem-22228	37	41	data	datum	NOUN
fbem-22228	37	42	tools	tool	NOUN
fbem-22228	37	43	to	to	PART
fbem-22228	37	44	continuously	continuously	ADV
fbem-22228	37	45	track	track	VERB
fbem-22228	37	46	the	the	DET
fbem-22228	37	47	achievement	achievement	NOUN
fbem-22228	37	48	of	of	ADP
fbem-22228	37	49	these	these	DET
fbem-22228	37	50	performance	performance	NOUN
fbem-22228	37	51	goals	goal	NOUN
fbem-22228	37	52	.	.	PUNCT
fbem-22228	38	1	this	this	DET
fbem-22228	38	2	approach	approach	NOUN
fbem-22228	38	3	not	not	PART
fbem-22228	38	4	only	only	ADV
fbem-22228	38	5	enhances	enhance	VERB
fbem-22228	38	6	the	the	DET
fbem-22228	38	7	scientific	scientific	ADJ
fbem-22228	38	8	nature	nature	NOUN
fbem-22228	38	9	of	of	ADP
fbem-22228	38	10	performance	performance	NOUN
fbem-22228	38	11	goal	goal	NOUN
fbem-22228	38	12	setting	set	VERB
fbem-22228	38	13	but	but	CCONJ
fbem-22228	38	14	also	also	ADV
fbem-22228	38	15	increases	increase	VERB
fbem-22228	38	16	the	the	DET
fbem-22228	38	17	likelihood	likelihood	NOUN
fbem-22228	38	18	of	of	ADP
fbem-22228	38	19	achieving	achieve	VERB
fbem-22228	38	20	these	these	DET
fbem-22228	38	21	goals	goal	NOUN
fbem-22228	38	22	.	.	PUNCT
fbem-22228	39	1	furthermore	furthermore	ADV
fbem-22228	39	2	,	,	PUNCT
fbem-22228	39	3	the	the	DET
fbem-22228	39	4	transformation	transformation	NOUN
fbem-22228	39	5	of	of	ADP
fbem-22228	39	6	financial	financial	ADJ
fbem-22228	39	7	accounting	accounting	NOUN
fbem-22228	39	8	in	in	ADP
fbem-22228	39	9	the	the	DET
fbem-22228	39	10	era	era	NOUN
fbem-22228	39	11	of	of	ADP
fbem-22228	39	12	big	big	ADJ
fbem-22228	39	13	data	datum	NOUN
fbem-22228	39	14	provides	provide	VERB
fbem-22228	39	15	more	more	ADJ
fbem-22228	39	16	dimensions	dimension	NOUN
fbem-22228	39	17	and	and	CCONJ
fbem-22228	39	18	deeper	deep	ADJ
fbem-22228	39	19	analysis	analysis	NOUN
fbem-22228	39	20	for	for	ADP
fbem-22228	39	21	performance	performance	NOUN
fbem-22228	39	22	evaluation	evaluation	NOUN
fbem-22228	39	23	,	,	PUNCT
fbem-22228	39	24	including	include	VERB
fbem-22228	39	25	the	the	DET
fbem-22228	39	26	comprehensive	comprehensive	ADJ
fbem-22228	39	27	assessment	assessment	NOUN
fbem-22228	39	28	of	of	ADP
fbem-22228	39	29	financial	financial	ADJ
fbem-22228	39	30	and	and	CCONJ
fbem-22228	39	31	nonfinancial	nonfinancial	ADJ
fbem-22228	39	32	indicators	indicator	NOUN
fbem-22228	39	33	such	such	ADJ
fbem-22228	39	34	as	as	ADP
fbem-22228	39	35	customer	customer	NOUN
fbem-22228	39	36	satisfaction	satisfaction	NOUN
fbem-22228	39	37	,	,	PUNCT
fbem-22228	39	38	market	market	NOUN
fbem-22228	39	39	share	share	NOUN
fbem-22228	39	40	,	,	PUNCT
fbem-22228	39	41	internal	internal	ADJ
fbem-22228	39	42	process	process	NOUN
fbem-22228	39	43	efficiency	efficiency	NOUN
fbem-22228	39	44	,	,	PUNCT
fbem-22228	39	45	etc	etc	X
fbem-22228	39	46	.	.	X
fbem-22228	40	1	this	this	DET
fbem-22228	40	2	comprehensive	comprehensive	ADJ
fbem-22228	40	3	evaluation	evaluation	NOUN
fbem-22228	40	4	method	method	NOUN
fbem-22228	40	5	helps	help	VERB
fbem-22228	40	6	to	to	PART
fbem-22228	40	7	fully	fully	ADV
fbem-22228	40	8	understand	understand	VERB
fbem-22228	40	9	the	the	DET
fbem-22228	40	10	multifaceted	multifaceted	ADJ
fbem-22228	40	11	factors	factor	NOUN
fbem-22228	40	12	influencing	influence	VERB
fbem-22228	40	13	performance	performance	NOUN
fbem-22228	40	14	,	,	PUNCT
fbem-22228	40	15	thus	thus	ADV
fbem-22228	40	16	better	well	ADJ
fbem-22228	40	17	guiding	guide	VERB
fbem-22228	40	18	enterprise	enterprise	NOUN
fbem-22228	40	19	decision	decision	NOUN
fbem-22228	40	20	-	-	PUNCT
fbem-22228	40	21	making	making	NOUN
fbem-22228	40	22	.	.	PUNCT
fbem-22228	41	1	3	3	X
fbem-22228	41	2	.	.	X
fbem-22228	41	3	challenges	challenge	NOUN
fbem-22228	41	4	in	in	ADP
fbem-22228	41	5	the	the	DET
fbem-22228	41	6	transition	transition	NOUN
fbem-22228	41	7	from	from	ADP
fbem-22228	41	8	financial	financial	ADJ
fbem-22228	41	9	accounting	accounting	NOUN
fbem-22228	41	10	to	to	ADP
fbem-22228	41	11	management	management	NOUN
fbem-22228	41	12	accounting	accounting	NOUN
fbem-22228	41	13	in	in	ADP
fbem-22228	41	14	the	the	DET
fbem-22228	41	15	big	big	ADJ
fbem-22228	41	16	data	data	PROPN
fbem-22228	41	17	era	era	NOUN
fbem-22228	41	18	3.1	3.1	NUM
fbem-22228	41	19	.	.	PUNCT
fbem-22228	42	1	lack	lack	NOUN
fbem-22228	42	2	of	of	ADP
fbem-22228	42	3	skills	skill	NOUN
fbem-22228	42	4	and	and	CCONJ
fbem-22228	42	5	knowledge	knowledge	NOUN
fbem-22228	42	6	in	in	ADP
fbem-22228	42	7	the	the	DET
fbem-22228	42	8	era	era	NOUN
fbem-22228	42	9	of	of	ADP
fbem-22228	42	10	big	big	ADJ
fbem-22228	42	11	data	datum	NOUN
fbem-22228	42	12	,	,	PUNCT
fbem-22228	42	13	a	a	DET
fbem-22228	42	14	core	core	NOUN
fbem-22228	42	15	challenge	challenge	NOUN
fbem-22228	42	16	in	in	ADP
fbem-22228	42	17	the	the	DET
fbem-22228	42	18	transition	transition	NOUN
fbem-22228	42	19	from	from	ADP
fbem-22228	42	20	financial	financial	ADJ
fbem-22228	42	21	accounting	accounting	NOUN
fbem-22228	42	22	to	to	ADP
fbem-22228	42	23	management	management	NOUN
fbem-22228	42	24	accounting	accounting	NOUN
fbem-22228	42	25	is	be	AUX
fbem-22228	42	26	the	the	DET
fbem-22228	42	27	lack	lack	NOUN
fbem-22228	42	28	of	of	ADP
fbem-22228	42	29	skills	skill	NOUN
fbem-22228	42	30	and	and	CCONJ
fbem-22228	42	31	knowledge	knowledge	NOUN
fbem-22228	42	32	among	among	ADP
fbem-22228	42	33	financial	financial	ADJ
fbem-22228	42	34	professionals	professional	NOUN
fbem-22228	42	35	.	.	PUNCT
fbem-22228	43	1	firstly	firstly	ADV
fbem-22228	43	2	,	,	PUNCT
fbem-22228	43	3	financial	financial	ADJ
fbem-22228	43	4	professionals	professional	NOUN
fbem-22228	43	5	commonly	commonly	ADV
fbem-22228	43	6	lack	lack	VERB
fbem-22228	43	7	skills	skill	NOUN
fbem-22228	43	8	in	in	ADP
fbem-22228	43	9	data	datum	NOUN
fbem-22228	43	10	analysis	analysis	NOUN
fbem-22228	43	11	.	.	PUNCT
fbem-22228	44	1	in	in	ADP
fbem-22228	44	2	traditional	traditional	ADJ
fbem-22228	44	3	accounting	accounting	NOUN
fbem-22228	44	4	fields	field	NOUN
fbem-22228	44	5	,	,	PUNCT
fbem-22228	44	6	the	the	DET
fbem-22228	44	7	focus	focus	NOUN
fbem-22228	44	8	is	be	AUX
fbem-22228	44	9	often	often	ADV
fbem-22228	44	10	placed	place	VERB
fbem-22228	44	11	on	on	ADP
fbem-22228	44	12	financial	financial	ADJ
fbem-22228	44	13	reporting	reporting	NOUN
fbem-22228	44	14	and	and	CCONJ
fbem-22228	44	15	compliance	compliance	NOUN
fbem-22228	44	16	rather	rather	ADV
fbem-22228	44	17	than	than	ADP
fbem-22228	44	18	data	datum	NOUN
fbem-22228	44	19	analysis	analysis	NOUN
fbem-22228	44	20	.	.	PUNCT
fbem-22228	45	1	consequently	consequently	ADV
fbem-22228	45	2	,	,	PUNCT
fbem-22228	45	3	many	many	ADJ
fbem-22228	45	4	financial	financial	ADJ
fbem-22228	45	5	professionals	professional	NOUN
fbem-22228	45	6	lack	lack	VERB
fbem-22228	45	7	proficiency	proficiency	NOUN
fbem-22228	45	8	in	in	ADP
fbem-22228	45	9	areas	area	NOUN
fbem-22228	45	10	such	such	ADJ
fbem-22228	45	11	as	as	ADP
fbem-22228	45	12	data	data	NOUN
fbem-22228	45	13	mining	mining	NOUN
fbem-22228	45	14	,	,	PUNCT
fbem-22228	45	15	machine	machine	NOUN
fbem-22228	45	16	learning	learning	NOUN
fbem-22228	45	17	,	,	PUNCT
fbem-22228	45	18	and	and	CCONJ
fbem-22228	45	19	statistical	statistical	ADJ
fbem-22228	45	20	analysis	analysis	NOUN
fbem-22228	45	21	.	.	PUNCT
fbem-22228	46	1	secondly	secondly	ADV
fbem-22228	46	2	,	,	PUNCT
fbem-22228	46	3	in	in	ADP
fbem-22228	46	4	the	the	DET
fbem-22228	46	5	transition	transition	NOUN
fbem-22228	46	6	process	process	NOUN
fbem-22228	46	7	,	,	PUNCT
fbem-22228	46	8	it	it	PRON
fbem-22228	46	9	is	be	AUX
fbem-22228	46	10	necessary	necessary	ADJ
fbem-22228	46	11	to	to	PART
fbem-22228	46	12	tightly	tightly	ADV
fbem-22228	46	13	integrate	integrate	VERB
fbem-22228	46	14	financial	financial	ADJ
fbem-22228	46	15	data	datum	NOUN
fbem-22228	46	16	with	with	ADP
fbem-22228	46	17	business	business	NOUN
fbem-22228	46	18	strategies	strategy	NOUN
fbem-22228	46	19	and	and	CCONJ
fbem-22228	46	20	conduct	conduct	VERB
fbem-22228	46	21	in	in	ADP
fbem-22228	46	22	-	-	PUNCT
fbem-22228	46	23	depth	depth	NOUN
fbem-22228	46	24	analysis	analysis	NOUN
fbem-22228	46	25	and	and	CCONJ
fbem-22228	46	26	interpretation	interpretation	NOUN
fbem-22228	46	27	to	to	PART
fbem-22228	46	28	support	support	VERB
fbem-22228	46	29	higher	high	ADJ
fbem-22228	46	30	-	-	PUNCT
fbem-22228	46	31	level	level	NOUN
fbem-22228	46	32	strategic	strategic	ADJ
fbem-22228	46	33	decision	decision	NOUN
fbem-22228	46	34	-	-	PUNCT
fbem-22228	46	35	making	making	NOUN
fbem-22228	46	36	.	.	PUNCT
fbem-22228	47	1	however	however	ADV
fbem-22228	47	2	,	,	PUNCT
fbem-22228	47	3	the	the	DET
fbem-22228	47	4	training	training	NOUN
fbem-22228	47	5	focus	focus	NOUN
fbem-22228	47	6	for	for	ADP
fbem-22228	47	7	financial	financial	ADJ
fbem-22228	47	8	professionals	professional	NOUN
fbem-22228	47	9	has	have	AUX
fbem-22228	47	10	not	not	PART
fbem-22228	47	11	been	be	AUX
fbem-22228	47	12	placed	place	VERB
fbem-22228	47	13	on	on	ADP
fbem-22228	47	14	these	these	DET
fbem-22228	47	15	aspects	aspect	NOUN
fbem-22228	47	16	,	,	PUNCT
fbem-22228	47	17	making	make	VERB
fbem-22228	47	18	it	it	PRON
fbem-22228	47	19	difficult	difficult	ADJ
fbem-22228	47	20	for	for	SCONJ
fbem-22228	47	21	them	they	PRON
fbem-22228	47	22	to	to	PART
fbem-22228	47	23	transition	transition	VERB
fbem-22228	47	24	quickly	quickly	ADV
fbem-22228	47	25	into	into	ADP
fbem-22228	47	26	management	management	NOUN
fbem-22228	47	27	accounting	accounting	NOUN
fbem-22228	47	28	roles	role	NOUN
fbem-22228	47	29	.	.	PUNCT
fbem-22228	48	1	finally	finally	ADV
fbem-22228	48	2	,	,	PUNCT
fbem-22228	48	3	the	the	DET
fbem-22228	48	4	rapid	rapid	ADJ
fbem-22228	48	5	development	development	NOUN
fbem-22228	48	6	of	of	ADP
fbem-22228	48	7	big	big	ADJ
fbem-22228	48	8	data	datum	NOUN
fbem-22228	48	9	tools	tool	NOUN
fbem-22228	48	10	and	and	CCONJ
fbem-22228	48	11	platforms	platform	NOUN
fbem-22228	48	12	requires	require	VERB
fbem-22228	48	13	financial	financial	ADJ
fbem-22228	48	14	professionals	professional	NOUN
fbem-22228	48	15	to	to	PART
fbem-22228	48	16	continuously	continuously	ADV
fbem-22228	48	17	learn	learn	VERB
fbem-22228	48	18	and	and	CCONJ
fbem-22228	48	19	adapt	adapt	VERB
fbem-22228	48	20	,	,	PUNCT
fbem-22228	48	21	but	but	CCONJ
fbem-22228	48	22	existing	exist	VERB
fbem-22228	48	23	training	training	NOUN
fbem-22228	48	24	systems	system	NOUN
fbem-22228	48	25	and	and	CCONJ
fbem-22228	48	26	resources	resource	NOUN
fbem-22228	48	27	can	can	AUX
fbem-22228	48	28	not	not	PART
fbem-22228	48	29	meet	meet	VERB
fbem-22228	48	30	this	this	DET
fbem-22228	48	31	demand	demand	NOUN
fbem-22228	48	32	.	.	PUNCT
fbem-22228	49	1	3.2	3.2	NUM
fbem-22228	49	2	.	.	PUNCT
fbem-22228	50	1	the	the	DET
fbem-22228	50	2	utilization	utilization	NOUN
fbem-22228	50	3	rate	rate	NOUN
fbem-22228	50	4	of	of	ADP
fbem-22228	50	5	data	datum	NOUN
fbem-22228	50	6	resources	resource	NOUN
fbem-22228	50	7	is	be	AUX
fbem-22228	50	8	not	not	PART
fbem-22228	50	9	high	high	ADJ
fbem-22228	50	10	first	first	ADV
fbem-22228	50	11	,	,	PUNCT
fbem-22228	50	12	there	there	PRON
fbem-22228	50	13	exists	exist	VERB
fbem-22228	50	14	an	an	DET
fbem-22228	50	15	"	"	PUNCT
fbem-22228	50	16	information	information	NOUN
fbem-22228	50	17	silo	silo	NOUN
fbem-22228	50	18	"	"	PUNCT
fbem-22228	50	19	phenomenon	phenomenon	NOUN
fbem-22228	50	20	within	within	ADP
fbem-22228	50	21	enterprise	enterprise	NOUN
fbem-22228	50	22	-	-	PUNCT
fbem-22228	50	23	related	relate	VERB
fbem-22228	50	24	data	datum	NOUN
fbem-22228	50	25	,	,	PUNCT
fbem-22228	50	26	where	where	SCONJ
fbem-22228	50	27	data	datum	NOUN
fbem-22228	50	28	is	be	AUX
fbem-22228	50	29	often	often	ADV
fbem-22228	50	30	scattered	scatter	VERB
fbem-22228	50	31	across	across	ADP
fbem-22228	50	32	different	different	ADJ
fbem-22228	50	33	systems	system	NOUN
fbem-22228	50	34	and	and	CCONJ
fbem-22228	50	35	departments	department	NOUN
fbem-22228	50	36	,	,	PUNCT
fbem-22228	50	37	making	make	VERB
fbem-22228	50	38	effective	effective	ADJ
fbem-22228	50	39	integration	integration	NOUN
fbem-22228	50	40	and	and	CCONJ
fbem-22228	50	41	sharing	share	VERB
fbem-22228	50	42	impossible	impossible	ADJ
fbem-22228	50	43	.	.	PUNCT
fbem-22228	51	1	this	this	DET
fbem-22228	51	2	results	result	NOUN
fbem-22228	51	3	in	in	ADP
fbem-22228	51	4	low	low	ADJ
fbem-22228	51	5	utilization	utilization	NOUN
fbem-22228	51	6	of	of	ADP
fbem-22228	51	7	financial	financial	ADJ
fbem-22228	51	8	accounting	accounting	NOUN
fbem-22228	51	9	data	datum	NOUN
fbem-22228	51	10	resources	resource	NOUN
fbem-22228	51	11	,	,	PUNCT
fbem-22228	51	12	hindering	hinder	VERB
fbem-22228	51	13	the	the	DET
fbem-22228	51	14	digital	digital	ADJ
fbem-22228	51	15	transformation	transformation	NOUN
fbem-22228	51	16	of	of	ADP
fbem-22228	51	17	management	management	NOUN
fbem-22228	51	18	accounting	accounting	NOUN
fbem-22228	51	19	.	.	PUNCT
fbem-22228	52	1	second	second	ADV
fbem-22228	52	2	,	,	PUNCT
fbem-22228	52	3	data	datum	NOUN
fbem-22228	52	4	analysis	analysis	NOUN
fbem-22228	52	5	lacks	lack	VERB
fbem-22228	52	6	visualization	visualization	NOUN
fbem-22228	52	7	automation	automation	NOUN
fbem-22228	52	8	.	.	PUNCT
fbem-22228	53	1	the	the	DET
fbem-22228	53	2	characteristics	characteristic	NOUN
fbem-22228	53	3	of	of	ADP
fbem-22228	53	4	the	the	DET
fbem-22228	53	5	big	big	ADJ
fbem-22228	53	6	data	data	NOUN
fbem-22228	53	7	era	era	NOUN
fbem-22228	53	8	include	include	VERB
fbem-22228	53	9	vast	vast	ADJ
fbem-22228	53	10	and	and	CCONJ
fbem-22228	53	11	diverse	diverse	ADJ
fbem-22228	53	12	datasets	dataset	NOUN
fbem-22228	53	13	,	,	PUNCT
fbem-22228	53	14	rendering	render	VERB
fbem-22228	53	15	traditional	traditional	ADJ
fbem-22228	53	16	manual	manual	ADJ
fbem-22228	53	17	analysis	analysis	NOUN
fbem-22228	53	18	methods	method	NOUN
fbem-22228	53	19	inadequate	inadequate	VERB
fbem-22228	53	20	.	.	PUNCT
fbem-22228	54	1	during	during	ADP
fbem-22228	54	2	the	the	DET
fbem-22228	54	3	transition	transition	NOUN
fbem-22228	54	4	from	from	ADP
fbem-22228	54	5	financial	financial	ADJ
fbem-22228	54	6	accounting	accounting	NOUN
fbem-22228	54	7	to	to	ADP
fbem-22228	54	8	management	management	NOUN
fbem-22228	54	9	accounting	accounting	NOUN
fbem-22228	54	10	,	,	PUNCT
fbem-22228	54	11	bottlenecks	bottleneck	NOUN
fbem-22228	54	12	in	in	ADP
fbem-22228	54	13	data	data	NOUN
fbem-22228	54	14	analysis	analysis	NOUN
fbem-22228	54	15	and	and	CCONJ
fbem-22228	54	16	processing	processing	NOUN
fbem-22228	54	17	persist	persist	NOUN
fbem-22228	54	18	due	due	ADP
fbem-22228	54	19	to	to	ADP
fbem-22228	54	20	the	the	DET
fbem-22228	54	21	lack	lack	NOUN
fbem-22228	54	22	of	of	ADP
fbem-22228	54	23	automated	automate	VERB
fbem-22228	54	24	analysis	analysis	NOUN
fbem-22228	54	25	tools	tool	NOUN
fbem-22228	54	26	and	and	CCONJ
fbem-22228	54	27	visualization	visualization	NOUN
fbem-22228	54	28	methods	method	NOUN
fbem-22228	54	29	,	,	PUNCT
fbem-22228	54	30	leading	lead	VERB
fbem-22228	54	31	to	to	ADP
fbem-22228	54	32	low	low	ADJ
fbem-22228	54	33	analysis	analysis	NOUN
fbem-22228	54	34	efficiency	efficiency	NOUN
fbem-22228	54	35	.	.	PUNCT
fbem-22228	55	1	third	third	ADV
fbem-22228	55	2	,	,	PUNCT
fbem-22228	55	3	there	there	PRON
fbem-22228	55	4	is	be	VERB
fbem-22228	55	5	insufficient	insufficient	ADJ
fbem-22228	55	6	support	support	NOUN
fbem-22228	55	7	for	for	ADP
fbem-22228	55	8	data	data	NOUN
fbem-22228	55	9	-	-	PUNCT
fbem-22228	55	10	driven	drive	VERB
fbem-22228	55	11	decisionmaking	decisionmaking	NOUN
fbem-22228	55	12	.	.	PUNCT
fbem-22228	56	1	the	the	DET
fbem-22228	56	2	digital	digital	ADJ
fbem-22228	56	3	transformation	transformation	NOUN
fbem-22228	56	4	of	of	ADP
fbem-22228	56	5	financial	financial	ADJ
fbem-22228	56	6	accounting	accounting	NOUN
fbem-22228	56	7	requires	require	VERB
fbem-22228	56	8	transforming	transform	VERB
fbem-22228	56	9	data	datum	NOUN
fbem-22228	56	10	into	into	ADP
fbem-22228	56	11	actionable	actionable	ADJ
fbem-22228	56	12	information	information	NOUN
fbem-22228	56	13	to	to	PART
fbem-22228	56	14	support	support	VERB
fbem-22228	56	15	intelligent	intelligent	ADJ
fbem-22228	56	16	decision	decision	NOUN
fbem-22228	56	17	-	-	PUNCT
fbem-22228	56	18	making	make	VERB
fbem-22228	56	19	and	and	CCONJ
fbem-22228	56	20	business	business	NOUN
fbem-22228	56	21	operations	operation	NOUN
fbem-22228	56	22	.	.	PUNCT
fbem-22228	57	1	however	however	ADV
fbem-22228	57	2	,	,	PUNCT
fbem-22228	57	3	many	many	ADJ
fbem-22228	57	4	enterprises	enterprise	NOUN
fbem-22228	57	5	face	face	VERB
fbem-22228	57	6	difficulties	difficulty	NOUN
fbem-22228	57	7	in	in	ADP
fbem-22228	57	8	data	data	NOUN
fbem-22228	57	9	conversion	conversion	NOUN
fbem-22228	57	10	and	and	CCONJ
fbem-22228	57	11	integration	integration	NOUN
fbem-22228	57	12	between	between	ADP
fbem-22228	57	13	financial	financial	ADJ
fbem-22228	57	14	accounting	accounting	NOUN
fbem-22228	57	15	and	and	CCONJ
fbem-22228	57	16	management	management	NOUN
fbem-22228	57	17	accounting	accounting	NOUN
fbem-22228	57	18	,	,	PUNCT
fbem-22228	57	19	resulting	result	VERB
fbem-22228	57	20	in	in	ADP
fbem-22228	57	21	insufficient	insufficient	ADJ
fbem-22228	57	22	digitization	digitization	NOUN
fbem-22228	57	23	of	of	ADP
fbem-22228	57	24	data	datum	NOUN
fbem-22228	57	25	and	and	CCONJ
fbem-22228	57	26	inadequate	inadequate	ADJ
fbem-22228	57	27	support	support	NOUN
fbem-22228	57	28	for	for	ADP
fbem-22228	57	29	intelligent	intelligent	ADJ
fbem-22228	57	30	decisionmaking	decisionmaking	NOUN
fbem-22228	57	31	.	.	PUNCT
fbem-22228	58	1	fourth	fourth	ADJ
fbem-22228	58	2	,	,	PUNCT
fbem-22228	58	3	the	the	DET
fbem-22228	58	4	depth	depth	NOUN
fbem-22228	58	5	of	of	ADP
fbem-22228	58	6	business	business	NOUN
fbem-22228	58	7	-	-	PUNCT
fbem-22228	58	8	finance	finance	NOUN
fbem-22228	58	9	integration	integration	NOUN
fbem-22228	58	10	is	be	AUX
fbem-22228	58	11	insufficient	insufficient	ADJ
fbem-22228	58	12	.	.	PUNCT
fbem-22228	59	1	due	due	ADP
fbem-22228	59	2	to	to	ADP
fbem-22228	59	3	a	a	DET
fbem-22228	59	4	lack	lack	NOUN
fbem-22228	59	5	of	of	ADP
fbem-22228	59	6	in	in	ADP
fbem-22228	59	7	-	-	PUNCT
fbem-22228	59	8	depth	depth	NOUN
fbem-22228	59	9	understanding	understanding	NOUN
fbem-22228	59	10	of	of	ADP
fbem-22228	59	11	the	the	DET
fbem-22228	59	12	business	business	NOUN
fbem-22228	59	13	,	,	PUNCT
fbem-22228	59	14	the	the	DET
fbem-22228	59	15	correlation	correlation	NOUN
fbem-22228	59	16	and	and	CCONJ
fbem-22228	59	17	consistency	consistency	NOUN
fbem-22228	59	18	between	between	ADP
fbem-22228	59	19	financial	financial	ADJ
fbem-22228	59	20	data	datum	NOUN
fbem-22228	59	21	and	and	CCONJ
fbem-22228	59	22	management	management	NOUN
fbem-22228	59	23	data	datum	NOUN
fbem-22228	59	24	are	be	AUX
fbem-22228	59	25	insufficient	insufficient	ADJ
fbem-22228	59	26	.	.	PUNCT
fbem-22228	60	1	this	this	PRON
fbem-22228	60	2	results	result	VERB
fbem-22228	60	3	in	in	ADP
fbem-22228	60	4	a	a	DET
fbem-22228	60	5	lack	lack	NOUN
fbem-22228	60	6	of	of	ADP
fbem-22228	60	7	tight	tight	ADJ
fbem-22228	60	8	integration	integration	NOUN
fbem-22228	60	9	between	between	ADP
fbem-22228	60	10	financial	financial	ADJ
fbem-22228	60	11	accounting	accounting	NOUN
fbem-22228	60	12	and	and	CCONJ
fbem-22228	60	13	management	management	NOUN
fbem-22228	60	14	accounting	accounting	NOUN
fbem-22228	60	15	during	during	ADP
fbem-22228	60	16	digital	digital	ADJ
fbem-22228	60	17	operations	operation	NOUN
fbem-22228	60	18	,	,	PUNCT
fbem-22228	60	19	making	make	VERB
fbem-22228	60	20	it	it	PRON
fbem-22228	60	21	challenging	challenge	VERB
fbem-22228	60	22	to	to	PART
fbem-22228	60	23	achieve	achieve	VERB
fbem-22228	60	24	comprehensive	comprehensive	ADJ
fbem-22228	60	25	digital	digital	ADJ
fbem-22228	60	26	operational	operational	ADJ
fbem-22228	60	27	advancement	advancement	NOUN
fbem-22228	60	28	.	.	PUNCT
fbem-22228	61	1	3.3	3.3	NUM
fbem-22228	61	2	.	.	PUNCT
fbem-22228	61	3	difficulty	difficulty	NOUN
fbem-22228	61	4	in	in	ADP
fbem-22228	61	5	system	system	NOUN
fbem-22228	61	6	integration	integration	NOUN
fbem-22228	61	7	the	the	DET
fbem-22228	61	8	difficulty	difficulty	NOUN
fbem-22228	61	9	in	in	ADP
fbem-22228	61	10	system	system	NOUN
fbem-22228	61	11	integration	integration	NOUN
fbem-22228	61	12	is	be	AUX
fbem-22228	61	13	another	another	DET
fbem-22228	61	14	major	major	ADJ
fbem-22228	61	15	challenge	challenge	NOUN
fbem-22228	61	16	faced	face	VERB
fbem-22228	61	17	by	by	ADP
fbem-22228	61	18	the	the	DET
fbem-22228	61	19	transition	transition	NOUN
fbem-22228	61	20	from	from	ADP
fbem-22228	61	21	financial	financial	ADJ
fbem-22228	61	22	accounting	accounting	NOUN
fbem-22228	61	23	to	to	ADP
fbem-22228	61	24	management	management	NOUN
fbem-22228	61	25	accounting	accounting	NOUN
fbem-22228	61	26	.	.	PUNCT
fbem-22228	62	1	in	in	ADP
fbem-22228	62	2	this	this	DET
fbem-22228	62	3	transformation	transformation	NOUN
fbem-22228	62	4	process	process	NOUN
fbem-22228	62	5	,	,	PUNCT
fbem-22228	62	6	it	it	PRON
fbem-22228	62	7	is	be	AUX
fbem-22228	62	8	necessary	necessary	ADJ
fbem-22228	62	9	to	to	PART
fbem-22228	62	10	effectively	effectively	ADV
fbem-22228	62	11	integrate	integrate	VERB
fbem-22228	62	12	traditional	traditional	ADJ
fbem-22228	62	13	financial	financial	ADJ
fbem-22228	62	14	accounting	accounting	NOUN
fbem-22228	62	15	systems	system	NOUN
fbem-22228	62	16	with	with	ADP
fbem-22228	62	17	management	management	NOUN
fbem-22228	62	18	accounting	accounting	NOUN
fbem-22228	62	19	systems	system	NOUN
fbem-22228	62	20	to	to	PART
fbem-22228	62	21	facilitate	facilitate	VERB
fbem-22228	62	22	the	the	DET
fbem-22228	62	23	flow	flow	NOUN
fbem-22228	62	24	and	and	CCONJ
fbem-22228	62	25	application	application	NOUN
fbem-22228	62	26	of	of	ADP
fbem-22228	62	27	data	datum	NOUN
fbem-22228	62	28	.	.	PUNCT
fbem-22228	63	1	however	however	ADV
fbem-22228	63	2	,	,	PUNCT
fbem-22228	63	3	achieving	achieve	VERB
fbem-22228	63	4	this	this	DET
fbem-22228	63	5	goal	goal	NOUN
fbem-22228	63	6	still	still	ADV
fbem-22228	63	7	faces	face	VERB
fbem-22228	63	8	several	several	ADJ
fbem-22228	63	9	obstacles	obstacle	NOUN
fbem-22228	63	10	.	.	PUNCT
fbem-22228	64	1	firstly	firstly	ADV
fbem-22228	64	2	,	,	PUNCT
fbem-22228	64	3	financial	financial	ADJ
fbem-22228	64	4	accounting	accounting	NOUN
fbem-22228	64	5	and	and	CCONJ
fbem-22228	64	6	management	management	NOUN
fbem-22228	64	7	accounting	accounting	NOUN
fbem-22228	64	8	have	have	VERB
fbem-22228	64	9	inherently	inherently	ADV
fbem-22228	64	10	different	different	ADJ
fbem-22228	64	11	focuses	focus	NOUN
fbem-22228	64	12	and	and	CCONJ
fbem-22228	64	13	operational	operational	ADJ
fbem-22228	64	14	modes	mode	NOUN
fbem-22228	64	15	.	.	PUNCT
fbem-22228	65	1	financial	financial	ADJ
fbem-22228	65	2	accounting	accounting	NOUN
fbem-22228	65	3	emphasizes	emphasize	VERB
fbem-22228	65	4	accurate	accurate	ADJ
fbem-22228	65	5	recording	recording	NOUN
fbem-22228	65	6	and	and	CCONJ
fbem-22228	65	7	reporting	reporting	NOUN
fbem-22228	65	8	of	of	ADP
fbem-22228	65	9	financial	financial	ADJ
fbem-22228	65	10	matters	matter	NOUN
fbem-22228	65	11	,	,	PUNCT
fbem-22228	65	12	with	with	ADP
fbem-22228	65	13	system	system	NOUN
fbem-22228	65	14	design	design	NOUN
fbem-22228	65	15	primarily	primarily	ADV
fbem-22228	65	16	aimed	aim	VERB
fbem-22228	65	17	at	at	ADP
fbem-22228	65	18	ensuring	ensure	VERB
fbem-22228	65	19	data	datum	NOUN
fbem-22228	65	20	compliance	compliance	NOUN
fbem-22228	65	21	and	and	CCONJ
fbem-22228	65	22	historical	historical	ADJ
fbem-22228	65	23	accuracy	accuracy	NOUN
fbem-22228	65	24	.	.	PUNCT
fbem-22228	66	1	on	on	ADP
fbem-22228	66	2	the	the	DET
fbem-22228	66	3	other	other	ADJ
fbem-22228	66	4	hand	hand	NOUN
fbem-22228	66	5	,	,	PUNCT
fbem-22228	66	6	management	management	NOUN
fbem-22228	66	7	accounting	accounting	NOUN
fbem-22228	66	8	focuses	focus	VERB
fbem-22228	66	9	on	on	ADP
fbem-22228	66	10	providing	provide	VERB
fbem-22228	66	11	support	support	NOUN
fbem-22228	66	12	for	for	ADP
fbem-22228	66	13	future	future	ADJ
fbem-22228	66	14	business	business	NOUN
fbem-22228	66	15	decisions	decision	NOUN
fbem-22228	66	16	,	,	PUNCT
fbem-22228	66	17	requiring	require	VERB
fbem-22228	66	18	more	more	ADV
fbem-22228	66	19	flexible	flexible	ADJ
fbem-22228	66	20	and	and	CCONJ
fbem-22228	66	21	forward	forward	ADV
fbem-22228	66	22	-	-	PUNCT
fbem-22228	66	23	looking	look	VERB
fbem-22228	66	24	data	datum	NOUN
fbem-22228	66	25	analysis	analysis	NOUN
fbem-22228	66	26	.	.	PUNCT
fbem-22228	67	1	the	the	DET
fbem-22228	67	2	differences	difference	NOUN
fbem-22228	67	3	in	in	ADP
fbem-22228	67	4	focus	focus	NOUN
fbem-22228	67	5	62	62	NUM
fbem-22228	67	6	result	result	NOUN
fbem-22228	67	7	in	in	ADP
fbem-22228	67	8	disparities	disparity	NOUN
fbem-22228	67	9	in	in	ADP
fbem-22228	67	10	systems	system	NOUN
fbem-22228	67	11	and	and	CCONJ
fbem-22228	67	12	data	datum	NOUN
fbem-22228	67	13	processing	processing	NOUN
fbem-22228	67	14	methods	method	NOUN
fbem-22228	67	15	,	,	PUNCT
fbem-22228	67	16	making	make	VERB
fbem-22228	67	17	integration	integration	NOUN
fbem-22228	67	18	more	more	ADV
fbem-22228	67	19	complex	complex	ADJ
fbem-22228	67	20	and	and	CCONJ
fbem-22228	67	21	challenging	challenging	ADJ
fbem-22228	67	22	.	.	PUNCT
fbem-22228	68	1	secondly	secondly	ADV
fbem-22228	68	2	,	,	PUNCT
fbem-22228	68	3	differences	difference	NOUN
fbem-22228	68	4	in	in	ADP
fbem-22228	68	5	data	data	NOUN
fbem-22228	68	6	structures	structure	NOUN
fbem-22228	68	7	and	and	CCONJ
fbem-22228	68	8	formats	format	NOUN
fbem-22228	68	9	are	be	AUX
fbem-22228	68	10	also	also	ADV
fbem-22228	68	11	significant	significant	ADJ
fbem-22228	68	12	manifestations	manifestation	NOUN
fbem-22228	68	13	of	of	ADP
fbem-22228	68	14	the	the	DET
fbem-22228	68	15	difficulty	difficulty	NOUN
fbem-22228	68	16	in	in	ADP
fbem-22228	68	17	system	system	NOUN
fbem-22228	68	18	integration	integration	NOUN
fbem-22228	68	19	.	.	PUNCT
fbem-22228	69	1	data	datum	NOUN
fbem-22228	69	2	in	in	ADP
fbem-22228	69	3	financial	financial	ADJ
fbem-22228	69	4	accounting	accounting	NOUN
fbem-22228	69	5	systems	system	NOUN
fbem-22228	69	6	is	be	AUX
fbem-22228	69	7	often	often	ADV
fbem-22228	69	8	highly	highly	ADV
fbem-22228	69	9	standardized	standardized	ADJ
fbem-22228	69	10	and	and	CCONJ
fbem-22228	69	11	structured	structure	VERB
fbem-22228	69	12	,	,	PUNCT
fbem-22228	69	13	whereas	whereas	SCONJ
fbem-22228	69	14	data	datum	NOUN
fbem-22228	69	15	required	require	VERB
fbem-22228	69	16	for	for	ADP
fbem-22228	69	17	management	management	NOUN
fbem-22228	69	18	accounting	accounting	NOUN
fbem-22228	69	19	includes	include	VERB
fbem-22228	69	20	unstructured	unstructured	ADJ
fbem-22228	69	21	market	market	NOUN
fbem-22228	69	22	information	information	NOUN
fbem-22228	69	23	,	,	PUNCT
fbem-22228	69	24	customer	customer	NOUN
fbem-22228	69	25	feedback	feedback	NOUN
fbem-22228	69	26	,	,	PUNCT
fbem-22228	69	27	etc	etc	X
fbem-22228	69	28	.	.	X
fbem-22228	70	1	the	the	DET
fbem-22228	70	2	diversity	diversity	NOUN
fbem-22228	70	3	and	and	CCONJ
fbem-22228	70	4	complexity	complexity	NOUN
fbem-22228	70	5	of	of	ADP
fbem-22228	70	6	data	datum	NOUN
fbem-22228	70	7	make	make	VERB
fbem-22228	70	8	it	it	PRON
fbem-22228	70	9	difficult	difficult	ADJ
fbem-22228	70	10	to	to	PART
fbem-22228	70	11	achieve	achieve	VERB
fbem-22228	70	12	effective	effective	ADJ
fbem-22228	70	13	integration	integration	NOUN
fbem-22228	70	14	and	and	CCONJ
fbem-22228	70	15	utilization	utilization	NOUN
fbem-22228	70	16	when	when	SCONJ
fbem-22228	70	17	integrating	integrate	VERB
fbem-22228	70	18	systems	system	NOUN
fbem-22228	70	19	.	.	PUNCT
fbem-22228	71	1	lastly	lastly	ADV
fbem-22228	71	2	,	,	PUNCT
fbem-22228	71	3	from	from	ADP
fbem-22228	71	4	a	a	DET
fbem-22228	71	5	technical	technical	ADJ
fbem-22228	71	6	perspective	perspective	NOUN
fbem-22228	71	7	,	,	PUNCT
fbem-22228	71	8	financial	financial	ADJ
fbem-22228	71	9	accounting	accounting	NOUN
fbem-22228	71	10	systems	system	NOUN
fbem-22228	71	11	are	be	AUX
fbem-22228	71	12	often	often	ADV
fbem-22228	71	13	built	build	VERB
fbem-22228	71	14	on	on	ADP
fbem-22228	71	15	traditional	traditional	ADJ
fbem-22228	71	16	internet	internet	NOUN
fbem-22228	71	17	technology	technology	NOUN
fbem-22228	71	18	(	(	PUNCT
fbem-22228	71	19	it	it	PRON
fbem-22228	71	20	)	)	PUNCT
fbem-22228	71	21	architectures	architecture	NOUN
fbem-22228	71	22	,	,	PUNCT
fbem-22228	71	23	while	while	SCONJ
fbem-22228	71	24	management	management	NOUN
fbem-22228	71	25	accounting	accounting	NOUN
fbem-22228	71	26	requires	require	VERB
fbem-22228	71	27	more	more	ADV
fbem-22228	71	28	advanced	advanced	ADJ
fbem-22228	71	29	and	and	CCONJ
fbem-22228	71	30	flexible	flexible	ADJ
fbem-22228	71	31	data	datum	NOUN
fbem-22228	71	32	processing	processing	NOUN
fbem-22228	71	33	technologies	technology	NOUN
fbem-22228	71	34	such	such	ADJ
fbem-22228	71	35	as	as	ADP
fbem-22228	71	36	big	big	ADJ
fbem-22228	71	37	data	datum	NOUN
fbem-22228	71	38	analytics	analytic	NOUN
fbem-22228	71	39	and	and	CCONJ
fbem-22228	71	40	cloud	cloud	NOUN
fbem-22228	71	41	computing	computing	NOUN
fbem-22228	71	42	.	.	PUNCT
fbem-22228	72	1	the	the	DET
fbem-22228	72	2	technological	technological	ADJ
fbem-22228	72	3	differences	difference	NOUN
fbem-22228	72	4	increase	increase	VERB
fbem-22228	72	5	the	the	DET
fbem-22228	72	6	difficulty	difficulty	NOUN
fbem-22228	72	7	of	of	ADP
fbem-22228	72	8	integration	integration	NOUN
fbem-22228	72	9	,	,	PUNCT
fbem-22228	72	10	requiring	require	VERB
fbem-22228	72	11	a	a	DET
fbem-22228	72	12	significant	significant	ADJ
fbem-22228	72	13	investment	investment	NOUN
fbem-22228	72	14	of	of	ADP
fbem-22228	72	15	time	time	NOUN
fbem-22228	72	16	and	and	CCONJ
fbem-22228	72	17	resources	resource	NOUN
fbem-22228	72	18	to	to	PART
fbem-22228	72	19	upgrade	upgrade	VERB
fbem-22228	72	20	and	and	CCONJ
fbem-22228	72	21	adjust	adjust	VERB
fbem-22228	72	22	existing	existing	ADJ
fbem-22228	72	23	systems	system	NOUN
fbem-22228	72	24	.	.	PUNCT
fbem-22228	73	1	3.4	3.4	NUM
fbem-22228	73	2	.	.	PUNCT
fbem-22228	74	1	the	the	DET
fbem-22228	74	2	level	level	NOUN
fbem-22228	74	3	of	of	ADP
fbem-22228	74	4	digital	digital	ADJ
fbem-22228	74	5	management	management	NOUN
fbem-22228	74	6	is	be	AUX
fbem-22228	74	7	not	not	PART
fbem-22228	74	8	deep	deep	ADJ
fbem-22228	74	9	enough	enough	ADV
fbem-22228	74	10	firstly	firstly	ADV
fbem-22228	74	11	,	,	PUNCT
fbem-22228	74	12	traditional	traditional	ADJ
fbem-22228	74	13	financial	financial	ADJ
fbem-22228	74	14	accounting	accounting	NOUN
fbem-22228	74	15	mainly	mainly	ADV
fbem-22228	74	16	relies	rely	VERB
fbem-22228	74	17	on	on	ADP
fbem-22228	74	18	historical	historical	ADJ
fbem-22228	74	19	data	datum	NOUN
fbem-22228	74	20	for	for	ADP
fbem-22228	74	21	budgeting	budgeting	NOUN
fbem-22228	74	22	,	,	PUNCT
fbem-22228	74	23	lacking	lack	VERB
fbem-22228	74	24	accurate	accurate	ADJ
fbem-22228	74	25	predictions	prediction	NOUN
fbem-22228	74	26	of	of	ADP
fbem-22228	74	27	future	future	ADJ
fbem-22228	74	28	development	development	NOUN
fbem-22228	74	29	trends	trend	NOUN
fbem-22228	74	30	.	.	PUNCT
fbem-22228	75	1	however	however	ADV
fbem-22228	75	2	,	,	PUNCT
fbem-22228	75	3	digital	digital	ADJ
fbem-22228	75	4	transformation	transformation	NOUN
fbem-22228	75	5	requires	require	VERB
fbem-22228	75	6	finance	finance	NOUN
fbem-22228	75	7	departments	department	NOUN
fbem-22228	75	8	to	to	PART
fbem-22228	75	9	establish	establish	VERB
fbem-22228	75	10	budget	budget	NOUN
fbem-22228	75	11	management	management	NOUN
fbem-22228	75	12	models	model	NOUN
fbem-22228	75	13	based	base	VERB
fbem-22228	75	14	on	on	ADP
fbem-22228	75	15	big	big	ADJ
fbem-22228	75	16	data	datum	NOUN
fbem-22228	75	17	analysis	analysis	NOUN
fbem-22228	75	18	.	.	PUNCT
fbem-22228	76	1	through	through	ADP
fbem-22228	76	2	mining	mining	NOUN
fbem-22228	76	3	and	and	CCONJ
fbem-22228	76	4	analyzing	analyze	VERB
fbem-22228	76	5	large	large	ADJ
fbem-22228	76	6	amounts	amount	NOUN
fbem-22228	76	7	of	of	ADP
fbem-22228	76	8	data	datum	NOUN
fbem-22228	76	9	,	,	PUNCT
fbem-22228	76	10	accurate	accurate	ADJ
fbem-22228	76	11	predictions	prediction	NOUN
fbem-22228	76	12	of	of	ADP
fbem-22228	76	13	future	future	ADJ
fbem-22228	76	14	business	business	NOUN
fbem-22228	76	15	conditions	condition	NOUN
fbem-22228	76	16	can	can	AUX
fbem-22228	76	17	be	be	AUX
fbem-22228	76	18	made	make	VERB
fbem-22228	76	19	,	,	PUNCT
fbem-22228	76	20	providing	provide	VERB
fbem-22228	76	21	decisionmakers	decisionmaker	NOUN
fbem-22228	76	22	with	with	ADP
fbem-22228	76	23	more	more	ADV
fbem-22228	76	24	targeted	target	VERB
fbem-22228	76	25	budget	budget	NOUN
fbem-22228	76	26	plans	plan	NOUN
fbem-22228	76	27	.	.	PUNCT
fbem-22228	77	1	secondly	secondly	ADV
fbem-22228	77	2	,	,	PUNCT
fbem-22228	77	3	traditional	traditional	ADJ
fbem-22228	77	4	financial	financial	ADJ
fbem-22228	77	5	accounting	accounting	NOUN
fbem-22228	77	6	relies	rely	VERB
fbem-22228	77	7	heavily	heavily	ADV
fbem-22228	77	8	on	on	ADP
fbem-22228	77	9	manual	manual	ADJ
fbem-22228	77	10	accounting	accounting	NOUN
fbem-22228	77	11	and	and	CCONJ
fbem-22228	77	12	statistics	statistic	NOUN
fbem-22228	77	13	for	for	ADP
fbem-22228	77	14	cost	cost	NOUN
fbem-22228	77	15	management	management	NOUN
fbem-22228	77	16	,	,	PUNCT
fbem-22228	77	17	leading	lead	VERB
fbem-22228	77	18	to	to	ADP
fbem-22228	77	19	data	datum	NOUN
fbem-22228	77	20	errors	error	NOUN
fbem-22228	77	21	and	and	CCONJ
fbem-22228	77	22	lagging	lag	VERB
fbem-22228	77	23	information	information	NOUN
fbem-22228	77	24	.	.	PUNCT
fbem-22228	78	1	digital	digital	ADJ
fbem-22228	78	2	transformation	transformation	NOUN
fbem-22228	78	3	demands	demand	VERB
fbem-22228	78	4	finance	finance	NOUN
fbem-22228	78	5	departments	department	NOUN
fbem-22228	78	6	to	to	PART
fbem-22228	78	7	utilize	utilize	VERB
fbem-22228	78	8	big	big	ADJ
fbem-22228	78	9	data	datum	NOUN
fbem-22228	78	10	technology	technology	NOUN
fbem-22228	78	11	to	to	PART
fbem-22228	78	12	establish	establish	VERB
fbem-22228	78	13	intelligent	intelligent	ADJ
fbem-22228	78	14	cost	cost	NOUN
fbem-22228	78	15	management	management	NOUN
fbem-22228	78	16	and	and	CCONJ
fbem-22228	78	17	control	control	NOUN
fbem-22228	78	18	systems	system	NOUN
fbem-22228	78	19	,	,	PUNCT
fbem-22228	78	20	enabling	enable	VERB
fbem-22228	78	21	real	real	ADJ
fbem-22228	78	22	-	-	PUNCT
fbem-22228	78	23	time	time	NOUN
fbem-22228	78	24	data	datum	NOUN
fbem-22228	78	25	collection	collection	NOUN
fbem-22228	78	26	,	,	PUNCT
fbem-22228	78	27	automated	automate	VERB
fbem-22228	78	28	accounting	accounting	NOUN
fbem-22228	78	29	,	,	PUNCT
fbem-22228	78	30	and	and	CCONJ
fbem-22228	78	31	intelligent	intelligent	ADJ
fbem-22228	78	32	analysis	analysis	NOUN
fbem-22228	78	33	,	,	PUNCT
fbem-22228	78	34	thereby	thereby	ADV
fbem-22228	78	35	improving	improve	VERB
fbem-22228	78	36	the	the	DET
fbem-22228	78	37	accuracy	accuracy	NOUN
fbem-22228	78	38	and	and	CCONJ
fbem-22228	78	39	efficiency	efficiency	NOUN
fbem-22228	78	40	of	of	ADP
fbem-22228	78	41	cost	cost	NOUN
fbem-22228	78	42	management	management	NOUN
fbem-22228	78	43	.	.	PUNCT
fbem-22228	79	1	furthermore	furthermore	ADV
fbem-22228	79	2	,	,	PUNCT
fbem-22228	79	3	digital	digital	ADJ
fbem-22228	79	4	transformation	transformation	NOUN
fbem-22228	79	5	requires	require	VERB
fbem-22228	79	6	finance	finance	NOUN
fbem-22228	79	7	departments	department	NOUN
fbem-22228	79	8	to	to	PART
fbem-22228	79	9	establish	establish	VERB
fbem-22228	79	10	comprehensive	comprehensive	ADJ
fbem-22228	79	11	management	management	NOUN
fbem-22228	79	12	accounting	accounting	NOUN
fbem-22228	79	13	reporting	reporting	NOUN
fbem-22228	79	14	systems	system	NOUN
fbem-22228	79	15	based	base	VERB
fbem-22228	79	16	on	on	ADP
fbem-22228	79	17	big	big	ADJ
fbem-22228	79	18	data	datum	NOUN
fbem-22228	79	19	analysis	analysis	NOUN
fbem-22228	79	20	,	,	PUNCT
fbem-22228	79	21	including	include	VERB
fbem-22228	79	22	indicators	indicator	NOUN
fbem-22228	79	23	and	and	CCONJ
fbem-22228	79	24	analyses	analysis	NOUN
fbem-22228	79	25	from	from	ADP
fbem-22228	79	26	multiple	multiple	ADJ
fbem-22228	79	27	dimensions	dimension	NOUN
fbem-22228	79	28	such	such	ADJ
fbem-22228	79	29	as	as	ADP
fbem-22228	79	30	finance	finance	NOUN
fbem-22228	79	31	,	,	PUNCT
fbem-22228	79	32	operations	operation	NOUN
fbem-22228	79	33	,	,	PUNCT
fbem-22228	79	34	and	and	CCONJ
fbem-22228	79	35	marketing	marketing	NOUN
fbem-22228	79	36	,	,	PUNCT
fbem-22228	79	37	providing	provide	VERB
fbem-22228	79	38	comprehensive	comprehensive	ADJ
fbem-22228	79	39	decision	decision	NOUN
fbem-22228	79	40	-	-	PUNCT
fbem-22228	79	41	making	make	VERB
fbem-22228	79	42	bases	basis	NOUN
fbem-22228	79	43	for	for	ADP
fbem-22228	79	44	enterprise	enterprise	NOUN
fbem-22228	79	45	management	management	NOUN
fbem-22228	79	46	.	.	PUNCT
fbem-22228	80	1	traditional	traditional	ADJ
fbem-22228	80	2	financial	financial	ADJ
fbem-22228	80	3	accounting	accounting	NOUN
fbem-22228	80	4	reports	report	NOUN
fbem-22228	80	5	mainly	mainly	ADV
fbem-22228	80	6	focus	focus	VERB
fbem-22228	80	7	on	on	ADP
fbem-22228	80	8	financial	financial	ADJ
fbem-22228	80	9	conditions	condition	NOUN
fbem-22228	80	10	and	and	CCONJ
fbem-22228	80	11	financial	financial	ADJ
fbem-22228	80	12	performance	performance	NOUN
fbem-22228	80	13	,	,	PUNCT
fbem-22228	80	14	lacking	lack	VERB
fbem-22228	80	15	comprehensive	comprehensive	ADJ
fbem-22228	80	16	consideration	consideration	NOUN
fbem-22228	80	17	of	of	ADP
fbem-22228	80	18	nonfinancial	nonfinancial	ADJ
fbem-22228	80	19	factors	factor	NOUN
fbem-22228	80	20	,	,	PUNCT
fbem-22228	80	21	greatly	greatly	ADV
fbem-22228	80	22	limiting	limit	VERB
fbem-22228	80	23	the	the	DET
fbem-22228	80	24	digital	digital	ADJ
fbem-22228	80	25	transformation	transformation	NOUN
fbem-22228	80	26	of	of	ADP
fbem-22228	80	27	management	management	NOUN
fbem-22228	80	28	accounting	accounting	NOUN
fbem-22228	80	29	.	.	PUNCT
fbem-22228	81	1	lastly	lastly	ADV
fbem-22228	81	2	,	,	PUNCT
fbem-22228	81	3	digital	digital	ADJ
fbem-22228	81	4	transformation	transformation	NOUN
fbem-22228	81	5	requires	require	VERB
fbem-22228	81	6	finance	finance	NOUN
fbem-22228	81	7	departments	department	NOUN
fbem-22228	81	8	to	to	PART
fbem-22228	81	9	establish	establish	VERB
fbem-22228	81	10	performance	performance	NOUN
fbem-22228	81	11	appraisal	appraisal	NOUN
fbem-22228	81	12	management	management	NOUN
fbem-22228	81	13	systems	system	NOUN
fbem-22228	81	14	based	base	VERB
fbem-22228	81	15	on	on	ADP
fbem-22228	81	16	big	big	ADJ
fbem-22228	81	17	data	datum	NOUN
fbem-22228	81	18	analysis	analysis	NOUN
fbem-22228	81	19	,	,	PUNCT
fbem-22228	81	20	integrating	integrate	VERB
fbem-22228	81	21	financial	financial	ADJ
fbem-22228	81	22	indicators	indicator	NOUN
fbem-22228	81	23	with	with	ADP
fbem-22228	81	24	non	non	ADJ
fbem-22228	81	25	-	-	ADJ
fbem-22228	81	26	financial	financial	ADJ
fbem-22228	81	27	indicators	indicator	NOUN
fbem-22228	81	28	,	,	PUNCT
fbem-22228	81	29	comprehensively	comprehensively	ADV
fbem-22228	81	30	evaluating	evaluate	VERB
fbem-22228	81	31	the	the	DET
fbem-22228	81	32	performance	performance	NOUN
fbem-22228	81	33	of	of	ADP
fbem-22228	81	34	various	various	ADJ
fbem-22228	81	35	aspects	aspect	NOUN
fbem-22228	81	36	of	of	ADP
fbem-22228	81	37	the	the	DET
fbem-22228	81	38	enterprise	enterprise	NOUN
fbem-22228	81	39	,	,	PUNCT
fbem-22228	81	40	providing	provide	VERB
fbem-22228	81	41	managers	manager	NOUN
fbem-22228	81	42	with	with	ADP
fbem-22228	81	43	more	more	ADV
fbem-22228	81	44	accurate	accurate	ADJ
fbem-22228	81	45	and	and	CCONJ
fbem-22228	81	46	comprehensive	comprehensive	ADJ
fbem-22228	81	47	performance	performance	NOUN
fbem-22228	81	48	evaluation	evaluation	NOUN
fbem-22228	81	49	results	result	NOUN
fbem-22228	81	50	,	,	PUNCT
fbem-22228	81	51	and	and	CCONJ
fbem-22228	81	52	promoting	promote	VERB
fbem-22228	81	53	continuous	continuous	ADJ
fbem-22228	81	54	improvement	improvement	NOUN
fbem-22228	81	55	and	and	CCONJ
fbem-22228	81	56	development	development	NOUN
fbem-22228	81	57	of	of	ADP
fbem-22228	81	58	the	the	DET
fbem-22228	81	59	enterprise	enterprise	NOUN
fbem-22228	81	60	.	.	PUNCT
fbem-22228	82	1	3.5	3.5	NUM
fbem-22228	82	2	.	.	PUNCT
fbem-22228	82	3	resistance	resistance	NOUN
fbem-22228	82	4	to	to	PART
fbem-22228	82	5	change	change	VERB
fbem-22228	82	6	management	management	NOUN
fbem-22228	82	7	change	change	NOUN
fbem-22228	82	8	management	management	NOUN
fbem-22228	82	9	resistance	resistance	NOUN
fbem-22228	82	10	is	be	AUX
fbem-22228	82	11	a	a	DET
fbem-22228	82	12	notable	notable	ADJ
fbem-22228	82	13	issue	issue	NOUN
fbem-22228	82	14	in	in	ADP
fbem-22228	82	15	the	the	DET
fbem-22228	82	16	transition	transition	NOUN
fbem-22228	82	17	from	from	ADP
fbem-22228	82	18	financial	financial	ADJ
fbem-22228	82	19	accounting	accounting	NOUN
fbem-22228	82	20	to	to	ADP
fbem-22228	82	21	management	management	NOUN
fbem-22228	82	22	accounting	accounting	NOUN
fbem-22228	82	23	.	.	PUNCT
fbem-22228	83	1	first	first	ADV
fbem-22228	83	2	,	,	PUNCT
fbem-22228	83	3	many	many	ADJ
fbem-22228	83	4	employees	employee	NOUN
fbem-22228	83	5	are	be	AUX
fbem-22228	83	6	accustomed	accustomed	ADJ
fbem-22228	83	7	to	to	ADP
fbem-22228	83	8	traditional	traditional	ADJ
fbem-22228	83	9	ways	way	NOUN
fbem-22228	83	10	of	of	ADP
fbem-22228	83	11	working	working	NOUN
fbem-22228	83	12	and	and	CCONJ
fbem-22228	83	13	are	be	AUX
fbem-22228	83	14	uncomfortable	uncomfortable	ADJ
fbem-22228	83	15	with	with	ADP
fbem-22228	83	16	new	new	ADJ
fbem-22228	83	17	ways	way	NOUN
fbem-22228	83	18	of	of	ADP
fbem-22228	83	19	working	working	NOUN
fbem-22228	83	20	and	and	CCONJ
fbem-22228	83	21	processes	process	NOUN
fbem-22228	83	22	.	.	PUNCT
fbem-22228	84	1	this	this	DET
fbem-22228	84	2	discomfort	discomfort	NOUN
fbem-22228	84	3	stems	stem	VERB
fbem-22228	84	4	from	from	ADP
fbem-22228	84	5	fear	fear	NOUN
fbem-22228	84	6	of	of	ADP
fbem-22228	84	7	the	the	DET
fbem-22228	84	8	unknown	unknown	ADJ
fbem-22228	84	9	,	,	PUNCT
fbem-22228	84	10	pressure	pressure	NOUN
fbem-22228	84	11	to	to	PART
fbem-22228	84	12	learn	learn	VERB
fbem-22228	84	13	new	new	ADJ
fbem-22228	84	14	skills	skill	NOUN
fbem-22228	84	15	,	,	PUNCT
fbem-22228	84	16	or	or	CCONJ
fbem-22228	84	17	concerns	concern	NOUN
fbem-22228	84	18	about	about	ADP
fbem-22228	84	19	the	the	DET
fbem-22228	84	20	security	security	NOUN
fbem-22228	84	21	of	of	ADP
fbem-22228	84	22	their	their	PRON
fbem-22228	84	23	current	current	ADJ
fbem-22228	84	24	positions	position	NOUN
fbem-22228	84	25	.	.	PUNCT
fbem-22228	85	1	second	second	ADJ
fbem-22228	85	2	,	,	PUNCT
fbem-22228	85	3	some	some	DET
fbem-22228	85	4	managers	manager	NOUN
fbem-22228	85	5	are	be	AUX
fbem-22228	85	6	skeptical	skeptical	ADJ
fbem-22228	85	7	about	about	ADP
fbem-22228	85	8	the	the	DET
fbem-22228	85	9	transition	transition	NOUN
fbem-22228	85	10	from	from	ADP
fbem-22228	85	11	financial	financial	ADJ
fbem-22228	85	12	accounting	accounting	NOUN
fbem-22228	85	13	to	to	ADP
fbem-22228	85	14	management	management	NOUN
fbem-22228	85	15	accounting	accounting	NOUN
fbem-22228	85	16	or	or	CCONJ
fbem-22228	85	17	are	be	AUX
fbem-22228	85	18	hesitant	hesitant	ADJ
fbem-22228	85	19	to	to	PART
fbem-22228	85	20	move	move	VERB
fbem-22228	85	21	forward	forward	ADV
fbem-22228	85	22	due	due	ADP
fbem-22228	85	23	to	to	ADP
fbem-22228	85	24	concerns	concern	NOUN
fbem-22228	85	25	about	about	ADP
fbem-22228	85	26	the	the	DET
fbem-22228	85	27	costs	cost	NOUN
fbem-22228	85	28	and	and	CCONJ
fbem-22228	85	29	risks	risk	NOUN
fbem-22228	85	30	involved	involve	VERB
fbem-22228	85	31	in	in	ADP
fbem-22228	85	32	the	the	DET
fbem-22228	85	33	transition	transition	NOUN
fbem-22228	85	34	process	process	NOUN
fbem-22228	85	35	.	.	PUNCT
fbem-22228	86	1	this	this	DET
fbem-22228	86	2	hesitation	hesitation	NOUN
fbem-22228	86	3	not	not	PART
fbem-22228	86	4	only	only	ADV
fbem-22228	86	5	affects	affect	VERB
fbem-22228	86	6	the	the	DET
fbem-22228	86	7	speed	speed	NOUN
fbem-22228	86	8	at	at	ADP
fbem-22228	86	9	which	which	PRON
fbem-22228	86	10	the	the	DET
fbem-22228	86	11	change	change	NOUN
fbem-22228	86	12	can	can	AUX
fbem-22228	86	13	be	be	AUX
fbem-22228	86	14	advanced	advance	VERB
fbem-22228	86	15	,	,	PUNCT
fbem-22228	86	16	but	but	CCONJ
fbem-22228	86	17	can	can	AUX
fbem-22228	86	18	also	also	ADV
fbem-22228	86	19	lead	lead	VERB
fbem-22228	86	20	to	to	ADP
fbem-22228	86	21	a	a	DET
fbem-22228	86	22	lack	lack	NOUN
fbem-22228	86	23	of	of	ADP
fbem-22228	86	24	clear	clear	ADJ
fbem-22228	86	25	direction	direction	NOUN
fbem-22228	86	26	for	for	ADP
fbem-22228	86	27	the	the	DET
fbem-22228	86	28	transition	transition	NOUN
fbem-22228	86	29	.	.	PUNCT
fbem-22228	87	1	finally	finally	ADV
fbem-22228	87	2	,	,	PUNCT
fbem-22228	87	3	in	in	ADP
fbem-22228	87	4	some	some	DET
fbem-22228	87	5	organizations	organization	NOUN
fbem-22228	87	6	,	,	PUNCT
fbem-22228	87	7	the	the	DET
fbem-22228	87	8	traditional	traditional	ADJ
fbem-22228	87	9	financial	financial	ADJ
fbem-22228	87	10	accounting	accounting	NOUN
fbem-22228	87	11	culture	culture	NOUN
fbem-22228	87	12	emphasizes	emphasize	VERB
fbem-22228	87	13	stability	stability	NOUN
fbem-22228	87	14	and	and	CCONJ
fbem-22228	87	15	accuracy	accuracy	NOUN
fbem-22228	87	16	over	over	ADP
fbem-22228	87	17	innovation	innovation	NOUN
fbem-22228	87	18	and	and	CCONJ
fbem-22228	87	19	flexibility	flexibility	NOUN
fbem-22228	87	20	.	.	PUNCT
fbem-22228	88	1	in	in	ADP
fbem-22228	88	2	this	this	DET
fbem-22228	88	3	cultural	cultural	ADJ
fbem-22228	88	4	context	context	NOUN
fbem-22228	88	5	,	,	PUNCT
fbem-22228	88	6	driving	drive	VERB
fbem-22228	88	7	transformation	transformation	NOUN
fbem-22228	88	8	is	be	AUX
fbem-22228	88	9	even	even	ADV
fbem-22228	88	10	more	more	ADV
fbem-22228	88	11	difficult	difficult	ADJ
fbem-22228	88	12	,	,	PUNCT
fbem-22228	88	13	as	as	SCONJ
fbem-22228	88	14	it	it	PRON
fbem-22228	88	15	requires	require	VERB
fbem-22228	88	16	fundamental	fundamental	ADJ
fbem-22228	88	17	changes	change	NOUN
fbem-22228	88	18	in	in	ADP
fbem-22228	88	19	the	the	DET
fbem-22228	88	20	organization	organization	NOUN
fbem-22228	88	21	's	's	PART
fbem-22228	88	22	thinking	thinking	NOUN
fbem-22228	88	23	and	and	CCONJ
fbem-22228	88	24	behaviour	behaviour	NOUN
fbem-22228	88	25	.	.	PUNCT
fbem-22228	89	1	4	4	X
fbem-22228	89	2	.	.	X
fbem-22228	89	3	path	path	NOUN
fbem-22228	89	4	countermeasures	countermeasure	NOUN
fbem-22228	89	5	for	for	ADP
fbem-22228	89	6	the	the	DET
fbem-22228	89	7	transformation	transformation	NOUN
fbem-22228	89	8	of	of	ADP
fbem-22228	89	9	financial	financial	ADJ
fbem-22228	89	10	accounting	accounting	NOUN
fbem-22228	89	11	to	to	ADP
fbem-22228	89	12	management	management	NOUN
fbem-22228	89	13	accounting	accounting	NOUN
fbem-22228	89	14	in	in	ADP
fbem-22228	89	15	the	the	DET
fbem-22228	89	16	context	context	NOUN
fbem-22228	89	17	of	of	ADP
fbem-22228	89	18	big	big	ADJ
fbem-22228	89	19	data	datum	NOUN
fbem-22228	89	20	era	era	NOUN
fbem-22228	89	21	to	to	PART
fbem-22228	89	22	address	address	VERB
fbem-22228	89	23	the	the	DET
fbem-22228	89	24	challenges	challenge	NOUN
fbem-22228	89	25	posed	pose	VERB
fbem-22228	89	26	by	by	ADP
fbem-22228	89	27	ai	ai	PRON
fbem-22228	89	28	technology	technology	NOUN
fbem-22228	89	29	in	in	ADP
fbem-22228	89	30	the	the	DET
fbem-22228	89	31	accounting	accounting	NOUN
fbem-22228	89	32	industry	industry	NOUN
fbem-22228	89	33	,	,	PUNCT
fbem-22228	89	34	it	it	PRON
fbem-22228	89	35	's	be	AUX
fbem-22228	89	36	essential	essential	ADJ
fbem-22228	89	37	to	to	PART
fbem-22228	89	38	adjust	adjust	VERB
fbem-22228	89	39	industry	industry	NOUN
fbem-22228	89	40	structures	structure	NOUN
fbem-22228	89	41	,	,	PUNCT
fbem-22228	89	42	prioritize	prioritize	VERB
fbem-22228	89	43	information	information	NOUN
fbem-22228	89	44	security	security	NOUN
fbem-22228	89	45	,	,	PUNCT
fbem-22228	89	46	and	and	CCONJ
fbem-22228	89	47	enhance	enhance	VERB
fbem-22228	89	48	risk	risk	NOUN
fbem-22228	89	49	awareness	awareness	NOUN
fbem-22228	89	50	.	.	PUNCT
fbem-22228	90	1	additionally	additionally	ADV
fbem-22228	90	2	,	,	PUNCT
fbem-22228	90	3	there	there	PRON
fbem-22228	90	4	is	be	VERB
fbem-22228	90	5	a	a	DET
fbem-22228	90	6	need	need	NOUN
fbem-22228	90	7	for	for	ADP
fbem-22228	90	8	legislative	legislative	ADJ
fbem-22228	90	9	efforts	effort	NOUN
fbem-22228	90	10	to	to	PART
fbem-22228	90	11	regulate	regulate	VERB
fbem-22228	90	12	the	the	DET
fbem-22228	90	13	development	development	NOUN
fbem-22228	90	14	and	and	CCONJ
fbem-22228	90	15	application	application	NOUN
fbem-22228	90	16	of	of	ADP
fbem-22228	90	17	ai	ai	NOUN
fbem-22228	90	18	in	in	ADP
fbem-22228	90	19	accounting	account	VERB
fbem-22228	90	20	.	.	PUNCT
fbem-22228	91	1	4.1	4.1	NUM
fbem-22228	91	2	.	.	PUNCT
fbem-22228	92	1	technical	technical	ADJ
fbem-22228	92	2	capacity	capacity	NOUN
fbem-22228	92	3	-	-	PUNCT
fbem-22228	92	4	building	building	NOUN
fbem-22228	92	5	in	in	ADP
fbem-22228	92	6	the	the	DET
fbem-22228	92	7	era	era	NOUN
fbem-22228	92	8	of	of	ADP
fbem-22228	92	9	big	big	ADJ
fbem-22228	92	10	data	datum	NOUN
fbem-22228	92	11	,	,	PUNCT
fbem-22228	92	12	the	the	DET
fbem-22228	92	13	transition	transition	NOUN
fbem-22228	92	14	from	from	ADP
fbem-22228	92	15	financial	financial	ADJ
fbem-22228	92	16	to	to	ADP
fbem-22228	92	17	management	management	NOUN
fbem-22228	92	18	accounting	accounting	NOUN
fbem-22228	92	19	has	have	AUX
fbem-22228	92	20	created	create	VERB
fbem-22228	92	21	clear	clear	ADJ
fbem-22228	92	22	requirements	requirement	NOUN
fbem-22228	92	23	for	for	ADP
fbem-22228	92	24	technical	technical	ADJ
fbem-22228	92	25	capacity	capacity	NOUN
fbem-22228	92	26	-	-	PUNCT
fbem-22228	92	27	building	building	NOUN
fbem-22228	92	28	.	.	PUNCT
fbem-22228	93	1	to	to	PART
fbem-22228	93	2	meet	meet	VERB
fbem-22228	93	3	this	this	DET
fbem-22228	93	4	challenge	challenge	NOUN
fbem-22228	93	5	,	,	PUNCT
fbem-22228	93	6	enterprises	enterprise	NOUN
fbem-22228	93	7	need	need	VERB
fbem-22228	93	8	to	to	PART
fbem-22228	93	9	take	take	VERB
fbem-22228	93	10	a	a	DET
fbem-22228	93	11	number	number	NOUN
fbem-22228	93	12	of	of	ADP
fbem-22228	93	13	specific	specific	ADJ
fbem-22228	93	14	actions	action	NOUN
fbem-22228	93	15	.	.	PUNCT
fbem-22228	94	1	first	first	ADV
fbem-22228	94	2	,	,	PUNCT
fbem-22228	94	3	enterprises	enterprise	NOUN
fbem-22228	94	4	need	need	VERB
fbem-22228	94	5	to	to	PART
fbem-22228	94	6	invest	invest	VERB
fbem-22228	94	7	in	in	ADP
fbem-22228	94	8	modernized	modernized	ADJ
fbem-22228	94	9	financial	financial	ADJ
fbem-22228	94	10	information	information	NOUN
fbem-22228	94	11	systems	system	NOUN
fbem-22228	94	12	that	that	PRON
fbem-22228	94	13	are	be	AUX
fbem-22228	94	14	capable	capable	ADJ
fbem-22228	94	15	of	of	ADP
fbem-22228	94	16	handling	handle	VERB
fbem-22228	94	17	big	big	ADJ
fbem-22228	94	18	data	datum	NOUN
fbem-22228	94	19	and	and	CCONJ
fbem-22228	94	20	providing	provide	VERB
fbem-22228	94	21	real	real	ADJ
fbem-22228	94	22	-	-	PUNCT
fbem-22228	94	23	time	time	NOUN
fbem-22228	94	24	analytics	analytic	NOUN
fbem-22228	94	25	,	,	PUNCT
fbem-22228	94	26	including	include	VERB
fbem-22228	94	27	the	the	DET
fbem-22228	94	28	use	use	NOUN
fbem-22228	94	29	of	of	ADP
fbem-22228	94	30	cloud	cloud	NOUN
fbem-22228	94	31	computing	computing	NOUN
fbem-22228	94	32	services	service	NOUN
fbem-22228	94	33	to	to	PART
fbem-22228	94	34	increase	increase	VERB
fbem-22228	94	35	data	datum	NOUN
fbem-22228	94	36	processing	processing	NOUN
fbem-22228	94	37	capacity	capacity	NOUN
fbem-22228	94	38	and	and	CCONJ
fbem-22228	94	39	storage	storage	NOUN
fbem-22228	94	40	capacity	capacity	NOUN
fbem-22228	94	41	,	,	PUNCT
fbem-22228	94	42	as	as	ADV
fbem-22228	94	43	well	well	ADV
fbem-22228	94	44	as	as	ADP
fbem-22228	94	45	the	the	DET
fbem-22228	94	46	use	use	NOUN
fbem-22228	94	47	of	of	ADP
fbem-22228	94	48	high	high	ADJ
fbem-22228	94	49	-	-	PUNCT
fbem-22228	94	50	speed	speed	NOUN
fbem-22228	94	51	networks	network	NOUN
fbem-22228	94	52	to	to	PART
fbem-22228	94	53	ensure	ensure	VERB
fbem-22228	94	54	the	the	DET
fbem-22228	94	55	efficiency	efficiency	NOUN
fbem-22228	94	56	of	of	ADP
fbem-22228	94	57	data	datum	NOUN
fbem-22228	94	58	transmission	transmission	NOUN
fbem-22228	94	59	.	.	PUNCT
fbem-22228	95	1	second	second	ADJ
fbem-22228	95	2	,	,	PUNCT
fbem-22228	95	3	companies	company	NOUN
fbem-22228	95	4	should	should	AUX
fbem-22228	95	5	deploy	deploy	VERB
fbem-22228	95	6	advanced	advanced	ADJ
fbem-22228	95	7	data	datum	NOUN
fbem-22228	95	8	analytics	analytic	NOUN
fbem-22228	95	9	tools	tool	NOUN
fbem-22228	95	10	and	and	CCONJ
fbem-22228	95	11	platforms	platform	NOUN
fbem-22228	95	12	,	,	PUNCT
fbem-22228	95	13	such	such	ADJ
fbem-22228	95	14	as	as	ADP
fbem-22228	95	15	data	datum	NOUN
fbem-22228	95	16	lakes	lake	NOUN
fbem-22228	95	17	and	and	CCONJ
fbem-22228	95	18	data	datum	NOUN
fbem-22228	95	19	warehouses	warehouse	NOUN
fbem-22228	95	20	,	,	PUNCT
fbem-22228	95	21	which	which	PRON
fbem-22228	95	22	can	can	AUX
fbem-22228	95	23	support	support	VERB
fbem-22228	95	24	complex	complex	ADJ
fbem-22228	95	25	data	datum	NOUN
fbem-22228	95	26	analytics	analytic	NOUN
fbem-22228	95	27	and	and	CCONJ
fbem-22228	95	28	are	be	AUX
fbem-22228	95	29	capable	capable	ADJ
fbem-22228	95	30	of	of	ADP
fbem-22228	95	31	storing	store	VERB
fbem-22228	95	32	and	and	CCONJ
fbem-22228	95	33	processing	process	VERB
fbem-22228	95	34	large	large	ADJ
fbem-22228	95	35	amounts	amount	NOUN
fbem-22228	95	36	of	of	ADP
fbem-22228	95	37	data	datum	NOUN
fbem-22228	95	38	from	from	ADP
fbem-22228	95	39	a	a	DET
fbem-22228	95	40	variety	variety	NOUN
fbem-22228	95	41	of	of	ADP
fbem-22228	95	42	sources	source	NOUN
fbem-22228	95	43	.	.	PUNCT
fbem-22228	96	1	in	in	ADP
fbem-22228	96	2	addition	addition	NOUN
fbem-22228	96	3	,	,	PUNCT
fbem-22228	96	4	the	the	DET
fbem-22228	96	5	introduction	introduction	NOUN
fbem-22228	96	6	of	of	ADP
fbem-22228	96	7	artificial	artificial	ADJ
fbem-22228	96	8	intelligence	intelligence	NOUN
fbem-22228	96	9	can	can	AUX
fbem-22228	96	10	automate	automate	VERB
fbem-22228	96	11	data	datum	NOUN
fbem-22228	96	12	analysis	analysis	NOUN
fbem-22228	96	13	and	and	CCONJ
fbem-22228	96	14	identify	identify	VERB
fbem-22228	96	15	trends	trend	NOUN
fbem-22228	96	16	from	from	ADP
fbem-22228	96	17	data	data	PROPN
fbem-22228	96	18	.	.	PUNCT
fbem-22228	97	1	third	third	ADJ
fbem-22228	97	2	,	,	PUNCT
fbem-22228	97	3	organizations	organization	NOUN
fbem-22228	97	4	need	need	VERB
fbem-22228	97	5	to	to	PART
fbem-22228	97	6	establish	establish	VERB
fbem-22228	97	7	a	a	DET
fbem-22228	97	8	data	data	NOUN
fbem-22228	97	9	management	management	NOUN
fbem-22228	97	10	team	team	NOUN
fbem-22228	97	11	that	that	PRON
fbem-22228	97	12	is	be	AUX
fbem-22228	97	13	responsible	responsible	ADJ
fbem-22228	97	14	for	for	ADP
fbem-22228	97	15	defining	define	VERB
fbem-22228	97	16	data	data	NOUN
fbem-22228	97	17	standards	standard	NOUN
fbem-22228	97	18	and	and	CCONJ
fbem-22228	97	19	policies	policy	NOUN
fbem-22228	97	20	,	,	PUNCT
fbem-22228	97	21	as	as	ADV
fbem-22228	97	22	well	well	ADV
fbem-22228	97	23	as	as	ADP
fbem-22228	97	24	managing	manage	VERB
fbem-22228	97	25	the	the	DET
fbem-22228	97	26	integration	integration	NOUN
fbem-22228	97	27	,	,	PUNCT
fbem-22228	97	28	cleansing	cleansing	NOUN
fbem-22228	97	29	,	,	PUNCT
fbem-22228	97	30	and	and	CCONJ
fbem-22228	97	31	analysis	analysis	NOUN
fbem-22228	97	32	of	of	ADP
fbem-22228	97	33	data	datum	NOUN
fbem-22228	97	34	.	.	PUNCT
fbem-22228	98	1	members	member	NOUN
fbem-22228	98	2	of	of	ADP
fbem-22228	98	3	this	this	DET
fbem-22228	98	4	team	team	NOUN
fbem-22228	98	5	should	should	AUX
fbem-22228	98	6	include	include	VERB
fbem-22228	98	7	data	datum	NOUN
fbem-22228	98	8	scientists	scientist	NOUN
fbem-22228	98	9	,	,	PUNCT
fbem-22228	98	10	data	datum	NOUN
fbem-22228	98	11	engineers	engineer	NOUN
fbem-22228	98	12	,	,	PUNCT
fbem-22228	98	13	and	and	CCONJ
fbem-22228	98	14	business	business	NOUN
fbem-22228	98	15	analysts	analyst	NOUN
fbem-22228	98	16	,	,	PUNCT
fbem-22228	98	17	who	who	PRON
fbem-22228	98	18	are	be	AUX
fbem-22228	98	19	collectively	collectively	ADV
fbem-22228	98	20	responsible	responsible	ADJ
fbem-22228	98	21	for	for	ADP
fbem-22228	98	22	ensuring	ensure	VERB
fbem-22228	98	23	the	the	DET
fbem-22228	98	24	quality	quality	NOUN
fbem-22228	98	25	of	of	ADP
fbem-22228	98	26	data	datum	NOUN
fbem-22228	98	27	and	and	CCONJ
fbem-22228	98	28	the	the	DET
fbem-22228	98	29	accuracy	accuracy	NOUN
fbem-22228	98	30	of	of	ADP
fbem-22228	98	31	analysis	analysis	NOUN
fbem-22228	98	32	.	.	PUNCT
fbem-22228	99	1	fourth	fourth	ADJ
fbem-22228	99	2	,	,	PUNCT
fbem-22228	99	3	to	to	PART
fbem-22228	99	4	safeguard	safeguard	VERB
fbem-22228	99	5	data	datum	NOUN
fbem-22228	99	6	security	security	NOUN
fbem-22228	99	7	and	and	CCONJ
fbem-22228	99	8	privacy	privacy	NOUN
fbem-22228	99	9	,	,	PUNCT
fbem-22228	99	10	organizations	organization	NOUN
fbem-22228	99	11	need	need	VERB
fbem-22228	99	12	to	to	PART
fbem-22228	99	13	implement	implement	VERB
fbem-22228	99	14	strong	strong	ADJ
fbem-22228	99	15	data	datum	NOUN
fbem-22228	99	16	security	security	NOUN
fbem-22228	99	17	policies	policy	NOUN
fbem-22228	99	18	and	and	CCONJ
fbem-22228	99	19	privacy	privacy	NOUN
fbem-22228	99	20	protection	protection	NOUN
fbem-22228	99	21	measures	measure	NOUN
fbem-22228	99	22	.	.	PUNCT
fbem-22228	100	1	this	this	PRON
fbem-22228	100	2	includes	include	VERB
fbem-22228	100	3	data	datum	NOUN
fbem-22228	100	4	encryption	encryption	NOUN
fbem-22228	100	5	,	,	PUNCT
fbem-22228	100	6	access	access	NOUN
fbem-22228	100	7	control	control	NOUN
fbem-22228	100	8	,	,	PUNCT
fbem-22228	100	9	and	and	CCONJ
fbem-22228	100	10	routine	routine	ADJ
fbem-22228	100	11	security	security	NOUN
fbem-22228	100	12	audits	audits	NOUN
fbem-22228	100	13	to	to	PART
fbem-22228	100	14	prevent	prevent	VERB
fbem-22228	100	15	data	datum	NOUN
fbem-22228	100	16	leakage	leakage	NOUN
fbem-22228	100	17	and	and	CCONJ
fbem-22228	100	18	unauthorized	unauthorized	ADJ
fbem-22228	100	19	access	access	NOUN
fbem-22228	100	20	.	.	PUNCT
fbem-22228	101	1	4.2	4.2	NUM
fbem-22228	101	2	.	.	PUNCT
fbem-22228	101	3	talent	talent	NOUN
fbem-22228	101	4	training	training	NOUN
fbem-22228	101	5	and	and	CCONJ
fbem-22228	101	6	introduction	introduction	NOUN
fbem-22228	101	7	in	in	ADP
fbem-22228	101	8	order	order	NOUN
fbem-22228	101	9	to	to	PART
fbem-22228	101	10	meet	meet	VERB
fbem-22228	101	11	the	the	DET
fbem-22228	101	12	challenges	challenge	NOUN
fbem-22228	101	13	of	of	ADP
fbem-22228	101	14	transitioning	transition	VERB
fbem-22228	101	15	from	from	ADP
fbem-22228	101	16	financial	financial	ADJ
fbem-22228	101	17	accounting	accounting	NOUN
fbem-22228	101	18	to	to	ADP
fbem-22228	101	19	management	management	NOUN
fbem-22228	101	20	accounting	accounting	NOUN
fbem-22228	101	21	in	in	ADP
fbem-22228	101	22	the	the	DET
fbem-22228	101	23	era	era	NOUN
fbem-22228	101	24	of	of	ADP
fbem-22228	101	25	big	big	ADJ
fbem-22228	101	26	data	datum	NOUN
fbem-22228	101	27	,	,	PUNCT
fbem-22228	101	28	enterprises	enterprise	NOUN
fbem-22228	101	29	must	must	AUX
fbem-22228	101	30	focus	focus	VERB
fbem-22228	101	31	on	on	ADP
fbem-22228	101	32	talent	talent	NOUN
fbem-22228	101	33	training	training	NOUN
fbem-22228	101	34	and	and	CCONJ
fbem-22228	101	35	talent	talent	NOUN
fbem-22228	101	36	acquisition	acquisition	NOUN
fbem-22228	101	37	.	.	PUNCT
fbem-22228	102	1	first	first	ADV
fbem-22228	102	2	,	,	PUNCT
fbem-22228	102	3	for	for	ADP
fbem-22228	102	4	existing	exist	VERB
fbem-22228	102	5	employees	employee	NOUN
fbem-22228	102	6	,	,	PUNCT
fbem-22228	102	7	companies	company	NOUN
fbem-22228	102	8	need	need	VERB
fbem-22228	102	9	to	to	PART
fbem-22228	102	10	design	design	VERB
fbem-22228	102	11	a	a	DET
fbem-22228	102	12	comprehensive	comprehensive	ADJ
fbem-22228	102	13	training	training	NOUN
fbem-22228	102	14	program	program	NOUN
fbem-22228	102	15	,	,	PUNCT
fbem-22228	102	16	which	which	PRON
fbem-22228	102	17	should	should	AUX
fbem-22228	102	18	include	include	VERB
fbem-22228	102	19	,	,	PUNCT
fbem-22228	102	20	but	but	CCONJ
fbem-22228	102	21	not	not	PART
fbem-22228	102	22	be	be	AUX
fbem-22228	102	23	limited	limit	VERB
fbem-22228	102	24	to	to	ADP
fbem-22228	102	25	,	,	PUNCT
fbem-22228	102	26	training	training	NOUN
fbem-22228	102	27	in	in	ADP
fbem-22228	102	28	the	the	DET
fbem-22228	102	29	areas	area	NOUN
fbem-22228	102	30	of	of	ADP
fbem-22228	102	31	big	big	ADJ
fbem-22228	102	32	data	datum	NOUN
fbem-22228	102	33	analysis	analysis	NOUN
fbem-22228	102	34	,	,	PUNCT
fbem-22228	102	35	advanced	advanced	ADJ
fbem-22228	102	36	data	datum	NOUN
fbem-22228	102	37	management	management	NOUN
fbem-22228	102	38	,	,	PUNCT
fbem-22228	102	39	and	and	CCONJ
fbem-22228	102	40	data	datum	NOUN
fbem-22228	102	41	-	-	PUNCT
fbem-22228	102	42	driven	drive	VERB
fbem-22228	102	43	decision	decision	NOUN
fbem-22228	102	44	making	making	NOUN
fbem-22228	102	45	.	.	PUNCT
fbem-22228	103	1	such	such	ADJ
fbem-22228	103	2	training	training	NOUN
fbem-22228	103	3	can	can	AUX
fbem-22228	103	4	be	be	AUX
fbem-22228	103	5	in	in	ADP
fbem-22228	103	6	the	the	DET
fbem-22228	103	7	form	form	NOUN
fbem-22228	103	8	of	of	ADP
fbem-22228	103	9	internal	internal	ADJ
fbem-22228	103	10	workshops	workshop	NOUN
fbem-22228	103	11	or	or	CCONJ
fbem-22228	103	12	63	63	NUM
fbem-22228	103	13	external	external	ADJ
fbem-22228	103	14	courses	course	NOUN
fbem-22228	103	15	in	in	ADP
fbem-22228	103	16	collaboration	collaboration	NOUN
fbem-22228	103	17	with	with	ADP
fbem-22228	103	18	specialized	specialized	ADJ
fbem-22228	103	19	educational	educational	ADJ
fbem-22228	103	20	institutions	institution	NOUN
fbem-22228	103	21	.	.	PUNCT
fbem-22228	104	1	the	the	DET
fbem-22228	104	2	key	key	NOUN
fbem-22228	104	3	is	be	AUX
fbem-22228	104	4	to	to	PART
fbem-22228	104	5	ensure	ensure	VERB
fbem-22228	104	6	that	that	SCONJ
fbem-22228	104	7	the	the	DET
fbem-22228	104	8	training	training	NOUN
fbem-22228	104	9	content	content	NOUN
fbem-22228	104	10	can	can	AUX
fbem-22228	104	11	match	match	VERB
fbem-22228	104	12	the	the	DET
fbem-22228	104	13	specific	specific	ADJ
fbem-22228	104	14	needs	need	NOUN
fbem-22228	104	15	of	of	ADP
fbem-22228	104	16	the	the	DET
fbem-22228	104	17	enterprise	enterprise	NOUN
fbem-22228	104	18	and	and	CCONJ
fbem-22228	104	19	can	can	AUX
fbem-22228	104	20	adapt	adapt	VERB
fbem-22228	104	21	to	to	ADP
fbem-22228	104	22	changes	change	NOUN
fbem-22228	104	23	in	in	ADP
fbem-22228	104	24	technological	technological	ADJ
fbem-22228	104	25	development	development	NOUN
fbem-22228	104	26	.	.	PUNCT
fbem-22228	105	1	second	second	ADJ
fbem-22228	105	2	,	,	PUNCT
fbem-22228	105	3	companies	company	NOUN
fbem-22228	105	4	need	need	VERB
fbem-22228	105	5	to	to	PART
fbem-22228	105	6	conduct	conduct	VERB
fbem-22228	105	7	leadership	leadership	NOUN
fbem-22228	105	8	training	training	NOUN
fbem-22228	105	9	to	to	PART
fbem-22228	105	10	help	help	VERB
fbem-22228	105	11	management	management	NOUN
fbem-22228	105	12	recognize	recognize	VERB
fbem-22228	105	13	the	the	DET
fbem-22228	105	14	important	important	ADJ
fbem-22228	105	15	role	role	NOUN
fbem-22228	105	16	of	of	ADP
fbem-22228	105	17	big	big	ADJ
fbem-22228	105	18	data	datum	NOUN
fbem-22228	105	19	and	and	CCONJ
fbem-22228	105	20	analytics	analytic	NOUN
fbem-22228	105	21	tools	tool	NOUN
fbem-22228	105	22	and	and	CCONJ
fbem-22228	105	23	learn	learn	VERB
fbem-22228	105	24	how	how	SCONJ
fbem-22228	105	25	to	to	PART
fbem-22228	105	26	effectively	effectively	ADV
fbem-22228	105	27	use	use	VERB
fbem-22228	105	28	these	these	DET
fbem-22228	105	29	tools	tool	NOUN
fbem-22228	105	30	in	in	ADP
fbem-22228	105	31	management	management	NOUN
fbem-22228	105	32	decisions	decision	NOUN
fbem-22228	105	33	.	.	PUNCT
fbem-22228	106	1	such	such	ADJ
fbem-22228	106	2	training	training	NOUN
fbem-22228	106	3	will	will	AUX
fbem-22228	106	4	help	help	VERB
fbem-22228	106	5	managers	manager	NOUN
fbem-22228	106	6	understand	understand	VERB
fbem-22228	106	7	the	the	DET
fbem-22228	106	8	technical	technical	ADJ
fbem-22228	106	9	details	detail	NOUN
fbem-22228	106	10	of	of	ADP
fbem-22228	106	11	data	datum	NOUN
fbem-22228	106	12	analytics	analytic	NOUN
fbem-22228	106	13	and	and	CCONJ
fbem-22228	106	14	lead	lead	VERB
fbem-22228	106	15	a	a	DET
fbem-22228	106	16	data	data	NOUN
fbem-22228	106	17	-	-	PUNCT
fbem-22228	106	18	driven	drive	VERB
fbem-22228	106	19	cultural	cultural	ADJ
fbem-22228	106	20	shift	shift	NOUN
fbem-22228	106	21	.	.	PUNCT
fbem-22228	107	1	third	third	ADJ
fbem-22228	107	2	,	,	PUNCT
fbem-22228	107	3	to	to	PART
fbem-22228	107	4	attract	attract	VERB
fbem-22228	107	5	new	new	ADJ
fbem-22228	107	6	talent	talent	NOUN
fbem-22228	107	7	,	,	PUNCT
fbem-22228	107	8	companies	company	NOUN
fbem-22228	107	9	should	should	AUX
fbem-22228	107	10	build	build	VERB
fbem-22228	107	11	partnerships	partnership	NOUN
fbem-22228	107	12	with	with	ADP
fbem-22228	107	13	universities	university	NOUN
fbem-22228	107	14	and	and	CCONJ
fbem-22228	107	15	professional	professional	ADJ
fbem-22228	107	16	training	training	NOUN
fbem-22228	107	17	organizations	organization	NOUN
fbem-22228	107	18	to	to	PART
fbem-22228	107	19	attract	attract	VERB
fbem-22228	107	20	graduates	graduate	NOUN
fbem-22228	107	21	who	who	PRON
fbem-22228	107	22	are	be	AUX
fbem-22228	107	23	already	already	ADV
fbem-22228	107	24	trained	train	VERB
fbem-22228	107	25	in	in	ADP
fbem-22228	107	26	big	big	ADJ
fbem-22228	107	27	data	datum	NOUN
fbem-22228	107	28	and	and	CCONJ
fbem-22228	107	29	analytics	analytic	NOUN
fbem-22228	107	30	.	.	PUNCT
fbem-22228	108	1	in	in	ADP
fbem-22228	108	2	addition	addition	NOUN
fbem-22228	108	3	,	,	PUNCT
fbem-22228	108	4	organizations	organization	NOUN
fbem-22228	108	5	can	can	AUX
fbem-22228	108	6	attract	attract	VERB
fbem-22228	108	7	this	this	DET
fbem-22228	108	8	talent	talent	NOUN
fbem-22228	108	9	by	by	ADP
fbem-22228	108	10	offering	offer	VERB
fbem-22228	108	11	competitive	competitive	ADJ
fbem-22228	108	12	compensation	compensation	NOUN
fbem-22228	108	13	,	,	PUNCT
fbem-22228	108	14	career	career	NOUN
fbem-22228	108	15	development	development	NOUN
fbem-22228	108	16	opportunities	opportunity	NOUN
fbem-22228	108	17	,	,	PUNCT
fbem-22228	108	18	and	and	CCONJ
fbem-22228	108	19	a	a	DET
fbem-22228	108	20	work	work	NOUN
fbem-22228	108	21	environment	environment	NOUN
fbem-22228	108	22	that	that	PRON
fbem-22228	108	23	is	be	AUX
fbem-22228	108	24	innovative	innovative	ADJ
fbem-22228	108	25	and	and	CCONJ
fbem-22228	108	26	supportive	supportive	ADJ
fbem-22228	108	27	of	of	ADP
fbem-22228	108	28	data	data	NOUN
fbem-22228	108	29	-	-	PUNCT
fbem-22228	108	30	driven	drive	VERB
fbem-22228	108	31	decision	decision	NOUN
fbem-22228	108	32	making	making	NOUN
fbem-22228	108	33	.	.	PUNCT
fbem-22228	109	1	fourth	fourth	ADJ
fbem-22228	109	2	,	,	PUNCT
fbem-22228	109	3	in	in	ADP
fbem-22228	109	4	order	order	NOUN
fbem-22228	109	5	to	to	PART
fbem-22228	109	6	keep	keep	VERB
fbem-22228	109	7	the	the	DET
fbem-22228	109	8	talent	talent	NOUN
fbem-22228	109	9	pipeline	pipeline	NOUN
fbem-22228	109	10	alive	alive	ADJ
fbem-22228	109	11	,	,	PUNCT
fbem-22228	109	12	companies	company	NOUN
fbem-22228	109	13	also	also	ADV
fbem-22228	109	14	need	need	VERB
fbem-22228	109	15	to	to	PART
fbem-22228	109	16	regularly	regularly	ADV
fbem-22228	109	17	assess	assess	VERB
fbem-22228	109	18	the	the	DET
fbem-22228	109	19	skills	skill	NOUN
fbem-22228	109	20	of	of	ADP
fbem-22228	109	21	their	their	PRON
fbem-22228	109	22	employees	employee	NOUN
fbem-22228	109	23	and	and	CCONJ
fbem-22228	109	24	update	update	VERB
fbem-22228	109	25	their	their	PRON
fbem-22228	109	26	training	training	NOUN
fbem-22228	109	27	programs	program	NOUN
fbem-22228	109	28	accordingly	accordingly	ADV
fbem-22228	109	29	.	.	PUNCT
fbem-22228	110	1	identify	identify	VERB
fbem-22228	110	2	skill	skill	NOUN
fbem-22228	110	3	gaps	gap	NOUN
fbem-22228	110	4	through	through	ADP
fbem-22228	110	5	performance	performance	NOUN
fbem-22228	110	6	management	management	NOUN
fbem-22228	110	7	systems	system	NOUN
fbem-22228	110	8	and	and	CCONJ
fbem-22228	110	9	provide	provide	VERB
fbem-22228	110	10	personalized	personalized	ADJ
fbem-22228	110	11	training	training	NOUN
fbem-22228	110	12	and	and	CCONJ
fbem-22228	110	13	development	development	NOUN
fbem-22228	110	14	programs	program	NOUN
fbem-22228	110	15	to	to	PART
fbem-22228	110	16	ensure	ensure	VERB
fbem-22228	110	17	that	that	SCONJ
fbem-22228	110	18	employees	employee	NOUN
fbem-22228	110	19	'	'	PART
fbem-22228	110	20	skills	skill	NOUN
fbem-22228	110	21	are	be	AUX
fbem-22228	110	22	always	always	ADV
fbem-22228	110	23	in	in	ADP
fbem-22228	110	24	line	line	NOUN
fbem-22228	110	25	with	with	ADP
fbem-22228	110	26	the	the	DET
fbem-22228	110	27	company	company	NOUN
fbem-22228	110	28	's	's	PART
fbem-22228	110	29	requirements	requirement	NOUN
fbem-22228	110	30	.	.	PUNCT
fbem-22228	111	1	4.3	4.3	NUM
fbem-22228	111	2	.	.	PUNCT
fbem-22228	111	3	promoting	promote	VERB
fbem-22228	111	4	synergistic	synergistic	ADJ
fbem-22228	111	5	integration	integration	NOUN
fbem-22228	111	6	of	of	ADP
fbem-22228	111	7	systems	system	NOUN
fbem-22228	111	8	promoting	promote	VERB
fbem-22228	111	9	synergistic	synergistic	ADJ
fbem-22228	111	10	systems	system	NOUN
fbem-22228	111	11	integration	integration	NOUN
fbem-22228	111	12	is	be	AUX
fbem-22228	111	13	an	an	DET
fbem-22228	111	14	important	important	ADJ
fbem-22228	111	15	part	part	NOUN
fbem-22228	111	16	of	of	ADP
fbem-22228	111	17	the	the	DET
fbem-22228	111	18	transition	transition	NOUN
fbem-22228	111	19	from	from	ADP
fbem-22228	111	20	financial	financial	ADJ
fbem-22228	111	21	to	to	ADP
fbem-22228	111	22	management	management	NOUN
fbem-22228	111	23	accounting	accounting	NOUN
fbem-22228	111	24	.	.	PUNCT
fbem-22228	112	1	first	first	ADV
fbem-22228	112	2	,	,	PUNCT
fbem-22228	112	3	in	in	ADP
fbem-22228	112	4	order	order	NOUN
fbem-22228	112	5	to	to	PART
fbem-22228	112	6	address	address	VERB
fbem-22228	112	7	the	the	DET
fbem-22228	112	8	differences	difference	NOUN
fbem-22228	112	9	between	between	ADP
fbem-22228	112	10	financial	financial	ADJ
fbem-22228	112	11	accounting	accounting	NOUN
fbem-22228	112	12	and	and	CCONJ
fbem-22228	112	13	management	management	NOUN
fbem-22228	112	14	accounting	accounting	NOUN
fbem-22228	112	15	in	in	ADP
fbem-22228	112	16	terms	term	NOUN
fbem-22228	112	17	of	of	ADP
fbem-22228	112	18	focus	focus	NOUN
fbem-22228	112	19	and	and	CCONJ
fbem-22228	112	20	mode	mode	NOUN
fbem-22228	112	21	of	of	ADP
fbem-22228	112	22	operation	operation	NOUN
fbem-22228	112	23	,	,	PUNCT
fbem-22228	112	24	enterprises	enterprise	NOUN
fbem-22228	112	25	should	should	AUX
fbem-22228	112	26	adopt	adopt	VERB
fbem-22228	112	27	a	a	DET
fbem-22228	112	28	convergence	convergence	NOUN
fbem-22228	112	29	approach	approach	NOUN
fbem-22228	112	30	to	to	PART
fbem-22228	112	31	reconstruct	reconstruct	VERB
fbem-22228	112	32	their	their	PRON
fbem-22228	112	33	financial	financial	ADJ
fbem-22228	112	34	information	information	NOUN
fbem-22228	112	35	systems	system	NOUN
fbem-22228	112	36	.	.	PUNCT
fbem-22228	113	1	this	this	DET
fbem-22228	113	2	integration	integration	NOUN
fbem-22228	113	3	approach	approach	NOUN
fbem-22228	113	4	involves	involve	VERB
fbem-22228	113	5	not	not	PART
fbem-22228	113	6	only	only	ADJ
fbem-22228	113	7	integration	integration	NOUN
fbem-22228	113	8	at	at	ADP
fbem-22228	113	9	the	the	DET
fbem-22228	113	10	technical	technical	ADJ
fbem-22228	113	11	level	level	NOUN
fbem-22228	113	12	,	,	PUNCT
fbem-22228	113	13	but	but	CCONJ
fbem-22228	113	14	also	also	ADV
fbem-22228	113	15	integration	integration	NOUN
fbem-22228	113	16	of	of	ADP
fbem-22228	113	17	financial	financial	ADJ
fbem-22228	113	18	accounting	accounting	NOUN
fbem-22228	113	19	and	and	CCONJ
fbem-22228	113	20	management	management	NOUN
fbem-22228	113	21	accounting	accounting	NOUN
fbem-22228	113	22	at	at	ADP
fbem-22228	113	23	the	the	DET
fbem-22228	113	24	conceptual	conceptual	ADJ
fbem-22228	113	25	and	and	CCONJ
fbem-22228	113	26	methodological	methodological	ADJ
fbem-22228	113	27	levels	level	NOUN
fbem-22228	113	28	.	.	PUNCT
fbem-22228	114	1	for	for	ADP
fbem-22228	114	2	example	example	NOUN
fbem-22228	114	3	,	,	PUNCT
fbem-22228	114	4	building	build	VERB
fbem-22228	114	5	a	a	DET
fbem-22228	114	6	unified	unified	ADJ
fbem-22228	114	7	data	data	NOUN
fbem-22228	114	8	platform	platform	NOUN
fbem-22228	114	9	that	that	PRON
fbem-22228	114	10	meets	meet	VERB
fbem-22228	114	11	both	both	CCONJ
fbem-22228	114	12	the	the	DET
fbem-22228	114	13	accuracy	accuracy	NOUN
fbem-22228	114	14	and	and	CCONJ
fbem-22228	114	15	compliance	compliance	NOUN
fbem-22228	114	16	needs	need	NOUN
fbem-22228	114	17	of	of	ADP
fbem-22228	114	18	financial	financial	ADJ
fbem-22228	114	19	accounting	accounting	NOUN
fbem-22228	114	20	and	and	CCONJ
fbem-22228	114	21	the	the	DET
fbem-22228	114	22	flexibility	flexibility	NOUN
fbem-22228	114	23	and	and	CCONJ
fbem-22228	114	24	forwardlooking	forwardlooking	NOUN
fbem-22228	114	25	needs	need	NOUN
fbem-22228	114	26	of	of	ADP
fbem-22228	114	27	management	management	NOUN
fbem-22228	114	28	accounting	accounting	NOUN
fbem-22228	114	29	.	.	PUNCT
fbem-22228	115	1	in	in	ADP
fbem-22228	115	2	this	this	DET
fbem-22228	115	3	way	way	NOUN
fbem-22228	115	4	,	,	PUNCT
fbem-22228	115	5	the	the	DET
fbem-22228	115	6	financial	financial	ADJ
fbem-22228	115	7	information	information	NOUN
fbem-22228	115	8	system	system	NOUN
fbem-22228	115	9	will	will	AUX
fbem-22228	115	10	be	be	AUX
fbem-22228	115	11	able	able	ADJ
fbem-22228	115	12	to	to	PART
fbem-22228	115	13	process	process	VERB
fbem-22228	115	14	and	and	CCONJ
fbem-22228	115	15	analyze	analyze	VERB
fbem-22228	115	16	various	various	ADJ
fbem-22228	115	17	types	type	NOUN
fbem-22228	115	18	of	of	ADP
fbem-22228	115	19	data	datum	NOUN
fbem-22228	115	20	more	more	ADV
fbem-22228	115	21	efficiently	efficiently	ADV
fbem-22228	115	22	,	,	PUNCT
fbem-22228	115	23	providing	provide	VERB
fbem-22228	115	24	comprehensive	comprehensive	ADJ
fbem-22228	115	25	support	support	NOUN
fbem-22228	115	26	for	for	ADP
fbem-22228	115	27	corporate	corporate	ADJ
fbem-22228	115	28	decision	decision	NOUN
fbem-22228	115	29	-	-	PUNCT
fbem-22228	115	30	making	making	NOUN
fbem-22228	115	31	.	.	PUNCT
fbem-22228	116	1	second	second	ADJ
fbem-22228	116	2	,	,	PUNCT
fbem-22228	116	3	for	for	ADP
fbem-22228	116	4	the	the	DET
fbem-22228	116	5	problem	problem	NOUN
fbem-22228	116	6	of	of	ADP
fbem-22228	116	7	data	datum	NOUN
fbem-22228	116	8	structure	structure	NOUN
fbem-22228	116	9	and	and	CCONJ
fbem-22228	116	10	format	format	NOUN
fbem-22228	116	11	differences	difference	NOUN
fbem-22228	116	12	,	,	PUNCT
fbem-22228	116	13	enterprises	enterprise	NOUN
fbem-22228	116	14	need	need	VERB
fbem-22228	116	15	to	to	PART
fbem-22228	116	16	have	have	VERB
fbem-22228	116	17	strong	strong	ADJ
fbem-22228	116	18	data	datum	NOUN
fbem-22228	116	19	processing	processing	NOUN
fbem-22228	116	20	and	and	CCONJ
fbem-22228	116	21	conversion	conversion	NOUN
fbem-22228	116	22	capabilities	capability	NOUN
fbem-22228	116	23	.	.	PUNCT
fbem-22228	117	1	this	this	PRON
fbem-22228	117	2	means	mean	VERB
fbem-22228	117	3	that	that	SCONJ
fbem-22228	117	4	enterprises	enterprise	NOUN
fbem-22228	117	5	need	need	VERB
fbem-22228	117	6	to	to	PART
fbem-22228	117	7	invest	invest	VERB
fbem-22228	117	8	more	more	ADJ
fbem-22228	117	9	in	in	ADP
fbem-22228	117	10	advanced	advanced	ADJ
fbem-22228	117	11	data	data	NOUN
fbem-22228	117	12	integration	integration	NOUN
fbem-22228	117	13	tools	tool	NOUN
fbem-22228	117	14	and	and	CCONJ
fbem-22228	117	15	technologies	technology	NOUN
fbem-22228	117	16	,	,	PUNCT
fbem-22228	117	17	such	such	ADJ
fbem-22228	117	18	as	as	ADP
fbem-22228	117	19	data	datum	NOUN
fbem-22228	117	20	lakes	lake	NOUN
fbem-22228	117	21	or	or	CCONJ
fbem-22228	117	22	data	datum	NOUN
fbem-22228	117	23	warehouse	warehouse	NOUN
fbem-22228	117	24	technologies	technology	NOUN
fbem-22228	117	25	,	,	PUNCT
fbem-22228	117	26	in	in	ADP
fbem-22228	117	27	order	order	NOUN
fbem-22228	117	28	to	to	PART
fbem-22228	117	29	be	be	AUX
fbem-22228	117	30	able	able	ADJ
fbem-22228	117	31	to	to	PART
fbem-22228	117	32	process	process	VERB
fbem-22228	117	33	and	and	CCONJ
fbem-22228	117	34	store	store	VERB
fbem-22228	117	35	data	datum	NOUN
fbem-22228	117	36	from	from	ADP
fbem-22228	117	37	different	different	ADJ
fbem-22228	117	38	channels	channel	NOUN
fbem-22228	117	39	,	,	PUNCT
fbem-22228	117	40	whether	whether	SCONJ
fbem-22228	117	41	structured	structure	VERB
fbem-22228	117	42	or	or	CCONJ
fbem-22228	117	43	unstructured	unstructure	VERB
fbem-22228	117	44	.	.	PUNCT
fbem-22228	118	1	in	in	ADP
fbem-22228	118	2	addition	addition	NOUN
fbem-22228	118	3	,	,	PUNCT
fbem-22228	118	4	enterprises	enterprise	NOUN
fbem-22228	118	5	should	should	AUX
fbem-22228	118	6	establish	establish	VERB
fbem-22228	118	7	uniform	uniform	ADJ
fbem-22228	118	8	data	datum	NOUN
fbem-22228	118	9	standards	standard	NOUN
fbem-22228	118	10	and	and	CCONJ
fbem-22228	118	11	formats	format	NOUN
fbem-22228	118	12	to	to	PART
fbem-22228	118	13	ensure	ensure	VERB
fbem-22228	118	14	that	that	SCONJ
fbem-22228	118	15	data	datum	NOUN
fbem-22228	118	16	can	can	AUX
fbem-22228	118	17	be	be	AUX
fbem-22228	118	18	seamlessly	seamlessly	ADV
fbem-22228	118	19	integrated	integrate	VERB
fbem-22228	118	20	across	across	ADP
fbem-22228	118	21	different	different	ADJ
fbem-22228	118	22	systems	system	NOUN
fbem-22228	118	23	.	.	PUNCT
fbem-22228	119	1	to	to	ADP
fbem-22228	119	2	this	this	DET
fbem-22228	119	3	end	end	NOUN
fbem-22228	119	4	,	,	PUNCT
fbem-22228	119	5	enterprises	enterprise	NOUN
fbem-22228	119	6	can	can	AUX
fbem-22228	119	7	set	set	VERB
fbem-22228	119	8	up	up	ADP
fbem-22228	119	9	specialized	specialized	ADJ
fbem-22228	119	10	data	datum	NOUN
fbem-22228	119	11	management	management	NOUN
fbem-22228	119	12	teams	team	NOUN
fbem-22228	119	13	responsible	responsible	ADJ
fbem-22228	119	14	for	for	ADP
fbem-22228	119	15	developing	develop	VERB
fbem-22228	119	16	and	and	CCONJ
fbem-22228	119	17	maintaining	maintain	VERB
fbem-22228	119	18	data	data	NOUN
fbem-22228	119	19	standards	standard	NOUN
fbem-22228	119	20	,	,	PUNCT
fbem-22228	119	21	as	as	ADV
fbem-22228	119	22	well	well	ADV
fbem-22228	119	23	as	as	ADP
fbem-22228	119	24	overseeing	oversee	VERB
fbem-22228	119	25	the	the	DET
fbem-22228	119	26	data	data	NOUN
fbem-22228	119	27	integration	integration	NOUN
fbem-22228	119	28	process	process	NOUN
fbem-22228	119	29	to	to	PART
fbem-22228	119	30	ensure	ensure	VERB
fbem-22228	119	31	data	datum	NOUN
fbem-22228	119	32	accuracy	accuracy	NOUN
fbem-22228	119	33	and	and	CCONJ
fbem-22228	119	34	consistency	consistency	NOUN
fbem-22228	119	35	.	.	PUNCT
fbem-22228	120	1	through	through	ADP
fbem-22228	120	2	these	these	DET
fbem-22228	120	3	measures	measure	NOUN
fbem-22228	120	4	,	,	PUNCT
fbem-22228	120	5	enterprises	enterprise	NOUN
fbem-22228	120	6	can	can	AUX
fbem-22228	120	7	significantly	significantly	ADV
fbem-22228	120	8	reduce	reduce	VERB
fbem-22228	120	9	errors	error	NOUN
fbem-22228	120	10	in	in	ADP
fbem-22228	120	11	the	the	DET
fbem-22228	120	12	data	data	NOUN
fbem-22228	120	13	integration	integration	NOUN
fbem-22228	120	14	process	process	NOUN
fbem-22228	120	15	and	and	CCONJ
fbem-22228	120	16	improve	improve	VERB
fbem-22228	120	17	data	datum	NOUN
fbem-22228	120	18	quality	quality	NOUN
fbem-22228	120	19	and	and	CCONJ
fbem-22228	120	20	reliability	reliability	NOUN
fbem-22228	120	21	.	.	PUNCT
fbem-22228	121	1	finally	finally	ADV
fbem-22228	121	2	,	,	PUNCT
fbem-22228	121	3	considering	consider	VERB
fbem-22228	121	4	the	the	DET
fbem-22228	121	5	differences	difference	NOUN
fbem-22228	121	6	in	in	ADP
fbem-22228	121	7	the	the	DET
fbem-22228	121	8	technical	technical	ADJ
fbem-22228	121	9	aspects	aspect	NOUN
fbem-22228	121	10	,	,	PUNCT
fbem-22228	121	11	enterprises	enterprise	NOUN
fbem-22228	121	12	need	need	VERB
fbem-22228	121	13	to	to	PART
fbem-22228	121	14	carry	carry	VERB
fbem-22228	121	15	out	out	ADP
fbem-22228	121	16	a	a	DET
fbem-22228	121	17	series	series	NOUN
fbem-22228	121	18	of	of	ADP
fbem-22228	121	19	system	system	NOUN
fbem-22228	121	20	upgrades	upgrade	NOUN
fbem-22228	121	21	and	and	CCONJ
fbem-22228	121	22	modifications	modification	NOUN
fbem-22228	121	23	,	,	PUNCT
fbem-22228	121	24	including	include	VERB
fbem-22228	121	25	transforming	transform	VERB
fbem-22228	121	26	traditional	traditional	ADV
fbem-22228	121	27	it	it	PRON
fbem-22228	121	28	architectures	architecture	VERB
fbem-22228	121	29	into	into	ADP
fbem-22228	121	30	more	more	ADV
fbem-22228	121	31	flexible	flexible	ADJ
fbem-22228	121	32	and	and	CCONJ
fbem-22228	121	33	scalable	scalable	ADJ
fbem-22228	121	34	ones	one	NOUN
fbem-22228	121	35	,	,	PUNCT
fbem-22228	121	36	such	such	ADJ
fbem-22228	121	37	as	as	ADP
fbem-22228	121	38	cloud	cloud	ADJ
fbem-22228	121	39	computing	computing	NOUN
fbem-22228	121	40	platforms	platform	NOUN
fbem-22228	121	41	.	.	PUNCT
fbem-22228	122	1	at	at	ADP
fbem-22228	122	2	the	the	DET
fbem-22228	122	3	same	same	ADJ
fbem-22228	122	4	time	time	NOUN
fbem-22228	122	5	,	,	PUNCT
fbem-22228	122	6	companies	company	NOUN
fbem-22228	122	7	should	should	AUX
fbem-22228	122	8	step	step	VERB
fbem-22228	122	9	up	up	ADP
fbem-22228	122	10	investments	investment	NOUN
fbem-22228	122	11	in	in	ADP
fbem-22228	122	12	emerging	emerge	VERB
fbem-22228	122	13	big	big	ADJ
fbem-22228	122	14	data	datum	NOUN
fbem-22228	122	15	analytics	analytic	NOUN
fbem-22228	122	16	tools	tool	NOUN
fbem-22228	122	17	and	and	CCONJ
fbem-22228	122	18	platforms	platform	NOUN
fbem-22228	122	19	to	to	PART
fbem-22228	122	20	improve	improve	VERB
fbem-22228	122	21	data	datum	NOUN
fbem-22228	122	22	processing	processing	NOUN
fbem-22228	122	23	and	and	CCONJ
fbem-22228	122	24	analytics	analytic	NOUN
fbem-22228	122	25	capabilities	capability	NOUN
fbem-22228	122	26	.	.	PUNCT
fbem-22228	123	1	these	these	DET
fbem-22228	123	2	technology	technology	NOUN
fbem-22228	123	3	upgrades	upgrade	VERB
fbem-22228	123	4	not	not	PART
fbem-22228	123	5	only	only	ADV
fbem-22228	123	6	require	require	VERB
fbem-22228	123	7	sufficient	sufficient	ADJ
fbem-22228	123	8	financial	financial	ADJ
fbem-22228	123	9	investment	investment	NOUN
fbem-22228	123	10	,	,	PUNCT
fbem-22228	123	11	but	but	CCONJ
fbem-22228	123	12	also	also	ADV
fbem-22228	123	13	require	require	VERB
fbem-22228	123	14	enterprises	enterprise	NOUN
fbem-22228	123	15	to	to	PART
fbem-22228	123	16	establish	establish	VERB
fbem-22228	123	17	corresponding	correspond	VERB
fbem-22228	123	18	technical	technical	ADJ
fbem-22228	123	19	support	support	NOUN
fbem-22228	123	20	and	and	CCONJ
fbem-22228	123	21	maintenance	maintenance	NOUN
fbem-22228	123	22	systems	system	NOUN
fbem-22228	123	23	.	.	PUNCT
fbem-22228	124	1	4.4	4.4	NUM
fbem-22228	124	2	.	.	PUNCT
fbem-22228	124	3	enhancement	enhancement	NOUN
fbem-22228	124	4	of	of	ADP
fbem-22228	124	5	management	management	NOUN
fbem-22228	124	6	accounting	accounting	NOUN
fbem-22228	124	7	decision	decision	NOUN
fbem-22228	124	8	analysis	analysis	NOUN
fbem-22228	124	9	function	function	NOUN
fbem-22228	124	10	first	first	ADV
fbem-22228	124	11	,	,	PUNCT
fbem-22228	124	12	the	the	DET
fbem-22228	124	13	use	use	NOUN
fbem-22228	124	14	of	of	ADP
fbem-22228	124	15	big	big	ADJ
fbem-22228	124	16	data	datum	NOUN
fbem-22228	124	17	technology	technology	NOUN
fbem-22228	124	18	and	and	CCONJ
fbem-22228	124	19	information	information	NOUN
fbem-22228	124	20	systems	system	NOUN
fbem-22228	124	21	to	to	PART
fbem-22228	124	22	establish	establish	VERB
fbem-22228	124	23	a	a	DET
fbem-22228	124	24	lean	lean	ADJ
fbem-22228	124	25	cost	cost	NOUN
fbem-22228	124	26	management	management	NOUN
fbem-22228	124	27	model	model	NOUN
fbem-22228	124	28	to	to	PART
fbem-22228	124	29	achieve	achieve	VERB
fbem-22228	124	30	comprehensive	comprehensive	ADJ
fbem-22228	124	31	,	,	PUNCT
fbem-22228	124	32	real	real	ADJ
fbem-22228	124	33	-	-	PUNCT
fbem-22228	124	34	time	time	NOUN
fbem-22228	124	35	and	and	CCONJ
fbem-22228	124	36	accurate	accurate	ADJ
fbem-22228	124	37	collection	collection	NOUN
fbem-22228	124	38	,	,	PUNCT
fbem-22228	124	39	analysis	analysis	NOUN
fbem-22228	124	40	and	and	CCONJ
fbem-22228	124	41	management	management	NOUN
fbem-22228	124	42	of	of	ADP
fbem-22228	124	43	cost	cost	NOUN
fbem-22228	124	44	data	datum	NOUN
fbem-22228	124	45	,	,	PUNCT
fbem-22228	124	46	such	such	ADJ
fbem-22228	124	47	as	as	ADP
fbem-22228	124	48	monitoring	monitor	VERB
fbem-22228	124	49	all	all	DET
fbem-22228	124	50	costs	cost	NOUN
fbem-22228	124	51	of	of	ADP
fbem-22228	124	52	the	the	DET
fbem-22228	124	53	enterprise	enterprise	NOUN
fbem-22228	124	54	and	and	CCONJ
fbem-22228	124	55	predicting	predict	VERB
fbem-22228	124	56	and	and	CCONJ
fbem-22228	124	57	optimizing	optimize	VERB
fbem-22228	124	58	cost	cost	NOUN
fbem-22228	124	59	changes	change	NOUN
fbem-22228	124	60	and	and	CCONJ
fbem-22228	124	61	allocations	allocation	NOUN
fbem-22228	124	62	,	,	PUNCT
fbem-22228	124	63	so	so	SCONJ
fbem-22228	124	64	as	as	SCONJ
fbem-22228	124	65	to	to	PART
fbem-22228	124	66	enhance	enhance	VERB
fbem-22228	124	67	the	the	DET
fbem-22228	124	68	function	function	NOUN
fbem-22228	124	69	of	of	ADP
fbem-22228	124	70	management	management	NOUN
fbem-22228	124	71	accounting	account	VERB
fbem-22228	124	72	in	in	ADP
fbem-22228	124	73	cost	cost	NOUN
fbem-22228	124	74	control	control	NOUN
fbem-22228	124	75	and	and	CCONJ
fbem-22228	124	76	decision	decision	NOUN
fbem-22228	124	77	support	support	NOUN
fbem-22228	124	78	.	.	PUNCT
fbem-22228	125	1	secondly	secondly	ADV
fbem-22228	125	2	,	,	PUNCT
fbem-22228	125	3	combining	combine	VERB
fbem-22228	125	4	big	big	ADJ
fbem-22228	125	5	data	datum	NOUN
fbem-22228	125	6	technology	technology	NOUN
fbem-22228	125	7	and	and	CCONJ
fbem-22228	125	8	scenario	scenario	NOUN
fbem-22228	125	9	-	-	PUNCT
fbem-22228	125	10	based	base	VERB
fbem-22228	125	11	modeling	modeling	NOUN
fbem-22228	125	12	to	to	PART
fbem-22228	125	13	establish	establish	VERB
fbem-22228	125	14	scenario	scenario	NOUN
fbem-22228	125	15	-	-	PUNCT
fbem-22228	125	16	based	base	VERB
fbem-22228	125	17	modeling	modeling	NOUN
fbem-22228	125	18	to	to	PART
fbem-22228	125	19	realize	realize	VERB
fbem-22228	125	20	comprehensive	comprehensive	ADJ
fbem-22228	125	21	management	management	NOUN
fbem-22228	125	22	and	and	CCONJ
fbem-22228	125	23	analysis	analysis	NOUN
fbem-22228	125	24	of	of	ADP
fbem-22228	125	25	various	various	ADJ
fbem-22228	125	26	budget	budget	NOUN
fbem-22228	125	27	data	datum	NOUN
fbem-22228	125	28	of	of	ADP
fbem-22228	125	29	enterprises	enterprise	NOUN
fbem-22228	125	30	,	,	PUNCT
fbem-22228	125	31	such	such	ADJ
fbem-22228	125	32	as	as	ADP
fbem-22228	125	33	managing	manage	VERB
fbem-22228	125	34	budget	budget	NOUN
fbem-22228	125	35	data	datum	NOUN
fbem-22228	125	36	from	from	ADP
fbem-22228	125	37	budget	budget	NOUN
fbem-22228	125	38	preparation	preparation	NOUN
fbem-22228	125	39	,	,	PUNCT
fbem-22228	125	40	execution	execution	NOUN
fbem-22228	125	41	control	control	NOUN
fbem-22228	125	42	,	,	PUNCT
fbem-22228	125	43	adjustment	adjustment	NOUN
fbem-22228	125	44	analysis	analysis	NOUN
fbem-22228	125	45	,	,	PUNCT
fbem-22228	125	46	and	and	CCONJ
fbem-22228	125	47	appraisal	appraisal	NOUN
fbem-22228	125	48	and	and	CCONJ
fbem-22228	125	49	evaluation	evaluation	NOUN
fbem-22228	125	50	according	accord	VERB
fbem-22228	125	51	to	to	ADP
fbem-22228	125	52	different	different	ADJ
fbem-22228	125	53	business	business	NOUN
fbem-22228	125	54	scenarios	scenario	NOUN
fbem-22228	125	55	and	and	CCONJ
fbem-22228	125	56	situations	situation	NOUN
fbem-22228	125	57	,	,	PUNCT
fbem-22228	125	58	so	so	SCONJ
fbem-22228	125	59	as	as	SCONJ
fbem-22228	125	60	to	to	PART
fbem-22228	125	61	more	more	ADV
fbem-22228	125	62	accurately	accurately	ADV
fbem-22228	125	63	predict	predict	VERB
fbem-22228	125	64	and	and	CCONJ
fbem-22228	125	65	control	control	VERB
fbem-22228	125	66	the	the	DET
fbem-22228	125	67	financial	financial	ADJ
fbem-22228	125	68	status	status	NOUN
fbem-22228	125	69	and	and	CCONJ
fbem-22228	125	70	operational	operational	ADJ
fbem-22228	125	71	performance	performance	NOUN
fbem-22228	125	72	of	of	ADP
fbem-22228	125	73	enterprises	enterprise	NOUN
fbem-22228	125	74	.	.	PUNCT
fbem-22228	126	1	third	third	ADV
fbem-22228	126	2	,	,	PUNCT
fbem-22228	126	3	using	use	VERB
fbem-22228	126	4	big	big	ADJ
fbem-22228	126	5	data	datum	NOUN
fbem-22228	126	6	technology	technology	NOUN
fbem-22228	126	7	and	and	CCONJ
fbem-22228	126	8	artificial	artificial	ADJ
fbem-22228	126	9	intelligence	intelligence	NOUN
fbem-22228	126	10	algorithms	algorithm	NOUN
fbem-22228	126	11	to	to	PART
fbem-22228	126	12	build	build	VERB
fbem-22228	126	13	intelligent	intelligent	ADJ
fbem-22228	126	14	management	management	NOUN
fbem-22228	126	15	accounting	accounting	NOUN
fbem-22228	126	16	reports	report	NOUN
fbem-22228	126	17	to	to	PART
fbem-22228	126	18	realize	realize	VERB
fbem-22228	126	19	active	active	ADJ
fbem-22228	126	20	early	early	ADJ
fbem-22228	126	21	warning	warning	NOUN
fbem-22228	126	22	and	and	CCONJ
fbem-22228	126	23	dynamic	dynamic	ADJ
fbem-22228	126	24	management	management	NOUN
fbem-22228	126	25	of	of	ADP
fbem-22228	126	26	enterprise	enterprise	NOUN
fbem-22228	126	27	financial	financial	ADJ
fbem-22228	126	28	data	datum	NOUN
fbem-22228	126	29	,	,	PUNCT
fbem-22228	126	30	such	such	ADJ
fbem-22228	126	31	as	as	ADP
fbem-22228	126	32	monitoring	monitoring	NOUN
fbem-22228	126	33	and	and	CCONJ
fbem-22228	126	34	analyzing	analyze	VERB
fbem-22228	126	35	the	the	DET
fbem-22228	126	36	financial	financial	ADJ
fbem-22228	126	37	status	status	NOUN
fbem-22228	126	38	and	and	CCONJ
fbem-22228	126	39	operational	operational	ADJ
fbem-22228	126	40	performance	performance	NOUN
fbem-22228	126	41	of	of	ADP
fbem-22228	126	42	enterprises	enterprise	NOUN
fbem-22228	126	43	,	,	PUNCT
fbem-22228	126	44	and	and	CCONJ
fbem-22228	126	45	providing	provide	VERB
fbem-22228	126	46	early	early	ADJ
fbem-22228	126	47	warning	warning	NOUN
fbem-22228	126	48	and	and	CCONJ
fbem-22228	126	49	decision	decision	NOUN
fbem-22228	126	50	-	-	PUNCT
fbem-22228	126	51	making	make	VERB
fbem-22228	126	52	support	support	NOUN
fbem-22228	126	53	to	to	PART
fbem-22228	126	54	help	help	VERB
fbem-22228	126	55	enterprises	enterprise	NOUN
fbem-22228	126	56	adjust	adjust	VERB
fbem-22228	126	57	their	their	PRON
fbem-22228	126	58	business	business	NOUN
fbem-22228	126	59	strategies	strategy	NOUN
fbem-22228	126	60	and	and	CCONJ
fbem-22228	126	61	action	action	NOUN
fbem-22228	126	62	plans	plan	NOUN
fbem-22228	126	63	in	in	ADP
fbem-22228	126	64	a	a	DET
fbem-22228	126	65	timely	timely	ADJ
fbem-22228	126	66	manner	manner	NOUN
fbem-22228	126	67	.	.	PUNCT
fbem-22228	127	1	fourth	fourth	ADV
fbem-22228	127	2	,	,	PUNCT
fbem-22228	127	3	combining	combine	VERB
fbem-22228	127	4	big	big	ADJ
fbem-22228	127	5	data	datum	NOUN
fbem-22228	127	6	technology	technology	NOUN
fbem-22228	127	7	and	and	CCONJ
fbem-22228	127	8	scenario	scenario	NOUN
fbem-22228	127	9	-	-	PUNCT
fbem-22228	127	10	based	base	VERB
fbem-22228	127	11	applications	application	NOUN
fbem-22228	127	12	to	to	PART
fbem-22228	127	13	build	build	VERB
fbem-22228	127	14	an	an	DET
fbem-22228	127	15	intelligent	intelligent	ADJ
fbem-22228	127	16	performance	performance	NOUN
fbem-22228	127	17	appraisal	appraisal	NOUN
fbem-22228	127	18	system	system	NOUN
fbem-22228	127	19	to	to	PART
fbem-22228	127	20	realize	realize	VERB
fbem-22228	127	21	intelligent	intelligent	ADJ
fbem-22228	127	22	appraisal	appraisal	NOUN
fbem-22228	127	23	and	and	CCONJ
fbem-22228	127	24	analysis	analysis	NOUN
fbem-22228	127	25	of	of	ADP
fbem-22228	127	26	enterprise	enterprise	NOUN
fbem-22228	127	27	performance	performance	NOUN
fbem-22228	127	28	data	datum	NOUN
fbem-22228	127	29	,	,	PUNCT
fbem-22228	127	30	e.g.	e.g.	ADV
fbem-22228	127	31	,	,	PUNCT
fbem-22228	127	32	comprehensive	comprehensive	ADJ
fbem-22228	127	33	,	,	PUNCT
fbem-22228	127	34	accurate	accurate	ADJ
fbem-22228	127	35	and	and	CCONJ
fbem-22228	127	36	real	real	ADJ
fbem-22228	127	37	-	-	PUNCT
fbem-22228	127	38	time	time	NOUN
fbem-22228	127	39	assessment	assessment	NOUN
fbem-22228	127	40	of	of	ADP
fbem-22228	127	41	enterprise	enterprise	NOUN
fbem-22228	127	42	performance	performance	NOUN
fbem-22228	127	43	based	base	VERB
fbem-22228	127	44	on	on	ADP
fbem-22228	127	45	different	different	ADJ
fbem-22228	127	46	business	business	NOUN
fbem-22228	127	47	scenarios	scenario	NOUN
fbem-22228	127	48	and	and	CCONJ
fbem-22228	127	49	performance	performance	NOUN
fbem-22228	127	50	indicators	indicator	NOUN
fbem-22228	127	51	,	,	PUNCT
fbem-22228	127	52	so	so	SCONJ
fbem-22228	127	53	as	as	SCONJ
fbem-22228	127	54	to	to	PART
fbem-22228	127	55	help	help	VERB
fbem-22228	127	56	enterprises	enterprise	NOUN
fbem-22228	127	57	optimize	optimize	VERB
fbem-22228	127	58	the	the	DET
fbem-22228	127	59	allocation	allocation	NOUN
fbem-22228	127	60	of	of	ADP
fbem-22228	127	61	resources	resource	NOUN
fbem-22228	127	62	and	and	CCONJ
fbem-22228	127	63	improve	improve	VERB
fbem-22228	127	64	performance	performance	NOUN
fbem-22228	127	65	levels	level	NOUN
fbem-22228	127	66	.	.	PUNCT
fbem-22228	128	1	5	5	X
fbem-22228	128	2	.	.	X
fbem-22228	128	3	conclusion	conclusion	NOUN
fbem-22228	128	4	under	under	ADP
fbem-22228	128	5	the	the	DET
fbem-22228	128	6	wave	wave	NOUN
fbem-22228	128	7	of	of	ADP
fbem-22228	128	8	big	big	ADJ
fbem-22228	128	9	data	datum	NOUN
fbem-22228	128	10	,	,	PUNCT
fbem-22228	128	11	the	the	DET
fbem-22228	128	12	transition	transition	NOUN
fbem-22228	128	13	from	from	ADP
fbem-22228	128	14	financial	financial	ADJ
fbem-22228	128	15	accounting	accounting	NOUN
fbem-22228	128	16	to	to	ADP
fbem-22228	128	17	management	management	NOUN
fbem-22228	128	18	accounting	accounting	NOUN
fbem-22228	128	19	is	be	AUX
fbem-22228	128	20	not	not	PART
fbem-22228	128	21	only	only	ADV
fbem-22228	128	22	a	a	DET
fbem-22228	128	23	trend	trend	NOUN
fbem-22228	128	24	,	,	PUNCT
fbem-22228	128	25	but	but	CCONJ
fbem-22228	128	26	also	also	ADV
fbem-22228	128	27	a	a	DET
fbem-22228	128	28	necessary	necessary	ADJ
fbem-22228	128	29	way	way	NOUN
fbem-22228	128	30	to	to	PART
fbem-22228	128	31	enhance	enhance	VERB
fbem-22228	128	32	the	the	DET
fbem-22228	128	33	competitiveness	competitiveness	NOUN
fbem-22228	128	34	of	of	ADP
fbem-22228	128	35	enterprises	enterprise	NOUN
fbem-22228	128	36	.	.	PUNCT
fbem-22228	129	1	to	to	PART
fbem-22228	129	2	realize	realize	VERB
fbem-22228	129	3	this	this	DET
fbem-22228	129	4	transformation	transformation	NOUN
fbem-22228	129	5	,	,	PUNCT
fbem-22228	129	6	enterprises	enterprise	NOUN
fbem-22228	129	7	need	need	VERB
fbem-22228	129	8	to	to	PART
fbem-22228	129	9	carry	carry	VERB
fbem-22228	129	10	out	out	ADP
fbem-22228	129	11	comprehensive	comprehensive	ADJ
fbem-22228	129	12	and	and	CCONJ
fbem-22228	129	13	in	in	ADP
fbem-22228	129	14	-	-	PUNCT
fbem-22228	129	15	depth	depth	NOUN
fbem-22228	129	16	innovation	innovation	NOUN
fbem-22228	129	17	at	at	ADP
fbem-22228	129	18	the	the	DET
fbem-22228	129	19	levels	level	NOUN
fbem-22228	129	20	of	of	ADP
fbem-22228	129	21	technology	technology	NOUN
fbem-22228	129	22	,	,	PUNCT
fbem-22228	129	23	talents	talent	NOUN
fbem-22228	129	24	,	,	PUNCT
fbem-22228	129	25	processes	process	NOUN
fbem-22228	129	26	and	and	CCONJ
fbem-22228	129	27	systems	system	NOUN
fbem-22228	129	28	.	.	PUNCT
fbem-22228	130	1	through	through	ADP
fbem-22228	130	2	the	the	DET
fbem-22228	130	3	careful	careful	ADJ
fbem-22228	130	4	deployment	deployment	NOUN
fbem-22228	130	5	of	of	ADP
fbem-22228	130	6	integrated	integrated	ADJ
fbem-22228	130	7	strategies	strategy	NOUN
fbem-22228	130	8	,	,	PUNCT
fbem-22228	130	9	enterprises	enterprise	NOUN
fbem-22228	130	10	can	can	AUX
fbem-22228	130	11	effectively	effectively	ADV
fbem-22228	130	12	respond	respond	VERB
fbem-22228	130	13	to	to	ADP
fbem-22228	130	14	this	this	DET
fbem-22228	130	15	challenge	challenge	NOUN
fbem-22228	130	16	,	,	PUNCT
fbem-22228	130	17	opening	open	VERB
fbem-22228	130	18	a	a	DET
fbem-22228	130	19	new	new	ADJ
fbem-22228	130	20	era	era	NOUN
fbem-22228	130	21	of	of	ADP
fbem-22228	130	22	management	management	NOUN
fbem-22228	130	23	accounting	accounting	NOUN
fbem-22228	130	24	and	and	CCONJ
fbem-22228	130	25	maximizing	maximize	VERB
fbem-22228	130	26	the	the	DET
fbem-22228	130	27	value	value	NOUN
fbem-22228	130	28	of	of	ADP
fbem-22228	130	29	data	datum	NOUN
fbem-22228	130	30	.	.	PUNCT
fbem-22228	131	1	in	in	ADP
fbem-22228	131	2	the	the	DET
fbem-22228	131	3	future	future	NOUN
fbem-22228	131	4	,	,	PUNCT
fbem-22228	131	5	this	this	DET
fbem-22228	131	6	transformation	transformation	NOUN
fbem-22228	131	7	will	will	AUX
fbem-22228	131	8	continue	continue	VERB
fbem-22228	131	9	to	to	PART
fbem-22228	131	10	deepen	deepen	VERB
fbem-22228	131	11	as	as	SCONJ
fbem-22228	131	12	technology	technology	NOUN
fbem-22228	131	13	continues	continue	VERB
fbem-22228	131	14	to	to	PART
fbem-22228	131	15	evolve	evolve	VERB
fbem-22228	131	16	and	and	CCONJ
fbem-22228	131	17	market	market	NOUN
fbem-22228	131	18	conditions	condition	NOUN
fbem-22228	131	19	change	change	NOUN
fbem-22228	131	20	.	.	PUNCT
fbem-22228	132	1	professionals	professional	NOUN
fbem-22228	132	2	in	in	ADP
fbem-22228	132	3	the	the	DET
fbem-22228	132	4	field	field	NOUN
fbem-22228	132	5	of	of	ADP
fbem-22228	132	6	financial	financial	ADJ
fbem-22228	132	7	accounting	accounting	NOUN
fbem-22228	132	8	need	need	VERB
fbem-22228	132	9	to	to	PART
fbem-22228	132	10	adapt	adapt	VERB
fbem-22228	132	11	to	to	ADP
fbem-22228	132	12	the	the	DET
fbem-22228	132	13	new	new	ADJ
fbem-22228	132	14	changes	change	NOUN
fbem-22228	132	15	and	and	CCONJ
fbem-22228	132	16	improve	improve	VERB
fbem-22228	132	17	their	their	PRON
fbem-22228	132	18	professional	professional	ADJ
fbem-22228	132	19	skills	skill	NOUN
fbem-22228	132	20	and	and	CCONJ
fbem-22228	132	21	knowledge	knowledge	NOUN
fbem-22228	132	22	to	to	PART
fbem-22228	132	23	better	well	ADV
fbem-22228	132	24	serve	serve	VERB
fbem-22228	132	25	the	the	DET
fbem-22228	132	26	development	development	NOUN
fbem-22228	132	27	of	of	ADP
fbem-22228	132	28	enterprises	enterprise	NOUN
fbem-22228	132	29	.	.	PUNCT
fbem-22228	133	1	at	at	ADP
fbem-22228	133	2	the	the	DET
fbem-22228	133	3	same	same	ADJ
fbem-22228	133	4	time	time	NOUN
fbem-22228	133	5	,	,	PUNCT
fbem-22228	133	6	enterprises	enterprise	NOUN
fbem-22228	133	7	should	should	AUX
fbem-22228	133	8	also	also	ADV
fbem-22228	133	9	actively	actively	ADV
fbem-22228	133	10	respond	respond	VERB
fbem-22228	133	11	to	to	ADP
fbem-22228	133	12	this	this	DET
fbem-22228	133	13	trend	trend	NOUN
fbem-22228	133	14	,	,	PUNCT
fbem-22228	133	15	through	through	ADP
fbem-22228	133	16	reform	reform	NOUN
fbem-22228	133	17	and	and	CCONJ
fbem-22228	133	18	innovation	innovation	NOUN
fbem-22228	133	19	to	to	PART
fbem-22228	133	20	continuously	continuously	ADV
fbem-22228	133	21	improve	improve	VERB
fbem-22228	133	22	their	their	PRON
fbem-22228	133	23	competitiveness	competitiveness	NOUN
fbem-22228	133	24	.	.	PUNCT
fbem-22228	134	1	64	64	NUM
fbem-22228	134	2	references	reference	NOUN
fbem-22228	134	3	[	[	X
fbem-22228	134	4	1	1	NUM
fbem-22228	134	5	]	]	PUNCT
fbem-22228	134	6	ding	ding	PROPN
fbem-22228	134	7	r.	r.	PROPN
fbem-22228	134	8	strategic	strategic	ADJ
fbem-22228	134	9	analysis	analysis	NOUN
fbem-22228	134	10	of	of	ADP
fbem-22228	134	11	digital	digital	ADJ
fbem-22228	134	12	transformation	transformation	NOUN
fbem-22228	134	13	of	of	ADP
fbem-22228	134	14	financial	financial	ADJ
fbem-22228	134	15	accounting	accounting	NOUN
fbem-22228	134	16	to	to	ADP
fbem-22228	134	17	management	management	NOUN
fbem-22228	134	18	accounting	accounting	NOUN
fbem-22228	134	19	in	in	ADP
fbem-22228	134	20	the	the	DET
fbem-22228	134	21	era	era	NOUN
fbem-22228	134	22	of	of	ADP
fbem-22228	134	23	big	big	ADJ
fbem-22228	134	24	data	datum	NOUN
fbem-22228	135	1	[	[	X
fbem-22228	135	2	j	j	X
fbem-22228	135	3	]	]	X
fbem-22228	135	4	.	.	PUNCT
fbem-22228	136	1	modern	modern	ADJ
fbem-22228	136	2	business	business	NOUN
fbem-22228	136	3	,	,	PUNCT
fbem-22228	136	4	2024	2024	NUM
fbem-22228	136	5	(	(	PUNCT
fbem-22228	136	6	01):169	01):169	NOUN
fbem-22228	136	7	-	-	SYM
fbem-22228	136	8	172	172	NUM
fbem-22228	136	9	.	.	PUNCT
fbem-22228	137	1	[	[	X
fbem-22228	137	2	2	2	NUM
fbem-22228	137	3	]	]	X
fbem-22228	137	4	wang	wang	PROPN
fbem-22228	137	5	huiying	huiying	PROPN
fbem-22228	137	6	.	.	PUNCT
fbem-22228	138	1	research	research	NOUN
fbem-22228	138	2	on	on	ADP
fbem-22228	138	3	the	the	DET
fbem-22228	138	4	path	path	NOUN
fbem-22228	138	5	of	of	ADP
fbem-22228	138	6	digital	digital	ADJ
fbem-22228	138	7	transformation	transformation	NOUN
fbem-22228	138	8	of	of	ADP
fbem-22228	138	9	financial	financial	ADJ
fbem-22228	138	10	accounting	accounting	NOUN
fbem-22228	138	11	to	to	ADP
fbem-22228	138	12	management	management	NOUN
fbem-22228	138	13	accounting	accounting	NOUN
fbem-22228	138	14	in	in	ADP
fbem-22228	138	15	the	the	DET
fbem-22228	138	16	era	era	NOUN
fbem-22228	138	17	of	of	ADP
fbem-22228	138	18	big	big	ADJ
fbem-22228	138	19	data	datum	NOUN
fbem-22228	139	1	[	[	X
fbem-22228	139	2	j	j	X
fbem-22228	139	3	]	]	X
fbem-22228	139	4	.	.	PUNCT
fbem-22228	140	1	finance	finance	NOUN
fbem-22228	140	2	and	and	CCONJ
fbem-22228	140	3	accounting	accounting	NOUN
fbem-22228	140	4	learning	learning	NOUN
fbem-22228	140	5	,	,	PUNCT
fbem-22228	140	6	2023	2023	NUM
fbem-22228	140	7	(	(	PUNCT
fbem-22228	140	8	30	30	NUM
fbem-22228	140	9	):	):	PUNCT
fbem-22228	140	10	94	94	NUM
fbem-22228	140	11	-	-	SYM
fbem-22228	140	12	96	96	NUM
fbem-22228	140	13	.	.	PUNCT
fbem-22228	141	1	[	[	X
fbem-22228	141	2	3	3	X
fbem-22228	141	3	]	]	X
fbem-22228	141	4	fu	fu	NOUN
fbem-22228	141	5	hongying	hongying	NOUN
fbem-22228	141	6	.	.	PUNCT
fbem-22228	142	1	analysis	analysis	NOUN
fbem-22228	142	2	of	of	ADP
fbem-22228	142	3	the	the	DET
fbem-22228	142	4	transformation	transformation	NOUN
fbem-22228	142	5	path	path	NOUN
fbem-22228	142	6	from	from	ADP
fbem-22228	142	7	financial	financial	ADJ
fbem-22228	142	8	accounting	accounting	NOUN
fbem-22228	142	9	to	to	ADP
fbem-22228	142	10	management	management	NOUN
fbem-22228	142	11	accounting	accounting	NOUN
fbem-22228	142	12	in	in	ADP
fbem-22228	142	13	the	the	DET
fbem-22228	142	14	era	era	NOUN
fbem-22228	142	15	of	of	ADP
fbem-22228	142	16	big	big	ADJ
fbem-22228	142	17	data	datum	NOUN
fbem-22228	143	1	[	[	X
fbem-22228	143	2	j	j	X
fbem-22228	143	3	]	]	X
fbem-22228	143	4	.	.	PUNCT
fbem-22228	144	1	national	national	ADJ
fbem-22228	144	2	circulation	circulation	NOUN
fbem-22228	144	3	economy	economy	NOUN
fbem-22228	144	4	,	,	PUNCT
fbem-22228	144	5	2019(28):164	2019(28):164	NOUN
fbem-22228	144	6	-	-	SYM
fbem-22228	144	7	165	165	NUM
fbem-22228	144	8	.	.	PUNCT
fbem-22228	145	1	[	[	X
fbem-22228	145	2	4	4	NUM
fbem-22228	145	3	]	]	X
fbem-22228	145	4	yao	yao	NOUN
fbem-22228	145	5	chenting	chente	VERB
fbem-22228	145	6	.	.	PUNCT
fbem-22228	146	1	transformation	transformation	NOUN
fbem-22228	146	2	strategy	strategy	NOUN
fbem-22228	146	3	of	of	ADP
fbem-22228	146	4	financial	financial	ADJ
fbem-22228	146	5	accounting	accounting	NOUN
fbem-22228	146	6	to	to	ADP
fbem-22228	146	7	management	management	NOUN
fbem-22228	146	8	accounting	account	VERB
fbem-22228	146	9	under	under	ADP
fbem-22228	146	10	the	the	DET
fbem-22228	146	11	background	background	NOUN
fbem-22228	146	12	of	of	ADP
fbem-22228	146	13	big	big	ADJ
fbem-22228	146	14	data	datum	NOUN
fbem-22228	147	1	[	[	X
fbem-22228	147	2	j	j	X
fbem-22228	147	3	]	]	X
fbem-22228	147	4	.	.	PUNCT
fbem-22228	148	1	modern	modern	ADJ
fbem-22228	148	2	enterprise	enterprise	NOUN
fbem-22228	148	3	,	,	PUNCT
fbem-22228	148	4	2023(9):181	2023(9):181	NUM
fbem-22228	148	5	-	-	SYM
fbem-22228	148	6	183	183	NUM
fbem-22228	148	7	.	.	PUNCT
fbem-22228	149	1	[	[	X
fbem-22228	149	2	5	5	X
fbem-22228	149	3	]	]	X
fbem-22228	149	4	liu	liu	PROPN
fbem-22228	149	5	jingwen	jingwen	PROPN
fbem-22228	149	6	.	.	PUNCT
fbem-22228	150	1	discussion	discussion	NOUN
fbem-22228	150	2	on	on	ADP
fbem-22228	150	3	the	the	DET
fbem-22228	150	4	transformation	transformation	NOUN
fbem-22228	150	5	path	path	NOUN
fbem-22228	150	6	of	of	ADP
fbem-22228	150	7	enterprise	enterprise	NOUN
fbem-22228	150	8	financial	financial	ADJ
fbem-22228	150	9	accounting	accounting	NOUN
fbem-22228	150	10	to	to	ADP
fbem-22228	150	11	management	management	NOUN
fbem-22228	150	12	accounting	accounting	NOUN
fbem-22228	150	13	in	in	ADP
fbem-22228	150	14	the	the	DET
fbem-22228	150	15	era	era	NOUN
fbem-22228	150	16	of	of	ADP
fbem-22228	150	17	big	big	ADJ
fbem-22228	150	18	data	datum	NOUN
fbem-22228	151	1	[	[	X
fbem-22228	151	2	j	j	X
fbem-22228	151	3	]	]	X
fbem-22228	151	4	.	.	PUNCT
fbem-22228	151	5	investment	investment	NOUN
fbem-22228	151	6	and	and	CCONJ
fbem-22228	151	7	entrepreneurship	entrepreneurship	NOUN
fbem-22228	151	8	,	,	PUNCT
fbem-22228	151	9	2023,34(17):78	2023,34(17):78	NOUN
fbem-22228	151	10	-	-	NOUN
fbem-22228	151	11	80	80	NUM
fbem-22228	151	12	.	.	PUNCT
fbem-22228	152	1	[	[	X
fbem-22228	152	2	6	6	NUM
fbem-22228	152	3	]	]	X
fbem-22228	152	4	zhang	zhang	PROPN
fbem-22228	152	5	dan	dan	PROPN
fbem-22228	152	6	.	.	PROPN
fbem-22228	152	7	discussion	discussion	NOUN
fbem-22228	152	8	on	on	ADP
fbem-22228	152	9	the	the	DET
fbem-22228	152	10	transformation	transformation	NOUN
fbem-22228	152	11	of	of	ADP
fbem-22228	152	12	financial	financial	ADJ
fbem-22228	152	13	accounting	accounting	NOUN
fbem-22228	152	14	to	to	ADP
fbem-22228	152	15	management	management	NOUN
fbem-22228	152	16	accounting	accounting	NOUN
fbem-22228	152	17	in	in	ADP
fbem-22228	152	18	the	the	DET
fbem-22228	152	19	era	era	NOUN
fbem-22228	152	20	of	of	ADP
fbem-22228	152	21	big	big	ADJ
fbem-22228	152	22	data	datum	NOUN
fbem-22228	153	1	[	[	X
fbem-22228	153	2	j	j	X
fbem-22228	153	3	]	]	X
fbem-22228	153	4	.	.	PUNCT
fbem-22228	154	1	industry	industry	NOUN
fbem-22228	154	2	and	and	CCONJ
fbem-22228	154	3	technology	technology	NOUN
fbem-22228	154	4	forum	forum	NOUN
fbem-22228	154	5	,	,	PUNCT
fbem-22228	154	6	2023	2023	NUM
fbem-22228	154	7	,	,	PUNCT
fbem-22228	154	8	22(13):219	22(13):219	NUM
fbem-22228	154	9	-	-	SYM
fbem-22228	154	10	220	220	NUM