id	sid	tid	token	lemma	pos
fbem-26933	1	1	frontiers	frontier	NOUN
fbem-26933	1	2	in	in	ADP
fbem-26933	1	3	business	business	NOUN
fbem-26933	1	4	,	,	PUNCT
fbem-26933	1	5	economics	economic	NOUN
fbem-26933	1	6	and	and	CCONJ
fbem-26933	1	7	management	management	NOUN
fbem-26933	1	8	issn	issn	PROPN
fbem-26933	1	9	:	:	PUNCT
fbem-26933	1	10	2766	2766	NUM
fbem-26933	1	11	-	-	PUNCT
fbem-26933	1	12	824x	824x	NUM
fbem-26933	1	13	|	|	ADJ
fbem-26933	1	14	vol	vol	NOUN
fbem-26933	1	15	.	.	PROPN
fbem-26933	1	16	17	17	NUM
fbem-26933	1	17	,	,	PUNCT
fbem-26933	1	18	no	no	INTJ
fbem-26933	1	19	.	.	NOUN
fbem-26933	1	20	1	1	NUM
fbem-26933	1	21	,	,	PUNCT
fbem-26933	1	22	2024	2024	NUM
fbem-26933	1	23	297	297	NUM
fbem-26933	1	24	opportunities	opportunity	NOUN
fbem-26933	1	25	and	and	CCONJ
fbem-26933	1	26	challenges	challenge	NOUN
fbem-26933	1	27	facing	face	VERB
fbem-26933	1	28	financial	financial	ADJ
fbem-26933	1	29	accounting	accounting	NOUN
fbem-26933	1	30	in	in	ADP
fbem-26933	1	31	the	the	DET
fbem-26933	1	32	era	era	NOUN
fbem-26933	1	33	of	of	ADP
fbem-26933	1	34	big	big	ADJ
fbem-26933	1	35	data	datum	NOUN
fbem-26933	1	36	hongcheng	hongcheng	PROPN
fbem-26933	1	37	shan	shan	PROPN
fbem-26933	1	38	gaomi	gaomi	VERB
fbem-26933	1	39	no.1	no.1	VERB
fbem-26933	1	40	high	high	ADJ
fbem-26933	1	41	school	school	NOUN
fbem-26933	1	42	of	of	ADP
fbem-26933	1	43	shandong	shandong	PROPN
fbem-26933	1	44	,	,	PUNCT
fbem-26933	1	45	weifang	weifang	PROPN
fbem-26933	1	46	,	,	PUNCT
fbem-26933	1	47	china	china	PROPN
fbem-26933	1	48	abstract	abstract	PROPN
fbem-26933	1	49	:	:	PUNCT
fbem-26933	1	50	with	with	ADP
fbem-26933	1	51	the	the	DET
fbem-26933	1	52	rapid	rapid	ADJ
fbem-26933	1	53	development	development	NOUN
fbem-26933	1	54	of	of	ADP
fbem-26933	1	55	computer	computer	NOUN
fbem-26933	1	56	information	information	NOUN
fbem-26933	1	57	technology	technology	NOUN
fbem-26933	1	58	,	,	PUNCT
fbem-26933	1	59	the	the	DET
fbem-26933	1	60	era	era	NOUN
fbem-26933	1	61	of	of	ADP
fbem-26933	1	62	informatization	informatization	NOUN
fbem-26933	1	63	has	have	AUX
fbem-26933	1	64	gradually	gradually	ADV
fbem-26933	1	65	arrived	arrive	VERB
fbem-26933	1	66	.	.	PUNCT
fbem-26933	2	1	in	in	ADP
fbem-26933	2	2	people	people	NOUN
fbem-26933	2	3	’s	’s	PART
fbem-26933	2	4	daily	daily	ADJ
fbem-26933	2	5	work	work	NOUN
fbem-26933	2	6	and	and	CCONJ
fbem-26933	2	7	life	life	NOUN
fbem-26933	2	8	,	,	PUNCT
fbem-26933	2	9	technologies	technology	NOUN
fbem-26933	2	10	such	such	ADJ
fbem-26933	2	11	as	as	ADP
fbem-26933	2	12	cloud	cloud	NOUN
fbem-26933	2	13	computing	computing	NOUN
fbem-26933	2	14	,	,	PUNCT
fbem-26933	2	15	databases	database	NOUN
fbem-26933	2	16	,	,	PUNCT
fbem-26933	2	17	and	and	CCONJ
fbem-26933	2	18	artificial	artificial	ADJ
fbem-26933	2	19	intelligence	intelligence	NOUN
fbem-26933	2	20	play	play	VERB
fbem-26933	2	21	a	a	DET
fbem-26933	2	22	crucial	crucial	ADJ
fbem-26933	2	23	role	role	NOUN
fbem-26933	2	24	and	and	CCONJ
fbem-26933	2	25	exert	exert	VERB
fbem-26933	2	26	significant	significant	ADJ
fbem-26933	2	27	influence	influence	NOUN
fbem-26933	2	28	.	.	PUNCT
fbem-26933	3	1	among	among	ADP
fbem-26933	3	2	these	these	DET
fbem-26933	3	3	technologies	technology	NOUN
fbem-26933	3	4	,	,	PUNCT
fbem-26933	3	5	the	the	DET
fbem-26933	3	6	importance	importance	NOUN
fbem-26933	3	7	of	of	ADP
fbem-26933	3	8	big	big	ADJ
fbem-26933	3	9	data	datum	NOUN
fbem-26933	3	10	technology	technology	NOUN
fbem-26933	3	11	stands	stand	VERB
fbem-26933	3	12	out	out	ADP
fbem-26933	3	13	,	,	PUNCT
fbem-26933	3	14	and	and	CCONJ
fbem-26933	3	15	various	various	ADJ
fbem-26933	3	16	industries	industry	NOUN
fbem-26933	3	17	,	,	PUNCT
fbem-26933	3	18	including	include	VERB
fbem-26933	3	19	the	the	DET
fbem-26933	3	20	financial	financial	ADJ
fbem-26933	3	21	industry	industry	NOUN
fbem-26933	3	22	,	,	PUNCT
fbem-26933	3	23	have	have	AUX
fbem-26933	3	24	begun	begin	VERB
fbem-26933	3	25	to	to	PART
fbem-26933	3	26	apply	apply	VERB
fbem-26933	3	27	this	this	DET
fbem-26933	3	28	technology	technology	NOUN
fbem-26933	3	29	,	,	PUNCT
fbem-26933	3	30	bringing	bring	VERB
fbem-26933	3	31	new	new	ADJ
fbem-26933	3	32	opportunities	opportunity	NOUN
fbem-26933	3	33	and	and	CCONJ
fbem-26933	3	34	challenges	challenge	NOUN
fbem-26933	3	35	to	to	ADP
fbem-26933	3	36	the	the	DET
fbem-26933	3	37	field	field	NOUN
fbem-26933	3	38	of	of	ADP
fbem-26933	3	39	financial	financial	ADJ
fbem-26933	3	40	accounting	accounting	NOUN
fbem-26933	3	41	.	.	PUNCT
fbem-26933	4	1	the	the	DET
fbem-26933	4	2	rapid	rapid	ADJ
fbem-26933	4	3	development	development	NOUN
fbem-26933	4	4	of	of	ADP
fbem-26933	4	5	big	big	ADJ
fbem-26933	4	6	data	datum	NOUN
fbem-26933	4	7	technology	technology	NOUN
fbem-26933	4	8	provides	provide	VERB
fbem-26933	4	9	financial	financial	ADJ
fbem-26933	4	10	accounting	accounting	NOUN
fbem-26933	4	11	with	with	ADP
fbem-26933	4	12	more	more	ADJ
fbem-26933	4	13	data	datum	NOUN
fbem-26933	4	14	resources	resource	NOUN
fbem-26933	4	15	and	and	CCONJ
fbem-26933	4	16	analysis	analysis	NOUN
fbem-26933	4	17	tools	tool	NOUN
fbem-26933	4	18	,	,	PUNCT
fbem-26933	4	19	enabling	enable	VERB
fbem-26933	4	20	more	more	ADV
fbem-26933	4	21	accurate	accurate	ADJ
fbem-26933	4	22	and	and	CCONJ
fbem-26933	4	23	efficient	efficient	ADJ
fbem-26933	4	24	financial	financial	ADJ
fbem-26933	4	25	management	management	NOUN
fbem-26933	4	26	and	and	CCONJ
fbem-26933	4	27	decision	decision	NOUN
fbem-26933	4	28	support	support	NOUN
fbem-26933	4	29	.	.	PUNCT
fbem-26933	5	1	however	however	ADV
fbem-26933	5	2	,	,	PUNCT
fbem-26933	5	3	big	big	ADJ
fbem-26933	5	4	data	datum	NOUN
fbem-26933	5	5	technology	technology	NOUN
fbem-26933	5	6	also	also	ADV
fbem-26933	5	7	presents	present	VERB
fbem-26933	5	8	severe	severe	ADJ
fbem-26933	5	9	challenges	challenge	NOUN
fbem-26933	5	10	,	,	PUNCT
fbem-26933	5	11	such	such	ADJ
fbem-26933	5	12	as	as	ADP
fbem-26933	5	13	data	datum	NOUN
fbem-26933	5	14	security	security	NOUN
fbem-26933	5	15	and	and	CCONJ
fbem-26933	5	16	talent	talent	NOUN
fbem-26933	5	17	cultivation	cultivation	NOUN
fbem-26933	5	18	.	.	PUNCT
fbem-26933	6	1	rational	rational	ADJ
fbem-26933	6	2	application	application	NOUN
fbem-26933	6	3	of	of	ADP
fbem-26933	6	4	big	big	ADJ
fbem-26933	6	5	data	datum	NOUN
fbem-26933	6	6	technology	technology	NOUN
fbem-26933	6	7	,	,	PUNCT
fbem-26933	6	8	and	and	CCONJ
fbem-26933	6	9	deeply	deeply	ADV
fbem-26933	6	10	exploring	explore	VERB
fbem-26933	6	11	the	the	DET
fbem-26933	6	12	value	value	NOUN
fbem-26933	6	13	behind	behind	ADP
fbem-26933	6	14	data	datum	NOUN
fbem-26933	6	15	,	,	PUNCT
fbem-26933	6	16	can	can	AUX
fbem-26933	6	17	provide	provide	VERB
fbem-26933	6	18	enterprises	enterprise	NOUN
fbem-26933	6	19	with	with	ADP
fbem-26933	6	20	scientific	scientific	ADJ
fbem-26933	6	21	and	and	CCONJ
fbem-26933	6	22	reasonable	reasonable	ADJ
fbem-26933	6	23	financial	financial	ADJ
fbem-26933	6	24	advice	advice	NOUN
fbem-26933	6	25	and	and	CCONJ
fbem-26933	6	26	strategic	strategic	ADJ
fbem-26933	6	27	planning	planning	NOUN
fbem-26933	6	28	.	.	PUNCT
fbem-26933	7	1	keywords	keyword	NOUN
fbem-26933	7	2	:	:	PUNCT
fbem-26933	7	3	big	big	ADJ
fbem-26933	7	4	data	data	PROPN
fbem-26933	7	5	era	era	NOUN
fbem-26933	7	6	,	,	PUNCT
fbem-26933	7	7	financial	financial	ADJ
fbem-26933	7	8	accounting	accounting	NOUN
fbem-26933	7	9	,	,	PUNCT
fbem-26933	7	10	innovation	innovation	NOUN
fbem-26933	7	11	strategies	strategy	NOUN
fbem-26933	7	12	.	.	PUNCT
fbem-26933	8	1	1	1	X
fbem-26933	8	2	.	.	X
fbem-26933	8	3	the	the	DET
fbem-26933	8	4	impact	impact	NOUN
fbem-26933	8	5	of	of	ADP
fbem-26933	8	6	big	big	ADJ
fbem-26933	8	7	data	datum	NOUN
fbem-26933	8	8	on	on	ADP
fbem-26933	8	9	financial	financial	ADJ
fbem-26933	8	10	accounting	accounting	NOUN
fbem-26933	8	11	and	and	CCONJ
fbem-26933	8	12	financial	financial	ADJ
fbem-26933	8	13	management	management	NOUN
fbem-26933	8	14	1.1	1.1	NUM
fbem-26933	8	15	.	.	PUNCT
fbem-26933	9	1	enhancing	enhance	VERB
fbem-26933	9	2	the	the	DET
fbem-26933	9	3	efficiency	efficiency	NOUN
fbem-26933	9	4	of	of	ADP
fbem-26933	9	5	financial	financial	ADJ
fbem-26933	9	6	accounting	accounting	NOUN
fbem-26933	9	7	and	and	CCONJ
fbem-26933	9	8	management	management	NOUN
fbem-26933	9	9	in	in	ADP
fbem-26933	9	10	traditional	traditional	ADJ
fbem-26933	9	11	financial	financial	ADJ
fbem-26933	9	12	operations	operation	NOUN
fbem-26933	9	13	,	,	PUNCT
fbem-26933	9	14	information	information	NOUN
fbem-26933	9	15	processing	processing	NOUN
fbem-26933	9	16	and	and	CCONJ
fbem-26933	9	17	transmission	transmission	NOUN
fbem-26933	9	18	were	be	AUX
fbem-26933	9	19	often	often	ADV
fbem-26933	9	20	limited	limit	VERB
fbem-26933	9	21	by	by	ADP
fbem-26933	9	22	technical	technical	ADJ
fbem-26933	9	23	bottlenecks	bottleneck	NOUN
fbem-26933	9	24	,	,	PUNCT
fbem-26933	9	25	leading	lead	VERB
fbem-26933	9	26	to	to	ADP
fbem-26933	9	27	low	low	ADJ
fbem-26933	9	28	decision	decision	NOUN
fbem-26933	9	29	-	-	PUNCT
fbem-26933	9	30	making	make	VERB
fbem-26933	9	31	efficiency	efficiency	NOUN
fbem-26933	9	32	and	and	CCONJ
fbem-26933	9	33	making	make	VERB
fbem-26933	9	34	it	it	PRON
fbem-26933	9	35	difficult	difficult	ADJ
fbem-26933	9	36	to	to	PART
fbem-26933	9	37	adapt	adapt	VERB
fbem-26933	9	38	to	to	ADP
fbem-26933	9	39	rapidly	rapidly	ADV
fbem-26933	9	40	changing	change	VERB
fbem-26933	9	41	market	market	NOUN
fbem-26933	9	42	environments	environment	NOUN
fbem-26933	9	43	.	.	PUNCT
fbem-26933	10	1	the	the	DET
fbem-26933	10	2	introduction	introduction	NOUN
fbem-26933	10	3	of	of	ADP
fbem-26933	10	4	big	big	ADJ
fbem-26933	10	5	data	datum	NOUN
fbem-26933	10	6	technology	technology	NOUN
fbem-26933	10	7	has	have	AUX
fbem-26933	10	8	injected	inject	VERB
fbem-26933	10	9	new	new	ADJ
fbem-26933	10	10	vitality	vitality	NOUN
fbem-26933	10	11	into	into	ADP
fbem-26933	10	12	the	the	DET
fbem-26933	10	13	financial	financial	ADJ
fbem-26933	10	14	industry	industry	NOUN
fbem-26933	10	15	.	.	PUNCT
fbem-26933	11	1	the	the	DET
fbem-26933	11	2	improvement	improvement	NOUN
fbem-26933	11	3	and	and	CCONJ
fbem-26933	11	4	wide	wide	ADJ
fbem-26933	11	5	application	application	NOUN
fbem-26933	11	6	of	of	ADP
fbem-26933	11	7	big	big	ADJ
fbem-26933	11	8	data	datum	NOUN
fbem-26933	11	9	technology	technology	NOUN
fbem-26933	11	10	have	have	AUX
fbem-26933	11	11	highlighted	highlight	VERB
fbem-26933	11	12	the	the	DET
fbem-26933	11	13	timeliness	timeliness	NOUN
fbem-26933	11	14	of	of	ADP
fbem-26933	11	15	financial	financial	ADJ
fbem-26933	11	16	operations	operation	NOUN
fbem-26933	11	17	,	,	PUNCT
fbem-26933	11	18	thereby	thereby	ADV
fbem-26933	11	19	driving	drive	VERB
fbem-26933	11	20	the	the	DET
fbem-26933	11	21	development	development	NOUN
fbem-26933	11	22	and	and	CCONJ
fbem-26933	11	23	progress	progress	NOUN
fbem-26933	11	24	of	of	ADP
fbem-26933	11	25	the	the	DET
fbem-26933	11	26	entire	entire	ADJ
fbem-26933	11	27	industry	industry	NOUN
fbem-26933	11	28	.	.	PUNCT
fbem-26933	12	1	today	today	NOUN
fbem-26933	12	2	,	,	PUNCT
fbem-26933	12	3	big	big	ADJ
fbem-26933	12	4	data	datum	NOUN
fbem-26933	12	5	technology	technology	NOUN
fbem-26933	12	6	is	be	AUX
fbem-26933	12	7	applied	apply	VERB
fbem-26933	12	8	in	in	ADP
fbem-26933	12	9	the	the	DET
fbem-26933	12	10	financial	financial	ADJ
fbem-26933	12	11	sector	sector	NOUN
fbem-26933	12	12	,	,	PUNCT
fbem-26933	12	13	allowing	allow	VERB
fbem-26933	12	14	dynamic	dynamic	ADJ
fbem-26933	12	15	and	and	CCONJ
fbem-26933	12	16	relevant	relevant	ADJ
fbem-26933	12	17	data	datum	NOUN
fbem-26933	12	18	to	to	PART
fbem-26933	12	19	be	be	AUX
fbem-26933	12	20	quickly	quickly	ADV
fbem-26933	12	21	uploaded	upload	VERB
fbem-26933	12	22	to	to	ADP
fbem-26933	12	23	online	online	ADJ
fbem-26933	12	24	platforms	platform	NOUN
fbem-26933	12	25	through	through	ADP
fbem-26933	12	26	information	information	NOUN
fbem-26933	12	27	technology	technology	NOUN
fbem-26933	12	28	,	,	PUNCT
fbem-26933	12	29	enabling	enable	VERB
fbem-26933	12	30	immediate	immediate	ADJ
fbem-26933	12	31	processing	processing	NOUN
fbem-26933	12	32	.	.	PUNCT
fbem-26933	13	1	this	this	PRON
fbem-26933	13	2	not	not	PART
fbem-26933	13	3	only	only	ADV
fbem-26933	13	4	speeds	speed	NOUN
fbem-26933	13	5	up	up	ADP
fbem-26933	13	6	tasks	task	NOUN
fbem-26933	13	7	such	such	ADJ
fbem-26933	13	8	as	as	ADP
fbem-26933	13	9	accounting	accounting	NOUN
fbem-26933	13	10	and	and	CCONJ
fbem-26933	13	11	tax	tax	NOUN
fbem-26933	13	12	management	management	NOUN
fbem-26933	13	13	but	but	CCONJ
fbem-26933	13	14	also	also	ADV
fbem-26933	13	15	significantly	significantly	ADV
fbem-26933	13	16	improves	improve	VERB
fbem-26933	13	17	accuracy	accuracy	NOUN
fbem-26933	14	1	[	[	X
fbem-26933	14	2	1	1	NUM
fbem-26933	14	3	-	-	SYM
fbem-26933	14	4	2	2	NUM
fbem-26933	14	5	]	]	PUNCT
fbem-26933	14	6	.	.	PUNCT
fbem-26933	15	1	additionally	additionally	ADV
fbem-26933	15	2	,	,	PUNCT
fbem-26933	15	3	enterprises	enterprise	NOUN
fbem-26933	15	4	can	can	AUX
fbem-26933	15	5	transmit	transmit	VERB
fbem-26933	15	6	necessary	necessary	ADJ
fbem-26933	15	7	management	management	NOUN
fbem-26933	15	8	data	datum	NOUN
fbem-26933	15	9	to	to	ADP
fbem-26933	15	10	other	other	ADJ
fbem-26933	15	11	departments	department	NOUN
fbem-26933	15	12	or	or	CCONJ
fbem-26933	15	13	personnel	personnel	NOUN
fbem-26933	15	14	via	via	ADP
fbem-26933	15	15	network	network	NOUN
fbem-26933	15	16	information	information	NOUN
fbem-26933	15	17	technology	technology	NOUN
fbem-26933	15	18	,	,	PUNCT
fbem-26933	15	19	making	make	VERB
fbem-26933	15	20	information	information	NOUN
fbem-26933	15	21	transmission	transmission	NOUN
fbem-26933	15	22	more	more	ADV
fbem-26933	15	23	convenient	convenient	ADJ
fbem-26933	15	24	and	and	CCONJ
fbem-26933	15	25	reducing	reduce	VERB
fbem-26933	15	26	time	time	NOUN
fbem-26933	15	27	costs	cost	NOUN
fbem-26933	15	28	,	,	PUNCT
fbem-26933	15	29	thereby	thereby	ADV
fbem-26933	15	30	promoting	promote	VERB
fbem-26933	15	31	the	the	DET
fbem-26933	15	32	sustained	sustained	ADJ
fbem-26933	15	33	development	development	NOUN
fbem-26933	15	34	and	and	CCONJ
fbem-26933	15	35	progress	progress	NOUN
fbem-26933	15	36	of	of	ADP
fbem-26933	15	37	the	the	DET
fbem-26933	15	38	industry	industry	NOUN
fbem-26933	15	39	.	.	PUNCT
fbem-26933	16	1	1.2	1.2	NUM
fbem-26933	16	2	.	.	PUNCT
fbem-26933	16	3	enhancing	enhance	VERB
fbem-26933	16	4	the	the	DET
fbem-26933	16	5	centralization	centralization	NOUN
fbem-26933	16	6	of	of	ADP
fbem-26933	16	7	financial	financial	ADJ
fbem-26933	16	8	accounting	accounting	NOUN
fbem-26933	16	9	and	and	CCONJ
fbem-26933	16	10	management	management	NOUN
fbem-26933	16	11	with	with	ADP
fbem-26933	16	12	the	the	DET
fbem-26933	16	13	assistance	assistance	NOUN
fbem-26933	16	14	of	of	ADP
fbem-26933	16	15	big	big	ADJ
fbem-26933	16	16	data	datum	NOUN
fbem-26933	16	17	technology	technology	NOUN
fbem-26933	16	18	,	,	PUNCT
fbem-26933	16	19	enterprises	enterprise	NOUN
fbem-26933	16	20	can	can	AUX
fbem-26933	16	21	upload	upload	VERB
fbem-26933	16	22	data	datum	NOUN
fbem-26933	16	23	generated	generate	VERB
fbem-26933	16	24	in	in	ADP
fbem-26933	16	25	daily	daily	ADJ
fbem-26933	16	26	business	business	NOUN
fbem-26933	16	27	activities	activity	NOUN
fbem-26933	16	28	to	to	ADP
fbem-26933	16	29	the	the	DET
fbem-26933	16	30	cloud	cloud	NOUN
fbem-26933	16	31	in	in	ADP
fbem-26933	16	32	real	real	ADJ
fbem-26933	16	33	-	-	PUNCT
fbem-26933	16	34	time	time	NOUN
fbem-26933	16	35	,	,	PUNCT
fbem-26933	16	36	and	and	CCONJ
fbem-26933	16	37	interact	interact	VERB
fbem-26933	16	38	with	with	ADP
fbem-26933	16	39	information	information	NOUN
fbem-26933	16	40	through	through	ADP
fbem-26933	16	41	online	online	ADJ
fbem-26933	16	42	platforms	platform	NOUN
fbem-26933	16	43	,	,	PUNCT
fbem-26933	16	44	simplifying	simplify	VERB
fbem-26933	16	45	complex	complex	ADJ
fbem-26933	16	46	procedures	procedure	NOUN
fbem-26933	16	47	and	and	CCONJ
fbem-26933	16	48	centralizing	centralize	VERB
fbem-26933	16	49	management	management	NOUN
fbem-26933	16	50	tasks	task	NOUN
fbem-26933	16	51	.	.	PUNCT
fbem-26933	17	1	due	due	ADP
fbem-26933	17	2	to	to	ADP
fbem-26933	17	3	the	the	DET
fbem-26933	17	4	inherent	inherent	ADJ
fbem-26933	17	5	limitations	limitation	NOUN
fbem-26933	17	6	of	of	ADP
fbem-26933	17	7	financial	financial	ADJ
fbem-26933	17	8	enterprises	enterprise	NOUN
fbem-26933	17	9	,	,	PUNCT
fbem-26933	17	10	internal	internal	ADJ
fbem-26933	17	11	information	information	NOUN
fbem-26933	17	12	sharing	sharing	NOUN
fbem-26933	17	13	can	can	AUX
fbem-26933	17	14	be	be	AUX
fbem-26933	17	15	difficult	difficult	ADJ
fbem-26933	17	16	[	[	X
fbem-26933	17	17	3	3	NUM
fbem-26933	17	18	]	]	PUNCT
fbem-26933	17	19	.	.	PUNCT
fbem-26933	18	1	however	however	ADV
fbem-26933	18	2	,	,	PUNCT
fbem-26933	18	3	with	with	ADP
fbem-26933	18	4	the	the	DET
fbem-26933	18	5	development	development	NOUN
fbem-26933	18	6	of	of	ADP
fbem-26933	18	7	internet	internet	NOUN
fbem-26933	18	8	information	information	NOUN
fbem-26933	18	9	technology	technology	NOUN
fbem-26933	18	10	,	,	PUNCT
fbem-26933	18	11	departments	department	NOUN
fbem-26933	18	12	within	within	ADP
fbem-26933	18	13	enterprises	enterprise	NOUN
fbem-26933	18	14	can	can	AUX
fbem-26933	18	15	build	build	VERB
fbem-26933	18	16	communication	communication	NOUN
fbem-26933	18	17	platforms	platform	NOUN
fbem-26933	18	18	to	to	PART
fbem-26933	18	19	collect	collect	VERB
fbem-26933	18	20	and	and	CCONJ
fbem-26933	18	21	share	share	VERB
fbem-26933	18	22	information	information	NOUN
fbem-26933	18	23	while	while	SCONJ
fbem-26933	18	24	centralizing	centralize	VERB
fbem-26933	18	25	financial	financial	ADJ
fbem-26933	18	26	data	datum	NOUN
fbem-26933	18	27	management	management	NOUN
fbem-26933	18	28	.	.	PUNCT
fbem-26933	19	1	this	this	PRON
fbem-26933	19	2	resolves	resolve	VERB
fbem-26933	19	3	the	the	DET
fbem-26933	19	4	problem	problem	NOUN
fbem-26933	19	5	of	of	ADP
fbem-26933	19	6	uneven	uneven	ADJ
fbem-26933	19	7	information	information	NOUN
fbem-26933	19	8	distribution	distribution	NOUN
fbem-26933	19	9	,	,	PUNCT
fbem-26933	19	10	improving	improve	VERB
fbem-26933	19	11	the	the	DET
fbem-26933	19	12	efficiency	efficiency	NOUN
fbem-26933	19	13	of	of	ADP
fbem-26933	19	14	financial	financial	ADJ
fbem-26933	19	15	accounting	accounting	NOUN
fbem-26933	19	16	.	.	PUNCT
fbem-26933	20	1	unified	unified	ADJ
fbem-26933	20	2	management	management	NOUN
fbem-26933	20	3	of	of	ADP
fbem-26933	20	4	accounting	accounting	NOUN
fbem-26933	20	5	data	datum	NOUN
fbem-26933	20	6	ensures	ensure	VERB
fbem-26933	20	7	tax	tax	NOUN
fbem-26933	20	8	compliance	compliance	NOUN
fbem-26933	20	9	and	and	CCONJ
fbem-26933	20	10	promotes	promote	VERB
fbem-26933	20	11	the	the	DET
fbem-26933	20	12	development	development	NOUN
fbem-26933	20	13	of	of	ADP
fbem-26933	20	14	efficient	efficient	ADJ
fbem-26933	20	15	tax	tax	NOUN
fbem-26933	20	16	operations	operation	NOUN
fbem-26933	20	17	.	.	PUNCT
fbem-26933	21	1	consequently	consequently	ADV
fbem-26933	21	2	,	,	PUNCT
fbem-26933	21	3	the	the	DET
fbem-26933	21	4	finance	finance	NOUN
fbem-26933	21	5	department	department	NOUN
fbem-26933	21	6	can	can	AUX
fbem-26933	21	7	handle	handle	VERB
fbem-26933	21	8	tax	tax	NOUN
fbem-26933	21	9	-	-	PUNCT
fbem-26933	21	10	related	relate	VERB
fbem-26933	21	11	tasks	task	NOUN
fbem-26933	21	12	more	more	ADV
fbem-26933	21	13	efficiently	efficiently	ADV
fbem-26933	21	14	,	,	PUNCT
fbem-26933	21	15	ensuring	ensure	VERB
fbem-26933	21	16	that	that	SCONJ
fbem-26933	21	17	the	the	DET
fbem-26933	21	18	company	company	NOUN
fbem-26933	21	19	pays	pay	VERB
fbem-26933	21	20	taxes	taxis	NOUN
fbem-26933	21	21	legally	legally	ADV
fbem-26933	21	22	and	and	CCONJ
fbem-26933	21	23	compliantly	compliantly	ADV
fbem-26933	21	24	while	while	SCONJ
fbem-26933	21	25	reducing	reduce	VERB
fbem-26933	21	26	accounting	accounting	NOUN
fbem-26933	21	27	costs	cost	NOUN
fbem-26933	21	28	and	and	CCONJ
fbem-26933	21	29	improving	improve	VERB
fbem-26933	21	30	overall	overall	ADJ
fbem-26933	21	31	operational	operational	ADJ
fbem-26933	21	32	efficiency	efficiency	NOUN
fbem-26933	21	33	.	.	PUNCT
fbem-26933	22	1	1.3	1.3	NUM
fbem-26933	22	2	.	.	PUNCT
fbem-26933	22	3	enhancing	enhance	VERB
fbem-26933	22	4	the	the	DET
fbem-26933	22	5	coordination	coordination	NOUN
fbem-26933	22	6	of	of	ADP
fbem-26933	22	7	financial	financial	ADJ
fbem-26933	22	8	accounting	accounting	NOUN
fbem-26933	22	9	and	and	CCONJ
fbem-26933	22	10	management	management	NOUN
fbem-26933	22	11	when	when	SCONJ
fbem-26933	22	12	companies	company	NOUN
fbem-26933	22	13	carry	carry	VERB
fbem-26933	22	14	out	out	ADP
fbem-26933	22	15	various	various	ADJ
fbem-26933	22	16	business	business	NOUN
fbem-26933	22	17	activities	activity	NOUN
fbem-26933	22	18	,	,	PUNCT
fbem-26933	22	19	departments	department	NOUN
fbem-26933	22	20	need	need	VERB
fbem-26933	22	21	to	to	PART
fbem-26933	22	22	strengthen	strengthen	VERB
fbem-26933	22	23	communication	communication	NOUN
fbem-26933	22	24	and	and	CCONJ
fbem-26933	22	25	cooperation	cooperation	NOUN
fbem-26933	22	26	.	.	PUNCT
fbem-26933	23	1	efficient	efficient	ADJ
fbem-26933	23	2	communication	communication	NOUN
fbem-26933	23	3	and	and	CCONJ
fbem-26933	23	4	collaboration	collaboration	NOUN
fbem-26933	23	5	are	be	AUX
fbem-26933	23	6	prerequisites	prerequisite	NOUN
fbem-26933	23	7	for	for	ADP
fbem-26933	23	8	improving	improve	VERB
fbem-26933	23	9	work	work	NOUN
fbem-26933	23	10	efficiency	efficiency	NOUN
fbem-26933	23	11	and	and	CCONJ
fbem-26933	23	12	are	be	AUX
fbem-26933	23	13	important	important	ADJ
fbem-26933	23	14	factors	factor	NOUN
fbem-26933	23	15	in	in	ADP
fbem-26933	23	16	enhancing	enhance	VERB
fbem-26933	23	17	competitiveness	competitiveness	NOUN
fbem-26933	23	18	.	.	PUNCT
fbem-26933	24	1	in	in	ADP
fbem-26933	24	2	the	the	DET
fbem-26933	24	3	past	past	NOUN
fbem-26933	24	4	,	,	PUNCT
fbem-26933	24	5	internal	internal	ADJ
fbem-26933	24	6	communication	communication	NOUN
fbem-26933	24	7	and	and	CCONJ
fbem-26933	24	8	collaboration	collaboration	NOUN
fbem-26933	24	9	within	within	ADP
fbem-26933	24	10	financial	financial	ADJ
fbem-26933	24	11	enterprises	enterprise	NOUN
fbem-26933	24	12	were	be	AUX
fbem-26933	24	13	affected	affect	VERB
fbem-26933	24	14	by	by	ADP
fbem-26933	24	15	various	various	ADJ
fbem-26933	24	16	factors	factor	NOUN
fbem-26933	24	17	,	,	PUNCT
fbem-26933	24	18	leading	lead	VERB
fbem-26933	24	19	to	to	ADP
fbem-26933	24	20	delays	delay	NOUN
fbem-26933	24	21	in	in	ADP
fbem-26933	24	22	communication	communication	NOUN
fbem-26933	24	23	between	between	ADP
fbem-26933	24	24	departments	department	NOUN
fbem-26933	24	25	.	.	PUNCT
fbem-26933	25	1	moreover	moreover	ADV
fbem-26933	25	2	,	,	PUNCT
fbem-26933	25	3	the	the	DET
fbem-26933	25	4	complex	complex	ADJ
fbem-26933	25	5	approval	approval	NOUN
fbem-26933	25	6	processes	process	NOUN
fbem-26933	25	7	and	and	CCONJ
fbem-26933	25	8	workflows	workflow	VERB
fbem-26933	25	9	wasted	waste	VERB
fbem-26933	25	10	time	time	NOUN
fbem-26933	25	11	and	and	CCONJ
fbem-26933	25	12	resources	resource	NOUN
fbem-26933	25	13	,	,	PUNCT
fbem-26933	25	14	causing	cause	VERB
fbem-26933	25	15	errors	error	NOUN
fbem-26933	25	16	that	that	PRON
fbem-26933	25	17	affected	affect	VERB
fbem-26933	25	18	operational	operational	ADJ
fbem-26933	25	19	efficiency	efficiency	NOUN
fbem-26933	25	20	and	and	CCONJ
fbem-26933	25	21	hindered	hinder	VERB
fbem-26933	25	22	development	development	NOUN
fbem-26933	25	23	.	.	PUNCT
fbem-26933	26	1	in	in	ADP
fbem-26933	26	2	the	the	DET
fbem-26933	26	3	era	era	NOUN
fbem-26933	26	4	of	of	ADP
fbem-26933	26	5	big	big	ADJ
fbem-26933	26	6	data	datum	NOUN
fbem-26933	26	7	,	,	PUNCT
fbem-26933	26	8	constructing	construct	VERB
fbem-26933	26	9	online	online	ADJ
fbem-26933	26	10	platforms	platform	NOUN
fbem-26933	26	11	for	for	ADP
fbem-26933	26	12	high	high	ADJ
fbem-26933	26	13	-	-	PUNCT
fbem-26933	26	14	efficiency	efficiency	NOUN
fbem-26933	26	15	collaboration	collaboration	NOUN
fbem-26933	26	16	allows	allow	VERB
fbem-26933	26	17	shared	share	VERB
fbem-26933	26	18	financial	financial	ADJ
fbem-26933	26	19	information	information	NOUN
fbem-26933	26	20	to	to	PART
fbem-26933	26	21	ensure	ensure	VERB
fbem-26933	26	22	quick	quick	ADJ
fbem-26933	26	23	and	and	CCONJ
fbem-26933	26	24	accurate	accurate	ADJ
fbem-26933	26	25	approvals	approval	NOUN
fbem-26933	26	26	,	,	PUNCT
fbem-26933	26	27	saving	save	VERB
fbem-26933	26	28	labor	labor	NOUN
fbem-26933	26	29	and	and	CCONJ
fbem-26933	26	30	time	time	NOUN
fbem-26933	26	31	costs	cost	NOUN
fbem-26933	26	32	and	and	CCONJ
fbem-26933	26	33	improving	improve	VERB
fbem-26933	26	34	work	work	NOUN
fbem-26933	26	35	efficiency	efficiency	NOUN
fbem-26933	26	36	.	.	PUNCT
fbem-26933	27	1	the	the	DET
fbem-26933	27	2	deep	deep	ADJ
fbem-26933	27	3	application	application	NOUN
fbem-26933	27	4	of	of	ADP
fbem-26933	27	5	data	datum	NOUN
fbem-26933	27	6	technology	technology	NOUN
fbem-26933	27	7	also	also	ADV
fbem-26933	27	8	relieves	relieve	VERB
fbem-26933	27	9	pressure	pressure	NOUN
fbem-26933	27	10	and	and	CCONJ
fbem-26933	27	11	simplifies	simplifie	NOUN
fbem-26933	27	12	processes	process	NOUN
fbem-26933	27	13	,	,	PUNCT
fbem-26933	27	14	enabling	enable	VERB
fbem-26933	27	15	crossdepartmental	crossdepartmental	ADJ
fbem-26933	27	16	sharing	sharing	NOUN
fbem-26933	27	17	of	of	ADP
fbem-26933	27	18	financial	financial	ADJ
fbem-26933	27	19	and	and	CCONJ
fbem-26933	27	20	tax	tax	NOUN
fbem-26933	27	21	data	datum	NOUN
fbem-26933	27	22	,	,	PUNCT
fbem-26933	27	23	propelling	propel	VERB
fbem-26933	27	24	companies	company	NOUN
fbem-26933	27	25	toward	toward	ADP
fbem-26933	27	26	higher	high	ADJ
fbem-26933	27	27	levels	level	NOUN
fbem-26933	27	28	of	of	ADP
fbem-26933	27	29	operation	operation	NOUN
fbem-26933	27	30	.	.	PUNCT
fbem-26933	28	1	2	2	X
fbem-26933	28	2	.	.	X
fbem-26933	28	3	opportunities	opportunity	NOUN
fbem-26933	28	4	facing	face	VERB
fbem-26933	28	5	financial	financial	ADJ
fbem-26933	28	6	accounting	accounting	NOUN
fbem-26933	28	7	in	in	ADP
fbem-26933	28	8	the	the	DET
fbem-26933	28	9	era	era	NOUN
fbem-26933	28	10	of	of	ADP
fbem-26933	28	11	big	big	ADJ
fbem-26933	28	12	data	datum	NOUN
fbem-26933	28	13	2.1	2.1	NUM
fbem-26933	28	14	.	.	PUNCT
fbem-26933	28	15	improving	improve	VERB
fbem-26933	28	16	data	datum	NOUN
fbem-26933	28	17	processing	processing	NOUN
fbem-26933	28	18	efficiency	efficiency	NOUN
fbem-26933	28	19	in	in	ADP
fbem-26933	28	20	the	the	DET
fbem-26933	28	21	era	era	NOUN
fbem-26933	28	22	of	of	ADP
fbem-26933	28	23	big	big	ADJ
fbem-26933	28	24	data	datum	NOUN
fbem-26933	28	25	,	,	PUNCT
fbem-26933	28	26	the	the	DET
fbem-26933	28	27	impact	impact	NOUN
fbem-26933	28	28	on	on	ADP
fbem-26933	28	29	financial	financial	ADJ
fbem-26933	28	30	accounting	accounting	NOUN
fbem-26933	28	31	is	be	AUX
fbem-26933	28	32	mainly	mainly	ADV
fbem-26933	28	33	reflected	reflect	VERB
fbem-26933	28	34	in	in	ADP
fbem-26933	28	35	data	data	NOUN
fbem-26933	28	36	processing	processing	NOUN
fbem-26933	28	37	.	.	PUNCT
fbem-26933	29	1	in	in	ADP
fbem-26933	29	2	traditional	traditional	ADJ
fbem-26933	29	3	accounting	accounting	NOUN
fbem-26933	29	4	,	,	PUNCT
fbem-26933	29	5	financial	financial	ADJ
fbem-26933	29	6	enterprises	enterprise	NOUN
fbem-26933	29	7	only	only	ADV
fbem-26933	29	8	needed	need	VERB
fbem-26933	29	9	to	to	PART
fbem-26933	29	10	record	record	VERB
fbem-26933	29	11	and	and	CCONJ
fbem-26933	29	12	track	track	VERB
fbem-26933	29	13	financial	financial	ADJ
fbem-26933	29	14	data	datum	NOUN
fbem-26933	29	15	.	.	PUNCT
fbem-26933	30	1	however	however	ADV
fbem-26933	30	2	,	,	PUNCT
fbem-26933	30	3	in	in	ADP
fbem-26933	30	4	the	the	DET
fbem-26933	30	5	new	new	ADJ
fbem-26933	30	6	era	era	NOUN
fbem-26933	30	7	,	,	PUNCT
fbem-26933	30	8	companies	company	NOUN
fbem-26933	30	9	face	face	VERB
fbem-26933	30	10	vast	vast	ADJ
fbem-26933	30	11	amounts	amount	NOUN
fbem-26933	30	12	of	of	ADP
fbem-26933	30	13	data	datum	NOUN
fbem-26933	30	14	,	,	PUNCT
fbem-26933	30	15	making	make	VERB
fbem-26933	30	16	data	datum	NOUN
fbem-26933	30	17	collection	collection	NOUN
fbem-26933	30	18	and	and	CCONJ
fbem-26933	30	19	analysis	analysis	NOUN
fbem-26933	30	20	a	a	DET
fbem-26933	30	21	complex	complex	ADJ
fbem-26933	30	22	task	task	NOUN
fbem-26933	30	23	.	.	PUNCT
fbem-26933	31	1	financial	financial	ADJ
fbem-26933	31	2	accountants	accountant	NOUN
fbem-26933	31	3	must	must	AUX
fbem-26933	31	4	gather	gather	VERB
fbem-26933	31	5	,	,	PUNCT
fbem-26933	31	6	organize	organize	VERB
fbem-26933	31	7	,	,	PUNCT
fbem-26933	31	8	classify	classify	VERB
fbem-26933	31	9	,	,	PUNCT
fbem-26933	31	10	and	and	CCONJ
fbem-26933	31	11	298	298	NUM
fbem-26933	31	12	analyze	analyze	VERB
fbem-26933	31	13	vast	vast	ADJ
fbem-26933	31	14	amounts	amount	NOUN
fbem-26933	31	15	of	of	ADP
fbem-26933	31	16	data	datum	NOUN
fbem-26933	31	17	through	through	ADP
fbem-26933	31	18	various	various	ADJ
fbem-26933	31	19	channels	channel	NOUN
fbem-26933	31	20	to	to	PART
fbem-26933	31	21	obtain	obtain	VERB
fbem-26933	31	22	accurate	accurate	ADJ
fbem-26933	31	23	financial	financial	ADJ
fbem-26933	31	24	information	information	NOUN
fbem-26933	31	25	[	[	X
fbem-26933	31	26	4	4	NUM
fbem-26933	31	27	-	-	SYM
fbem-26933	31	28	5	5	NUM
fbem-26933	31	29	]	]	PUNCT
fbem-26933	31	30	.	.	PUNCT
fbem-26933	32	1	reasonable	reasonable	ADJ
fbem-26933	32	2	application	application	NOUN
fbem-26933	32	3	of	of	ADP
fbem-26933	32	4	big	big	ADJ
fbem-26933	32	5	data	datum	NOUN
fbem-26933	32	6	technology	technology	NOUN
fbem-26933	32	7	can	can	AUX
fbem-26933	32	8	help	help	VERB
fbem-26933	32	9	financial	financial	ADJ
fbem-26933	32	10	accountants	accountant	NOUN
fbem-26933	32	11	improve	improve	VERB
fbem-26933	32	12	work	work	NOUN
fbem-26933	32	13	efficiency	efficiency	NOUN
fbem-26933	32	14	,	,	PUNCT
fbem-26933	32	15	reduce	reduce	VERB
fbem-26933	32	16	the	the	DET
fbem-26933	32	17	time	time	NOUN
fbem-26933	32	18	spent	spend	VERB
fbem-26933	32	19	collecting	collect	VERB
fbem-26933	32	20	and	and	CCONJ
fbem-26933	32	21	processing	processing	NOUN
fbem-26933	32	22	data	datum	NOUN
fbem-26933	32	23	,	,	PUNCT
fbem-26933	32	24	and	and	CCONJ
fbem-26933	32	25	further	far	ADV
fbem-26933	32	26	enhance	enhance	VERB
fbem-26933	32	27	data	datum	NOUN
fbem-26933	32	28	processing	processing	NOUN
fbem-26933	32	29	capabilities	capability	NOUN
fbem-26933	32	30	,	,	PUNCT
fbem-26933	32	31	enabling	enable	VERB
fbem-26933	32	32	financial	financial	ADJ
fbem-26933	32	33	enterprises	enterprise	NOUN
fbem-26933	32	34	to	to	PART
fbem-26933	32	35	better	well	ADV
fbem-26933	32	36	respond	respond	VERB
fbem-26933	32	37	to	to	ADP
fbem-26933	32	38	market	market	NOUN
fbem-26933	32	39	changes	change	NOUN
fbem-26933	32	40	and	and	CCONJ
fbem-26933	32	41	improve	improve	VERB
fbem-26933	32	42	competitiveness	competitiveness	NOUN
fbem-26933	32	43	.	.	PUNCT
fbem-26933	33	1	2.2	2.2	NUM
fbem-26933	33	2	.	.	PUNCT
fbem-26933	33	3	optimizing	optimize	VERB
fbem-26933	33	4	risk	risk	NOUN
fbem-26933	33	5	management	management	NOUN
fbem-26933	33	6	methods	method	NOUN
fbem-26933	33	7	in	in	ADP
fbem-26933	33	8	the	the	DET
fbem-26933	33	9	highly	highly	ADV
fbem-26933	33	10	competitive	competitive	ADJ
fbem-26933	33	11	financial	financial	ADJ
fbem-26933	33	12	industry	industry	NOUN
fbem-26933	33	13	,	,	PUNCT
fbem-26933	33	14	for	for	SCONJ
fbem-26933	33	15	enterprises	enterprise	NOUN
fbem-26933	33	16	to	to	PART
fbem-26933	33	17	meet	meet	VERB
fbem-26933	33	18	the	the	DET
fbem-26933	33	19	demands	demand	NOUN
fbem-26933	33	20	of	of	ADP
fbem-26933	33	21	sustainable	sustainable	ADJ
fbem-26933	33	22	development	development	NOUN
fbem-26933	33	23	,	,	PUNCT
fbem-26933	33	24	they	they	PRON
fbem-26933	33	25	must	must	AUX
fbem-26933	33	26	establish	establish	VERB
fbem-26933	33	27	comprehensive	comprehensive	ADJ
fbem-26933	33	28	risk	risk	NOUN
fbem-26933	33	29	management	management	NOUN
fbem-26933	33	30	and	and	CCONJ
fbem-26933	33	31	internal	internal	ADJ
fbem-26933	33	32	control	control	NOUN
fbem-26933	33	33	systems	system	NOUN
fbem-26933	33	34	according	accord	VERB
fbem-26933	33	35	to	to	ADP
fbem-26933	33	36	industry	industry	NOUN
fbem-26933	33	37	needs	need	NOUN
fbem-26933	33	38	and	and	CCONJ
fbem-26933	33	39	their	their	PRON
fbem-26933	33	40	specific	specific	ADJ
fbem-26933	33	41	circumstances	circumstance	NOUN
fbem-26933	33	42	to	to	PART
fbem-26933	33	43	ensure	ensure	VERB
fbem-26933	33	44	financial	financial	ADJ
fbem-26933	33	45	security	security	NOUN
fbem-26933	33	46	.	.	PUNCT
fbem-26933	34	1	in	in	ADP
fbem-26933	34	2	the	the	DET
fbem-26933	34	3	era	era	NOUN
fbem-26933	34	4	of	of	ADP
fbem-26933	34	5	big	big	ADJ
fbem-26933	34	6	data	datum	NOUN
fbem-26933	34	7	,	,	PUNCT
fbem-26933	34	8	traditional	traditional	ADJ
fbem-26933	34	9	risk	risk	NOUN
fbem-26933	34	10	management	management	NOUN
fbem-26933	34	11	models	model	NOUN
fbem-26933	34	12	and	and	CCONJ
fbem-26933	34	13	methods	method	NOUN
fbem-26933	34	14	no	no	ADV
fbem-26933	34	15	longer	long	ADV
fbem-26933	34	16	meet	meet	VERB
fbem-26933	34	17	the	the	DET
fbem-26933	34	18	needs	need	NOUN
fbem-26933	34	19	of	of	ADP
fbem-26933	34	20	modern	modern	ADJ
fbem-26933	34	21	financial	financial	ADJ
fbem-26933	34	22	enterprises	enterprise	NOUN
fbem-26933	34	23	.	.	PUNCT
fbem-26933	35	1	if	if	SCONJ
fbem-26933	35	2	financial	financial	ADJ
fbem-26933	35	3	companies	company	NOUN
fbem-26933	35	4	fail	fail	VERB
fbem-26933	35	5	to	to	PART
fbem-26933	35	6	detect	detect	VERB
fbem-26933	35	7	information	information	NOUN
fbem-26933	35	8	leaks	leak	NOUN
fbem-26933	35	9	or	or	CCONJ
fbem-26933	35	10	malicious	malicious	ADJ
fbem-26933	35	11	misuse	misuse	NOUN
fbem-26933	35	12	of	of	ADP
fbem-26933	35	13	information	information	NOUN
fbem-26933	35	14	through	through	ADP
fbem-26933	35	15	internal	internal	ADJ
fbem-26933	35	16	control	control	NOUN
fbem-26933	35	17	systems	system	NOUN
fbem-26933	35	18	,	,	PUNCT
fbem-26933	35	19	they	they	PRON
fbem-26933	35	20	face	face	VERB
fbem-26933	35	21	potential	potential	ADJ
fbem-26933	35	22	financial	financial	ADJ
fbem-26933	35	23	risks	risk	NOUN
fbem-26933	35	24	[	[	X
fbem-26933	35	25	6	6	NUM
fbem-26933	35	26	]	]	PUNCT
fbem-26933	35	27	.	.	PUNCT
fbem-26933	36	1	therefore	therefore	ADV
fbem-26933	36	2	,	,	PUNCT
fbem-26933	36	3	financial	financial	ADJ
fbem-26933	36	4	enterprises	enterprise	NOUN
fbem-26933	36	5	must	must	AUX
fbem-26933	36	6	keep	keep	VERB
fbem-26933	36	7	pace	pace	NOUN
fbem-26933	36	8	with	with	ADP
fbem-26933	36	9	the	the	DET
fbem-26933	36	10	times	time	NOUN
fbem-26933	36	11	by	by	ADP
fbem-26933	36	12	continually	continually	ADV
fbem-26933	36	13	optimizing	optimize	VERB
fbem-26933	36	14	risk	risk	NOUN
fbem-26933	36	15	management	management	NOUN
fbem-26933	36	16	and	and	CCONJ
fbem-26933	36	17	internal	internal	ADJ
fbem-26933	36	18	control	control	NOUN
fbem-26933	36	19	systems	system	NOUN
fbem-26933	36	20	(	(	PUNCT
fbem-26933	36	21	figure	figure	NOUN
fbem-26933	36	22	1	1	NUM
fbem-26933	36	23	)	)	PUNCT
fbem-26933	36	24	,	,	PUNCT
fbem-26933	36	25	to	to	PART
fbem-26933	36	26	address	address	VERB
fbem-26933	36	27	increasingly	increasingly	ADV
fbem-26933	36	28	complex	complex	ADJ
fbem-26933	36	29	market	market	NOUN
fbem-26933	36	30	environments	environment	NOUN
fbem-26933	36	31	and	and	CCONJ
fbem-26933	36	32	risks	risk	NOUN
fbem-26933	36	33	,	,	PUNCT
fbem-26933	36	34	ensuring	ensure	VERB
fbem-26933	36	35	stable	stable	ADJ
fbem-26933	36	36	operations	operation	NOUN
fbem-26933	36	37	and	and	CCONJ
fbem-26933	36	38	sustainable	sustainable	ADJ
fbem-26933	36	39	development	development	NOUN
fbem-26933	36	40	.	.	PUNCT
fbem-26933	37	1	figure	figure	NOUN
fbem-26933	37	2	1	1	NUM
fbem-26933	37	3	.	.	PUNCT
fbem-26933	38	1	methods	method	NOUN
fbem-26933	38	2	for	for	ADP
fbem-26933	38	3	optimizing	optimize	VERB
fbem-26933	38	4	risk	risk	NOUN
fbem-26933	38	5	management	management	NOUN
fbem-26933	38	6	2.3	2.3	NUM
fbem-26933	38	7	.	.	PUNCT
fbem-26933	39	1	enhancing	enhance	VERB
fbem-26933	39	2	financial	financial	ADJ
fbem-26933	39	3	forecasting	forecasting	NOUN
fbem-26933	39	4	capabilities	capability	NOUN
fbem-26933	39	5	big	big	ADJ
fbem-26933	39	6	data	datum	NOUN
fbem-26933	39	7	plays	play	VERB
fbem-26933	39	8	a	a	DET
fbem-26933	39	9	crucial	crucial	ADJ
fbem-26933	39	10	role	role	NOUN
fbem-26933	39	11	in	in	ADP
fbem-26933	39	12	promoting	promote	VERB
fbem-26933	39	13	innovation	innovation	NOUN
fbem-26933	39	14	and	and	CCONJ
fbem-26933	39	15	reform	reform	NOUN
fbem-26933	39	16	in	in	ADP
fbem-26933	39	17	various	various	ADJ
fbem-26933	39	18	industries	industry	NOUN
fbem-26933	39	19	,	,	PUNCT
fbem-26933	39	20	and	and	CCONJ
fbem-26933	39	21	the	the	DET
fbem-26933	39	22	financial	financial	ADJ
fbem-26933	39	23	industry	industry	NOUN
fbem-26933	39	24	is	be	AUX
fbem-26933	39	25	no	no	DET
fbem-26933	39	26	exception	exception	NOUN
fbem-26933	39	27	.	.	PUNCT
fbem-26933	40	1	in	in	ADP
fbem-26933	40	2	an	an	DET
fbem-26933	40	3	increasingly	increasingly	ADV
fbem-26933	40	4	competitive	competitive	ADJ
fbem-26933	40	5	financial	financial	ADJ
fbem-26933	40	6	market	market	NOUN
fbem-26933	40	7	,	,	PUNCT
fbem-26933	40	8	financial	financial	ADJ
fbem-26933	40	9	forecasting	forecasting	NOUN
fbem-26933	40	10	and	and	CCONJ
fbem-26933	40	11	analysis	analysis	NOUN
fbem-26933	40	12	are	be	AUX
fbem-26933	40	13	critical	critical	ADJ
fbem-26933	40	14	for	for	ADP
fbem-26933	40	15	strategic	strategic	ADJ
fbem-26933	40	16	decision	decision	NOUN
fbem-26933	40	17	-	-	PUNCT
fbem-26933	40	18	making	make	VERB
fbem-26933	40	19	and	and	CCONJ
fbem-26933	40	20	long	long	ADJ
fbem-26933	40	21	-	-	PUNCT
fbem-26933	40	22	term	term	NOUN
fbem-26933	40	23	development	development	NOUN
fbem-26933	40	24	.	.	PUNCT
fbem-26933	41	1	financial	financial	ADJ
fbem-26933	41	2	enterprises	enterprise	NOUN
fbem-26933	41	3	can	can	AUX
fbem-26933	41	4	use	use	VERB
fbem-26933	41	5	big	big	ADJ
fbem-26933	41	6	data	datum	NOUN
fbem-26933	41	7	technology	technology	NOUN
fbem-26933	41	8	to	to	AUX
fbem-26933	41	9	process	process	NOUN
fbem-26933	41	10	,	,	PUNCT
fbem-26933	41	11	organize	organize	VERB
fbem-26933	41	12	,	,	PUNCT
fbem-26933	41	13	and	and	CCONJ
fbem-26933	41	14	analyze	analyze	VERB
fbem-26933	41	15	various	various	ADJ
fbem-26933	41	16	financial	financial	ADJ
fbem-26933	41	17	information	information	NOUN
fbem-26933	41	18	,	,	PUNCT
fbem-26933	41	19	allowing	allow	VERB
fbem-26933	41	20	them	they	PRON
fbem-26933	41	21	to	to	PART
fbem-26933	41	22	better	well	ADV
fbem-26933	41	23	identify	identify	VERB
fbem-26933	41	24	potential	potential	ADJ
fbem-26933	41	25	risks	risk	NOUN
fbem-26933	41	26	,	,	PUNCT
fbem-26933	41	27	seize	seize	VERB
fbem-26933	41	28	new	new	ADJ
fbem-26933	41	29	opportunities	opportunity	NOUN
fbem-26933	41	30	,	,	PUNCT
fbem-26933	41	31	and	and	CCONJ
fbem-26933	41	32	enhance	enhance	VERB
fbem-26933	41	33	competitiveness	competitiveness	NOUN
fbem-26933	41	34	.	.	PUNCT
fbem-26933	42	1	financial	financial	ADJ
fbem-26933	42	2	accountants	accountant	NOUN
fbem-26933	42	3	must	must	AUX
fbem-26933	42	4	improve	improve	VERB
fbem-26933	42	5	their	their	PRON
fbem-26933	42	6	data	datum	NOUN
fbem-26933	42	7	analysis	analysis	NOUN
fbem-26933	42	8	skills	skill	NOUN
fbem-26933	42	9	to	to	PART
fbem-26933	42	10	gain	gain	VERB
fbem-26933	42	11	unique	unique	ADJ
fbem-26933	42	12	insights	insight	NOUN
fbem-26933	42	13	into	into	ADP
fbem-26933	42	14	financial	financial	ADJ
fbem-26933	42	15	forecasting	forecasting	NOUN
fbem-26933	42	16	(	(	PUNCT
fbem-26933	42	17	figure	figure	NOUN
fbem-26933	42	18	2	2	NUM
fbem-26933	42	19	)	)	PUNCT
fbem-26933	42	20	.	.	PUNCT
fbem-26933	43	1	big	big	ADJ
fbem-26933	43	2	data	datum	NOUN
fbem-26933	43	3	technology	technology	NOUN
fbem-26933	43	4	provides	provide	VERB
fbem-26933	43	5	financial	financial	ADJ
fbem-26933	43	6	accountants	accountant	NOUN
fbem-26933	43	7	with	with	ADP
fbem-26933	43	8	more	more	ADJ
fbem-26933	43	9	analysis	analysis	NOUN
fbem-26933	43	10	tools	tool	NOUN
fbem-26933	43	11	,	,	PUNCT
fbem-26933	43	12	helping	help	VERB
fbem-26933	43	13	them	they	PRON
fbem-26933	43	14	choose	choose	VERB
fbem-26933	43	15	various	various	ADJ
fbem-26933	43	16	financial	financial	ADJ
fbem-26933	43	17	forecasting	forecasting	NOUN
fbem-26933	43	18	models	model	NOUN
fbem-26933	43	19	and	and	CCONJ
fbem-26933	43	20	apply	apply	VERB
fbem-26933	43	21	them	they	PRON
fbem-26933	43	22	flexibly	flexibly	ADV
fbem-26933	43	23	.	.	PUNCT
fbem-26933	44	1	through	through	ADP
fbem-26933	44	2	big	big	ADJ
fbem-26933	44	3	data	datum	NOUN
fbem-26933	44	4	technology	technology	NOUN
fbem-26933	44	5	,	,	PUNCT
fbem-26933	44	6	financial	financial	ADJ
fbem-26933	44	7	accountants	accountant	NOUN
fbem-26933	44	8	can	can	AUX
fbem-26933	44	9	uncover	uncover	VERB
fbem-26933	44	10	hidden	hidden	ADJ
fbem-26933	44	11	information	information	NOUN
fbem-26933	44	12	behind	behind	ADP
fbem-26933	44	13	the	the	DET
fbem-26933	44	14	data	datum	NOUN
fbem-26933	44	15	,	,	PUNCT
fbem-26933	44	16	reveal	reveal	VERB
fbem-26933	44	17	market	market	NOUN
fbem-26933	44	18	trends	trend	NOUN
fbem-26933	44	19	,	,	PUNCT
fbem-26933	44	20	predict	predict	VERB
fbem-26933	44	21	future	future	ADJ
fbem-26933	44	22	developments	development	NOUN
fbem-26933	44	23	,	,	PUNCT
fbem-26933	44	24	and	and	CCONJ
fbem-26933	44	25	provide	provide	VERB
fbem-26933	44	26	strong	strong	ADJ
fbem-26933	44	27	support	support	NOUN
fbem-26933	44	28	for	for	ADP
fbem-26933	44	29	strategic	strategic	ADJ
fbem-26933	44	30	planning	planning	NOUN
fbem-26933	44	31	and	and	CCONJ
fbem-26933	44	32	risk	risk	NOUN
fbem-26933	44	33	management	management	NOUN
fbem-26933	44	34	.	.	PUNCT
fbem-26933	45	1	figure	figure	NOUN
fbem-26933	45	2	2	2	NUM
fbem-26933	45	3	.	.	PUNCT
fbem-26933	45	4	enhancing	enhance	VERB
fbem-26933	45	5	financial	financial	ADJ
fbem-26933	45	6	accountants	accountant	NOUN
fbem-26933	45	7	'	'	PART
fbem-26933	45	8	data	datum	NOUN
fbem-26933	45	9	analysis	analysis	NOUN
fbem-26933	45	10	capabilities	capability	NOUN
fbem-26933	45	11	3	3	NUM
fbem-26933	45	12	.	.	PUNCT
fbem-26933	46	1	challenges	challenge	NOUN
fbem-26933	46	2	faced	face	VERB
fbem-26933	46	3	by	by	ADP
fbem-26933	46	4	financial	financial	ADJ
fbem-26933	46	5	accounting	accounting	NOUN
fbem-26933	46	6	in	in	ADP
fbem-26933	46	7	the	the	DET
fbem-26933	46	8	era	era	NOUN
fbem-26933	46	9	of	of	ADP
fbem-26933	46	10	big	big	ADJ
fbem-26933	46	11	data	datum	NOUN
fbem-26933	46	12	3.1	3.1	NUM
fbem-26933	46	13	.	.	PUNCT
fbem-26933	46	14	incomplete	incomplete	ADJ
fbem-26933	46	15	laws	law	NOUN
fbem-26933	46	16	and	and	CCONJ
fbem-26933	46	17	regulations	regulation	NOUN
fbem-26933	46	18	the	the	DET
fbem-26933	46	19	arrival	arrival	NOUN
fbem-26933	46	20	of	of	ADP
fbem-26933	46	21	the	the	DET
fbem-26933	46	22	big	big	ADJ
fbem-26933	46	23	data	data	NOUN
fbem-26933	46	24	era	era	NOUN
fbem-26933	46	25	has	have	AUX
fbem-26933	46	26	brought	bring	VERB
fbem-26933	46	27	significant	significant	ADJ
fbem-26933	46	28	changes	change	NOUN
fbem-26933	46	29	to	to	ADP
fbem-26933	46	30	the	the	DET
fbem-26933	46	31	form	form	NOUN
fbem-26933	46	32	of	of	ADP
fbem-26933	46	33	economic	economic	ADJ
fbem-26933	46	34	development	development	NOUN
fbem-26933	46	35	in	in	ADP
fbem-26933	46	36	china	china	PROPN
fbem-26933	46	37	.	.	PUNCT
fbem-26933	47	1	as	as	ADP
fbem-26933	47	2	an	an	DET
fbem-26933	47	3	important	important	ADJ
fbem-26933	47	4	component	component	NOUN
fbem-26933	47	5	of	of	ADP
fbem-26933	47	6	china	china	PROPN
fbem-26933	47	7	's	's	PART
fbem-26933	47	8	economic	economic	ADJ
fbem-26933	47	9	development	development	NOUN
fbem-26933	47	10	,	,	PUNCT
fbem-26933	47	11	financial	financial	ADJ
fbem-26933	47	12	enterprises	enterprise	NOUN
fbem-26933	47	13	are	be	AUX
fbem-26933	47	14	inevitably	inevitably	ADV
fbem-26933	47	15	affected	affect	VERB
fbem-26933	47	16	by	by	ADP
fbem-26933	47	17	the	the	DET
fbem-26933	47	18	shift	shift	NOUN
fbem-26933	47	19	in	in	ADP
fbem-26933	47	20	operational	operational	ADJ
fbem-26933	47	21	models	model	NOUN
fbem-26933	47	22	.	.	PUNCT
fbem-26933	48	1	the	the	DET
fbem-26933	48	2	traditional	traditional	ADJ
fbem-26933	48	3	development	development	NOUN
fbem-26933	48	4	model	model	NOUN
fbem-26933	48	5	of	of	ADP
fbem-26933	48	6	financial	financial	ADJ
fbem-26933	48	7	enterprises	enterprise	NOUN
fbem-26933	48	8	can	can	AUX
fbem-26933	48	9	no	no	ADV
fbem-26933	48	10	longer	long	ADV
fbem-26933	48	11	meet	meet	VERB
fbem-26933	48	12	the	the	DET
fbem-26933	48	13	current	current	ADJ
fbem-26933	48	14	needs	need	NOUN
fbem-26933	48	15	of	of	ADP
fbem-26933	48	16	the	the	DET
fbem-26933	48	17	economic	economic	ADJ
fbem-26933	48	18	market	market	NOUN
fbem-26933	49	1	[	[	X
fbem-26933	49	2	7	7	NUM
fbem-26933	49	3	-	-	SYM
fbem-26933	49	4	8	8	NUM
fbem-26933	49	5	]	]	PUNCT
fbem-26933	49	6	.	.	PUNCT
fbem-26933	50	1	in	in	ADP
fbem-26933	50	2	the	the	DET
fbem-26933	50	3	era	era	NOUN
fbem-26933	50	4	of	of	ADP
fbem-26933	50	5	big	big	ADJ
fbem-26933	50	6	data	datum	NOUN
fbem-26933	50	7	,	,	PUNCT
fbem-26933	50	8	financial	financial	ADJ
fbem-26933	50	9	enterprises	enterprise	NOUN
fbem-26933	50	10	can	can	AUX
fbem-26933	50	11	obtain	obtain	VERB
fbem-26933	50	12	information	information	NOUN
fbem-26933	50	13	in	in	ADP
fbem-26933	50	14	real	real	ADJ
fbem-26933	50	15	-	-	PUNCT
fbem-26933	50	16	time	time	NOUN
fbem-26933	50	17	,	,	PUNCT
fbem-26933	50	18	but	but	CCONJ
fbem-26933	50	19	the	the	DET
fbem-26933	50	20	environment	environment	NOUN
fbem-26933	50	21	in	in	ADP
fbem-26933	50	22	which	which	PRON
fbem-26933	50	23	financial	financial	ADJ
fbem-26933	50	24	accounting	accounting	NOUN
fbem-26933	50	25	operates	operate	NOUN
fbem-26933	50	26	has	have	AUX
fbem-26933	50	27	become	become	VERB
fbem-26933	50	28	more	more	ADV
fbem-26933	50	29	complex	complex	ADJ
fbem-26933	50	30	.	.	PUNCT
fbem-26933	51	1	although	although	SCONJ
fbem-26933	51	2	china	china	PROPN
fbem-26933	51	3	has	have	AUX
fbem-26933	51	4	issued	issue	VERB
fbem-26933	51	5	relevant	relevant	ADJ
fbem-26933	51	6	laws	law	NOUN
fbem-26933	51	7	and	and	CCONJ
fbem-26933	51	8	regulations	regulation	NOUN
fbem-26933	51	9	to	to	PART
fbem-26933	51	10	supervise	supervise	VERB
fbem-26933	51	11	financial	financial	ADJ
fbem-26933	51	12	enterprises	enterprise	NOUN
fbem-26933	51	13	,	,	PUNCT
fbem-26933	51	14	these	these	DET
fbem-26933	51	15	regulations	regulation	NOUN
fbem-26933	51	16	remain	remain	VERB
fbem-26933	51	17	incomplete	incomplete	ADJ
fbem-26933	51	18	due	due	ADP
fbem-26933	51	19	to	to	ADP
fbem-26933	51	20	the	the	DET
fbem-26933	51	21	constantly	constantly	ADV
fbem-26933	51	22	changing	change	VERB
fbem-26933	51	23	market	market	NOUN
fbem-26933	51	24	economy	economy	NOUN
fbem-26933	51	25	,	,	PUNCT
fbem-26933	51	26	limiting	limit	VERB
fbem-26933	51	27	the	the	DET
fbem-26933	51	28	development	development	NOUN
fbem-26933	51	29	of	of	ADP
fbem-26933	51	30	financial	financial	ADJ
fbem-26933	51	31	enterprises	enterprise	NOUN
fbem-26933	51	32	.	.	PUNCT
fbem-26933	52	1	therefore	therefore	ADV
fbem-26933	52	2	,	,	PUNCT
fbem-26933	52	3	relevant	relevant	ADJ
fbem-26933	52	4	authorities	authority	NOUN
fbem-26933	52	5	need	need	VERB
fbem-26933	52	6	to	to	PART
fbem-26933	52	7	review	review	VERB
fbem-26933	52	8	and	and	CCONJ
fbem-26933	52	9	improve	improve	VERB
fbem-26933	52	10	the	the	DET
fbem-26933	52	11	current	current	ADJ
fbem-26933	52	12	laws	law	NOUN
fbem-26933	52	13	and	and	CCONJ
fbem-26933	52	14	regulations	regulation	NOUN
fbem-26933	52	15	to	to	PART
fbem-26933	52	16	ensure	ensure	VERB
fbem-26933	52	17	they	they	PRON
fbem-26933	52	18	keep	keep	VERB
fbem-26933	52	19	299	299	NUM
fbem-26933	52	20	pace	pace	NOUN
fbem-26933	52	21	with	with	ADP
fbem-26933	52	22	the	the	DET
fbem-26933	52	23	times	time	NOUN
fbem-26933	52	24	and	and	CCONJ
fbem-26933	52	25	align	align	VERB
fbem-26933	52	26	with	with	ADP
fbem-26933	52	27	the	the	DET
fbem-26933	52	28	developments	development	NOUN
fbem-26933	52	29	of	of	ADP
fbem-26933	52	30	the	the	DET
fbem-26933	52	31	big	big	ADJ
fbem-26933	52	32	data	data	PROPN
fbem-26933	52	33	era	era	NOUN
fbem-26933	52	34	,	,	PUNCT
fbem-26933	52	35	providing	provide	VERB
fbem-26933	52	36	solid	solid	ADJ
fbem-26933	52	37	legal	legal	ADJ
fbem-26933	52	38	support	support	NOUN
fbem-26933	52	39	for	for	ADP
fbem-26933	52	40	the	the	DET
fbem-26933	52	41	steady	steady	ADJ
fbem-26933	52	42	progress	progress	NOUN
fbem-26933	52	43	of	of	ADP
fbem-26933	52	44	financial	financial	ADJ
fbem-26933	52	45	enterprises	enterprise	NOUN
fbem-26933	52	46	.	.	PUNCT
fbem-26933	53	1	3.2	3.2	NUM
fbem-26933	53	2	.	.	PUNCT
fbem-26933	53	3	lack	lack	NOUN
fbem-26933	53	4	of	of	ADP
fbem-26933	53	5	professional	professional	ADJ
fbem-26933	53	6	multi	multi	ADJ
fbem-26933	53	7	-	-	ADJ
fbem-26933	53	8	disciplinary	disciplinary	ADJ
fbem-26933	53	9	talent	talent	NOUN
fbem-26933	53	10	the	the	DET
fbem-26933	53	11	conditions	condition	NOUN
fbem-26933	53	12	in	in	ADP
fbem-26933	53	13	financial	financial	ADJ
fbem-26933	53	14	accounting	accounting	NOUN
fbem-26933	53	15	work	work	NOUN
fbem-26933	53	16	are	be	AUX
fbem-26933	53	17	subject	subject	ADJ
fbem-26933	53	18	to	to	ADP
fbem-26933	53	19	change	change	NOUN
fbem-26933	53	20	due	due	ADP
fbem-26933	53	21	to	to	ADP
fbem-26933	53	22	external	external	ADJ
fbem-26933	53	23	factors	factor	NOUN
fbem-26933	53	24	.	.	PUNCT
fbem-26933	54	1	in	in	ADP
fbem-26933	54	2	the	the	DET
fbem-26933	54	3	context	context	NOUN
fbem-26933	54	4	of	of	ADP
fbem-26933	54	5	the	the	DET
fbem-26933	54	6	big	big	ADJ
fbem-26933	54	7	data	data	PROPN
fbem-26933	54	8	era	era	NOUN
fbem-26933	54	9	,	,	PUNCT
fbem-26933	54	10	financial	financial	ADJ
fbem-26933	54	11	accountants	accountant	NOUN
fbem-26933	54	12	must	must	AUX
fbem-26933	54	13	shoulder	shoulder	VERB
fbem-26933	54	14	their	their	PRON
fbem-26933	54	15	responsibilities	responsibility	NOUN
fbem-26933	54	16	,	,	PUNCT
fbem-26933	54	17	improve	improve	VERB
fbem-26933	54	18	their	their	PRON
fbem-26933	54	19	overall	overall	ADJ
fbem-26933	54	20	skills	skill	NOUN
fbem-26933	54	21	,	,	PUNCT
fbem-26933	54	22	and	and	CCONJ
fbem-26933	54	23	promote	promote	VERB
fbem-26933	54	24	the	the	DET
fbem-26933	54	25	rapid	rapid	ADJ
fbem-26933	54	26	development	development	NOUN
fbem-26933	54	27	of	of	ADP
fbem-26933	54	28	financial	financial	ADJ
fbem-26933	54	29	enterprises	enterprise	NOUN
fbem-26933	54	30	.	.	PUNCT
fbem-26933	55	1	however	however	ADV
fbem-26933	55	2	,	,	PUNCT
fbem-26933	55	3	the	the	DET
fbem-26933	55	4	overall	overall	ADJ
fbem-26933	55	5	quality	quality	NOUN
fbem-26933	55	6	of	of	ADP
fbem-26933	55	7	traditional	traditional	ADJ
fbem-26933	55	8	financial	financial	ADJ
fbem-26933	55	9	accountants	accountant	NOUN
fbem-26933	55	10	is	be	AUX
fbem-26933	55	11	relatively	relatively	ADV
fbem-26933	55	12	low	low	ADJ
fbem-26933	55	13	and	and	CCONJ
fbem-26933	55	14	can	can	AUX
fbem-26933	55	15	not	not	PART
fbem-26933	55	16	meet	meet	VERB
fbem-26933	55	17	the	the	DET
fbem-26933	55	18	requirements	requirement	NOUN
fbem-26933	55	19	of	of	ADP
fbem-26933	55	20	the	the	DET
fbem-26933	55	21	big	big	ADJ
fbem-26933	55	22	data	data	PROPN
fbem-26933	55	23	era	era	NOUN
fbem-26933	55	24	,	,	PUNCT
fbem-26933	55	25	resulting	result	VERB
fbem-26933	55	26	in	in	ADP
fbem-26933	55	27	decreased	decrease	VERB
fbem-26933	55	28	efficiency	efficiency	NOUN
fbem-26933	55	29	and	and	CCONJ
fbem-26933	55	30	quality	quality	NOUN
fbem-26933	55	31	.	.	PUNCT
fbem-26933	56	1	to	to	PART
fbem-26933	56	2	further	far	ADV
fbem-26933	56	3	enhance	enhance	VERB
fbem-26933	56	4	the	the	DET
fbem-26933	56	5	market	market	NOUN
fbem-26933	56	6	competitiveness	competitiveness	NOUN
fbem-26933	56	7	of	of	ADP
fbem-26933	56	8	financial	financial	ADJ
fbem-26933	56	9	enterprises	enterprise	NOUN
fbem-26933	56	10	,	,	PUNCT
fbem-26933	56	11	financial	financial	ADJ
fbem-26933	56	12	accountants	accountant	NOUN
fbem-26933	56	13	need	need	VERB
fbem-26933	56	14	to	to	PART
fbem-26933	56	15	possess	possess	VERB
fbem-26933	56	16	strong	strong	ADJ
fbem-26933	56	17	innovation	innovation	NOUN
fbem-26933	56	18	capabilities	capability	NOUN
fbem-26933	56	19	and	and	CCONJ
fbem-26933	56	20	master	master	VERB
fbem-26933	56	21	various	various	ADJ
fbem-26933	56	22	information	information	NOUN
fbem-26933	56	23	technologies	technology	NOUN
fbem-26933	56	24	.	.	PUNCT
fbem-26933	57	1	in	in	ADP
fbem-26933	57	2	addition	addition	NOUN
fbem-26933	57	3	,	,	PUNCT
fbem-26933	57	4	financial	financial	ADJ
fbem-26933	57	5	accountants	accountant	NOUN
fbem-26933	57	6	must	must	AUX
fbem-26933	57	7	have	have	VERB
fbem-26933	57	8	solid	solid	ADJ
fbem-26933	57	9	expertise	expertise	NOUN
fbem-26933	57	10	in	in	ADP
fbem-26933	57	11	accounting	accounting	NOUN
fbem-26933	57	12	,	,	PUNCT
fbem-26933	57	13	along	along	ADP
fbem-26933	57	14	with	with	ADP
fbem-26933	57	15	strong	strong	ADJ
fbem-26933	57	16	innovation	innovation	NOUN
fbem-26933	57	17	skills	skill	NOUN
fbem-26933	57	18	and	and	CCONJ
fbem-26933	57	19	the	the	DET
fbem-26933	57	20	ability	ability	NOUN
fbem-26933	57	21	to	to	PART
fbem-26933	57	22	apply	apply	VERB
fbem-26933	57	23	information	information	NOUN
fbem-26933	57	24	technology	technology	NOUN
fbem-26933	57	25	[	[	X
fbem-26933	57	26	9	9	NUM
fbem-26933	57	27	]	]	PUNCT
fbem-26933	57	28	.	.	PUNCT
fbem-26933	58	1	with	with	ADP
fbem-26933	58	2	the	the	DET
fbem-26933	58	3	support	support	NOUN
fbem-26933	58	4	of	of	ADP
fbem-26933	58	5	information	information	NOUN
fbem-26933	58	6	technology	technology	NOUN
fbem-26933	58	7	,	,	PUNCT
fbem-26933	58	8	financial	financial	ADJ
fbem-26933	58	9	accounting	accounting	NOUN
fbem-26933	58	10	work	work	NOUN
fbem-26933	58	11	has	have	AUX
fbem-26933	58	12	undergone	undergo	VERB
fbem-26933	58	13	drastic	drastic	ADJ
fbem-26933	58	14	changes	change	NOUN
fbem-26933	58	15	.	.	PUNCT
fbem-26933	59	1	to	to	PART
fbem-26933	59	2	better	well	ADV
fbem-26933	59	3	adapt	adapt	VERB
fbem-26933	59	4	to	to	ADP
fbem-26933	59	5	the	the	DET
fbem-26933	59	6	requirements	requirement	NOUN
fbem-26933	59	7	of	of	ADP
fbem-26933	59	8	the	the	DET
fbem-26933	59	9	big	big	ADJ
fbem-26933	59	10	data	data	PROPN
fbem-26933	59	11	era	era	NOUN
fbem-26933	59	12	,	,	PUNCT
fbem-26933	59	13	financial	financial	ADJ
fbem-26933	59	14	enterprises	enterprise	NOUN
fbem-26933	59	15	need	need	VERB
fbem-26933	59	16	to	to	PART
fbem-26933	59	17	strengthen	strengthen	VERB
fbem-26933	59	18	the	the	DET
fbem-26933	59	19	training	training	NOUN
fbem-26933	59	20	of	of	ADP
fbem-26933	59	21	multi	multi	ADJ
fbem-26933	59	22	-	-	ADJ
fbem-26933	59	23	disciplinary	disciplinary	ADJ
fbem-26933	59	24	financial	financial	ADJ
fbem-26933	59	25	accounting	accounting	NOUN
fbem-26933	59	26	talents	talent	NOUN
fbem-26933	59	27	.	.	PUNCT
fbem-26933	60	1	3.3	3.3	NUM
fbem-26933	60	2	.	.	PUNCT
fbem-26933	61	1	data	datum	NOUN
fbem-26933	61	2	quality	quality	NOUN
fbem-26933	61	3	needs	need	VERB
fbem-26933	61	4	improvement	improvement	NOUN
fbem-26933	61	5	in	in	ADP
fbem-26933	61	6	the	the	DET
fbem-26933	61	7	era	era	NOUN
fbem-26933	61	8	of	of	ADP
fbem-26933	61	9	big	big	ADJ
fbem-26933	61	10	data	datum	NOUN
fbem-26933	61	11	,	,	PUNCT
fbem-26933	61	12	the	the	DET
fbem-26933	61	13	characteristics	characteristic	NOUN
fbem-26933	61	14	of	of	ADP
fbem-26933	61	15	financial	financial	ADJ
fbem-26933	61	16	accounting	accounting	NOUN
fbem-26933	61	17	data	datum	NOUN
fbem-26933	61	18	—	—	PUNCT
fbem-26933	61	19	complexity	complexity	NOUN
fbem-26933	61	20	and	and	CCONJ
fbem-26933	61	21	diversity	diversity	NOUN
fbem-26933	61	22	—	—	PUNCT
fbem-26933	61	23	pose	pose	VERB
fbem-26933	61	24	new	new	ADJ
fbem-26933	61	25	challenges	challenge	NOUN
fbem-26933	61	26	.	.	PUNCT
fbem-26933	62	1	financial	financial	ADJ
fbem-26933	62	2	accounting	accounting	NOUN
fbem-26933	62	3	relies	rely	VERB
fbem-26933	62	4	on	on	ADP
fbem-26933	62	5	large	large	ADJ
fbem-26933	62	6	volumes	volume	NOUN
fbem-26933	62	7	of	of	ADP
fbem-26933	62	8	data	datum	NOUN
fbem-26933	62	9	for	for	ADP
fbem-26933	62	10	daily	daily	ADJ
fbem-26933	62	11	operations	operation	NOUN
fbem-26933	62	12	,	,	PUNCT
fbem-26933	62	13	and	and	CCONJ
fbem-26933	62	14	any	any	DET
fbem-26933	62	15	errors	error	NOUN
fbem-26933	62	16	in	in	ADP
fbem-26933	62	17	the	the	DET
fbem-26933	62	18	data	datum	NOUN
fbem-26933	62	19	can	can	AUX
fbem-26933	62	20	affect	affect	VERB
fbem-26933	62	21	the	the	DET
fbem-26933	62	22	quality	quality	NOUN
fbem-26933	62	23	of	of	ADP
fbem-26933	62	24	financial	financial	ADJ
fbem-26933	62	25	information	information	NOUN
fbem-26933	62	26	.	.	PUNCT
fbem-26933	63	1	in	in	ADP
fbem-26933	63	2	the	the	DET
fbem-26933	63	3	big	big	ADJ
fbem-26933	63	4	data	data	PROPN
fbem-26933	63	5	era	era	NOUN
fbem-26933	63	6	,	,	PUNCT
fbem-26933	63	7	much	much	ADJ
fbem-26933	63	8	of	of	ADP
fbem-26933	63	9	the	the	DET
fbem-26933	63	10	data	datum	NOUN
fbem-26933	63	11	is	be	AUX
fbem-26933	63	12	transmitted	transmit	VERB
fbem-26933	63	13	via	via	ADP
fbem-26933	63	14	the	the	DET
fbem-26933	63	15	internet	internet	NOUN
fbem-26933	63	16	,	,	PUNCT
fbem-26933	63	17	and	and	CCONJ
fbem-26933	63	18	its	its	PRON
fbem-26933	63	19	accuracy	accuracy	NOUN
fbem-26933	63	20	is	be	AUX
fbem-26933	63	21	not	not	PART
fbem-26933	63	22	always	always	ADV
fbem-26933	63	23	guaranteed	guarantee	VERB
fbem-26933	63	24	,	,	PUNCT
fbem-26933	63	25	making	make	VERB
fbem-26933	63	26	it	it	PRON
fbem-26933	63	27	difficult	difficult	ADJ
fbem-26933	63	28	for	for	SCONJ
fbem-26933	63	29	the	the	DET
fbem-26933	63	30	financial	financial	ADJ
fbem-26933	63	31	accounting	accounting	NOUN
fbem-26933	63	32	industry	industry	NOUN
fbem-26933	63	33	to	to	PART
fbem-26933	63	34	obtain	obtain	VERB
fbem-26933	63	35	precise	precise	ADJ
fbem-26933	63	36	data	datum	NOUN
fbem-26933	63	37	.	.	PUNCT
fbem-26933	64	1	although	although	SCONJ
fbem-26933	64	2	relevant	relevant	ADJ
fbem-26933	64	3	technologies	technology	NOUN
fbem-26933	64	4	are	be	AUX
fbem-26933	64	5	continuously	continuously	ADV
fbem-26933	64	6	advancing	advance	VERB
fbem-26933	64	7	,	,	PUNCT
fbem-26933	64	8	problems	problem	NOUN
fbem-26933	64	9	with	with	ADP
fbem-26933	64	10	data	datum	NOUN
fbem-26933	64	11	quality	quality	NOUN
fbem-26933	64	12	and	and	CCONJ
fbem-26933	64	13	accuracy	accuracy	NOUN
fbem-26933	64	14	still	still	ADV
fbem-26933	64	15	persist	persist	VERB
fbem-26933	64	16	.	.	PUNCT
fbem-26933	65	1	therefore	therefore	ADV
fbem-26933	65	2	,	,	PUNCT
fbem-26933	65	3	financial	financial	ADJ
fbem-26933	65	4	accountants	accountant	NOUN
fbem-26933	65	5	must	must	AUX
fbem-26933	65	6	focus	focus	VERB
fbem-26933	65	7	on	on	ADP
fbem-26933	65	8	ensuring	ensure	VERB
fbem-26933	65	9	data	datum	NOUN
fbem-26933	65	10	quality	quality	NOUN
fbem-26933	65	11	and	and	CCONJ
fbem-26933	65	12	accuracy	accuracy	NOUN
fbem-26933	65	13	.	.	PUNCT
fbem-26933	66	1	however	however	ADV
fbem-26933	66	2	,	,	PUNCT
fbem-26933	66	3	due	due	ADP
fbem-26933	66	4	to	to	ADP
fbem-26933	66	5	inherent	inherent	ADJ
fbem-26933	66	6	limitations	limitation	NOUN
fbem-26933	66	7	,	,	PUNCT
fbem-26933	66	8	some	some	DET
fbem-26933	66	9	financial	financial	ADJ
fbem-26933	66	10	enterprises	enterprise	NOUN
fbem-26933	66	11	have	have	AUX
fbem-26933	66	12	not	not	PART
fbem-26933	66	13	yet	yet	ADV
fbem-26933	66	14	established	establish	VERB
fbem-26933	66	15	the	the	DET
fbem-26933	66	16	correct	correct	ADJ
fbem-26933	66	17	mindset	mindset	NOUN
fbem-26933	66	18	and	and	CCONJ
fbem-26933	66	19	face	face	VERB
fbem-26933	66	20	challenges	challenge	NOUN
fbem-26933	66	21	in	in	ADP
fbem-26933	66	22	processing	process	VERB
fbem-26933	66	23	accounting	accounting	NOUN
fbem-26933	66	24	information	information	NOUN
fbem-26933	66	25	,	,	PUNCT
fbem-26933	66	26	making	make	VERB
fbem-26933	66	27	it	it	PRON
fbem-26933	66	28	difficult	difficult	ADJ
fbem-26933	66	29	to	to	PART
fbem-26933	66	30	obtain	obtain	VERB
fbem-26933	66	31	real	real	ADJ
fbem-26933	66	32	and	and	CCONJ
fbem-26933	66	33	effective	effective	ADJ
fbem-26933	66	34	financial	financial	ADJ
fbem-26933	66	35	data	datum	NOUN
fbem-26933	66	36	.	.	PUNCT
fbem-26933	67	1	4	4	X
fbem-26933	67	2	.	.	X
fbem-26933	67	3	strategies	strategy	NOUN
fbem-26933	67	4	for	for	ADP
fbem-26933	67	5	financial	financial	ADJ
fbem-26933	67	6	accounting	accounting	NOUN
fbem-26933	67	7	in	in	ADP
fbem-26933	67	8	the	the	DET
fbem-26933	67	9	era	era	NOUN
fbem-26933	67	10	of	of	ADP
fbem-26933	67	11	big	big	ADJ
fbem-26933	67	12	data	datum	NOUN
fbem-26933	67	13	4.1	4.1	NUM
fbem-26933	67	14	.	.	PUNCT
fbem-26933	67	15	establishing	establish	VERB
fbem-26933	67	16	correct	correct	ADJ
fbem-26933	67	17	work	work	NOUN
fbem-26933	67	18	principles	principle	NOUN
fbem-26933	67	19	in	in	ADP
fbem-26933	67	20	today	today	NOUN
fbem-26933	67	21	's	's	PART
fbem-26933	67	22	rapidly	rapidly	ADV
fbem-26933	67	23	evolving	evolve	VERB
fbem-26933	67	24	information	information	NOUN
fbem-26933	67	25	technology	technology	NOUN
fbem-26933	67	26	landscape	landscape	NOUN
fbem-26933	67	27	,	,	PUNCT
fbem-26933	67	28	significant	significant	ADJ
fbem-26933	67	29	influence	influence	NOUN
fbem-26933	67	30	has	have	AUX
fbem-26933	67	31	been	be	AUX
fbem-26933	67	32	exerted	exert	VERB
fbem-26933	67	33	on	on	ADP
fbem-26933	67	34	the	the	DET
fbem-26933	67	35	development	development	NOUN
fbem-26933	67	36	of	of	ADP
fbem-26933	67	37	various	various	ADJ
fbem-26933	67	38	industries	industry	NOUN
fbem-26933	67	39	,	,	PUNCT
fbem-26933	67	40	including	include	VERB
fbem-26933	67	41	the	the	DET
fbem-26933	67	42	financial	financial	ADJ
fbem-26933	67	43	sector	sector	NOUN
fbem-26933	67	44	.	.	PUNCT
fbem-26933	68	1	to	to	PART
fbem-26933	68	2	address	address	VERB
fbem-26933	68	3	various	various	ADJ
fbem-26933	68	4	challenges	challenge	NOUN
fbem-26933	68	5	,	,	PUNCT
fbem-26933	68	6	financial	financial	ADJ
fbem-26933	68	7	enterprises	enterprise	NOUN
fbem-26933	68	8	must	must	AUX
fbem-26933	68	9	adopt	adopt	VERB
fbem-26933	68	10	the	the	DET
fbem-26933	68	11	right	right	ADJ
fbem-26933	68	12	mindset	mindset	NOUN
fbem-26933	68	13	and	and	CCONJ
fbem-26933	68	14	principles	principle	NOUN
fbem-26933	68	15	to	to	PART
fbem-26933	68	16	meet	meet	VERB
fbem-26933	68	17	the	the	DET
fbem-26933	68	18	demands	demand	NOUN
fbem-26933	68	19	of	of	ADP
fbem-26933	68	20	the	the	DET
fbem-26933	68	21	new	new	ADJ
fbem-26933	68	22	era	era	NOUN
fbem-26933	68	23	.	.	PUNCT
fbem-26933	69	1	financial	financial	ADJ
fbem-26933	69	2	enterprises	enterprise	NOUN
fbem-26933	69	3	need	need	VERB
fbem-26933	69	4	to	to	PART
fbem-26933	69	5	thoroughly	thoroughly	ADV
fbem-26933	69	6	study	study	VERB
fbem-26933	69	7	and	and	CCONJ
fbem-26933	69	8	understand	understand	VERB
fbem-26933	69	9	relevant	relevant	ADJ
fbem-26933	69	10	legal	legal	ADJ
fbem-26933	69	11	knowledge	knowledge	NOUN
fbem-26933	69	12	in	in	ADP
fbem-26933	69	13	the	the	DET
fbem-26933	69	14	big	big	ADJ
fbem-26933	69	15	data	datum	NOUN
fbem-26933	69	16	financial	financial	ADJ
fbem-26933	69	17	industry	industry	NOUN
fbem-26933	69	18	and	and	CCONJ
fbem-26933	69	19	fully	fully	ADV
fbem-26933	69	20	recognize	recognize	VERB
fbem-26933	69	21	the	the	DET
fbem-26933	69	22	importance	importance	NOUN
fbem-26933	69	23	of	of	ADP
fbem-26933	69	24	accounting	accounting	NOUN
fbem-26933	69	25	and	and	CCONJ
fbem-26933	69	26	tax	tax	NOUN
fbem-26933	69	27	management	management	NOUN
fbem-26933	69	28	to	to	ADP
fbem-26933	69	29	the	the	DET
fbem-26933	69	30	overall	overall	ADJ
fbem-26933	69	31	industry	industry	NOUN
fbem-26933	69	32	,	,	PUNCT
fbem-26933	69	33	society	society	NOUN
fbem-26933	69	34	,	,	PUNCT
fbem-26933	69	35	and	and	CCONJ
fbem-26933	69	36	the	the	DET
fbem-26933	69	37	nation	nation	NOUN
fbem-26933	69	38	.	.	PUNCT
fbem-26933	70	1	by	by	ADP
fbem-26933	70	2	analyzing	analyze	VERB
fbem-26933	70	3	financial	financial	ADJ
fbem-26933	70	4	management	management	NOUN
fbem-26933	70	5	data	datum	NOUN
fbem-26933	70	6	,	,	PUNCT
fbem-26933	70	7	enterprises	enterprise	NOUN
fbem-26933	70	8	can	can	AUX
fbem-26933	70	9	grasp	grasp	VERB
fbem-26933	70	10	the	the	DET
fbem-26933	70	11	opportunities	opportunity	NOUN
fbem-26933	70	12	presented	present	VERB
fbem-26933	70	13	by	by	ADP
fbem-26933	70	14	the	the	DET
fbem-26933	70	15	big	big	PROPN
fbem-26933	70	16	data	data	PROPN
fbem-26933	70	17	era	era	NOUN
fbem-26933	70	18	.	.	PUNCT
fbem-26933	71	1	with	with	ADP
fbem-26933	71	2	the	the	DET
fbem-26933	71	3	support	support	NOUN
fbem-26933	71	4	of	of	ADP
fbem-26933	71	5	big	big	ADJ
fbem-26933	71	6	data	datum	NOUN
fbem-26933	71	7	technology	technology	NOUN
fbem-26933	71	8	,	,	PUNCT
fbem-26933	71	9	management	management	NOUN
fbem-26933	71	10	and	and	CCONJ
fbem-26933	71	11	leadership	leadership	NOUN
fbem-26933	71	12	can	can	AUX
fbem-26933	71	13	make	make	VERB
fbem-26933	71	14	more	more	ADV
fbem-26933	71	15	scientific	scientific	ADJ
fbem-26933	71	16	and	and	CCONJ
fbem-26933	71	17	reasonable	reasonable	ADJ
fbem-26933	71	18	decisions	decision	NOUN
fbem-26933	71	19	,	,	PUNCT
fbem-26933	71	20	enabling	enable	VERB
fbem-26933	71	21	the	the	DET
fbem-26933	71	22	enterprise	enterprise	NOUN
fbem-26933	71	23	to	to	PART
fbem-26933	71	24	achieve	achieve	VERB
fbem-26933	71	25	greater	great	ADJ
fbem-26933	71	26	economic	economic	ADJ
fbem-26933	71	27	benefits	benefit	NOUN
fbem-26933	71	28	in	in	ADP
fbem-26933	71	29	a	a	DET
fbem-26933	71	30	shorter	short	ADJ
fbem-26933	71	31	period	period	NOUN
fbem-26933	71	32	and	and	CCONJ
fbem-26933	71	33	ensure	ensure	VERB
fbem-26933	71	34	stable	stable	ADJ
fbem-26933	71	35	development	development	NOUN
fbem-26933	72	1	[	[	X
fbem-26933	72	2	10	10	NUM
fbem-26933	72	3	-	-	SYM
fbem-26933	72	4	11	11	NUM
fbem-26933	72	5	]	]	PUNCT
fbem-26933	72	6	.	.	PUNCT
fbem-26933	73	1	4.2	4.2	NUM
fbem-26933	73	2	.	.	PUNCT
fbem-26933	73	3	cultivating	cultivate	VERB
fbem-26933	73	4	professional	professional	ADJ
fbem-26933	73	5	financial	financial	ADJ
fbem-26933	73	6	talent	talent	NOUN
fbem-26933	73	7	as	as	ADP
fbem-26933	73	8	big	big	ADJ
fbem-26933	73	9	data	datum	NOUN
fbem-26933	73	10	technology	technology	NOUN
fbem-26933	73	11	becomes	becomes	AUX
fbem-26933	73	12	widely	widely	ADV
fbem-26933	73	13	applied	apply	VERB
fbem-26933	73	14	,	,	PUNCT
fbem-26933	73	15	the	the	DET
fbem-26933	73	16	emerging	emerge	VERB
fbem-26933	73	17	big	big	ADJ
fbem-26933	73	18	data	datum	NOUN
fbem-26933	73	19	financial	financial	ADJ
fbem-26933	73	20	industry	industry	NOUN
fbem-26933	73	21	imposes	impose	VERB
fbem-26933	73	22	increasingly	increasingly	ADV
fbem-26933	73	23	stringent	stringent	ADJ
fbem-26933	73	24	requirements	requirement	NOUN
fbem-26933	73	25	on	on	ADP
fbem-26933	73	26	practitioners	practitioner	NOUN
fbem-26933	73	27	.	.	PUNCT
fbem-26933	74	1	today	today	NOUN
fbem-26933	74	2	’s	’s	PART
fbem-26933	74	3	competition	competition	NOUN
fbem-26933	74	4	between	between	ADP
fbem-26933	74	5	enterprises	enterprise	NOUN
fbem-26933	74	6	is	be	AUX
fbem-26933	74	7	largely	largely	ADV
fbem-26933	74	8	a	a	DET
fbem-26933	74	9	competition	competition	NOUN
fbem-26933	74	10	for	for	ADP
fbem-26933	74	11	talent	talent	NOUN
fbem-26933	74	12	.	.	PUNCT
fbem-26933	75	1	leaders	leader	NOUN
fbem-26933	75	2	within	within	ADP
fbem-26933	75	3	enterprises	enterprise	NOUN
fbem-26933	75	4	should	should	AUX
fbem-26933	75	5	place	place	VERB
fbem-26933	75	6	great	great	ADJ
fbem-26933	75	7	emphasis	emphasis	NOUN
fbem-26933	75	8	on	on	ADP
fbem-26933	75	9	talent	talent	NOUN
fbem-26933	75	10	development	development	NOUN
fbem-26933	75	11	,	,	PUNCT
fbem-26933	75	12	investing	invest	VERB
fbem-26933	75	13	necessary	necessary	ADJ
fbem-26933	75	14	resources	resource	NOUN
fbem-26933	75	15	to	to	PART
fbem-26933	75	16	build	build	VERB
fbem-26933	75	17	a	a	DET
fbem-26933	75	18	professional	professional	ADJ
fbem-26933	75	19	workforce	workforce	NOUN
fbem-26933	75	20	.	.	PUNCT
fbem-26933	76	1	currently	currently	ADV
fbem-26933	76	2	,	,	PUNCT
fbem-26933	76	3	financial	financial	ADJ
fbem-26933	76	4	personnel	personnel	NOUN
fbem-26933	76	5	need	need	VERB
fbem-26933	76	6	to	to	PART
fbem-26933	76	7	be	be	AUX
fbem-26933	76	8	proficient	proficient	ADJ
fbem-26933	76	9	in	in	ADP
fbem-26933	76	10	financial	financial	ADJ
fbem-26933	76	11	accounting	accounting	NOUN
fbem-26933	76	12	knowledge	knowledge	NOUN
fbem-26933	76	13	and	and	CCONJ
fbem-26933	76	14	skills	skill	NOUN
fbem-26933	76	15	,	,	PUNCT
fbem-26933	76	16	have	have	VERB
fbem-26933	76	17	a	a	DET
fbem-26933	76	18	certain	certain	ADJ
fbem-26933	76	19	level	level	NOUN
fbem-26933	76	20	of	of	ADP
fbem-26933	76	21	expertise	expertise	NOUN
fbem-26933	76	22	in	in	ADP
fbem-26933	76	23	computer	computer	NOUN
fbem-26933	76	24	network	network	NOUN
fbem-26933	76	25	technology	technology	NOUN
fbem-26933	76	26	,	,	PUNCT
fbem-26933	76	27	and	and	CCONJ
fbem-26933	76	28	be	be	AUX
fbem-26933	76	29	adept	adept	ADJ
fbem-26933	76	30	in	in	ADP
fbem-26933	76	31	big	big	ADJ
fbem-26933	76	32	data	datum	NOUN
fbem-26933	76	33	technologies	technology	NOUN
fbem-26933	76	34	such	such	ADJ
fbem-26933	76	35	as	as	ADP
fbem-26933	76	36	data	data	NOUN
fbem-26933	76	37	collection	collection	NOUN
fbem-26933	76	38	,	,	PUNCT
fbem-26933	76	39	storage	storage	NOUN
fbem-26933	76	40	,	,	PUNCT
fbem-26933	76	41	and	and	CCONJ
fbem-26933	76	42	analysis	analysis	NOUN
fbem-26933	76	43	.	.	PUNCT
fbem-26933	77	1	building	build	VERB
fbem-26933	77	2	a	a	DET
fbem-26933	77	3	professional	professional	ADJ
fbem-26933	77	4	talent	talent	NOUN
fbem-26933	77	5	pool	pool	NOUN
fbem-26933	77	6	is	be	AUX
fbem-26933	77	7	key	key	ADJ
fbem-26933	77	8	to	to	ADP
fbem-26933	77	9	driving	drive	VERB
fbem-26933	77	10	the	the	DET
fbem-26933	77	11	financial	financial	ADJ
fbem-26933	77	12	industry	industry	NOUN
fbem-26933	77	13	towards	towards	ADP
fbem-26933	77	14	digitalization	digitalization	NOUN
fbem-26933	77	15	,	,	PUNCT
fbem-26933	77	16	modernization	modernization	NOUN
fbem-26933	77	17	,	,	PUNCT
fbem-26933	77	18	and	and	CCONJ
fbem-26933	77	19	intelligence	intelligence	NOUN
fbem-26933	77	20	.	.	PUNCT
fbem-26933	78	1	based	base	VERB
fbem-26933	78	2	on	on	ADP
fbem-26933	78	3	this	this	PRON
fbem-26933	78	4	,	,	PUNCT
fbem-26933	78	5	schools	school	NOUN
fbem-26933	78	6	and	and	CCONJ
fbem-26933	78	7	enterprises	enterprise	NOUN
fbem-26933	78	8	should	should	AUX
fbem-26933	78	9	focus	focus	VERB
fbem-26933	78	10	on	on	ADP
fbem-26933	78	11	cultivating	cultivate	VERB
fbem-26933	78	12	professionals	professional	NOUN
fbem-26933	78	13	in	in	ADP
fbem-26933	78	14	the	the	DET
fbem-26933	78	15	big	big	ADJ
fbem-26933	78	16	data	datum	NOUN
fbem-26933	78	17	financial	financial	ADJ
fbem-26933	78	18	field	field	NOUN
fbem-26933	78	19	(	(	PUNCT
fbem-26933	78	20	table	table	NOUN
fbem-26933	78	21	1	1	NUM
fbem-26933	78	22	)	)	PUNCT
fbem-26933	78	23	.	.	PUNCT
fbem-26933	79	1	for	for	ADP
fbem-26933	79	2	example	example	NOUN
fbem-26933	79	3	,	,	PUNCT
fbem-26933	79	4	universities	university	NOUN
fbem-26933	79	5	can	can	AUX
fbem-26933	79	6	offer	offer	VERB
fbem-26933	79	7	related	related	ADJ
fbem-26933	79	8	majors	major	NOUN
fbem-26933	79	9	,	,	PUNCT
fbem-26933	79	10	expand	expand	VERB
fbem-26933	79	11	enrollment	enrollment	NOUN
fbem-26933	79	12	,	,	PUNCT
fbem-26933	79	13	and	and	CCONJ
fbem-26933	79	14	train	train	VERB
fbem-26933	79	15	more	more	ADJ
fbem-26933	79	16	professionals	professional	NOUN
fbem-26933	79	17	in	in	ADP
fbem-26933	79	18	big	big	ADJ
fbem-26933	79	19	data	datum	NOUN
fbem-26933	79	20	finance	finance	NOUN
fbem-26933	79	21	.	.	PUNCT
fbem-26933	80	1	meanwhile	meanwhile	ADV
fbem-26933	80	2	,	,	PUNCT
fbem-26933	80	3	enterprises	enterprise	NOUN
fbem-26933	80	4	should	should	AUX
fbem-26933	80	5	provide	provide	VERB
fbem-26933	80	6	relevant	relevant	ADJ
fbem-26933	80	7	training	training	NOUN
fbem-26933	80	8	to	to	ADP
fbem-26933	80	9	financial	financial	ADJ
fbem-26933	80	10	personnel	personnel	NOUN
fbem-26933	80	11	,	,	PUNCT
fbem-26933	80	12	allowing	allow	VERB
fbem-26933	80	13	more	more	ADJ
fbem-26933	80	14	people	people	NOUN
fbem-26933	80	15	to	to	PART
fbem-26933	80	16	master	master	VERB
fbem-26933	80	17	this	this	DET
fbem-26933	80	18	technology	technology	NOUN
fbem-26933	80	19	,	,	PUNCT
fbem-26933	80	20	thus	thus	ADV
fbem-26933	80	21	aligning	align	VERB
fbem-26933	80	22	the	the	DET
fbem-26933	80	23	supply	supply	NOUN
fbem-26933	80	24	of	of	ADP
fbem-26933	80	25	talent	talent	NOUN
fbem-26933	80	26	with	with	ADP
fbem-26933	80	27	market	market	NOUN
fbem-26933	80	28	demand	demand	NOUN
fbem-26933	80	29	.	.	PUNCT
fbem-26933	81	1	table	table	NOUN
fbem-26933	81	2	1	1	NUM
fbem-26933	81	3	.	.	PUNCT
fbem-26933	82	1	methods	method	NOUN
fbem-26933	82	2	for	for	ADP
fbem-26933	82	3	cultivating	cultivate	VERB
fbem-26933	82	4	professional	professional	ADJ
fbem-26933	82	5	financial	financial	ADJ
fbem-26933	82	6	talent	talent	NOUN
fbem-26933	82	7	domain	domain	NOUN
fbem-26933	82	8	methods	method	NOUN
fbem-26933	82	9	society	society	NOUN
fbem-26933	82	10	the	the	DET
fbem-26933	82	11	government	government	NOUN
fbem-26933	82	12	should	should	AUX
fbem-26933	82	13	introduce	introduce	VERB
fbem-26933	82	14	relevant	relevant	ADJ
fbem-26933	82	15	policies	policy	NOUN
fbem-26933	82	16	to	to	PART
fbem-26933	82	17	encourage	encourage	VERB
fbem-26933	82	18	the	the	DET
fbem-26933	82	19	cultivation	cultivation	NOUN
fbem-26933	82	20	and	and	CCONJ
fbem-26933	82	21	development	development	NOUN
fbem-26933	82	22	of	of	ADP
fbem-26933	82	23	big	big	ADJ
fbem-26933	82	24	data	datum	NOUN
fbem-26933	82	25	financial	financial	ADJ
fbem-26933	82	26	talent	talent	NOUN
fbem-26933	82	27	,	,	PUNCT
fbem-26933	82	28	providing	provide	VERB
fbem-26933	82	29	financial	financial	ADJ
fbem-26933	82	30	support	support	NOUN
fbem-26933	82	31	and	and	CCONJ
fbem-26933	82	32	tax	tax	NOUN
fbem-26933	82	33	incentives	incentive	NOUN
fbem-26933	82	34	.	.	PUNCT
fbem-26933	83	1	organize	organize	VERB
fbem-26933	83	2	seminars	seminar	NOUN
fbem-26933	83	3	,	,	PUNCT
fbem-26933	83	4	forums	forum	NOUN
fbem-26933	83	5	,	,	PUNCT
fbem-26933	83	6	and	and	CCONJ
fbem-26933	83	7	other	other	ADJ
fbem-26933	83	8	activities	activity	NOUN
fbem-26933	83	9	in	in	ADP
fbem-26933	83	10	the	the	DET
fbem-26933	83	11	field	field	NOUN
fbem-26933	83	12	of	of	ADP
fbem-26933	83	13	big	big	ADJ
fbem-26933	83	14	data	datum	NOUN
fbem-26933	83	15	finance	finance	NOUN
fbem-26933	83	16	to	to	PART
fbem-26933	83	17	promote	promote	VERB
fbem-26933	83	18	communication	communication	NOUN
fbem-26933	83	19	and	and	CCONJ
fbem-26933	83	20	cooperation	cooperation	NOUN
fbem-26933	83	21	among	among	ADP
fbem-26933	83	22	talents	talent	NOUN
fbem-26933	83	23	.	.	PUNCT
fbem-26933	84	1	university	university	NOUN
fbem-26933	84	2	universities	university	NOUN
fbem-26933	84	3	should	should	AUX
fbem-26933	84	4	establish	establish	VERB
fbem-26933	84	5	new	new	ADJ
fbem-26933	84	6	majors	major	NOUN
fbem-26933	84	7	related	relate	VERB
fbem-26933	84	8	to	to	ADP
fbem-26933	84	9	big	big	ADJ
fbem-26933	84	10	data	datum	NOUN
fbem-26933	84	11	finance	finance	NOUN
fbem-26933	84	12	and	and	CCONJ
fbem-26933	84	13	data	datum	NOUN
fbem-26933	84	14	analysis	analysis	NOUN
fbem-26933	84	15	,	,	PUNCT
fbem-26933	84	16	focusing	focus	VERB
fbem-26933	84	17	on	on	ADP
fbem-26933	84	18	equipping	equip	VERB
fbem-26933	84	19	students	student	NOUN
fbem-26933	84	20	with	with	ADP
fbem-26933	84	21	professional	professional	ADJ
fbem-26933	84	22	knowledge	knowledge	NOUN
fbem-26933	84	23	and	and	CCONJ
fbem-26933	84	24	skills	skill	NOUN
fbem-26933	84	25	.	.	PUNCT
fbem-26933	85	1	through	through	ADP
fbem-26933	85	2	school	school	NOUN
fbem-26933	85	3	-	-	PUNCT
fbem-26933	85	4	enterprise	enterprise	NOUN
fbem-26933	85	5	cooperation	cooperation	NOUN
fbem-26933	85	6	,	,	PUNCT
fbem-26933	85	7	internships	internship	NOUN
fbem-26933	85	8	,	,	PUNCT
fbem-26933	85	9	and	and	CCONJ
fbem-26933	85	10	practical	practical	ADJ
fbem-26933	85	11	training	training	NOUN
fbem-26933	85	12	,	,	PUNCT
fbem-26933	85	13	students	student	NOUN
fbem-26933	85	14	can	can	AUX
fbem-26933	85	15	gain	gain	VERB
fbem-26933	85	16	practical	practical	ADJ
fbem-26933	85	17	experience	experience	NOUN
fbem-26933	85	18	in	in	ADP
fbem-26933	85	19	applying	apply	VERB
fbem-26933	85	20	big	big	ADJ
fbem-26933	85	21	data	datum	NOUN
fbem-26933	85	22	finance	finance	NOUN
fbem-26933	85	23	skills	skill	NOUN
fbem-26933	85	24	.	.	PUNCT
fbem-26933	86	1	enterprise	enterprise	NOUN
fbem-26933	86	2	companies	company	NOUN
fbem-26933	86	3	should	should	AUX
fbem-26933	86	4	provide	provide	VERB
fbem-26933	86	5	financial	financial	ADJ
fbem-26933	86	6	personnel	personnel	NOUN
fbem-26933	86	7	with	with	ADP
fbem-26933	86	8	training	training	NOUN
fbem-26933	86	9	courses	course	NOUN
fbem-26933	86	10	related	relate	VERB
fbem-26933	86	11	to	to	ADP
fbem-26933	86	12	big	big	ADJ
fbem-26933	86	13	data	datum	NOUN
fbem-26933	86	14	finance	finance	NOUN
fbem-26933	86	15	to	to	PART
fbem-26933	86	16	improve	improve	VERB
fbem-26933	86	17	their	their	PRON
fbem-26933	86	18	professional	professional	ADJ
fbem-26933	86	19	skills	skill	NOUN
fbem-26933	86	20	and	and	CCONJ
fbem-26933	86	21	overall	overall	ADJ
fbem-26933	86	22	competence	competence	NOUN
fbem-26933	86	23	.	.	PUNCT
fbem-26933	87	1	invite	invite	VERB
fbem-26933	87	2	experts	expert	NOUN
fbem-26933	87	3	and	and	CCONJ
fbem-26933	87	4	scholars	scholar	NOUN
fbem-26933	87	5	in	in	ADP
fbem-26933	87	6	the	the	DET
fbem-26933	87	7	field	field	NOUN
fbem-26933	87	8	of	of	ADP
fbem-26933	87	9	big	big	ADJ
fbem-26933	87	10	data	datum	NOUN
fbem-26933	87	11	finance	finance	NOUN
fbem-26933	87	12	to	to	PART
fbem-26933	87	13	give	give	VERB
fbem-26933	87	14	lectures	lecture	NOUN
fbem-26933	87	15	or	or	CCONJ
fbem-26933	87	16	provide	provide	VERB
fbem-26933	87	17	guidance	guidance	NOUN
fbem-26933	87	18	to	to	PART
fbem-26933	87	19	enhance	enhance	VERB
fbem-26933	87	20	the	the	DET
fbem-26933	87	21	professional	professional	ADJ
fbem-26933	87	22	level	level	NOUN
fbem-26933	87	23	within	within	ADP
fbem-26933	87	24	enterprises	enterprise	NOUN
fbem-26933	87	25	.	.	PUNCT
fbem-26933	88	1	4.3	4.3	NUM
fbem-26933	88	2	.	.	PUNCT
fbem-26933	88	3	ensuring	ensure	VERB
fbem-26933	88	4	the	the	DET
fbem-26933	88	5	authenticity	authenticity	NOUN
fbem-26933	88	6	of	of	ADP
fbem-26933	88	7	information	information	NOUN
fbem-26933	88	8	in	in	ADP
fbem-26933	88	9	the	the	DET
fbem-26933	88	10	era	era	NOUN
fbem-26933	88	11	of	of	ADP
fbem-26933	88	12	big	big	ADJ
fbem-26933	88	13	data	datum	NOUN
fbem-26933	88	14	,	,	PUNCT
fbem-26933	88	15	enterprises	enterprise	NOUN
fbem-26933	88	16	must	must	AUX
fbem-26933	88	17	take	take	VERB
fbem-26933	88	18	stricter	strict	ADJ
fbem-26933	88	19	and	and	CCONJ
fbem-26933	88	20	more	more	ADV
fbem-26933	88	21	effective	effective	ADJ
fbem-26933	88	22	measures	measure	NOUN
fbem-26933	88	23	to	to	PART
fbem-26933	88	24	supervise	supervise	VERB
fbem-26933	88	25	internal	internal	ADJ
fbem-26933	88	26	accounting	accounting	NOUN
fbem-26933	88	27	and	and	CCONJ
fbem-26933	88	28	tax	tax	NOUN
fbem-26933	88	29	management	management	NOUN
fbem-26933	88	30	to	to	PART
fbem-26933	88	31	ensure	ensure	VERB
fbem-26933	88	32	the	the	DET
fbem-26933	88	33	accuracy	accuracy	NOUN
fbem-26933	88	34	and	and	CCONJ
fbem-26933	88	35	authenticity	authenticity	NOUN
fbem-26933	88	36	of	of	ADP
fbem-26933	88	37	financial	financial	ADJ
fbem-26933	88	38	information	information	NOUN
fbem-26933	88	39	.	.	PUNCT
fbem-26933	89	1	this	this	PRON
fbem-26933	89	2	is	be	AUX
fbem-26933	89	3	critical	critical	ADJ
fbem-26933	89	4	to	to	ADP
fbem-26933	89	5	safeguarding	safeguard	VERB
fbem-26933	89	6	the	the	DET
fbem-26933	89	7	interests	interest	NOUN
fbem-26933	89	8	and	and	CCONJ
fbem-26933	89	9	reputation	reputation	NOUN
fbem-26933	89	10	of	of	ADP
fbem-26933	89	11	the	the	DET
fbem-26933	89	12	company	company	NOUN
fbem-26933	89	13	,	,	PUNCT
fbem-26933	89	14	as	as	ADV
fbem-26933	89	15	well	well	ADV
fbem-26933	89	16	as	as	ADP
fbem-26933	89	17	maintaining	maintain	VERB
fbem-26933	89	18	financial	financial	ADJ
fbem-26933	89	19	market	market	NOUN
fbem-26933	89	20	order	order	NOUN
fbem-26933	89	21	and	and	CCONJ
fbem-26933	89	22	social	social	ADJ
fbem-26933	89	23	economic	economic	ADJ
fbem-26933	89	24	stability	stability	NOUN
fbem-26933	89	25	.	.	PUNCT
fbem-26933	90	1	first	first	ADV
fbem-26933	90	2	,	,	PUNCT
fbem-26933	90	3	companies	company	NOUN
fbem-26933	90	4	must	must	AUX
fbem-26933	90	5	control	control	VERB
fbem-26933	90	6	the	the	DET
fbem-26933	90	7	legality	legality	NOUN
fbem-26933	90	8	and	and	CCONJ
fbem-26933	90	9	precision	precision	NOUN
fbem-26933	90	10	of	of	ADP
fbem-26933	90	11	financial	financial	ADJ
fbem-26933	90	12	work	work	NOUN
fbem-26933	90	13	from	from	ADP
fbem-26933	90	14	the	the	DET
fbem-26933	90	15	source	source	NOUN
fbem-26933	90	16	.	.	PUNCT
fbem-26933	91	1	if	if	SCONJ
fbem-26933	91	2	there	there	PRON
fbem-26933	91	3	are	be	VERB
fbem-26933	91	4	300	300	NUM
fbem-26933	91	5	deliberate	deliberate	ADJ
fbem-26933	91	6	acts	act	NOUN
fbem-26933	91	7	of	of	ADP
fbem-26933	91	8	data	datum	NOUN
fbem-26933	91	9	falsification	falsification	NOUN
fbem-26933	91	10	or	or	CCONJ
fbem-26933	91	11	other	other	ADJ
fbem-26933	91	12	disruptions	disruption	NOUN
fbem-26933	91	13	to	to	ADP
fbem-26933	91	14	normal	normal	ADJ
fbem-26933	91	15	financial	financial	ADJ
fbem-26933	91	16	operations	operation	NOUN
fbem-26933	91	17	,	,	PUNCT
fbem-26933	91	18	severe	severe	ADJ
fbem-26933	91	19	penalties	penalty	NOUN
fbem-26933	91	20	must	must	AUX
fbem-26933	91	21	be	be	AUX
fbem-26933	91	22	imposed	impose	VERB
fbem-26933	91	23	.	.	PUNCT
fbem-26933	92	1	second	second	ADJ
fbem-26933	92	2	,	,	PUNCT
fbem-26933	92	3	complete	complete	ADJ
fbem-26933	92	4	financial	financial	ADJ
fbem-26933	92	5	information	information	NOUN
fbem-26933	92	6	should	should	AUX
fbem-26933	92	7	be	be	AUX
fbem-26933	92	8	entered	enter	VERB
fbem-26933	92	9	during	during	ADP
fbem-26933	92	10	statistical	statistical	ADJ
fbem-26933	92	11	processes	process	NOUN
fbem-26933	92	12	to	to	PART
fbem-26933	92	13	avoid	avoid	VERB
fbem-26933	92	14	potential	potential	ADJ
fbem-26933	92	15	losses	loss	NOUN
fbem-26933	92	16	due	due	ADJ
fbem-26933	92	17	to	to	ADP
fbem-26933	92	18	missing	miss	VERB
fbem-26933	92	19	data	datum	NOUN
fbem-26933	92	20	.	.	PUNCT
fbem-26933	93	1	companies	company	NOUN
fbem-26933	93	2	should	should	AUX
fbem-26933	93	3	utilize	utilize	VERB
fbem-26933	93	4	various	various	ADJ
fbem-26933	93	5	techniques	technique	NOUN
fbem-26933	93	6	and	and	CCONJ
fbem-26933	93	7	methods	method	NOUN
fbem-26933	93	8	to	to	PART
fbem-26933	93	9	strengthen	strengthen	VERB
fbem-26933	93	10	supervision	supervision	NOUN
fbem-26933	93	11	and	and	CCONJ
fbem-26933	93	12	management	management	NOUN
fbem-26933	93	13	,	,	PUNCT
fbem-26933	93	14	while	while	SCONJ
fbem-26933	93	15	also	also	ADV
fbem-26933	93	16	enhancing	enhance	VERB
fbem-26933	93	17	collaboration	collaboration	NOUN
fbem-26933	93	18	with	with	ADP
fbem-26933	93	19	regulatory	regulatory	ADJ
fbem-26933	93	20	institutions	institution	NOUN
fbem-26933	93	21	[	[	X
fbem-26933	93	22	12	12	NUM
fbem-26933	93	23	]	]	PUNCT
fbem-26933	93	24	.	.	PUNCT
fbem-26933	94	1	tax	tax	NOUN
fbem-26933	94	2	audit	audit	NOUN
fbem-26933	94	3	software	software	NOUN
fbem-26933	94	4	should	should	AUX
fbem-26933	94	5	be	be	AUX
fbem-26933	94	6	employed	employ	VERB
fbem-26933	94	7	to	to	PART
fbem-26933	94	8	collect	collect	VERB
fbem-26933	94	9	data	datum	NOUN
fbem-26933	94	10	and	and	CCONJ
fbem-26933	94	11	address	address	NOUN
fbem-26933	94	12	tax	tax	NOUN
fbem-26933	94	13	issues	issue	NOUN
fbem-26933	94	14	to	to	ADP
fbem-26933	94	15	the	the	DET
fbem-26933	94	16	greatest	great	ADJ
fbem-26933	94	17	extent	extent	NOUN
fbem-26933	94	18	possible	possible	ADJ
fbem-26933	94	19	.	.	PUNCT
fbem-26933	95	1	4.4	4.4	NUM
fbem-26933	95	2	.	.	PUNCT
fbem-26933	96	1	building	build	VERB
fbem-26933	96	2	a	a	DET
fbem-26933	96	3	rational	rational	ADJ
fbem-26933	96	4	work	work	NOUN
fbem-26933	96	5	system	system	NOUN
fbem-26933	96	6	the	the	DET
fbem-26933	96	7	deep	deep	ADJ
fbem-26933	96	8	integration	integration	NOUN
fbem-26933	96	9	of	of	ADP
fbem-26933	96	10	big	big	ADJ
fbem-26933	96	11	data	datum	NOUN
fbem-26933	96	12	technology	technology	NOUN
fbem-26933	96	13	and	and	CCONJ
fbem-26933	96	14	accounting	accounting	NOUN
fbem-26933	96	15	work	work	NOUN
fbem-26933	96	16	is	be	AUX
fbem-26933	96	17	a	a	DET
fbem-26933	96	18	driving	drive	VERB
fbem-26933	96	19	force	force	NOUN
fbem-26933	96	20	behind	behind	ADP
fbem-26933	96	21	the	the	DET
fbem-26933	96	22	innovative	innovative	ADJ
fbem-26933	96	23	development	development	NOUN
fbem-26933	96	24	of	of	ADP
fbem-26933	96	25	the	the	DET
fbem-26933	96	26	financial	financial	ADJ
fbem-26933	96	27	industry	industry	NOUN
fbem-26933	96	28	.	.	PUNCT
fbem-26933	97	1	to	to	PART
fbem-26933	97	2	achieve	achieve	VERB
fbem-26933	97	3	this	this	DET
fbem-26933	97	4	integration	integration	NOUN
fbem-26933	97	5	,	,	PUNCT
fbem-26933	97	6	a	a	DET
fbem-26933	97	7	rational	rational	ADJ
fbem-26933	97	8	accounting	accounting	NOUN
fbem-26933	97	9	work	work	NOUN
fbem-26933	97	10	system	system	NOUN
fbem-26933	97	11	and	and	CCONJ
fbem-26933	97	12	platform	platform	NOUN
fbem-26933	97	13	should	should	AUX
fbem-26933	97	14	be	be	AUX
fbem-26933	97	15	constructed	construct	VERB
fbem-26933	97	16	based	base	VERB
fbem-26933	97	17	on	on	ADP
fbem-26933	97	18	actual	actual	ADJ
fbem-26933	97	19	conditions	condition	NOUN
fbem-26933	97	20	.	.	PUNCT
fbem-26933	98	1	this	this	PRON
fbem-26933	98	2	serves	serve	VERB
fbem-26933	98	3	as	as	ADP
fbem-26933	98	4	the	the	DET
fbem-26933	98	5	foundation	foundation	NOUN
fbem-26933	98	6	for	for	ADP
fbem-26933	98	7	improving	improve	VERB
fbem-26933	98	8	efficiency	efficiency	NOUN
fbem-26933	98	9	and	and	CCONJ
fbem-26933	98	10	ensuring	ensure	VERB
fbem-26933	98	11	the	the	DET
fbem-26933	98	12	accuracy	accuracy	NOUN
fbem-26933	98	13	and	and	CCONJ
fbem-26933	98	14	security	security	NOUN
fbem-26933	98	15	of	of	ADP
fbem-26933	98	16	data	datum	NOUN
fbem-26933	98	17	.	.	PUNCT
fbem-26933	99	1	when	when	SCONJ
fbem-26933	99	2	building	build	VERB
fbem-26933	99	3	the	the	DET
fbem-26933	99	4	platform	platform	NOUN
fbem-26933	99	5	,	,	PUNCT
fbem-26933	99	6	companies	company	NOUN
fbem-26933	99	7	should	should	AUX
fbem-26933	99	8	not	not	PART
fbem-26933	99	9	be	be	AUX
fbem-26933	99	10	limited	limit	VERB
fbem-26933	99	11	to	to	ADP
fbem-26933	99	12	internal	internal	ADJ
fbem-26933	99	13	networks	network	NOUN
fbem-26933	99	14	but	but	CCONJ
fbem-26933	99	15	should	should	AUX
fbem-26933	99	16	also	also	ADV
fbem-26933	99	17	focus	focus	VERB
fbem-26933	99	18	on	on	ADP
fbem-26933	99	19	a	a	DET
fbem-26933	99	20	broader	broad	ADJ
fbem-26933	99	21	network	network	NOUN
fbem-26933	99	22	environment	environment	NOUN
fbem-26933	99	23	to	to	PART
fbem-26933	99	24	achieve	achieve	VERB
fbem-26933	99	25	interconnectedness	interconnectedness	NOUN
fbem-26933	99	26	.	.	PUNCT
fbem-26933	100	1	for	for	ADP
fbem-26933	100	2	instance	instance	NOUN
fbem-26933	100	3	,	,	PUNCT
fbem-26933	100	4	in	in	ADP
fbem-26933	100	5	the	the	DET
fbem-26933	100	6	operation	operation	NOUN
fbem-26933	100	7	of	of	ADP
fbem-26933	100	8	some	some	DET
fbem-26933	100	9	companies	company	NOUN
fbem-26933	100	10	,	,	PUNCT
fbem-26933	100	11	multiple	multiple	ADJ
fbem-26933	100	12	stages	stage	NOUN
fbem-26933	100	13	and	and	CCONJ
fbem-26933	100	14	processes	process	NOUN
fbem-26933	100	15	are	be	AUX
fbem-26933	100	16	involved	involve	VERB
fbem-26933	100	17	,	,	PUNCT
fbem-26933	100	18	such	such	ADJ
fbem-26933	100	19	as	as	ADP
fbem-26933	100	20	raw	raw	ADJ
fbem-26933	100	21	material	material	NOUN
fbem-26933	100	22	procurement	procurement	NOUN
fbem-26933	100	23	,	,	PUNCT
fbem-26933	100	24	product	product	NOUN
fbem-26933	100	25	production	production	NOUN
fbem-26933	100	26	,	,	PUNCT
fbem-26933	100	27	packaging	packaging	NOUN
fbem-26933	100	28	,	,	PUNCT
fbem-26933	100	29	sales	sale	NOUN
fbem-26933	100	30	,	,	PUNCT
fbem-26933	100	31	and	and	CCONJ
fbem-26933	100	32	transportation	transportation	NOUN
fbem-26933	100	33	.	.	PUNCT
fbem-26933	101	1	each	each	DET
fbem-26933	101	2	stage	stage	NOUN
fbem-26933	101	3	generates	generate	VERB
fbem-26933	101	4	financial	financial	ADJ
fbem-26933	101	5	data	datum	NOUN
fbem-26933	101	6	,	,	PUNCT
fbem-26933	101	7	whether	whether	SCONJ
fbem-26933	101	8	for	for	SCONJ
fbem-26933	101	9	fixed	fixed	ADJ
fbem-26933	101	10	or	or	CCONJ
fbem-26933	101	11	variable	variable	ADJ
fbem-26933	101	12	cash	cash	NOUN
fbem-26933	101	13	flows	flow	NOUN
fbem-26933	101	14	[	[	PUNCT
fbem-26933	101	15	13	13	NUM
fbem-26933	101	16	]	]	PUNCT
fbem-26933	101	17	.	.	PUNCT
fbem-26933	102	1	a	a	DET
fbem-26933	102	2	platform	platform	NOUN
fbem-26933	102	3	is	be	AUX
fbem-26933	102	4	needed	need	VERB
fbem-26933	102	5	to	to	PART
fbem-26933	102	6	link	link	VERB
fbem-26933	102	7	these	these	DET
fbem-26933	102	8	financial	financial	ADJ
fbem-26933	102	9	streams	stream	NOUN
fbem-26933	102	10	,	,	PUNCT
fbem-26933	102	11	reducing	reduce	VERB
fbem-26933	102	12	the	the	DET
fbem-26933	102	13	workload	workload	NOUN
fbem-26933	102	14	and	and	CCONJ
fbem-26933	102	15	speeding	speed	VERB
fbem-26933	102	16	up	up	ADP
fbem-26933	102	17	the	the	DET
fbem-26933	102	18	approval	approval	NOUN
fbem-26933	102	19	process	process	NOUN
fbem-26933	102	20	.	.	PUNCT
fbem-26933	103	1	data	datum	NOUN
fbem-26933	103	2	generated	generate	VERB
fbem-26933	103	3	during	during	ADP
fbem-26933	103	4	the	the	DET
fbem-26933	103	5	work	work	NOUN
fbem-26933	103	6	process	process	NOUN
fbem-26933	103	7	should	should	AUX
fbem-26933	103	8	be	be	AUX
fbem-26933	103	9	stored	store	VERB
fbem-26933	103	10	so	so	SCONJ
fbem-26933	103	11	that	that	SCONJ
fbem-26933	103	12	any	any	DET
fbem-26933	103	13	issues	issue	NOUN
fbem-26933	103	14	can	can	AUX
fbem-26933	103	15	be	be	AUX
fbem-26933	103	16	traced	trace	VERB
fbem-26933	103	17	to	to	ADP
fbem-26933	103	18	the	the	DET
fbem-26933	103	19	responsible	responsible	ADJ
fbem-26933	103	20	party	party	NOUN
fbem-26933	103	21	,	,	PUNCT
fbem-26933	103	22	minimizing	minimize	VERB
fbem-26933	103	23	losses	loss	NOUN
fbem-26933	103	24	.	.	PUNCT
fbem-26933	104	1	5	5	X
fbem-26933	104	2	.	.	X
fbem-26933	104	3	conclusion	conclusion	NOUN
fbem-26933	104	4	in	in	ADP
fbem-26933	104	5	the	the	DET
fbem-26933	104	6	development	development	NOUN
fbem-26933	104	7	process	process	NOUN
fbem-26933	104	8	of	of	ADP
fbem-26933	104	9	the	the	DET
fbem-26933	104	10	financial	financial	ADJ
fbem-26933	104	11	industry	industry	NOUN
fbem-26933	104	12	,	,	PUNCT
fbem-26933	104	13	rational	rational	ADJ
fbem-26933	104	14	application	application	NOUN
fbem-26933	104	15	of	of	ADP
fbem-26933	104	16	big	big	ADJ
fbem-26933	104	17	data	datum	NOUN
fbem-26933	104	18	technology	technology	NOUN
fbem-26933	104	19	enables	enable	VERB
fbem-26933	104	20	enterprises	enterprise	NOUN
fbem-26933	104	21	to	to	PART
fbem-26933	104	22	align	align	VERB
fbem-26933	104	23	with	with	ADP
fbem-26933	104	24	the	the	DET
fbem-26933	104	25	trends	trend	NOUN
fbem-26933	104	26	of	of	ADP
fbem-26933	104	27	the	the	DET
fbem-26933	104	28	times	time	NOUN
fbem-26933	104	29	.	.	PUNCT
fbem-26933	105	1	in	in	ADP
fbem-26933	105	2	this	this	DET
fbem-26933	105	3	context	context	NOUN
fbem-26933	105	4	,	,	PUNCT
fbem-26933	105	5	financial	financial	ADJ
fbem-26933	105	6	accounting	accounting	NOUN
fbem-26933	105	7	will	will	AUX
fbem-26933	105	8	inevitably	inevitably	ADV
fbem-26933	105	9	face	face	VERB
fbem-26933	105	10	various	various	ADJ
fbem-26933	105	11	opportunities	opportunity	NOUN
fbem-26933	105	12	and	and	CCONJ
fbem-26933	105	13	challenges	challenge	NOUN
fbem-26933	105	14	,	,	PUNCT
fbem-26933	105	15	but	but	CCONJ
fbem-26933	105	16	the	the	DET
fbem-26933	105	17	advantages	advantage	NOUN
fbem-26933	105	18	brought	bring	VERB
fbem-26933	105	19	by	by	ADP
fbem-26933	105	20	big	big	ADJ
fbem-26933	105	21	data	datum	NOUN
fbem-26933	105	22	technology	technology	NOUN
fbem-26933	105	23	to	to	ADP
fbem-26933	105	24	financial	financial	ADJ
fbem-26933	105	25	accounting	accounting	NOUN
fbem-26933	105	26	are	be	AUX
fbem-26933	105	27	undeniable	undeniable	ADJ
fbem-26933	105	28	.	.	PUNCT
fbem-26933	106	1	however	however	ADV
fbem-26933	106	2	,	,	PUNCT
fbem-26933	106	3	due	due	ADP
fbem-26933	106	4	to	to	ADP
fbem-26933	106	5	objective	objective	ADJ
fbem-26933	106	6	factors	factor	NOUN
fbem-26933	106	7	,	,	PUNCT
fbem-26933	106	8	the	the	DET
fbem-26933	106	9	development	development	NOUN
fbem-26933	106	10	of	of	ADP
fbem-26933	106	11	the	the	DET
fbem-26933	106	12	big	big	ADJ
fbem-26933	106	13	data	data	PROPN
fbem-26933	106	14	financial	financial	ADJ
fbem-26933	106	15	industry	industry	NOUN
fbem-26933	106	16	is	be	AUX
fbem-26933	106	17	relatively	relatively	ADV
fbem-26933	106	18	recent	recent	ADJ
fbem-26933	106	19	,	,	PUNCT
fbem-26933	106	20	and	and	CCONJ
fbem-26933	106	21	many	many	ADJ
fbem-26933	106	22	issues	issue	NOUN
fbem-26933	106	23	remain	remain	VERB
fbem-26933	106	24	to	to	PART
fbem-26933	106	25	be	be	AUX
fbem-26933	106	26	addressed	address	VERB
fbem-26933	106	27	.	.	PUNCT
fbem-26933	107	1	therefore	therefore	ADV
fbem-26933	107	2	,	,	PUNCT
fbem-26933	107	3	during	during	ADP
fbem-26933	107	4	the	the	DET
fbem-26933	107	5	development	development	NOUN
fbem-26933	107	6	of	of	ADP
fbem-26933	107	7	big	big	ADJ
fbem-26933	107	8	data	datum	NOUN
fbem-26933	107	9	financial	financial	ADJ
fbem-26933	107	10	accounting	accounting	NOUN
fbem-26933	107	11	,	,	PUNCT
fbem-26933	107	12	it	it	PRON
fbem-26933	107	13	is	be	AUX
fbem-26933	107	14	crucial	crucial	ADJ
fbem-26933	107	15	to	to	PART
fbem-26933	107	16	establish	establish	VERB
fbem-26933	107	17	the	the	DET
fbem-26933	107	18	correct	correct	ADJ
fbem-26933	107	19	development	development	NOUN
fbem-26933	107	20	concepts	concept	NOUN
fbem-26933	107	21	,	,	PUNCT
fbem-26933	107	22	focus	focus	VERB
fbem-26933	107	23	on	on	ADP
fbem-26933	107	24	talent	talent	NOUN
fbem-26933	107	25	cultivation	cultivation	NOUN
fbem-26933	107	26	,	,	PUNCT
fbem-26933	107	27	and	and	CCONJ
fbem-26933	107	28	build	build	VERB
fbem-26933	107	29	relevant	relevant	ADJ
fbem-26933	107	30	platforms	platform	NOUN
fbem-26933	107	31	during	during	ADP
fbem-26933	107	32	the	the	DET
fbem-26933	107	33	operation	operation	NOUN
fbem-26933	107	34	of	of	ADP
fbem-26933	107	35	big	big	ADJ
fbem-26933	107	36	data	datum	NOUN
fbem-26933	107	37	to	to	PART
fbem-26933	107	38	ensure	ensure	VERB
fbem-26933	107	39	data	datum	NOUN
fbem-26933	107	40	authenticity	authenticity	NOUN
fbem-26933	107	41	,	,	PUNCT
fbem-26933	107	42	thus	thus	ADV
fbem-26933	107	43	bringing	bring	VERB
fbem-26933	107	44	more	more	ADJ
fbem-26933	107	45	economic	economic	ADJ
fbem-26933	107	46	benefits	benefit	NOUN
fbem-26933	107	47	to	to	ADP
fbem-26933	107	48	enterprises	enterprise	NOUN
fbem-26933	107	49	.	.	PUNCT
fbem-26933	108	1	references	reference	NOUN
fbem-26933	108	2	[	[	X
fbem-26933	108	3	1	1	NUM
fbem-26933	108	4	]	]	PUNCT
fbem-26933	108	5	deniswara	deniswara	NOUN
fbem-26933	108	6	,	,	PUNCT
fbem-26933	108	7	k.	k.	PROPN
fbem-26933	108	8	,	,	PUNCT
fbem-26933	108	9	handoko	handoko	PROPN
fbem-26933	108	10	,	,	PUNCT
fbem-26933	108	11	b.	b.	PROPN
fbem-26933	108	12	l.	l.	PROPN
fbem-26933	108	13	,	,	PUNCT
fbem-26933	108	14	&	&	CCONJ
fbem-26933	108	15	mulyawan	mulyawan	PROPN
fbem-26933	108	16	,	,	PUNCT
fbem-26933	108	17	a.	a.	NOUN
fbem-26933	108	18	n.	n.	NOUN
fbem-26933	108	19	(	(	PUNCT
fbem-26933	108	20	2020	2020	NUM
fbem-26933	108	21	)	)	PUNCT
fbem-26933	108	22	.	.	PUNCT
fbem-26933	109	1	big	big	ADJ
fbem-26933	109	2	data	datum	NOUN
fbem-26933	109	3	analytics	analytic	NOUN
fbem-26933	109	4	:	:	PUNCT
fbem-26933	109	5	literature	literature	NOUN
fbem-26933	109	6	study	study	NOUN
fbem-26933	109	7	on	on	ADP
fbem-26933	109	8	how	how	SCONJ
fbem-26933	109	9	big	big	ADJ
fbem-26933	109	10	data	datum	NOUN
fbem-26933	109	11	works	work	VERB
fbem-26933	109	12	towards	towards	ADP
fbem-26933	109	13	accountant	accountant	NOUN
fbem-26933	109	14	millennial	millennial	ADJ
fbem-26933	109	15	generation	generation	NOUN
fbem-26933	109	16	.	.	PUNCT
fbem-26933	110	1	international	international	ADJ
fbem-26933	110	2	journal	journal	PROPN
fbem-26933	110	3	of	of	ADP
fbem-26933	110	4	management	management	NOUN
fbem-26933	110	5	,	,	PUNCT
fbem-26933	110	6	11(5	11(5	NUM
fbem-26933	110	7	)	)	PUNCT
fbem-26933	110	8	,	,	PUNCT
fbem-26933	110	9	376–389	376–389	NUM
fbem-26933	110	10	.	.	PUNCT
fbem-26933	111	1	[	[	X
fbem-26933	111	2	2	2	NUM
fbem-26933	111	3	]	]	X
fbem-26933	111	4	zhang	zhang	PROPN
fbem-26933	111	5	,	,	PUNCT
fbem-26933	111	6	shucai	shucai	NOUN
fbem-26933	111	7	.	.	PUNCT
fbem-26933	111	8	(	(	PUNCT
fbem-26933	111	9	2022	2022	NUM
fbem-26933	111	10	)	)	PUNCT
fbem-26933	111	11	.	.	PUNCT
fbem-26933	111	12	innovation	innovation	NOUN
fbem-26933	111	13	of	of	ADP
fbem-26933	111	14	digital	digital	ADJ
fbem-26933	111	15	financial	financial	ADJ
fbem-26933	111	16	accounting	accounting	NOUN
fbem-26933	111	17	model	model	NOUN
fbem-26933	111	18	under	under	ADP
fbem-26933	111	19	the	the	DET
fbem-26933	111	20	background	background	NOUN
fbem-26933	111	21	of	of	ADP
fbem-26933	111	22	the	the	DET
fbem-26933	111	23	era	era	NOUN
fbem-26933	111	24	of	of	ADP
fbem-26933	111	25	big	big	ADJ
fbem-26933	111	26	data	datum	NOUN
fbem-26933	111	27	.	.	PUNCT
fbem-26933	112	1	jilin	jilin	PROPN
fbem-26933	112	2	financial	financial	PROPN
fbem-26933	112	3	research	research	PROPN
fbem-26933	112	4	,	,	PUNCT
fbem-26933	112	5	(	(	PUNCT
fbem-26933	112	6	12	12	NUM
fbem-26933	112	7	)	)	PUNCT
fbem-26933	112	8	,	,	PUNCT
fbem-26933	112	9	29	29	NUM
fbem-26933	112	10	-	-	SYM
fbem-26933	112	11	32	32	NUM
fbem-26933	112	12	.	.	PUNCT
fbem-26933	113	1	[	[	X
fbem-26933	113	2	3	3	NUM
fbem-26933	113	3	]	]	X
fbem-26933	113	4	mckinney	mckinney	PROPN
fbem-26933	113	5	,	,	PUNCT
fbem-26933	113	6	e.	e.	PROPN
fbem-26933	113	7	,	,	PUNCT
fbem-26933	113	8	yoos	yoos	PROPN
fbem-26933	113	9	,	,	PUNCT
fbem-26933	113	10	c.	c.	PROPN
fbem-26933	113	11	j.	j.	PROPN
fbem-26933	113	12	,	,	PUNCT
fbem-26933	113	13	&	&	CCONJ
fbem-26933	113	14	snead	snead	PROPN
fbem-26933	113	15	,	,	PUNCT
fbem-26933	113	16	k.	k.	PROPN
fbem-26933	113	17	(	(	PUNCT
fbem-26933	113	18	2017	2017	NUM
fbem-26933	113	19	)	)	PUNCT
fbem-26933	113	20	.	.	PUNCT
fbem-26933	114	1	the	the	DET
fbem-26933	114	2	need	need	NOUN
fbem-26933	114	3	for	for	ADP
fbem-26933	114	4	‘	'	PUNCT
fbem-26933	114	5	skeptical	skeptical	ADJ
fbem-26933	114	6	’	'	PUNCT
fbem-26933	114	7	accountants	accountant	NOUN
fbem-26933	114	8	in	in	ADP
fbem-26933	114	9	the	the	DET
fbem-26933	114	10	era	era	NOUN
fbem-26933	114	11	of	of	ADP
fbem-26933	114	12	big	big	ADJ
fbem-26933	114	13	data	datum	NOUN
fbem-26933	114	14	.	.	PUNCT
fbem-26933	115	1	journal	journal	NOUN
fbem-26933	115	2	of	of	ADP
fbem-26933	115	3	accounting	accounting	NOUN
fbem-26933	115	4	education	education	NOUN
fbem-26933	115	5	,	,	PUNCT
fbem-26933	115	6	38	38	NUM
fbem-26933	115	7	,	,	PUNCT
fbem-26933	115	8	63–80	63–80	NUM
fbem-26933	115	9	.	.	PUNCT
fbem-26933	116	1	[	[	X
fbem-26933	116	2	4	4	NUM
fbem-26933	116	3	]	]	X
fbem-26933	116	4	wang	wang	PROPN
fbem-26933	116	5	,	,	PUNCT
fbem-26933	116	6	jing	jing	PROPN
fbem-26933	116	7	.	.	PUNCT
fbem-26933	117	1	(	(	PUNCT
fbem-26933	117	2	2023	2023	NUM
fbem-26933	117	3	)	)	PUNCT
fbem-26933	117	4	.	.	PUNCT
fbem-26933	118	1	opportunities	opportunity	NOUN
fbem-26933	118	2	and	and	CCONJ
fbem-26933	118	3	challenges	challenge	NOUN
fbem-26933	118	4	for	for	ADP
fbem-26933	118	5	financial	financial	ADJ
fbem-26933	118	6	accounting	accounting	NOUN
fbem-26933	118	7	in	in	ADP
fbem-26933	118	8	the	the	DET
fbem-26933	118	9	era	era	NOUN
fbem-26933	118	10	of	of	ADP
fbem-26933	118	11	big	big	ADJ
fbem-26933	118	12	data	datum	NOUN
fbem-26933	118	13	.	.	PUNCT
fbem-26933	119	1	finance	finance	NOUN
fbem-26933	119	2	guest	guest	NOUN
fbem-26933	119	3	,	,	PUNCT
fbem-26933	119	4	(	(	PUNCT
fbem-26933	119	5	09	09	NUM
fbem-26933	119	6	)	)	PUNCT
fbem-26933	119	7	,	,	PUNCT
fbem-26933	119	8	10	10	NUM
fbem-26933	119	9	-	-	SYM
fbem-26933	119	10	12	12	NUM
fbem-26933	119	11	.	.	PUNCT
fbem-26933	120	1	[	[	X
fbem-26933	120	2	5	5	NUM
fbem-26933	120	3	]	]	PUNCT
fbem-26933	120	4	katsouda	katsouda	NOUN
fbem-26933	120	5	,	,	PUNCT
fbem-26933	120	6	m.	m.	NOUN
fbem-26933	120	7	,	,	PUNCT
fbem-26933	120	8	kollias	kollias	PROPN
fbem-26933	120	9	,	,	PUNCT
fbem-26933	120	10	k.	k.	PROPN
fbem-26933	120	11	,	,	PUNCT
fbem-26933	120	12	halkiopoulos	halkiopoulos	PROPN
fbem-26933	120	13	,	,	PUNCT
fbem-26933	120	14	c.	c.	PROPN
fbem-26933	120	15	,	,	PUNCT
fbem-26933	120	16	&	&	CCONJ
fbem-26933	120	17	boutsinas	boutsinas	PROPN
fbem-26933	120	18	,	,	PUNCT
fbem-26933	120	19	b.	b.	PROPN
fbem-26933	120	20	(	(	PUNCT
fbem-26933	120	21	2024	2024	NUM
fbem-26933	120	22	)	)	PUNCT
fbem-26933	120	23	.	.	PUNCT
fbem-26933	121	1	mining	mining	NOUN
fbem-26933	121	2	association	association	NOUN
fbem-26933	121	3	of	of	ADP
fbem-26933	121	4	outliers	outlier	NOUN
fbem-26933	121	5	in	in	ADP
fbem-26933	121	6	time	time	NOUN
fbem-26933	121	7	series	series	PROPN
fbem-26933	121	8	.	.	PUNCT
fbem-26933	122	1	springer	springer	NOUN
fbem-26933	122	2	proceedings	proceeding	NOUN
fbem-26933	122	3	in	in	ADP
fbem-26933	122	4	business	business	NOUN
fbem-26933	122	5	and	and	CCONJ
fbem-26933	122	6	economics	economic	NOUN
fbem-26933	122	7	,	,	PUNCT
fbem-26933	122	8	7	7	NUM
fbem-26933	122	9	,	,	PUNCT
fbem-26933	122	10	433–444	433–444	NUM
fbem-26933	122	11	.	.	PUNCT
fbem-26933	123	1	[	[	X
fbem-26933	123	2	6	6	NUM
fbem-26933	123	3	]	]	X
fbem-26933	123	4	roch	roch	PROPN
fbem-26933	123	5	.	.	PUNCT
fbem-26933	124	1	(	(	PUNCT
fbem-26933	124	2	2023	2023	NUM
fbem-26933	124	3	)	)	PUNCT
fbem-26933	124	4	.	.	PUNCT
fbem-26933	125	1	opportunities	opportunity	NOUN
fbem-26933	125	2	,	,	PUNCT
fbem-26933	125	3	challenges	challenge	NOUN
fbem-26933	125	4	and	and	CCONJ
fbem-26933	125	5	countermeasures	countermeasure	NOUN
fbem-26933	125	6	of	of	ADP
fbem-26933	125	7	management	management	NOUN
fbem-26933	125	8	accounting	accounting	NOUN
fbem-26933	125	9	in	in	ADP
fbem-26933	125	10	the	the	DET
fbem-26933	125	11	era	era	NOUN
fbem-26933	125	12	of	of	ADP
fbem-26933	125	13	big	big	ADJ
fbem-26933	125	14	data	datum	NOUN
fbem-26933	125	15	.	.	PUNCT
fbem-26933	126	1	marketing	marketing	NOUN
fbem-26933	126	2	industry	industry	NOUN
fbem-26933	126	3	,	,	PUNCT
fbem-26933	126	4	(	(	PUNCT
fbem-26933	126	5	03	03	NUM
fbem-26933	126	6	)	)	PUNCT
fbem-26933	126	7	,	,	PUNCT
fbem-26933	126	8	35	35	NUM
fbem-26933	126	9	-	-	SYM
fbem-26933	126	10	37	37	NUM
fbem-26933	126	11	.	.	PUNCT
fbem-26933	127	1	[	[	X
fbem-26933	127	2	7	7	NUM
fbem-26933	127	3	]	]	SYM
fbem-26933	127	4	agustí	agustí	NOUN
fbem-26933	127	5	,	,	PUNCT
fbem-26933	127	6	m.	m.	NOUN
fbem-26933	127	7	a.	a.	PROPN
fbem-26933	127	8	,	,	PUNCT
fbem-26933	127	9	&	&	CCONJ
fbem-26933	127	10	orta	orta	PROPN
fbem-26933	127	11	-	-	PUNCT
fbem-26933	127	12	pérez	pérez	NOUN
fbem-26933	127	13	,	,	PUNCT
fbem-26933	127	14	m.	m.	NOUN
fbem-26933	127	15	(	(	PUNCT
fbem-26933	127	16	2023	2023	NUM
fbem-26933	127	17	)	)	PUNCT
fbem-26933	127	18	.	.	PUNCT
fbem-26933	128	1	big	big	ADJ
fbem-26933	128	2	data	datum	NOUN
fbem-26933	128	3	and	and	CCONJ
fbem-26933	128	4	artificial	artificial	ADJ
fbem-26933	128	5	intelligence	intelligence	NOUN
fbem-26933	128	6	in	in	ADP
fbem-26933	128	7	the	the	DET
fbem-26933	128	8	fields	field	NOUN
fbem-26933	128	9	of	of	ADP
fbem-26933	128	10	accounting	accounting	NOUN
fbem-26933	128	11	and	and	CCONJ
fbem-26933	128	12	auditing	auditing	NOUN
fbem-26933	128	13	:	:	PUNCT
fbem-26933	128	14	a	a	DET
fbem-26933	128	15	bibliometric	bibliometric	ADJ
fbem-26933	128	16	analysis	analysis	NOUN
fbem-26933	128	17	.	.	PUNCT
fbem-26933	129	1	revista	revista	PROPN
fbem-26933	129	2	espanola	espanola	PROPN
fbem-26933	129	3	de	de	PROPN
fbem-26933	129	4	financiacion	financiacion	PROPN
fbem-26933	129	5	y	y	PROPN
fbem-26933	129	6	contabilidad	contabilidad	PROPN
fbem-26933	129	7	,	,	PUNCT
fbem-26933	129	8	52(3	52(3	NOUN
fbem-26933	129	9	)	)	PUNCT
fbem-26933	129	10	,	,	PUNCT
fbem-26933	129	11	412–438	412–438	NUM
fbem-26933	129	12	.	.	PUNCT
fbem-26933	130	1	[	[	X
fbem-26933	130	2	8	8	NUM
fbem-26933	130	3	]	]	SYM
fbem-26933	130	4	yigitbasioglu	yigitbasioglu	NOUN
fbem-26933	130	5	,	,	PUNCT
fbem-26933	130	6	o.	o.	NOUN
fbem-26933	130	7	,	,	PUNCT
fbem-26933	130	8	green	green	ADJ
fbem-26933	130	9	,	,	PUNCT
fbem-26933	130	10	p.	p.	PROPN
fbem-26933	130	11	,	,	PUNCT
fbem-26933	130	12	&	&	CCONJ
fbem-26933	130	13	cheung	cheung	PROPN
fbem-26933	130	14	,	,	PUNCT
fbem-26933	130	15	m.	m.	PROPN
fbem-26933	130	16	y.	y.	PROPN
fbem-26933	130	17	d.	d.	PROPN
fbem-26933	130	18	(	(	PUNCT
fbem-26933	130	19	2023	2023	NUM
fbem-26933	130	20	)	)	PUNCT
fbem-26933	130	21	.	.	PUNCT
fbem-26933	131	1	digital	digital	ADJ
fbem-26933	131	2	transformation	transformation	NOUN
fbem-26933	131	3	and	and	CCONJ
fbem-26933	131	4	accountants	accountant	NOUN
fbem-26933	131	5	as	as	ADP
fbem-26933	131	6	advisors	advisor	NOUN
fbem-26933	131	7	.	.	PUNCT
fbem-26933	132	1	accounting	accounting	NOUN
fbem-26933	132	2	,	,	PUNCT
fbem-26933	132	3	auditing	auditing	NOUN
fbem-26933	132	4	and	and	CCONJ
fbem-26933	132	5	accountability	accountability	NOUN
fbem-26933	132	6	journal	journal	NOUN
fbem-26933	132	7	,	,	PUNCT
fbem-26933	132	8	36(1	36(1	NUM
fbem-26933	132	9	)	)	PUNCT
fbem-26933	132	10	,	,	PUNCT
fbem-26933	132	11	209–237	209–237	NUM
fbem-26933	132	12	.	.	PUNCT
fbem-26933	133	1	[	[	X
fbem-26933	133	2	9	9	NUM
fbem-26933	133	3	]	]	X
fbem-26933	133	4	oyewo	oyewo	PROPN
fbem-26933	133	5	,	,	PUNCT
fbem-26933	133	6	b.	b.	PROPN
fbem-26933	133	7	,	,	PUNCT
fbem-26933	133	8	ajibola	ajibola	PROPN
fbem-26933	133	9	,	,	PUNCT
fbem-26933	133	10	o.	o.	PROPN
fbem-26933	133	11	,	,	PUNCT
fbem-26933	133	12	&	&	CCONJ
fbem-26933	133	13	ajape	ajape	NOUN
fbem-26933	133	14	,	,	PUNCT
fbem-26933	133	15	m.	m.	NOUN
fbem-26933	133	16	(	(	PUNCT
fbem-26933	133	17	2021	2021	NUM
fbem-26933	133	18	)	)	PUNCT
fbem-26933	133	19	.	.	PUNCT
fbem-26933	134	1	characteristics	characteristic	NOUN
fbem-26933	134	2	of	of	ADP
fbem-26933	134	3	consulting	consult	VERB
fbem-26933	134	4	firms	firm	NOUN
fbem-26933	134	5	associated	associate	VERB
fbem-26933	134	6	with	with	ADP
fbem-26933	134	7	the	the	DET
fbem-26933	134	8	diffusion	diffusion	NOUN
fbem-26933	134	9	of	of	ADP
fbem-26933	134	10	big	big	ADJ
fbem-26933	134	11	data	datum	NOUN
fbem-26933	134	12	analytics	analytic	NOUN
fbem-26933	134	13	.	.	PUNCT
fbem-26933	135	1	journal	journal	PROPN
fbem-26933	135	2	of	of	ADP
fbem-26933	135	3	asian	asian	ADJ
fbem-26933	135	4	business	business	NOUN
fbem-26933	135	5	and	and	CCONJ
fbem-26933	135	6	economic	economic	ADJ
fbem-26933	135	7	studies	study	NOUN
fbem-26933	135	8	,	,	PUNCT
fbem-26933	135	9	28(4	28(4	NUM
fbem-26933	135	10	)	)	PUNCT
fbem-26933	135	11	,	,	PUNCT
fbem-26933	135	12	281–302	281–302	NUM
fbem-26933	135	13	.	.	PUNCT
fbem-26933	136	1	[	[	X
fbem-26933	136	2	10	10	NUM
fbem-26933	136	3	]	]	SYM
fbem-26933	136	4	yang	yang	PROPN
fbem-26933	136	5	,	,	PUNCT
fbem-26933	136	6	qingqing	qingqing	PROPN
fbem-26933	136	7	.	.	PROPN
fbem-26933	136	8	,	,	PUNCT
fbem-26933	136	9	&	&	CCONJ
fbem-26933	136	10	fan	fan	PROPN
fbem-26933	136	11	,	,	PUNCT
fbem-26933	136	12	ziqi	ziqi	PROPN
fbem-26933	136	13	.	.	PUNCT
fbem-26933	137	1	(	(	PUNCT
fbem-26933	137	2	2018	2018	NUM
fbem-26933	137	3	)	)	PUNCT
fbem-26933	137	4	.	.	PUNCT
fbem-26933	138	1	on	on	ADP
fbem-26933	138	2	the	the	DET
fbem-26933	138	3	opportunities	opportunity	NOUN
fbem-26933	138	4	and	and	CCONJ
fbem-26933	138	5	challenges	challenge	NOUN
fbem-26933	138	6	of	of	ADP
fbem-26933	138	7	financial	financial	ADJ
fbem-26933	138	8	accounting	accounting	NOUN
fbem-26933	138	9	in	in	ADP
fbem-26933	138	10	the	the	DET
fbem-26933	138	11	era	era	NOUN
fbem-26933	138	12	of	of	ADP
fbem-26933	138	13	big	big	ADJ
fbem-26933	138	14	data	datum	NOUN
fbem-26933	138	15	.	.	PUNCT
fbem-26933	139	1	times	times	PROPN
fbem-26933	139	2	finance	finance	PROPN
fbem-26933	139	3	,	,	PUNCT
fbem-26933	139	4	(	(	PUNCT
fbem-26933	139	5	20	20	NUM
fbem-26933	139	6	)	)	PUNCT
fbem-26933	139	7	,	,	PUNCT
fbem-26933	139	8	255	255	NUM
fbem-26933	139	9	.	.	PUNCT
fbem-26933	140	1	[	[	X
fbem-26933	140	2	11	11	NUM
fbem-26933	140	3	]	]	PUNCT
fbem-26933	140	4	nyman	nyman	PROPN
fbem-26933	140	5	,	,	PUNCT
fbem-26933	140	6	r.	r.	PROPN
fbem-26933	140	7	,	,	PUNCT
fbem-26933	140	8	kapadia	kapadia	PROPN
fbem-26933	140	9	,	,	PUNCT
fbem-26933	140	10	s.	s.	PROPN
fbem-26933	140	11	,	,	PUNCT
fbem-26933	140	12	&	&	CCONJ
fbem-26933	140	13	tuckett	tuckett	PROPN
fbem-26933	140	14	,	,	PUNCT
fbem-26933	140	15	d.	d.	NOUN
fbem-26933	140	16	(	(	PUNCT
fbem-26933	140	17	2021	2021	NUM
fbem-26933	140	18	)	)	PUNCT
fbem-26933	140	19	.	.	PUNCT
fbem-26933	141	1	news	news	NOUN
fbem-26933	141	2	and	and	CCONJ
fbem-26933	141	3	narratives	narrative	NOUN
fbem-26933	141	4	in	in	ADP
fbem-26933	141	5	financial	financial	ADJ
fbem-26933	141	6	systems	system	NOUN
fbem-26933	141	7	:	:	PUNCT
fbem-26933	141	8	exploiting	exploit	VERB
fbem-26933	141	9	big	big	ADJ
fbem-26933	141	10	data	datum	NOUN
fbem-26933	141	11	for	for	ADP
fbem-26933	141	12	systemic	systemic	ADJ
fbem-26933	141	13	risk	risk	NOUN
fbem-26933	141	14	assessment	assessment	NOUN
fbem-26933	141	15	.	.	PUNCT
fbem-26933	142	1	journal	journal	NOUN
fbem-26933	142	2	of	of	ADP
fbem-26933	142	3	economic	economic	ADJ
fbem-26933	142	4	dynamics	dynamic	NOUN
fbem-26933	142	5	and	and	CCONJ
fbem-26933	142	6	control	control	NOUN
fbem-26933	142	7	,	,	PUNCT
fbem-26933	142	8	127	127	NUM
fbem-26933	142	9	,	,	PUNCT
fbem-26933	142	10	104119	104119	NUM
fbem-26933	142	11	.	.	PUNCT
fbem-26933	143	1	[	[	X
fbem-26933	143	2	12	12	NUM
fbem-26933	143	3	]	]	X
fbem-26933	143	4	kend	kend	NOUN
fbem-26933	143	5	,	,	PUNCT
fbem-26933	143	6	m.	m.	NOUN
fbem-26933	143	7	,	,	PUNCT
fbem-26933	143	8	&	&	CCONJ
fbem-26933	143	9	nguyen	nguyen	PROPN
fbem-26933	143	10	,	,	PUNCT
fbem-26933	143	11	l.	l.	PROPN
fbem-26933	143	12	a.	a.	PROPN
fbem-26933	143	13	(	(	PUNCT
fbem-26933	143	14	2020	2020	NUM
fbem-26933	143	15	)	)	PUNCT
fbem-26933	143	16	.	.	PUNCT
fbem-26933	144	1	big	big	ADJ
fbem-26933	144	2	data	datum	NOUN
fbem-26933	144	3	analytics	analytic	NOUN
fbem-26933	144	4	and	and	CCONJ
fbem-26933	144	5	other	other	ADJ
fbem-26933	144	6	emerging	emerge	VERB
fbem-26933	144	7	technologies	technology	NOUN
fbem-26933	144	8	:	:	PUNCT
fbem-26933	144	9	the	the	DET
fbem-26933	144	10	impact	impact	NOUN
fbem-26933	144	11	on	on	ADP
fbem-26933	144	12	the	the	DET
fbem-26933	144	13	australian	australian	ADJ
fbem-26933	144	14	audit	audit	NOUN
fbem-26933	144	15	and	and	CCONJ
fbem-26933	144	16	assurance	assurance	NOUN
fbem-26933	144	17	profession	profession	NOUN
fbem-26933	144	18	.	.	PUNCT
fbem-26933	145	1	australian	australian	ADJ
fbem-26933	145	2	accounting	accounting	NOUN
fbem-26933	145	3	review	review	PROPN
fbem-26933	145	4	,	,	PUNCT
fbem-26933	145	5	30(4	30(4	NUM
fbem-26933	145	6	)	)	PUNCT
fbem-26933	145	7	,	,	PUNCT
fbem-26933	145	8	269–282	269–282	NUM
fbem-26933	145	9	.	.	PUNCT
fbem-26933	146	1	[	[	X
fbem-26933	146	2	13	13	NUM
fbem-26933	146	3	]	]	SYM
fbem-26933	146	4	yang	yang	PROPN
fbem-26933	146	5	,	,	PUNCT
fbem-26933	146	6	yang	yang	PROPN
fbem-26933	146	7	.	.	PUNCT
fbem-26933	146	8	(	(	PUNCT
fbem-26933	146	9	2023	2023	NUM
fbem-26933	146	10	)	)	PUNCT
fbem-26933	146	11	.	.	PUNCT
fbem-26933	147	1	opportunities	opportunity	NOUN
fbem-26933	147	2	and	and	CCONJ
fbem-26933	147	3	challenges	challenge	NOUN
fbem-26933	147	4	for	for	ADP
fbem-26933	147	5	financial	financial	ADJ
fbem-26933	147	6	accounting	accounting	NOUN
fbem-26933	147	7	in	in	ADP
fbem-26933	147	8	the	the	DET
fbem-26933	147	9	era	era	NOUN
fbem-26933	147	10	of	of	ADP
fbem-26933	147	11	big	big	ADJ
fbem-26933	147	12	data	datum	NOUN
fbem-26933	147	13	.	.	PUNCT
fbem-26933	148	1	marketing	marketing	NOUN
fbem-26933	148	2	industry	industry	NOUN
fbem-26933	148	3	,	,	PUNCT
fbem-26933	148	4	(	(	PUNCT
fbem-26933	148	5	07	07	NUM
fbem-26933	148	6	)	)	PUNCT
fbem-26933	148	7	,	,	PUNCT
fbem-26933	148	8	23	23	NUM
fbem-26933	148	9	-	-	SYM
fbem-26933	148	10	25	25	NUM
fbem-26933	148	11	.	.	PUNCT