id	sid	tid	token	lemma	pos
gujaf-427	1	1	microsoft	microsoft	PROPN
gujaf-427	1	2	word	word	NOUN
gujaf-427	1	3	upload	upload	VERB
gujaf-427	1	4	to	to	ADP
gujaf-427	1	5	me	i	PRON
gujaf-427	1	6	hassan	hassan	ADJ
gujaf-427	1	7	gujaf	gujaf	NOUN
gujaf-427	1	8	vol	vol	NOUN
gujaf-427	1	9	6	6	NUM
gujaf-427	1	10	issue	issue	NOUN
gujaf-427	1	11	2	2	NUM
gujaf-427	1	12	april	april	PROPN
gujaf-427	1	13	mr	mr	PROPN
gujaf-427	1	14	hassan	hassan	PROPN
gujaf-427	1	15	2222[1	2222[1	NUM
gujaf-427	1	16	]	]	X
gujaf-427	1	17	gusau	gusau	ADJ
gujaf-427	1	18	journal	journal	NOUN
gujaf-427	1	19	of	of	ADP
gujaf-427	1	20	accounting	accounting	NOUN
gujaf-427	1	21	and	and	CCONJ
gujaf-427	1	22	finance	finance	NOUN
gujaf-427	1	23	,	,	PUNCT
gujaf-427	1	24	vol.6	vol.6	PROPN
gujaf-427	1	25	,	,	PUNCT
gujaf-427	1	26	issue	issue	NOUN
gujaf-427	1	27	2	2	NUM
gujaf-427	1	28	,	,	PUNCT
gujaf-427	1	29	april	april	PROPN
gujaf-427	1	30	,	,	PUNCT
gujaf-427	1	31	2025	2025	NUM
gujaf-427	1	32	242	242	NUM
gujaf-427	1	33	cash	cash	NOUN
gujaf-427	1	34	management	management	NOUN
gujaf-427	1	35	policies	policy	NOUN
gujaf-427	1	36	and	and	CCONJ
gujaf-427	1	37	accountability	accountability	NOUN
gujaf-427	1	38	among	among	ADP
gujaf-427	1	39	federal	federal	ADJ
gujaf-427	1	40	ministries	ministry	NOUN
gujaf-427	1	41	,	,	PUNCT
gujaf-427	1	42	departments	department	NOUN
gujaf-427	1	43	,	,	PUNCT
gujaf-427	1	44	and	and	CCONJ
gujaf-427	1	45	agencies	agency	NOUN
gujaf-427	1	46	in	in	ADP
gujaf-427	1	47	ondo	ondo	PROPN
gujaf-427	1	48	state	state	PROPN
gujaf-427	1	49	,	,	PUNCT
gujaf-427	1	50	nigeria	nigeria	PROPN
gujaf-427	1	51	adesanmi	adesanmi	PROPN
gujaf-427	1	52	timothy	timothy	PROPN
gujaf-427	1	53	adegbayibi	adegbayibi	PROPN
gujaf-427	1	54	department	department	PROPN
gujaf-427	1	55	of	of	ADP
gujaf-427	1	56	accounting	accounting	NOUN
gujaf-427	1	57	,	,	PUNCT
gujaf-427	1	58	faculty	faculty	NOUN
gujaf-427	1	59	of	of	ADP
gujaf-427	1	60	administration	administration	NOUN
gujaf-427	1	61	and	and	CCONJ
gujaf-427	1	62	management	management	NOUN
gujaf-427	1	63	sciences	science	NOUN
gujaf-427	1	64	,	,	PUNCT
gujaf-427	1	65	adekunle	adekunle	PROPN
gujaf-427	1	66	ajasin	ajasin	PROPN
gujaf-427	1	67	university	university	PROPN
gujaf-427	1	68	akungba	akungba	NOUN
gujaf-427	1	69	-	-	PUNCT
gujaf-427	1	70	akoko	akoko	NOUN
gujaf-427	1	71	,	,	PUNCT
gujaf-427	1	72	ondo	ondo	NOUN
gujaf-427	1	73	state	state	NOUN
gujaf-427	1	74	,	,	PUNCT
gujaf-427	1	75	nigeria	nigeria	PROPN
gujaf-427	1	76	adesanmi.adegbayibi@aaua.edu.ng	adesanmi.adegbayibi@aaua.edu.ng	NOUN
gujaf-427	1	77	;	;	PUNCT
gujaf-427	1	78	https://orcid.0rg/0000	https://orcid.0rg/0000	PROPN
gujaf-427	1	79	-	-	PUNCT
gujaf-427	1	80	0002	0002	NUM
gujaf-427	1	81	-	-	PUNCT
gujaf-427	1	82	6330	6330	NUM
gujaf-427	1	83	-	-	SYM
gujaf-427	1	84	2976	2976	NUM
gujaf-427	1	85	+2348030572602	+2348030572602	NUM
gujaf-427	1	86	,	,	PUNCT
gujaf-427	1	87	toyin	toyin	NOUN
gujaf-427	1	88	emmanuel	emmanuel	PROPN
gujaf-427	1	89	apeko	apeko	PROPN
gujaf-427	1	90	department	department	PROPN
gujaf-427	1	91	of	of	ADP
gujaf-427	1	92	accounting	accounting	NOUN
gujaf-427	1	93	,	,	PUNCT
gujaf-427	1	94	faculty	faculty	NOUN
gujaf-427	1	95	of	of	ADP
gujaf-427	1	96	administration	administration	NOUN
gujaf-427	1	97	and	and	CCONJ
gujaf-427	1	98	management	management	NOUN
gujaf-427	1	99	sciences	science	NOUN
gujaf-427	1	100	,	,	PUNCT
gujaf-427	1	101	adekunle	adekunle	PROPN
gujaf-427	1	102	ajasin	ajasin	PROPN
gujaf-427	1	103	university	university	PROPN
gujaf-427	1	104	,	,	PUNCT
gujaf-427	1	105	akungba	akungba	NOUN
gujaf-427	1	106	-	-	PUNCT
gujaf-427	1	107	akoko	akoko	NOUN
gujaf-427	1	108	,	,	PUNCT
gujaf-427	1	109	ondo	ondo	NOUN
gujaf-427	1	110	state	state	PROPN
gujaf-427	1	111	,	,	PUNCT
gujaf-427	1	112	nigeria	nigeria	PROPN
gujaf-427	1	113	https://doi.org/10.57233/gujaf.v6i2.16	https://doi.org/10.57233/gujaf.v6i2.16	PROPN
gujaf-427	1	114	,	,	PUNCT
gujaf-427	1	115	abstract	abstract	ADJ
gujaf-427	1	116	cash	cash	NOUN
gujaf-427	1	117	misappropriation	misappropriation	NOUN
gujaf-427	1	118	allegations	allegation	NOUN
gujaf-427	1	119	have	have	AUX
gujaf-427	1	120	rocked	rock	VERB
gujaf-427	1	121	the	the	DET
gujaf-427	1	122	public	public	ADJ
gujaf-427	1	123	sector	sector	NOUN
gujaf-427	1	124	,	,	PUNCT
gujaf-427	1	125	and	and	CCONJ
gujaf-427	1	126	this	this	PRON
gujaf-427	1	127	has	have	AUX
gujaf-427	1	128	continued	continue	VERB
gujaf-427	1	129	to	to	PART
gujaf-427	1	130	threaten	threaten	VERB
gujaf-427	1	131	the	the	DET
gujaf-427	1	132	accountability	accountability	NOUN
gujaf-427	1	133	obligation	obligation	NOUN
gujaf-427	1	134	of	of	ADP
gujaf-427	1	135	the	the	DET
gujaf-427	1	136	government	government	NOUN
gujaf-427	1	137	.	.	PUNCT
gujaf-427	2	1	to	to	PART
gujaf-427	2	2	redeem	redeem	VERB
gujaf-427	2	3	their	their	PRON
gujaf-427	2	4	image	image	NOUN
gujaf-427	2	5	,	,	PUNCT
gujaf-427	2	6	governments	government	NOUN
gujaf-427	2	7	have	have	AUX
gujaf-427	2	8	continued	continue	VERB
gujaf-427	2	9	introducing	introduce	VERB
gujaf-427	2	10	policies	policy	NOUN
gujaf-427	2	11	to	to	PART
gujaf-427	2	12	reduce	reduce	VERB
gujaf-427	2	13	financial	financial	ADJ
gujaf-427	2	14	leakages	leakage	NOUN
gujaf-427	2	15	and	and	CCONJ
gujaf-427	2	16	promote	promote	VERB
gujaf-427	2	17	accountability	accountability	NOUN
gujaf-427	2	18	in	in	ADP
gujaf-427	2	19	the	the	DET
gujaf-427	2	20	management	management	NOUN
gujaf-427	2	21	of	of	ADP
gujaf-427	2	22	public	public	ADJ
gujaf-427	2	23	funds	fund	NOUN
gujaf-427	2	24	.	.	PUNCT
gujaf-427	3	1	this	this	DET
gujaf-427	3	2	study	study	NOUN
gujaf-427	3	3	,	,	PUNCT
gujaf-427	3	4	therefore	therefore	ADV
gujaf-427	3	5	,	,	PUNCT
gujaf-427	3	6	investigates	investigate	VERB
gujaf-427	3	7	the	the	DET
gujaf-427	3	8	effect	effect	NOUN
gujaf-427	3	9	of	of	ADP
gujaf-427	3	10	cash	cash	NOUN
gujaf-427	3	11	management	management	NOUN
gujaf-427	3	12	policies	policy	NOUN
gujaf-427	3	13	on	on	ADP
gujaf-427	3	14	accountability	accountability	NOUN
gujaf-427	3	15	in	in	ADP
gujaf-427	3	16	federal	federal	ADJ
gujaf-427	3	17	ministries	ministry	NOUN
gujaf-427	3	18	,	,	PUNCT
gujaf-427	3	19	departments	department	NOUN
gujaf-427	3	20	,	,	PUNCT
gujaf-427	3	21	and	and	CCONJ
gujaf-427	3	22	agencies	agency	NOUN
gujaf-427	3	23	(	(	PUNCT
gujaf-427	3	24	mdas	mda	NOUN
gujaf-427	3	25	)	)	PUNCT
gujaf-427	3	26	in	in	ADP
gujaf-427	3	27	ondo	ondo	PROPN
gujaf-427	3	28	state	state	NOUN
gujaf-427	3	29	,	,	PUNCT
gujaf-427	3	30	with	with	ADP
gujaf-427	3	31	a	a	DET
gujaf-427	3	32	focus	focus	NOUN
gujaf-427	3	33	on	on	ADP
gujaf-427	3	34	policies	policy	NOUN
gujaf-427	3	35	such	such	ADJ
gujaf-427	3	36	as	as	ADP
gujaf-427	3	37	the	the	DET
gujaf-427	3	38	treasury	treasury	PROPN
gujaf-427	3	39	single	single	ADJ
gujaf-427	3	40	account	account	NOUN
gujaf-427	3	41	system	system	NOUN
gujaf-427	3	42	,	,	PUNCT
gujaf-427	3	43	the	the	DET
gujaf-427	3	44	government	government	NOUN
gujaf-427	3	45	integrated	integrate	VERB
gujaf-427	3	46	financial	financial	ADJ
gujaf-427	3	47	management	management	NOUN
gujaf-427	3	48	information	information	NOUN
gujaf-427	3	49	system	system	NOUN
gujaf-427	3	50	,	,	PUNCT
gujaf-427	3	51	and	and	CCONJ
gujaf-427	3	52	the	the	DET
gujaf-427	3	53	integrated	integrate	VERB
gujaf-427	3	54	personnel	personnel	NOUN
gujaf-427	3	55	payroll	payroll	NOUN
gujaf-427	3	56	information	information	NOUN
gujaf-427	3	57	system.the	system.the	DET
gujaf-427	3	58	study	study	NOUN
gujaf-427	3	59	employed	employ	VERB
gujaf-427	3	60	a	a	DET
gujaf-427	3	61	primary	primary	ADJ
gujaf-427	3	62	data	data	NOUN
gujaf-427	3	63	method	method	NOUN
gujaf-427	3	64	through	through	ADP
gujaf-427	3	65	the	the	DET
gujaf-427	3	66	administration	administration	NOUN
gujaf-427	3	67	of	of	ADP
gujaf-427	3	68	a	a	DET
gujaf-427	3	69	questionnaire	questionnaire	NOUN
gujaf-427	3	70	.	.	PUNCT
gujaf-427	4	1	the	the	DET
gujaf-427	4	2	study	study	NOUN
gujaf-427	4	3	adopted	adopt	VERB
gujaf-427	4	4	a	a	DET
gujaf-427	4	5	survey	survey	NOUN
gujaf-427	4	6	research	research	NOUN
gujaf-427	4	7	design	design	NOUN
gujaf-427	4	8	to	to	PART
gujaf-427	4	9	obtain	obtain	VERB
gujaf-427	4	10	information	information	NOUN
gujaf-427	4	11	.	.	PUNCT
gujaf-427	5	1	the	the	DET
gujaf-427	5	2	population	population	NOUN
gujaf-427	5	3	of	of	ADP
gujaf-427	5	4	the	the	DET
gujaf-427	5	5	study	study	NOUN
gujaf-427	5	6	consists	consist	VERB
gujaf-427	5	7	of	of	ADP
gujaf-427	5	8	385	385	NUM
gujaf-427	5	9	directors	director	NOUN
gujaf-427	5	10	and	and	CCONJ
gujaf-427	5	11	heads	head	NOUN
gujaf-427	5	12	of	of	ADP
gujaf-427	5	13	federal	federal	ADJ
gujaf-427	5	14	ministries	ministry	NOUN
gujaf-427	5	15	,	,	PUNCT
gujaf-427	5	16	departments	department	NOUN
gujaf-427	5	17	,	,	PUNCT
gujaf-427	5	18	and	and	CCONJ
gujaf-427	5	19	agencies	agency	NOUN
gujaf-427	5	20	in	in	ADP
gujaf-427	5	21	ondo	ondo	NOUN
gujaf-427	5	22	state	state	NOUN
gujaf-427	5	23	with	with	ADP
gujaf-427	5	24	a	a	DET
gujaf-427	5	25	sample	sample	NOUN
gujaf-427	5	26	size	size	NOUN
gujaf-427	5	27	of	of	ADP
gujaf-427	5	28	one	one	NUM
gujaf-427	5	29	hundred	hundred	NUM
gujaf-427	5	30	and	and	CCONJ
gujaf-427	5	31	fifty	fifty	NUM
gujaf-427	5	32	(	(	PUNCT
gujaf-427	5	33	150	150	NUM
gujaf-427	5	34	)	)	PUNCT
gujaf-427	5	35	directors	director	NOUN
gujaf-427	5	36	and	and	CCONJ
gujaf-427	5	37	heads	head	NOUN
gujaf-427	5	38	of	of	ADP
gujaf-427	5	39	mdas	mda	NOUN
gujaf-427	5	40	,	,	PUNCT
gujaf-427	5	41	which	which	PRON
gujaf-427	5	42	were	be	AUX
gujaf-427	5	43	selected	select	VERB
gujaf-427	5	44	using	use	VERB
gujaf-427	5	45	a	a	DET
gujaf-427	5	46	purposive	purposive	ADJ
gujaf-427	5	47	sampling	sampling	NOUN
gujaf-427	5	48	technique	technique	NOUN
gujaf-427	5	49	because	because	SCONJ
gujaf-427	5	50	data	datum	NOUN
gujaf-427	5	51	for	for	ADP
gujaf-427	5	52	the	the	DET
gujaf-427	5	53	study	study	NOUN
gujaf-427	5	54	were	be	AUX
gujaf-427	5	55	directly	directly	ADV
gujaf-427	5	56	obtained	obtain	VERB
gujaf-427	5	57	from	from	ADP
gujaf-427	5	58	the	the	DET
gujaf-427	5	59	targeted	target	VERB
gujaf-427	5	60	respondents	respondent	NOUN
gujaf-427	5	61	.	.	PUNCT
gujaf-427	6	1	the	the	DET
gujaf-427	6	2	data	datum	NOUN
gujaf-427	6	3	were	be	AUX
gujaf-427	6	4	analyzed	analyze	VERB
gujaf-427	6	5	using	use	VERB
gujaf-427	6	6	descriptive	descriptive	ADJ
gujaf-427	6	7	statistics	statistic	NOUN
gujaf-427	6	8	such	such	ADJ
gujaf-427	6	9	as	as	ADP
gujaf-427	6	10	kurtosis	kurtosis	NOUN
gujaf-427	6	11	,	,	PUNCT
gujaf-427	6	12	skewness	skewness	NOUN
gujaf-427	6	13	,	,	PUNCT
gujaf-427	6	14	median	median	ADJ
gujaf-427	6	15	,	,	PUNCT
gujaf-427	6	16	mean	mean	ADJ
gujaf-427	6	17	,	,	PUNCT
gujaf-427	6	18	standard	standard	ADJ
gujaf-427	6	19	deviation	deviation	NOUN
gujaf-427	6	20	,	,	PUNCT
gujaf-427	6	21	and	and	CCONJ
gujaf-427	6	22	ordinary	ordinary	ADJ
gujaf-427	6	23	least	least	ADJ
gujaf-427	6	24	square	square	ADJ
gujaf-427	6	25	regression	regression	NOUN
gujaf-427	6	26	.	.	PUNCT
gujaf-427	7	1	the	the	DET
gujaf-427	7	2	study	study	NOUN
gujaf-427	7	3	's	's	PART
gujaf-427	7	4	findings	finding	NOUN
gujaf-427	7	5	revealed	reveal	VERB
gujaf-427	7	6	that	that	SCONJ
gujaf-427	7	7	a	a	DET
gujaf-427	7	8	treasury	treasury	NOUN
gujaf-427	7	9	single	single	ADJ
gujaf-427	7	10	account	account	NOUN
gujaf-427	7	11	with	with	ADP
gujaf-427	7	12	a	a	DET
gujaf-427	7	13	coefficient	coefficient	NOUN
gujaf-427	7	14	of	of	ADP
gujaf-427	7	15	0.5703	0.5703	NUM
gujaf-427	7	16	and	and	CCONJ
gujaf-427	7	17	a	a	DET
gujaf-427	7	18	p	p	NOUN
gujaf-427	7	19	-	-	PUNCT
gujaf-427	7	20	value	value	NOUN
gujaf-427	7	21	of	of	ADP
gujaf-427	7	22	0.0000	0.0000	NUM
gujaf-427	7	23	positively	positively	ADV
gujaf-427	7	24	affected	affect	VERB
gujaf-427	7	25	accountability	accountability	NOUN
gujaf-427	7	26	,	,	PUNCT
gujaf-427	7	27	and	and	CCONJ
gujaf-427	7	28	increased	increase	VERB
gujaf-427	7	29	transparency	transparency	NOUN
gujaf-427	7	30	led	lead	VERB
gujaf-427	7	31	to	to	ADP
gujaf-427	7	32	an	an	DET
gujaf-427	7	33	increase	increase	NOUN
gujaf-427	7	34	in	in	ADP
gujaf-427	7	35	federal	federal	ADJ
gujaf-427	7	36	mda	mda	PROPN
gujaf-427	7	37	compliance	compliance	NOUN
gujaf-427	7	38	.	.	PUNCT
gujaf-427	8	1	government	government	NOUN
gujaf-427	8	2	integrated	integrate	VERB
gujaf-427	8	3	financial	financial	ADJ
gujaf-427	8	4	information	information	NOUN
gujaf-427	8	5	systems	system	NOUN
gujaf-427	8	6	with	with	ADP
gujaf-427	8	7	a	a	DET
gujaf-427	8	8	coefficient	coefficient	NOUN
gujaf-427	8	9	of	of	ADP
gujaf-427	8	10	0.7115	0.7115	NUM
gujaf-427	8	11	and	and	CCONJ
gujaf-427	8	12	p	p	NOUN
gujaf-427	8	13	-	-	PUNCT
gujaf-427	8	14	value	value	NOUN
gujaf-427	8	15	of	of	ADP
gujaf-427	8	16	0.0000	0.0000	NUM
gujaf-427	8	17	measures	measure	NOUN
gujaf-427	8	18	for	for	ADP
gujaf-427	8	19	cash	cash	NOUN
gujaf-427	8	20	management	management	NOUN
gujaf-427	8	21	policies	policy	NOUN
gujaf-427	8	22	had	have	VERB
gujaf-427	8	23	a	a	DET
gujaf-427	8	24	significant	significant	ADJ
gujaf-427	8	25	effect	effect	NOUN
gujaf-427	8	26	on	on	ADP
gujaf-427	8	27	accountability	accountability	NOUN
gujaf-427	8	28	,	,	PUNCT
gujaf-427	8	29	and	and	CCONJ
gujaf-427	8	30	integrated	integrated	ADJ
gujaf-427	8	31	personnel	personnel	NOUN
gujaf-427	8	32	payroll	payroll	NOUN
gujaf-427	8	33	information	information	NOUN
gujaf-427	8	34	systems	system	NOUN
gujaf-427	8	35	with	with	ADP
gujaf-427	8	36	a	a	DET
gujaf-427	8	37	coefficient	coefficient	NOUN
gujaf-427	8	38	of	of	ADP
gujaf-427	8	39	0.6301	0.6301	NUM
gujaf-427	8	40	and	and	CCONJ
gujaf-427	8	41	p	p	NOUN
gujaf-427	8	42	-	-	PUNCT
gujaf-427	8	43	value	value	NOUN
gujaf-427	8	44	of	of	ADP
gujaf-427	8	45	0.000	0.000	NUM
gujaf-427	8	46	positively	positively	ADV
gujaf-427	8	47	impacted	impact	VERB
gujaf-427	8	48	accountability.the	accountability.the	DET
gujaf-427	8	49	study	study	NOUN
gujaf-427	8	50	concluded	conclude	VERB
gujaf-427	8	51	that	that	SCONJ
gujaf-427	8	52	the	the	DET
gujaf-427	8	53	treasury	treasury	PROPN
gujaf-427	8	54	single	single	ADJ
gujaf-427	8	55	account	account	NOUN
gujaf-427	8	56	,	,	PUNCT
gujaf-427	8	57	government	government	NOUN
gujaf-427	8	58	integrated	integrate	VERB
gujaf-427	8	59	financial	financial	ADJ
gujaf-427	8	60	information	information	NOUN
gujaf-427	8	61	system	system	NOUN
gujaf-427	8	62	,	,	PUNCT
gujaf-427	8	63	and	and	CCONJ
gujaf-427	8	64	the	the	DET
gujaf-427	8	65	integrated	integrate	VERB
gujaf-427	8	66	personnel	personnel	NOUN
gujaf-427	8	67	payroll	payroll	NOUN
gujaf-427	8	68	information	information	NOUN
gujaf-427	8	69	system	system	NOUN
gujaf-427	8	70	significantly	significantly	ADV
gujaf-427	8	71	influence	influence	VERB
gujaf-427	8	72	accountability	accountability	NOUN
gujaf-427	8	73	.	.	PUNCT
gujaf-427	9	1	the	the	DET
gujaf-427	9	2	study	study	NOUN
gujaf-427	9	3	recommended	recommend	VERB
gujaf-427	9	4	that	that	SCONJ
gujaf-427	9	5	government	government	NOUN
gujaf-427	9	6	authorities	authority	NOUN
gujaf-427	9	7	maintain	maintain	VERB
gujaf-427	9	8	treasury	treasury	PROPN
gujaf-427	9	9	single	single	ADJ
gujaf-427	9	10	account	account	NOUN
gujaf-427	9	11	policies	policy	NOUN
gujaf-427	9	12	to	to	PART
gujaf-427	9	13	increase	increase	VERB
gujaf-427	9	14	government	government	NOUN
gujaf-427	9	15	revenue	revenue	NOUN
gujaf-427	9	16	because	because	SCONJ
gujaf-427	9	17	they	they	PRON
gujaf-427	9	18	have	have	AUX
gujaf-427	9	19	positively	positively	ADV
gujaf-427	9	20	affected	affect	VERB
gujaf-427	9	21	accountability	accountability	NOUN
gujaf-427	9	22	.	.	PUNCT
gujaf-427	10	1	also	also	ADV
gujaf-427	10	2	,	,	PUNCT
gujaf-427	10	3	several	several	ADJ
gujaf-427	10	4	measures	measure	NOUN
gujaf-427	10	5	towards	towards	ADP
gujaf-427	10	6	developing	develop	VERB
gujaf-427	10	7	sound	sound	NOUN
gujaf-427	10	8	,	,	PUNCT
gujaf-427	10	9	effective	effective	ADJ
gujaf-427	10	10	and	and	CCONJ
gujaf-427	10	11	efficient	efficient	ADJ
gujaf-427	10	12	government	government	NOUN
gujaf-427	10	13	policy	policy	NOUN
gujaf-427	10	14	on	on	ADP
gujaf-427	10	15	tsa	tsa	NOUN
gujaf-427	10	16	must	must	AUX
gujaf-427	10	17	be	be	AUX
gujaf-427	10	18	implemented	implement	VERB
gujaf-427	10	19	in	in	ADP
gujaf-427	10	20	tandem	tandem	NOUN
gujaf-427	10	21	with	with	ADP
gujaf-427	10	22	the	the	DET
gujaf-427	10	23	government	government	NOUN
gujaf-427	10	24	integrated	integrate	VERB
gujaf-427	10	25	financial	financial	ADJ
gujaf-427	10	26	management	management	NOUN
gujaf-427	10	27	information	information	NOUN
gujaf-427	10	28	system	system	NOUN
gujaf-427	10	29	(	(	PUNCT
gujaf-427	10	30	gifmis	gifmis	PROPN
gujaf-427	10	31	)	)	PUNCT
gujaf-427	10	32	,	,	PUNCT
gujaf-427	10	33	integrated	integrate	VERB
gujaf-427	10	34	personnel	personnel	NOUN
gujaf-427	10	35	payroll	payroll	NOUN
gujaf-427	10	36	information	information	NOUN
gujaf-427	10	37	system	system	NOUN
gujaf-427	10	38	(	(	PUNCT
gujaf-427	10	39	ippis	ippis	PROPN
gujaf-427	10	40	)	)	PUNCT
gujaf-427	10	41	for	for	ADP
gujaf-427	10	42	a	a	DET
gujaf-427	10	43	sound	sound	ADJ
gujaf-427	10	44	public	public	ADJ
gujaf-427	10	45	sector	sector	NOUN
gujaf-427	10	46	accounting	accounting	NOUN
gujaf-427	10	47	system	system	NOUN
gujaf-427	10	48	.	.	PUNCT
gujaf-427	11	1	keywords	keyword	NOUN
gujaf-427	11	2	:	:	PUNCT
gujaf-427	11	3	cash	cash	NOUN
gujaf-427	11	4	management	management	NOUN
gujaf-427	11	5	policies	policy	NOUN
gujaf-427	11	6	,	,	PUNCT
gujaf-427	11	7	treasury	treasury	PROPN
gujaf-427	11	8	single	single	ADJ
gujaf-427	11	9	account	account	NOUN
gujaf-427	11	10	,	,	PUNCT
gujaf-427	11	11	government	government	NOUN
gujaf-427	11	12	integrated	integrate	VERB
gujaf-427	11	13	financial	financial	ADJ
gujaf-427	11	14	management	management	NOUN
gujaf-427	11	15	information	information	NOUN
gujaf-427	11	16	system	system	NOUN
gujaf-427	11	17	,	,	PUNCT
gujaf-427	11	18	integrated	integrate	VERB
gujaf-427	11	19	personnel	personnel	NOUN
gujaf-427	11	20	payroll	payroll	NOUN
gujaf-427	11	21	information	information	NOUN
gujaf-427	11	22	system	system	NOUN
gujaf-427	11	23	,	,	PUNCT
gujaf-427	11	24	and	and	CCONJ
gujaf-427	11	25	accountability	accountability	NOUN
gujaf-427	11	26	1.0	1.0	NUM
gujaf-427	11	27	introduction	introduction	NOUN
gujaf-427	11	28	gusau	gusau	ADJ
gujaf-427	11	29	journal	journal	NOUN
gujaf-427	11	30	of	of	ADP
gujaf-427	11	31	accounting	accounting	NOUN
gujaf-427	11	32	and	and	CCONJ
gujaf-427	11	33	finance	finance	NOUN
gujaf-427	11	34	,	,	PUNCT
gujaf-427	11	35	vol.6	vol.6	PROPN
gujaf-427	11	36	,	,	PUNCT
gujaf-427	11	37	issue	issue	NOUN
gujaf-427	11	38	2	2	NUM
gujaf-427	11	39	,	,	PUNCT
gujaf-427	11	40	april	april	PROPN
gujaf-427	11	41	,	,	PUNCT
gujaf-427	11	42	2025	2025	NUM
gujaf-427	11	43	243	243	NUM
gujaf-427	11	44	public	public	ADJ
gujaf-427	11	45	accountability	accountability	NOUN
gujaf-427	11	46	is	be	AUX
gujaf-427	11	47	at	at	ADP
gujaf-427	11	48	the	the	DET
gujaf-427	11	49	heart	heart	NOUN
gujaf-427	11	50	of	of	ADP
gujaf-427	11	51	good	good	ADJ
gujaf-427	11	52	public	public	ADJ
gujaf-427	11	53	sector	sector	NOUN
gujaf-427	11	54	governance	governance	NOUN
gujaf-427	11	55	.	.	PUNCT
gujaf-427	12	1	without	without	ADP
gujaf-427	12	2	accountability	accountability	NOUN
gujaf-427	12	3	,	,	PUNCT
gujaf-427	12	4	democracy	democracy	NOUN
gujaf-427	12	5	may	may	AUX
gujaf-427	12	6	regress	regress	VERB
gujaf-427	12	7	to	to	ADP
gujaf-427	12	8	something	something	PRON
gujaf-427	12	9	that	that	PRON
gujaf-427	12	10	is	be	AUX
gujaf-427	12	11	nothing	nothing	PRON
gujaf-427	12	12	more	more	ADJ
gujaf-427	12	13	than	than	ADP
gujaf-427	12	14	a	a	DET
gujaf-427	12	15	constitutional	constitutional	ADJ
gujaf-427	12	16	pretense	pretense	NOUN
gujaf-427	12	17	,	,	PUNCT
gujaf-427	12	18	where	where	SCONJ
gujaf-427	12	19	public	public	ADJ
gujaf-427	12	20	officials	official	NOUN
gujaf-427	12	21	refuse	refuse	VERB
gujaf-427	12	22	to	to	PART
gujaf-427	12	23	be	be	AUX
gujaf-427	12	24	accountable	accountable	ADJ
gujaf-427	12	25	for	for	ADP
gujaf-427	12	26	the	the	DET
gujaf-427	12	27	management	management	NOUN
gujaf-427	12	28	of	of	ADP
gujaf-427	12	29	public	public	ADJ
gujaf-427	12	30	goods	good	NOUN
gujaf-427	12	31	(	(	PUNCT
gujaf-427	12	32	ocheni	ocheni	PROPN
gujaf-427	12	33	&	&	CCONJ
gujaf-427	12	34	basil	basil	NOUN
gujaf-427	12	35	,	,	PUNCT
gujaf-427	12	36	2012	2012	NUM
gujaf-427	12	37	)	)	PUNCT
gujaf-427	12	38	.	.	PUNCT
gujaf-427	13	1	the	the	DET
gujaf-427	13	2	government	government	NOUN
gujaf-427	13	3	is	be	AUX
gujaf-427	13	4	integral	integral	ADJ
gujaf-427	13	5	in	in	ADP
gujaf-427	13	6	generating	generate	VERB
gujaf-427	13	7	income	income	NOUN
gujaf-427	13	8	and	and	CCONJ
gujaf-427	13	9	distributing	distribute	VERB
gujaf-427	13	10	public	public	ADJ
gujaf-427	13	11	funds	fund	NOUN
gujaf-427	13	12	for	for	ADP
gujaf-427	13	13	citizens	citizen	NOUN
gujaf-427	13	14	'	'	PART
gujaf-427	13	15	social	social	ADJ
gujaf-427	13	16	and	and	CCONJ
gujaf-427	13	17	economic	economic	ADJ
gujaf-427	13	18	needs	need	NOUN
gujaf-427	13	19	.	.	PUNCT
gujaf-427	14	1	nevertheless	nevertheless	ADV
gujaf-427	14	2	,	,	PUNCT
gujaf-427	14	3	in	in	ADP
gujaf-427	14	4	many	many	ADJ
gujaf-427	14	5	developing	develop	VERB
gujaf-427	14	6	countries	country	NOUN
gujaf-427	14	7	,	,	PUNCT
gujaf-427	14	8	particularly	particularly	ADV
gujaf-427	14	9	nigeria	nigeria	PROPN
gujaf-427	14	10	,	,	PUNCT
gujaf-427	14	11	public	public	ADJ
gujaf-427	14	12	fund	fund	NOUN
gujaf-427	14	13	management	management	NOUN
gujaf-427	14	14	and	and	CCONJ
gujaf-427	14	15	reporting	reporting	NOUN
gujaf-427	14	16	remain	remain	AUX
gujaf-427	14	17	challenged	challenge	VERB
gujaf-427	14	18	in	in	ADP
gujaf-427	14	19	ensuring	ensure	VERB
gujaf-427	14	20	a	a	DET
gujaf-427	14	21	smooth	smooth	ADJ
gujaf-427	14	22	reporting	reporting	NOUN
gujaf-427	14	23	process	process	NOUN
gujaf-427	14	24	and	and	CCONJ
gujaf-427	14	25	effective	effective	ADJ
gujaf-427	14	26	government	government	NOUN
gujaf-427	14	27	accountability	accountability	NOUN
gujaf-427	14	28	.	.	PUNCT
gujaf-427	15	1	large	large	ADJ
gujaf-427	15	2	-	-	PUNCT
gujaf-427	15	3	scale	scale	NOUN
gujaf-427	15	4	financial	financial	ADJ
gujaf-427	15	5	losses	loss	NOUN
gujaf-427	15	6	have	have	AUX
gujaf-427	15	7	arisen	arise	VERB
gujaf-427	15	8	from	from	ADP
gujaf-427	15	9	mismanagement	mismanagement	NOUN
gujaf-427	15	10	and	and	CCONJ
gujaf-427	15	11	misappropriation	misappropriation	NOUN
gujaf-427	15	12	of	of	ADP
gujaf-427	15	13	finances	finance	NOUN
gujaf-427	15	14	in	in	ADP
gujaf-427	15	15	nigeria	nigeria	PROPN
gujaf-427	15	16	(	(	PUNCT
gujaf-427	15	17	bello	bello	PROPN
gujaf-427	15	18	,	,	PUNCT
gujaf-427	15	19	2001	2001	NUM
gujaf-427	15	20	)	)	PUNCT
gujaf-427	15	21	.	.	PUNCT
gujaf-427	16	1	appah	appah	PROPN
gujaf-427	16	2	and	and	CCONJ
gujaf-427	16	3	appiah	appiah	PROPN
gujaf-427	16	4	(	(	PUNCT
gujaf-427	16	5	2010	2010	NUM
gujaf-427	16	6	)	)	PUNCT
gujaf-427	16	7	also	also	ADV
gujaf-427	16	8	emphasized	emphasize	VERB
gujaf-427	16	9	the	the	DET
gujaf-427	16	10	ubiquity	ubiquity	NOUN
gujaf-427	16	11	of	of	ADP
gujaf-427	16	12	fraud	fraud	NOUN
gujaf-427	16	13	in	in	ADP
gujaf-427	16	14	different	different	ADJ
gujaf-427	16	15	sectors	sector	NOUN
gujaf-427	16	16	of	of	ADP
gujaf-427	16	17	the	the	DET
gujaf-427	16	18	nigerian	nigerian	ADJ
gujaf-427	16	19	public	public	ADJ
gujaf-427	16	20	sector	sector	NOUN
gujaf-427	16	21	.	.	PUNCT
gujaf-427	17	1	adequate	adequate	ADJ
gujaf-427	17	2	cash	cash	NOUN
gujaf-427	17	3	management	management	NOUN
gujaf-427	17	4	is	be	AUX
gujaf-427	17	5	crucial	crucial	ADJ
gujaf-427	17	6	to	to	ADP
gujaf-427	17	7	solving	solve	VERB
gujaf-427	17	8	such	such	ADJ
gujaf-427	17	9	problems	problem	NOUN
gujaf-427	17	10	(	(	PUNCT
gujaf-427	17	11	okoh	okoh	PROPN
gujaf-427	17	12	&	&	CCONJ
gujaf-427	17	13	ohwoiyibo	ohwoiyibo	PROPN
gujaf-427	17	14	,	,	PUNCT
gujaf-427	17	15	2010	2010	NUM
gujaf-427	17	16	)	)	PUNCT
gujaf-427	17	17	.	.	PUNCT
gujaf-427	18	1	cash	cash	NOUN
gujaf-427	18	2	management	management	NOUN
gujaf-427	18	3	in	in	ADP
gujaf-427	18	4	the	the	DET
gujaf-427	18	5	public	public	ADJ
gujaf-427	18	6	sector	sector	NOUN
gujaf-427	18	7	includes	include	VERB
gujaf-427	18	8	the	the	DET
gujaf-427	18	9	reduction	reduction	NOUN
gujaf-427	18	10	of	of	ADP
gujaf-427	18	11	idle	idle	ADJ
gujaf-427	18	12	cash	cash	NOUN
gujaf-427	18	13	balances	balance	NOUN
gujaf-427	18	14	,	,	PUNCT
gujaf-427	18	15	correctly	correctly	ADV
gujaf-427	18	16	applying	apply	VERB
gujaf-427	18	17	surpluses	surplus	NOUN
gujaf-427	18	18	,	,	PUNCT
gujaf-427	18	19	and	and	CCONJ
gujaf-427	18	20	promptly	promptly	ADV
gujaf-427	18	21	settling	settle	VERB
gujaf-427	18	22	financial	financial	ADJ
gujaf-427	18	23	commitments	commitment	NOUN
gujaf-427	18	24	(	(	PUNCT
gujaf-427	18	25	jyothi	jyothi	NOUN
gujaf-427	18	26	,	,	PUNCT
gujaf-427	18	27	2010	2010	NUM
gujaf-427	18	28	)	)	PUNCT
gujaf-427	18	29	.	.	PUNCT
gujaf-427	19	1	where	where	SCONJ
gujaf-427	19	2	a	a	DET
gujaf-427	19	3	sound	sound	ADJ
gujaf-427	19	4	cash	cash	NOUN
gujaf-427	19	5	management	management	NOUN
gujaf-427	19	6	system	system	NOUN
gujaf-427	19	7	is	be	AUX
gujaf-427	19	8	introduced	introduce	VERB
gujaf-427	19	9	,	,	PUNCT
gujaf-427	19	10	transparency	transparency	NOUN
gujaf-427	19	11	,	,	PUNCT
gujaf-427	19	12	fairness	fairness	NOUN
gujaf-427	19	13	,	,	PUNCT
gujaf-427	19	14	and	and	CCONJ
gujaf-427	19	15	honesty	honesty	NOUN
gujaf-427	19	16	are	be	AUX
gujaf-427	19	17	ensured	ensure	VERB
gujaf-427	19	18	,	,	PUNCT
gujaf-427	19	19	which	which	PRON
gujaf-427	19	20	are	be	AUX
gujaf-427	19	21	key	key	ADJ
gujaf-427	19	22	to	to	ADP
gujaf-427	19	23	establishing	establish	VERB
gujaf-427	19	24	accountability	accountability	NOUN
gujaf-427	19	25	among	among	ADP
gujaf-427	19	26	governing	govern	VERB
gujaf-427	19	27	bodies	body	NOUN
gujaf-427	19	28	.	.	PUNCT
gujaf-427	20	1	nigeria	nigeria	PROPN
gujaf-427	20	2	's	's	PART
gujaf-427	20	3	federal	federal	ADJ
gujaf-427	20	4	government	government	NOUN
gujaf-427	20	5	has	have	AUX
gujaf-427	20	6	been	be	AUX
gujaf-427	20	7	trying	try	VERB
gujaf-427	20	8	to	to	PART
gujaf-427	20	9	manage	manage	VERB
gujaf-427	20	10	its	its	PRON
gujaf-427	20	11	cash	cash	NOUN
gujaf-427	20	12	by	by	ADP
gujaf-427	20	13	introducing	introduce	VERB
gujaf-427	20	14	policies	policy	NOUN
gujaf-427	20	15	and	and	CCONJ
gujaf-427	20	16	programmes	programme	NOUN
gujaf-427	20	17	.	.	PUNCT
gujaf-427	21	1	it	it	PRON
gujaf-427	21	2	is	be	AUX
gujaf-427	21	3	,	,	PUNCT
gujaf-427	21	4	however	however	ADV
gujaf-427	21	5	,	,	PUNCT
gujaf-427	21	6	observed	observe	VERB
gujaf-427	21	7	that	that	SCONJ
gujaf-427	21	8	the	the	DET
gujaf-427	21	9	viability	viability	NOUN
gujaf-427	21	10	of	of	ADP
gujaf-427	21	11	any	any	DET
gujaf-427	21	12	cash	cash	NOUN
gujaf-427	21	13	management	management	NOUN
gujaf-427	21	14	policy	policy	NOUN
gujaf-427	21	15	depends	depend	VERB
gujaf-427	21	16	mainly	mainly	ADV
gujaf-427	21	17	on	on	ADP
gujaf-427	21	18	its	its	PRON
gujaf-427	21	19	ability	ability	NOUN
gujaf-427	21	20	to	to	PART
gujaf-427	21	21	promote	promote	VERB
gujaf-427	21	22	accountability	accountability	NOUN
gujaf-427	21	23	.	.	PUNCT
gujaf-427	22	1	as	as	ADP
gujaf-427	22	2	part	part	NOUN
gujaf-427	22	3	of	of	ADP
gujaf-427	22	4	an	an	DET
gujaf-427	22	5	effort	effort	NOUN
gujaf-427	22	6	to	to	PART
gujaf-427	22	7	encourage	encourage	VERB
gujaf-427	22	8	cash	cash	NOUN
gujaf-427	22	9	management	management	NOUN
gujaf-427	22	10	,	,	PUNCT
gujaf-427	22	11	the	the	DET
gujaf-427	22	12	nigerian	nigerian	ADJ
gujaf-427	22	13	government	government	NOUN
gujaf-427	22	14	introduced	introduce	VERB
gujaf-427	22	15	the	the	DET
gujaf-427	22	16	treasury	treasury	PROPN
gujaf-427	22	17	single	single	ADJ
gujaf-427	22	18	account	account	NOUN
gujaf-427	22	19	(	(	PUNCT
gujaf-427	22	20	tsa	tsa	NOUN
gujaf-427	22	21	)	)	PUNCT
gujaf-427	22	22	system	system	NOUN
gujaf-427	22	23	.	.	PUNCT
gujaf-427	23	1	the	the	DET
gujaf-427	23	2	system	system	NOUN
gujaf-427	23	3	stated	state	VERB
gujaf-427	23	4	that	that	SCONJ
gujaf-427	23	5	all	all	DET
gujaf-427	23	6	revenues	revenue	NOUN
gujaf-427	23	7	of	of	ADP
gujaf-427	23	8	the	the	DET
gujaf-427	23	9	government	government	NOUN
gujaf-427	23	10	shall	shall	AUX
gujaf-427	23	11	be	be	AUX
gujaf-427	23	12	collected	collect	VERB
gujaf-427	23	13	from	from	ADP
gujaf-427	23	14	a	a	DET
gujaf-427	23	15	single	single	ADJ
gujaf-427	23	16	account	account	NOUN
gujaf-427	23	17	maintained	maintain	VERB
gujaf-427	23	18	by	by	ADP
gujaf-427	23	19	the	the	DET
gujaf-427	23	20	central	central	ADJ
gujaf-427	23	21	bank	bank	PROPN
gujaf-427	23	22	of	of	ADP
gujaf-427	23	23	nigeria	nigeria	PROPN
gujaf-427	23	24	(	(	PUNCT
gujaf-427	23	25	cbn	cbn	PROPN
gujaf-427	23	26	)	)	PUNCT
gujaf-427	23	27	.	.	PUNCT
gujaf-427	24	1	the	the	DET
gujaf-427	24	2	policy	policy	NOUN
gujaf-427	24	3	has	have	AUX
gujaf-427	24	4	been	be	AUX
gujaf-427	24	5	chronicled	chronicle	VERB
gujaf-427	24	6	on	on	ADP
gujaf-427	24	7	the	the	DET
gujaf-427	24	8	fact	fact	NOUN
gujaf-427	24	9	that	that	SCONJ
gujaf-427	24	10	accounts	account	NOUN
gujaf-427	24	11	were	be	AUX
gujaf-427	24	12	scattered	scatter	VERB
gujaf-427	24	13	all	all	ADV
gujaf-427	24	14	over	over	ADP
gujaf-427	24	15	the	the	DET
gujaf-427	24	16	ministries	ministry	NOUN
gujaf-427	24	17	,	,	PUNCT
gujaf-427	24	18	departments	department	NOUN
gujaf-427	24	19	and	and	CCONJ
gujaf-427	24	20	agencies	agency	NOUN
gujaf-427	24	21	,	,	PUNCT
gujaf-427	24	22	making	make	VERB
gujaf-427	24	23	it	it	PRON
gujaf-427	24	24	impossible	impossible	ADJ
gujaf-427	24	25	for	for	SCONJ
gujaf-427	24	26	the	the	DET
gujaf-427	24	27	government	government	NOUN
gujaf-427	24	28	to	to	PART
gujaf-427	24	29	establish	establish	VERB
gujaf-427	24	30	the	the	DET
gujaf-427	24	31	numbers	number	NOUN
gujaf-427	24	32	of	of	ADP
gujaf-427	24	33	accounts	account	NOUN
gujaf-427	24	34	and	and	CCONJ
gujaf-427	24	35	balances	balance	NOUN
gujaf-427	24	36	in	in	ADP
gujaf-427	24	37	those	those	DET
gujaf-427	24	38	accounts	account	NOUN
gujaf-427	24	39	(	(	PUNCT
gujaf-427	24	40	kanu	kanu	PROPN
gujaf-427	24	41	,	,	PUNCT
gujaf-427	24	42	2016	2016	NUM
gujaf-427	24	43	)	)	PUNCT
gujaf-427	24	44	.	.	PUNCT
gujaf-427	25	1	this	this	PRON
gujaf-427	25	2	led	lead	VERB
gujaf-427	25	3	to	to	ADP
gujaf-427	25	4	pockets	pocket	NOUN
gujaf-427	25	5	of	of	ADP
gujaf-427	25	6	idle	idle	ADJ
gujaf-427	25	7	cash	cash	NOUN
gujaf-427	25	8	balances	balance	NOUN
gujaf-427	25	9	held	hold	VERB
gujaf-427	25	10	in	in	ADP
gujaf-427	25	11	ministries	ministry	NOUN
gujaf-427	25	12	,	,	PUNCT
gujaf-427	25	13	departments	department	NOUN
gujaf-427	25	14	and	and	CCONJ
gujaf-427	25	15	agencies	agency	NOUN
gujaf-427	25	16	’	'	PUNCT
gujaf-427	25	17	accounts	account	NOUN
gujaf-427	25	18	while	while	SCONJ
gujaf-427	25	19	the	the	DET
gujaf-427	25	20	government	government	NOUN
gujaf-427	25	21	was	be	AUX
gujaf-427	25	22	out	out	ADP
gujaf-427	25	23	borrowing	borrow	VERB
gujaf-427	25	24	money	money	NOUN
gujaf-427	25	25	.	.	PUNCT
gujaf-427	26	1	this	this	PRON
gujaf-427	26	2	was	be	AUX
gujaf-427	26	3	done	do	VERB
gujaf-427	26	4	to	to	PART
gujaf-427	26	5	help	help	VERB
gujaf-427	26	6	the	the	DET
gujaf-427	26	7	government	government	NOUN
gujaf-427	26	8	reduce	reduce	VERB
gujaf-427	26	9	cash	cash	NOUN
gujaf-427	26	10	wastage	wastage	NOUN
gujaf-427	26	11	,	,	PUNCT
gujaf-427	26	12	misappropriation	misappropriation	NOUN
gujaf-427	26	13	,	,	PUNCT
gujaf-427	26	14	corruption	corruption	NOUN
gujaf-427	26	15	,	,	PUNCT
gujaf-427	26	16	etc	etc	X
gujaf-427	26	17	.	.	X
gujaf-427	26	18	,	,	PUNCT
gujaf-427	26	19	and	and	CCONJ
gujaf-427	26	20	also	also	ADV
gujaf-427	26	21	to	to	PART
gujaf-427	26	22	help	help	VERB
gujaf-427	26	23	the	the	DET
gujaf-427	26	24	government	government	NOUN
gujaf-427	26	25	have	have	VERB
gujaf-427	26	26	a	a	DET
gujaf-427	26	27	full	full	ADJ
gujaf-427	26	28	knowledge	knowledge	NOUN
gujaf-427	26	29	of	of	ADP
gujaf-427	26	30	its	its	PRON
gujaf-427	26	31	total	total	ADJ
gujaf-427	26	32	cash	cash	NOUN
gujaf-427	26	33	in	in	ADP
gujaf-427	26	34	making	make	VERB
gujaf-427	26	35	adequate	adequate	ADJ
gujaf-427	26	36	planning	planning	NOUN
gujaf-427	26	37	and	and	CCONJ
gujaf-427	26	38	spending	spending	NOUN
gujaf-427	26	39	effectively	effectively	ADV
gujaf-427	26	40	(	(	PUNCT
gujaf-427	26	41	igbekoyi	igbekoyi	PROPN
gujaf-427	26	42	&	&	CCONJ
gujaf-427	26	43	agbaje	agbaje	NOUN
gujaf-427	26	44	,	,	PUNCT
gujaf-427	26	45	2017	2017	NUM
gujaf-427	26	46	;	;	PUNCT
gujaf-427	26	47	mboto	mboto	NOUN
gujaf-427	26	48	,	,	PUNCT
gujaf-427	26	49	offiong	offiong	PROPN
gujaf-427	26	50	&	&	CCONJ
gujaf-427	26	51	ibor	ibor	PROPN
gujaf-427	26	52	,	,	PUNCT
gujaf-427	26	53	2017	2017	NUM
gujaf-427	26	54	)	)	PUNCT
gujaf-427	26	55	.	.	PUNCT
gujaf-427	27	1	the	the	DET
gujaf-427	27	2	treasury	treasury	PROPN
gujaf-427	27	3	single	single	ADJ
gujaf-427	27	4	account	account	NOUN
gujaf-427	27	5	is	be	AUX
gujaf-427	27	6	a	a	DET
gujaf-427	27	7	unified	unified	ADJ
gujaf-427	27	8	structure	structure	NOUN
gujaf-427	27	9	of	of	ADP
gujaf-427	27	10	government	government	NOUN
gujaf-427	27	11	accounts	account	NOUN
gujaf-427	27	12	that	that	SCONJ
gujaf-427	27	13	enablesthe	enablesthe	DET
gujaf-427	27	14	consolidation	consolidation	NOUN
gujaf-427	27	15	of	of	ADP
gujaf-427	27	16	optimal	optimal	ADJ
gujaf-427	27	17	utilization	utilization	NOUN
gujaf-427	27	18	of	of	ADP
gujaf-427	27	19	government	government	NOUN
gujaf-427	27	20	cash	cash	NOUN
gujaf-427	27	21	resources	resource	NOUN
gujaf-427	27	22	(	(	PUNCT
gujaf-427	27	23	ndubuaku	ndubuaku	NOUN
gujaf-427	27	24	,	,	PUNCT
gujaf-427	27	25	ohaegbu	ohaegbu	NOUN
gujaf-427	27	26	&	&	CCONJ
gujaf-427	27	27	nine	nine	NUM
gujaf-427	27	28	,	,	PUNCT
gujaf-427	27	29	2017	2017	NUM
gujaf-427	27	30	)	)	PUNCT
gujaf-427	27	31	.	.	PUNCT
gujaf-427	28	1	from	from	ADP
gujaf-427	28	2	the	the	DET
gujaf-427	28	3	description	description	NOUN
gujaf-427	28	4	of	of	ADP
gujaf-427	28	5	the	the	DET
gujaf-427	28	6	process	process	NOUN
gujaf-427	28	7	of	of	ADP
gujaf-427	28	8	the	the	DET
gujaf-427	28	9	tsa	tsa	NOUN
gujaf-427	28	10	policy	policy	NOUN
gujaf-427	28	11	,	,	PUNCT
gujaf-427	28	12	it	it	PRON
gujaf-427	28	13	is	be	AUX
gujaf-427	28	14	widely	widely	ADV
gujaf-427	28	15	believed	believe	VERB
gujaf-427	28	16	that	that	SCONJ
gujaf-427	28	17	establishing	establishing	NOUN
gujaf-427	28	18	will	will	AUX
gujaf-427	28	19	help	help	VERB
gujaf-427	28	20	improve	improve	VERB
gujaf-427	28	21	public	public	ADJ
gujaf-427	28	22	sector	sector	NOUN
gujaf-427	28	23	cash	cash	NOUN
gujaf-427	28	24	management	management	NOUN
gujaf-427	28	25	and	and	CCONJ
gujaf-427	28	26	promote	promote	VERB
gujaf-427	28	27	accountability	accountability	NOUN
gujaf-427	28	28	.	.	PUNCT
gujaf-427	29	1	there	there	PRON
gujaf-427	29	2	is	be	VERB
gujaf-427	29	3	a	a	DET
gujaf-427	29	4	need	need	NOUN
gujaf-427	29	5	to	to	PART
gujaf-427	29	6	investigate	investigate	VERB
gujaf-427	29	7	if	if	SCONJ
gujaf-427	29	8	this	this	DET
gujaf-427	29	9	government	government	NOUN
gujaf-427	29	10	expectation	expectation	NOUN
gujaf-427	29	11	has	have	AUX
gujaf-427	29	12	been	be	AUX
gujaf-427	29	13	met	meet	VERB
gujaf-427	29	14	in	in	ADP
gujaf-427	29	15	this	this	DET
gujaf-427	29	16	regard	regard	NOUN
gujaf-427	29	17	,	,	PUNCT
gujaf-427	29	18	as	as	SCONJ
gujaf-427	29	19	this	this	PRON
gujaf-427	29	20	is	be	AUX
gujaf-427	29	21	the	the	DET
gujaf-427	29	22	only	only	ADJ
gujaf-427	29	23	way	way	NOUN
gujaf-427	29	24	to	to	PART
gujaf-427	29	25	justify	justify	VERB
gujaf-427	29	26	the	the	DET
gujaf-427	29	27	government	government	NOUN
gujaf-427	29	28	's	's	PART
gujaf-427	29	29	effort	effort	NOUN
gujaf-427	29	30	.	.	PUNCT
gujaf-427	30	1	in	in	ADP
gujaf-427	30	2	cash	cash	NOUN
gujaf-427	30	3	management	management	NOUN
gujaf-427	30	4	,	,	PUNCT
gujaf-427	30	5	the	the	DET
gujaf-427	30	6	federal	federal	ADJ
gujaf-427	30	7	government	government	NOUN
gujaf-427	30	8	is	be	AUX
gujaf-427	30	9	primarily	primarily	ADV
gujaf-427	30	10	loaded	load	VERB
gujaf-427	30	11	with	with	ADP
gujaf-427	30	12	its	its	PRON
gujaf-427	30	13	personnel	personnel	NOUN
gujaf-427	30	14	costs	cost	NOUN
gujaf-427	30	15	,	,	PUNCT
gujaf-427	30	16	as	as	SCONJ
gujaf-427	30	17	it	it	PRON
gujaf-427	30	18	is	be	AUX
gujaf-427	30	19	an	an	DET
gujaf-427	30	20	area	area	NOUN
gujaf-427	30	21	prone	prone	ADJ
gujaf-427	30	22	to	to	ADP
gujaf-427	30	23	misappropriation	misappropriation	NOUN
gujaf-427	30	24	.	.	PUNCT
gujaf-427	31	1	the	the	DET
gujaf-427	31	2	integrated	integrate	VERB
gujaf-427	31	3	personnel	personnel	NOUN
gujaf-427	31	4	payroll	payroll	NOUN
gujaf-427	31	5	information	information	NOUN
gujaf-427	31	6	system	system	NOUN
gujaf-427	31	7	(	(	PUNCT
gujaf-427	31	8	ippis	ippis	PROPN
gujaf-427	31	9	)	)	PUNCT
gujaf-427	31	10	was	be	AUX
gujaf-427	31	11	introduced	introduce	VERB
gujaf-427	31	12	to	to	PART
gujaf-427	31	13	further	far	ADV
gujaf-427	31	14	manage	manage	VERB
gujaf-427	31	15	this	this	DET
gujaf-427	31	16	area	area	NOUN
gujaf-427	31	17	.	.	PUNCT
gujaf-427	32	1	the	the	DET
gujaf-427	32	2	process	process	NOUN
gujaf-427	32	3	provides	provide	VERB
gujaf-427	32	4	a	a	DET
gujaf-427	32	5	platform	platform	NOUN
gujaf-427	32	6	for	for	ADP
gujaf-427	32	7	electronic	electronic	ADJ
gujaf-427	32	8	application	application	NOUN
gujaf-427	32	9	to	to	PART
gujaf-427	32	10	capture	capture	VERB
gujaf-427	32	11	and	and	CCONJ
gujaf-427	32	12	compute	compute	VERB
gujaf-427	32	13	employee	employee	NOUN
gujaf-427	32	14	emoluments	emolument	NOUN
gujaf-427	32	15	.	.	PUNCT
gujaf-427	33	1	this	this	PRON
gujaf-427	33	2	is	be	AUX
gujaf-427	33	3	to	to	PART
gujaf-427	33	4	improve	improve	VERB
gujaf-427	33	5	the	the	DET
gujaf-427	33	6	effectiveness	effectiveness	NOUN
gujaf-427	33	7	and	and	CCONJ
gujaf-427	33	8	efficiency	efficiency	NOUN
gujaf-427	33	9	in	in	ADP
gujaf-427	33	10	managing	manage	VERB
gujaf-427	33	11	its	its	PRON
gujaf-427	33	12	staff	staff	NOUN
gujaf-427	33	13	records	record	NOUN
gujaf-427	33	14	to	to	PART
gujaf-427	33	15	eliminate	eliminate	VERB
gujaf-427	33	16	misappropriation	misappropriation	NOUN
gujaf-427	33	17	and	and	CCONJ
gujaf-427	33	18	false	false	ADJ
gujaf-427	33	19	wage	wage	NOUN
gujaf-427	33	20	claims	claim	NOUN
gujaf-427	33	21	(	(	PUNCT
gujaf-427	33	22	aladetanye	aladetanye	NOUN
gujaf-427	33	23	,	,	PUNCT
gujaf-427	33	24	2021	2021	NUM
gujaf-427	33	25	)	)	PUNCT
gujaf-427	33	26	.	.	PUNCT
gujaf-427	34	1	in	in	ADP
gujaf-427	34	2	introducing	introduce	VERB
gujaf-427	34	3	this	this	DET
gujaf-427	34	4	policy	policy	NOUN
gujaf-427	34	5	,	,	PUNCT
gujaf-427	34	6	these	these	DET
gujaf-427	34	7	expectations	expectation	NOUN
gujaf-427	34	8	are	be	AUX
gujaf-427	34	9	to	to	PART
gujaf-427	34	10	ensure	ensure	VERB
gujaf-427	34	11	transparency	transparency	NOUN
gujaf-427	34	12	and	and	CCONJ
gujaf-427	34	13	accuracy	accuracy	NOUN
gujaf-427	34	14	in	in	ADP
gujaf-427	34	15	government	government	NOUN
gujaf-427	34	16	staff	staff	NOUN
gujaf-427	34	17	records	record	NOUN
gujaf-427	34	18	and	and	CCONJ
gujaf-427	34	19	reduce	reduce	VERB
gujaf-427	34	20	excess	excess	ADJ
gujaf-427	34	21	spending	spending	NOUN
gujaf-427	34	22	on	on	ADP
gujaf-427	34	23	personnel	personnel	NOUN
gujaf-427	34	24	costs	cost	NOUN
gujaf-427	34	25	.	.	PUNCT
gujaf-427	35	1	similarly	similarly	ADV
gujaf-427	35	2	,	,	PUNCT
gujaf-427	35	3	the	the	DET
gujaf-427	35	4	government	government	NOUN
gujaf-427	35	5	integrated	integrate	VERB
gujaf-427	35	6	financial	financial	ADJ
gujaf-427	35	7	management	management	NOUN
gujaf-427	35	8	information	information	NOUN
gujaf-427	35	9	system	system	NOUN
gujaf-427	35	10	(	(	PUNCT
gujaf-427	35	11	gifmis	gifmis	PROPN
gujaf-427	35	12	)	)	PUNCT
gujaf-427	35	13	was	be	AUX
gujaf-427	35	14	introduced	introduce	VERB
gujaf-427	35	15	to	to	PART
gujaf-427	35	16	control	control	VERB
gujaf-427	35	17	government	government	NOUN
gujaf-427	35	18	expenditure	expenditure	NOUN
gujaf-427	35	19	.	.	PUNCT
gujaf-427	36	1	this	this	DET
gujaf-427	36	2	system	system	NOUN
gujaf-427	36	3	involves	involve	VERB
gujaf-427	36	4	the	the	DET
gujaf-427	36	5	computerization	computerization	NOUN
gujaf-427	36	6	of	of	ADP
gujaf-427	36	7	the	the	DET
gujaf-427	36	8	gusau	gusau	ADJ
gujaf-427	36	9	journal	journal	NOUN
gujaf-427	36	10	of	of	ADP
gujaf-427	36	11	accounting	accounting	NOUN
gujaf-427	36	12	and	and	CCONJ
gujaf-427	36	13	finance	finance	NOUN
gujaf-427	36	14	,	,	PUNCT
gujaf-427	36	15	vol.6	vol.6	PROPN
gujaf-427	36	16	,	,	PUNCT
gujaf-427	36	17	issue	issue	NOUN
gujaf-427	36	18	2	2	NUM
gujaf-427	36	19	,	,	PUNCT
gujaf-427	36	20	april	april	PROPN
gujaf-427	36	21	,	,	PUNCT
gujaf-427	36	22	2025	2025	NUM
gujaf-427	36	23	244	244	NUM
gujaf-427	36	24	government	government	NOUN
gujaf-427	36	25	expenditure	expenditure	NOUN
gujaf-427	36	26	approval	approval	NOUN
gujaf-427	36	27	and	and	CCONJ
gujaf-427	36	28	execution	execution	NOUN
gujaf-427	36	29	process	process	NOUN
gujaf-427	36	30	that	that	PRON
gujaf-427	36	31	helps	help	VERB
gujaf-427	36	32	the	the	DET
gujaf-427	36	33	government	government	NOUN
gujaf-427	36	34	monitor	monitor	VERB
gujaf-427	36	35	the	the	DET
gujaf-427	36	36	spending	spending	NOUN
gujaf-427	36	37	activities	activity	NOUN
gujaf-427	36	38	of	of	ADP
gujaf-427	36	39	its	its	PRON
gujaf-427	36	40	ministries	ministry	NOUN
gujaf-427	36	41	,	,	PUNCT
gujaf-427	36	42	departments	department	NOUN
gujaf-427	36	43	and	and	CCONJ
gujaf-427	36	44	agencies	agency	NOUN
gujaf-427	36	45	through	through	ADP
gujaf-427	36	46	a	a	DET
gujaf-427	36	47	unified	unified	ADJ
gujaf-427	36	48	channel	channel	NOUN
gujaf-427	36	49	.	.	PUNCT
gujaf-427	37	1	the	the	DET
gujaf-427	37	2	adoption	adoption	NOUN
gujaf-427	37	3	of	of	ADP
gujaf-427	37	4	the	the	DET
gujaf-427	37	5	federal	federal	ADJ
gujaf-427	37	6	government'snew	government'snew	ADJ
gujaf-427	37	7	policies	policy	NOUN
gujaf-427	37	8	has	have	AUX
gujaf-427	37	9	improved	improve	VERB
gujaf-427	37	10	cash	cash	NOUN
gujaf-427	37	11	management	management	NOUN
gujaf-427	37	12	and	and	CCONJ
gujaf-427	37	13	accountability	accountability	NOUN
gujaf-427	37	14	.	.	PUNCT
gujaf-427	38	1	in	in	ADP
gujaf-427	38	2	particular	particular	ADJ
gujaf-427	38	3	,	,	PUNCT
gujaf-427	38	4	the	the	DET
gujaf-427	38	5	treasury	treasury	PROPN
gujaf-427	38	6	single	single	ADJ
gujaf-427	38	7	account	account	NOUN
gujaf-427	38	8	(	(	PUNCT
gujaf-427	38	9	tsa	tsa	NOUN
gujaf-427	38	10	)	)	PUNCT
gujaf-427	38	11	framework	framework	NOUN
gujaf-427	38	12	combines	combine	VERB
gujaf-427	38	13	all	all	DET
gujaf-427	38	14	government	government	NOUN
gujaf-427	38	15	revenue	revenue	NOUN
gujaf-427	38	16	into	into	ADP
gujaf-427	38	17	a	a	DET
gujaf-427	38	18	common	common	ADJ
gujaf-427	38	19	account	account	NOUN
gujaf-427	38	20	with	with	ADP
gujaf-427	38	21	the	the	DET
gujaf-427	38	22	central	central	ADJ
gujaf-427	38	23	bank	bank	PROPN
gujaf-427	38	24	of	of	ADP
gujaf-427	38	25	nigeria	nigeria	PROPN
gujaf-427	38	26	(	(	PUNCT
gujaf-427	38	27	cbn	cbn	PROPN
gujaf-427	38	28	)	)	PUNCT
gujaf-427	38	29	.	.	PUNCT
gujaf-427	39	1	this	this	DET
gujaf-427	39	2	policy	policy	NOUN
gujaf-427	39	3	focuses	focus	VERB
gujaf-427	39	4	on	on	ADP
gujaf-427	39	5	the	the	DET
gujaf-427	39	6	shortcomings	shortcoming	NOUN
gujaf-427	39	7	of	of	ADP
gujaf-427	39	8	fragmented	fragmented	ADJ
gujaf-427	39	9	accounts	account	NOUN
gujaf-427	39	10	between	between	ADP
gujaf-427	39	11	ministries	ministry	NOUN
gujaf-427	39	12	,	,	PUNCT
gujaf-427	39	13	departments	department	NOUN
gujaf-427	39	14	,	,	PUNCT
gujaf-427	39	15	and	and	CCONJ
gujaf-427	39	16	agencies	agency	NOUN
gujaf-427	39	17	(	(	PUNCT
gujaf-427	39	18	mdas	mda	NOUN
gujaf-427	39	19	)	)	PUNCT
gujaf-427	39	20	to	to	PART
gujaf-427	39	21	minimize	minimize	VERB
gujaf-427	39	22	cash	cash	NOUN
gujaf-427	39	23	wastage	wastage	NOUN
gujaf-427	39	24	,	,	PUNCT
gujaf-427	39	25	misappropriation	misappropriation	NOUN
gujaf-427	39	26	,	,	PUNCT
gujaf-427	39	27	and	and	CCONJ
gujaf-427	39	28	corruption	corruption	NOUN
gujaf-427	39	29	,	,	PUNCT
gujaf-427	39	30	all	all	PRON
gujaf-427	39	31	while	while	SCONJ
gujaf-427	39	32	improving	improve	VERB
gujaf-427	39	33	resource	resource	NOUN
gujaf-427	39	34	planning	planning	NOUN
gujaf-427	39	35	and	and	CCONJ
gujaf-427	39	36	use	use	NOUN
gujaf-427	39	37	(	(	PUNCT
gujaf-427	39	38	kanu	kanu	PROPN
gujaf-427	39	39	,	,	PUNCT
gujaf-427	39	40	2016	2016	NUM
gujaf-427	39	41	;	;	PUNCT
gujaf-427	39	42	igbekoyi	igbekoyi	PROPN
gujaf-427	39	43	&	&	CCONJ
gujaf-427	39	44	agbaje	agbaje	NOUN
gujaf-427	39	45	,	,	PUNCT
gujaf-427	39	46	2017	2017	NUM
gujaf-427	39	47	)	)	PUNCT
gujaf-427	39	48	.	.	PUNCT
gujaf-427	40	1	the	the	DET
gujaf-427	40	2	federal	federal	ADJ
gujaf-427	40	3	government	government	NOUN
gujaf-427	40	4	implementedthe	implementedthe	VERB
gujaf-427	40	5	integrated	integrate	VERB
gujaf-427	40	6	personnel	personnel	NOUN
gujaf-427	40	7	payroll	payroll	NOUN
gujaf-427	40	8	information	information	NOUN
gujaf-427	40	9	system	system	NOUN
gujaf-427	40	10	(	(	PUNCT
gujaf-427	40	11	ippis)to	ippis)to	NOUN
gujaf-427	40	12	automate	automate	ADJ
gujaf-427	40	13	payroll	payroll	NOUN
gujaf-427	40	14	,	,	PUNCT
gujaf-427	40	15	eliminate	eliminate	VERB
gujaf-427	40	16	false	false	ADJ
gujaf-427	40	17	wage	wage	NOUN
gujaf-427	40	18	claims	claim	NOUN
gujaf-427	40	19	,	,	PUNCT
gujaf-427	40	20	and	and	CCONJ
gujaf-427	40	21	improve	improve	VERB
gujaf-427	40	22	human	human	ADJ
gujaf-427	40	23	resource	resource	NOUN
gujaf-427	40	24	cost	cost	NOUN
gujaf-427	40	25	rationalization	rationalization	NOUN
gujaf-427	40	26	(	(	PUNCT
gujaf-427	40	27	aladetanye	aladetanye	NOUN
gujaf-427	40	28	,	,	PUNCT
gujaf-427	40	29	2021	2021	NUM
gujaf-427	40	30	)	)	PUNCT
gujaf-427	40	31	.	.	PUNCT
gujaf-427	41	1	on	on	ADP
gujaf-427	41	2	the	the	DET
gujaf-427	41	3	other	other	ADJ
gujaf-427	41	4	hand	hand	NOUN
gujaf-427	41	5	,	,	PUNCT
gujaf-427	41	6	the	the	DET
gujaf-427	41	7	government	government	NOUN
gujaf-427	41	8	integrated	integrate	VERB
gujaf-427	41	9	financial	financial	ADJ
gujaf-427	41	10	management	management	NOUN
gujaf-427	41	11	information	information	NOUN
gujaf-427	41	12	system	system	NOUN
gujaf-427	41	13	(	(	PUNCT
gujaf-427	41	14	gifmis	gifmis	PROPN
gujaf-427	41	15	)	)	PUNCT
gujaf-427	41	16	has	have	AUX
gujaf-427	41	17	largely	largely	ADV
gujaf-427	41	18	automated	automate	VERB
gujaf-427	41	19	the	the	DET
gujaf-427	41	20	expenditure	expenditure	NOUN
gujaf-427	41	21	approval	approval	NOUN
gujaf-427	41	22	and	and	CCONJ
gujaf-427	41	23	management	management	NOUN
gujaf-427	41	24	processes	process	NOUN
gujaf-427	41	25	to	to	PART
gujaf-427	41	26	properly	properly	ADV
gujaf-427	41	27	implement	implement	VERB
gujaf-427	41	28	monitoring	monitor	VERB
gujaf-427	41	29	processesto	processesto	NOUN
gujaf-427	41	30	oversee	oversee	VERB
gujaf-427	41	31	the	the	DET
gujaf-427	41	32	financial	financial	ADJ
gujaf-427	41	33	activities	activity	NOUN
gujaf-427	41	34	of	of	ADP
gujaf-427	41	35	mdas	mda	NOUN
gujaf-427	41	36	effectively	effectively	ADV
gujaf-427	41	37	.	.	PUNCT
gujaf-427	42	1	these	these	DET
gujaf-427	42	2	policies	policy	NOUN
gujaf-427	42	3	,	,	PUNCT
gujaf-427	42	4	in	in	ADP
gujaf-427	42	5	total	total	ADJ
gujaf-427	42	6	,	,	PUNCT
gujaf-427	42	7	seek	seek	VERB
gujaf-427	42	8	to	to	PART
gujaf-427	42	9	enhance	enhance	VERB
gujaf-427	42	10	cash	cash	NOUN
gujaf-427	42	11	management	management	NOUN
gujaf-427	42	12	and	and	CCONJ
gujaf-427	42	13	transparency	transparency	NOUN
gujaf-427	42	14	in	in	ADP
gujaf-427	42	15	the	the	DET
gujaf-427	42	16	public	public	ADJ
gujaf-427	42	17	administration	administration	NOUN
gujaf-427	42	18	field	field	NOUN
gujaf-427	42	19	.	.	PUNCT
gujaf-427	43	1	nonetheless	nonetheless	ADV
gujaf-427	43	2	,	,	PUNCT
gujaf-427	43	3	the	the	DET
gujaf-427	43	4	degree	degree	NOUN
gujaf-427	43	5	to	to	PART
gujaf-427	43	6	which	which	PRON
gujaf-427	43	7	those	those	DET
gujaf-427	43	8	policies	policy	NOUN
gujaf-427	43	9	have	have	AUX
gujaf-427	43	10	attained	attain	VERB
gujaf-427	43	11	their	their	PRON
gujaf-427	43	12	objectives	objective	NOUN
gujaf-427	43	13	is	be	AUX
gujaf-427	43	14	unclear	unclear	ADJ
gujaf-427	43	15	.	.	PUNCT
gujaf-427	44	1	the	the	DET
gujaf-427	44	2	government	government	NOUN
gujaf-427	44	3	has	have	AUX
gujaf-427	44	4	tried	try	VERB
gujaf-427	44	5	to	to	PART
gujaf-427	44	6	curtail	curtail	VERB
gujaf-427	44	7	the	the	DET
gujaf-427	44	8	wave	wave	NOUN
gujaf-427	44	9	of	of	ADP
gujaf-427	44	10	financial	financial	ADJ
gujaf-427	44	11	misappropriation	misappropriation	NOUN
gujaf-427	44	12	by	by	ADP
gujaf-427	44	13	introducing	introduce	VERB
gujaf-427	44	14	policies	policy	NOUN
gujaf-427	44	15	to	to	PART
gujaf-427	44	16	enhance	enhance	VERB
gujaf-427	44	17	its	its	PRON
gujaf-427	44	18	cash	cash	NOUN
gujaf-427	44	19	management	management	NOUN
gujaf-427	44	20	capabilities	capability	NOUN
gujaf-427	44	21	.	.	PUNCT
gujaf-427	45	1	the	the	DET
gujaf-427	45	2	policies	policy	NOUN
gujaf-427	45	3	include	include	VERB
gujaf-427	45	4	the	the	DET
gujaf-427	45	5	tsa	tsa	PROPN
gujaf-427	45	6	,	,	PUNCT
gujaf-427	45	7	ippis	ippis	ADJ
gujaf-427	45	8	,	,	PUNCT
gujaf-427	45	9	gifmis	gifmis	PROPN
gujaf-427	45	10	,	,	PUNCT
gujaf-427	45	11	among	among	ADP
gujaf-427	45	12	others	other	NOUN
gujaf-427	45	13	.	.	PUNCT
gujaf-427	46	1	with	with	ADP
gujaf-427	46	2	the	the	DET
gujaf-427	46	3	introduction	introduction	NOUN
gujaf-427	46	4	of	of	ADP
gujaf-427	46	5	the	the	DET
gujaf-427	46	6	policies	policy	NOUN
gujaf-427	46	7	,	,	PUNCT
gujaf-427	46	8	in	in	ADP
gujaf-427	46	9	nigeria	nigeria	PROPN
gujaf-427	46	10	,	,	PUNCT
gujaf-427	46	11	various	various	ADJ
gujaf-427	46	12	scholars	scholar	NOUN
gujaf-427	46	13	have	have	AUX
gujaf-427	46	14	contributed	contribute	VERB
gujaf-427	46	15	to	to	ADP
gujaf-427	46	16	the	the	DET
gujaf-427	46	17	effectiveness	effectiveness	NOUN
gujaf-427	46	18	of	of	ADP
gujaf-427	46	19	the	the	DET
gujaf-427	46	20	policies	policy	NOUN
gujaf-427	46	21	and	and	CCONJ
gujaf-427	46	22	the	the	DET
gujaf-427	46	23	ability	ability	NOUN
gujaf-427	46	24	to	to	PART
gujaf-427	46	25	achieve	achieve	VERB
gujaf-427	46	26	the	the	DET
gujaf-427	46	27	government	government	NOUN
gujaf-427	46	28	's	's	PART
gujaf-427	46	29	stated	state	VERB
gujaf-427	46	30	mandate	mandate	NOUN
gujaf-427	46	31	from	from	ADP
gujaf-427	46	32	various	various	ADJ
gujaf-427	46	33	perspectives	perspective	NOUN
gujaf-427	46	34	.	.	PUNCT
gujaf-427	47	1	in	in	ADP
gujaf-427	47	2	the	the	DET
gujaf-427	47	3	case	case	NOUN
gujaf-427	47	4	of	of	ADP
gujaf-427	47	5	the	the	DET
gujaf-427	47	6	treasury	treasury	PROPN
gujaf-427	47	7	single	single	ADJ
gujaf-427	47	8	account	account	NOUN
gujaf-427	47	9	,	,	PUNCT
gujaf-427	47	10	ahmed	ahmed	PROPN
gujaf-427	47	11	(	(	PUNCT
gujaf-427	47	12	2016	2016	NUM
gujaf-427	47	13	)	)	PUNCT
gujaf-427	47	14	studied	study	VERB
gujaf-427	47	15	the	the	DET
gujaf-427	47	16	ability	ability	NOUN
gujaf-427	47	17	of	of	ADP
gujaf-427	47	18	tsa	tsa	NOUN
gujaf-427	47	19	to	to	PART
gujaf-427	47	20	serve	serve	VERB
gujaf-427	47	21	as	as	ADP
gujaf-427	47	22	an	an	DET
gujaf-427	47	23	instrument	instrument	NOUN
gujaf-427	47	24	of	of	ADP
gujaf-427	47	25	financial	financial	ADJ
gujaf-427	47	26	prudence	prudence	NOUN
gujaf-427	47	27	;	;	PUNCT
gujaf-427	47	28	bashir	bashir	NOUN
gujaf-427	47	29	(	(	PUNCT
gujaf-427	47	30	2016	2016	NUM
gujaf-427	47	31	)	)	PUNCT
gujaf-427	47	32	assessed	assess	VERB
gujaf-427	47	33	its	its	PRON
gujaf-427	47	34	effect	effect	NOUN
gujaf-427	47	35	on	on	ADP
gujaf-427	47	36	public	public	ADJ
gujaf-427	47	37	finance	finance	NOUN
gujaf-427	47	38	management	management	NOUN
gujaf-427	47	39	;	;	PUNCT
gujaf-427	47	40	ekubiat	ekubiat	NOUN
gujaf-427	47	41	and	and	CCONJ
gujaf-427	47	42	ime	ime	PROPN
gujaf-427	47	43	(	(	PUNCT
gujaf-427	47	44	2016	2016	NUM
gujaf-427	47	45	)	)	PUNCT
gujaf-427	47	46	examined	examine	VERB
gujaf-427	47	47	the	the	DET
gujaf-427	47	48	challenges	challenge	NOUN
gujaf-427	47	49	and	and	CCONJ
gujaf-427	47	50	prospects	prospect	NOUN
gujaf-427	47	51	of	of	ADP
gujaf-427	47	52	its	its	PRON
gujaf-427	47	53	adoption	adoption	NOUN
gujaf-427	47	54	.	.	PUNCT
gujaf-427	48	1	other	other	ADJ
gujaf-427	48	2	studies	study	NOUN
gujaf-427	48	3	considered	consider	VERB
gujaf-427	48	4	the	the	DET
gujaf-427	48	5	impact	impact	NOUN
gujaf-427	48	6	of	of	ADP
gujaf-427	48	7	the	the	DET
gujaf-427	48	8	policy	policy	NOUN
gujaf-427	48	9	on	on	ADP
gujaf-427	48	10	various	various	ADJ
gujaf-427	48	11	sectors	sector	NOUN
gujaf-427	48	12	'	'	PART
gujaf-427	48	13	indices	index	NOUN
gujaf-427	48	14	of	of	ADP
gujaf-427	48	15	the	the	DET
gujaf-427	48	16	economy	economy	NOUN
gujaf-427	48	17	(	(	PUNCT
gujaf-427	48	18	ndubuaku	ndubuaku	PROPN
gujaf-427	48	19	,	,	PUNCT
gujaf-427	48	20	ohaegbu	ohaegbu	PROPN
gujaf-427	48	21	&	&	CCONJ
gujaf-427	48	22	nina	nina	PROPN
gujaf-427	48	23	,	,	PUNCT
gujaf-427	48	24	2017	2017	NUM
gujaf-427	48	25	;	;	PUNCT
gujaf-427	48	26	igbekoyi	igbekoyi	NOUN
gujaf-427	48	27	,	,	PUNCT
gujaf-427	48	28	2022	2022	NUM
gujaf-427	48	29	;	;	PUNCT
gujaf-427	48	30	ogbonna	ogbonna	NOUN
gujaf-427	48	31	,	,	PUNCT
gujaf-427	48	32	2018	2018	NUM
gujaf-427	48	33	;	;	PUNCT
gujaf-427	48	34	olaoye	olaoye	ADJ
gujaf-427	48	35	,	,	PUNCT
gujaf-427	48	36	2019	2019	NUM
gujaf-427	48	37	;	;	PUNCT
gujaf-427	48	38	igbekoyi	igbekoyi	PROPN
gujaf-427	48	39	&	&	CCONJ
gujaf-427	48	40	agbaje	agbaje	NOUN
gujaf-427	48	41	,	,	PUNCT
gujaf-427	48	42	2017	2017	NUM
gujaf-427	48	43	)	)	PUNCT
gujaf-427	48	44	.	.	PUNCT
gujaf-427	49	1	although	although	SCONJ
gujaf-427	49	2	these	these	DET
gujaf-427	49	3	studies	study	NOUN
gujaf-427	49	4	adequately	adequately	ADV
gujaf-427	49	5	addressed	address	VERB
gujaf-427	49	6	their	their	PRON
gujaf-427	49	7	area	area	NOUN
gujaf-427	49	8	of	of	ADP
gujaf-427	49	9	focus	focus	NOUN
gujaf-427	49	10	,	,	PUNCT
gujaf-427	49	11	most	most	ADJ
gujaf-427	49	12	did	do	AUX
gujaf-427	49	13	not	not	PART
gujaf-427	49	14	expressly	expressly	ADV
gujaf-427	49	15	consider	consider	VERB
gujaf-427	49	16	the	the	DET
gujaf-427	49	17	accountability	accountability	NOUN
gujaf-427	49	18	function	function	NOUN
gujaf-427	49	19	of	of	ADP
gujaf-427	49	20	government	government	NOUN
gujaf-427	49	21	,	,	PUNCT
gujaf-427	49	22	especially	especially	ADV
gujaf-427	49	23	as	as	SCONJ
gujaf-427	49	24	it	it	PRON
gujaf-427	49	25	relates	relate	VERB
gujaf-427	49	26	to	to	ADP
gujaf-427	49	27	the	the	DET
gujaf-427	49	28	transparency	transparency	NOUN
gujaf-427	49	29	in	in	ADP
gujaf-427	49	30	government	government	NOUN
gujaf-427	49	31	dealings	dealing	NOUN
gujaf-427	49	32	.	.	PUNCT
gujaf-427	50	1	therefore	therefore	ADV
gujaf-427	50	2	,	,	PUNCT
gujaf-427	50	3	it	it	PRON
gujaf-427	50	4	is	be	AUX
gujaf-427	50	5	necessary	necessary	ADJ
gujaf-427	50	6	to	to	PART
gujaf-427	50	7	determine	determine	VERB
gujaf-427	50	8	if	if	SCONJ
gujaf-427	50	9	adopting	adopt	VERB
gujaf-427	50	10	the	the	DET
gujaf-427	50	11	tsa	tsa	NOUN
gujaf-427	50	12	system	system	NOUN
gujaf-427	50	13	has	have	AUX
gujaf-427	50	14	helped	help	VERB
gujaf-427	50	15	the	the	DET
gujaf-427	50	16	government	government	NOUN
gujaf-427	50	17	be	be	AUX
gujaf-427	50	18	more	more	ADV
gujaf-427	50	19	transparent	transparent	ADJ
gujaf-427	50	20	in	in	ADP
gujaf-427	50	21	its	its	PRON
gujaf-427	50	22	financial	financial	ADJ
gujaf-427	50	23	dealings	dealing	NOUN
gujaf-427	50	24	.	.	PUNCT
gujaf-427	51	1	in	in	ADP
gujaf-427	51	2	respect	respect	NOUN
gujaf-427	51	3	of	of	ADP
gujaf-427	51	4	ippis	ippis	NOUN
gujaf-427	51	5	and	and	CCONJ
gujaf-427	51	6	gifmis	gifmis	ADJ
gujaf-427	51	7	,	,	PUNCT
gujaf-427	51	8	existing	exist	VERB
gujaf-427	51	9	studies	study	NOUN
gujaf-427	51	10	evaluated	evaluate	VERB
gujaf-427	51	11	the	the	DET
gujaf-427	51	12	ability	ability	NOUN
gujaf-427	51	13	of	of	ADP
gujaf-427	51	14	the	the	DET
gujaf-427	51	15	ippis	ippis	NOUN
gujaf-427	51	16	introduced	introduce	VERB
gujaf-427	51	17	by	by	ADP
gujaf-427	51	18	the	the	DET
gujaf-427	51	19	government	government	NOUN
gujaf-427	51	20	to	to	PART
gujaf-427	51	21	promote	promote	VERB
gujaf-427	51	22	accountability	accountability	NOUN
gujaf-427	51	23	,	,	PUNCT
gujaf-427	51	24	but	but	CCONJ
gujaf-427	51	25	the	the	DET
gujaf-427	51	26	majority	majority	NOUN
gujaf-427	51	27	of	of	ADP
gujaf-427	51	28	the	the	DET
gujaf-427	51	29	studies	study	NOUN
gujaf-427	51	30	centered	center	VERB
gujaf-427	51	31	on	on	ADP
gujaf-427	51	32	the	the	DET
gujaf-427	51	33	elimination	elimination	NOUN
gujaf-427	51	34	of	of	ADP
gujaf-427	51	35	false	false	ADJ
gujaf-427	51	36	wage	wage	NOUN
gujaf-427	51	37	claims	claim	NOUN
gujaf-427	51	38	and	and	CCONJ
gujaf-427	51	39	ghost	ghost	NOUN
gujaf-427	51	40	workers	worker	NOUN
gujaf-427	51	41	and	and	CCONJ
gujaf-427	51	42	the	the	DET
gujaf-427	51	43	reduction	reduction	NOUN
gujaf-427	51	44	of	of	ADP
gujaf-427	51	45	personnel	personnel	NOUN
gujaf-427	51	46	cost	cost	NOUN
gujaf-427	51	47	(	(	PUNCT
gujaf-427	51	48	aladetanye	aladetanye	NOUN
gujaf-427	51	49	,	,	PUNCT
gujaf-427	51	50	2021	2021	NUM
gujaf-427	51	51	;	;	PUNCT
gujaf-427	51	52	enakirerchi	enakirerchi	NOUN
gujaf-427	51	53	&	&	CCONJ
gujaf-427	51	54	temile,2017	temile,2017	PROPN
gujaf-427	51	55	;	;	PUNCT
gujaf-427	51	56	amahalu	amahalu	PROPN
gujaf-427	51	57	,	,	PUNCT
gujaf-427	51	58	okoye	okoye	PROPN
gujaf-427	51	59	&	&	CCONJ
gujaf-427	51	60	okoye	okoye	PROPN
gujaf-427	51	61	,	,	PUNCT
gujaf-427	51	62	2016	2016	NUM
gujaf-427	51	63	)	)	PUNCT
gujaf-427	51	64	.	.	PUNCT
gujaf-427	52	1	evidence	evidence	NOUN
gujaf-427	52	2	from	from	ADP
gujaf-427	52	3	these	these	DET
gujaf-427	52	4	studies	study	NOUN
gujaf-427	52	5	revealed	reveal	VERB
gujaf-427	52	6	that	that	SCONJ
gujaf-427	52	7	the	the	DET
gujaf-427	52	8	ippis	ippis	ADJ
gujaf-427	52	9	policy	policy	NOUN
gujaf-427	52	10	has	have	AUX
gujaf-427	52	11	vastly	vastly	ADV
gujaf-427	52	12	reduced	reduce	VERB
gujaf-427	52	13	false	false	ADJ
gujaf-427	52	14	wage	wage	NOUN
gujaf-427	52	15	claims	claim	NOUN
gujaf-427	52	16	and	and	CCONJ
gujaf-427	52	17	ghost	ghost	NOUN
gujaf-427	52	18	workers	worker	NOUN
gujaf-427	52	19	;	;	PUNCT
gujaf-427	52	20	however	however	ADV
gujaf-427	52	21	,	,	PUNCT
gujaf-427	52	22	there	there	PRON
gujaf-427	52	23	is	be	VERB
gujaf-427	52	24	a	a	DET
gujaf-427	52	25	need	need	NOUN
gujaf-427	52	26	to	to	PART
gujaf-427	52	27	investigate	investigate	VERB
gujaf-427	52	28	the	the	DET
gujaf-427	52	29	policy	policy	NOUN
gujaf-427	52	30	's	's	PART
gujaf-427	52	31	transparency	transparency	NOUN
gujaf-427	52	32	potential	potential	NOUN
gujaf-427	52	33	.	.	PUNCT
gujaf-427	53	1	this	this	PRON
gujaf-427	53	2	is	be	AUX
gujaf-427	53	3	because	because	SCONJ
gujaf-427	53	4	the	the	DET
gujaf-427	53	5	accountability	accountability	NOUN
gujaf-427	53	6	potential	potential	NOUN
gujaf-427	53	7	of	of	ADP
gujaf-427	53	8	a	a	DET
gujaf-427	53	9	government	government	NOUN
gujaf-427	53	10	is	be	AUX
gujaf-427	53	11	beyond	beyond	ADP
gujaf-427	53	12	cost	cost	NOUN
gujaf-427	53	13	reduction	reduction	NOUN
gujaf-427	53	14	or	or	CCONJ
gujaf-427	53	15	cost	cost	NOUN
gujaf-427	53	16	effectiveness	effectiveness	NOUN
gujaf-427	53	17	,	,	PUNCT
gujaf-427	53	18	but	but	CCONJ
gujaf-427	53	19	the	the	DET
gujaf-427	53	20	extent	extent	NOUN
gujaf-427	53	21	to	to	PART
gujaf-427	53	22	which	which	PRON
gujaf-427	53	23	the	the	DET
gujaf-427	53	24	government	government	NOUN
gujaf-427	53	25	can	can	AUX
gujaf-427	53	26	promote	promote	VERB
gujaf-427	53	27	transparency	transparency	NOUN
gujaf-427	53	28	and	and	CCONJ
gujaf-427	53	29	fairness	fairness	NOUN
gujaf-427	53	30	in	in	ADP
gujaf-427	53	31	its	its	PRON
gujaf-427	53	32	operating	operating	NOUN
gujaf-427	53	33	process	process	NOUN
gujaf-427	53	34	.	.	PUNCT
gujaf-427	54	1	there	there	PRON
gujaf-427	54	2	is	be	VERB
gujaf-427	54	3	a	a	DET
gujaf-427	54	4	need	need	NOUN
gujaf-427	54	5	to	to	PART
gujaf-427	54	6	investigate	investigate	VERB
gujaf-427	54	7	if	if	SCONJ
gujaf-427	54	8	the	the	DET
gujaf-427	54	9	ippis	ippis	ADJ
gujaf-427	54	10	policy	policy	NOUN
gujaf-427	54	11	can	can	AUX
gujaf-427	54	12	promote	promote	VERB
gujaf-427	54	13	accountability	accountability	NOUN
gujaf-427	54	14	in	in	ADP
gujaf-427	54	15	nigeria	nigeria	PROPN
gujaf-427	54	16	's	's	PART
gujaf-427	54	17	federal	federal	ADJ
gujaf-427	54	18	ministries	ministry	NOUN
gujaf-427	54	19	,	,	PUNCT
gujaf-427	54	20	departments	department	NOUN
gujaf-427	54	21	,	,	PUNCT
gujaf-427	54	22	and	and	CCONJ
gujaf-427	54	23	agencies	agency	NOUN
gujaf-427	54	24	.	.	PUNCT
gujaf-427	55	1	evidence	evidence	NOUN
gujaf-427	55	2	from	from	ADP
gujaf-427	55	3	studies	study	NOUN
gujaf-427	55	4	conducted	conduct	VERB
gujaf-427	55	5	in	in	ADP
gujaf-427	55	6	nigeria	nigeria	PROPN
gujaf-427	55	7	on	on	ADP
gujaf-427	55	8	cash	cash	NOUN
gujaf-427	55	9	management	management	NOUN
gujaf-427	55	10	policies	policy	NOUN
gujaf-427	55	11	from	from	ADP
gujaf-427	55	12	individual	individual	ADJ
gujaf-427	55	13	evaluation	evaluation	NOUN
gujaf-427	55	14	of	of	ADP
gujaf-427	55	15	these	these	DET
gujaf-427	55	16	policies	policy	NOUN
gujaf-427	55	17	has	have	AUX
gujaf-427	55	18	been	be	AUX
gujaf-427	55	19	reviewed	review	VERB
gujaf-427	55	20	from	from	ADP
gujaf-427	55	21	the	the	DET
gujaf-427	55	22	performance	performance	NOUN
gujaf-427	55	23	perspective	perspective	NOUN
gujaf-427	55	24	of	of	ADP
gujaf-427	55	25	the	the	DET
gujaf-427	55	26	government	government	NOUN
gujaf-427	55	27	in	in	ADP
gujaf-427	55	28	the	the	DET
gujaf-427	55	29	context	context	NOUN
gujaf-427	55	30	of	of	ADP
gujaf-427	55	31	the	the	DET
gujaf-427	55	32	government	government	NOUN
gujaf-427	55	33	's	's	PART
gujaf-427	55	34	ability	ability	NOUN
gujaf-427	55	35	to	to	PART
gujaf-427	55	36	reduce	reduce	VERB
gujaf-427	55	37	costs	cost	NOUN
gujaf-427	55	38	.	.	PUNCT
gujaf-427	56	1	the	the	DET
gujaf-427	56	2	cost	cost	NOUN
gujaf-427	56	3	reduction	reduction	NOUN
gujaf-427	56	4	gusau	gusau	ADJ
gujaf-427	56	5	journal	journal	NOUN
gujaf-427	56	6	of	of	ADP
gujaf-427	56	7	accounting	accounting	NOUN
gujaf-427	56	8	and	and	CCONJ
gujaf-427	56	9	finance	finance	NOUN
gujaf-427	56	10	,	,	PUNCT
gujaf-427	56	11	vol.6	vol.6	PROPN
gujaf-427	56	12	,	,	PUNCT
gujaf-427	56	13	issue	issue	NOUN
gujaf-427	56	14	2	2	NUM
gujaf-427	56	15	,	,	PUNCT
gujaf-427	56	16	april	april	PROPN
gujaf-427	56	17	,	,	PUNCT
gujaf-427	56	18	2025	2025	NUM
gujaf-427	56	19	245	245	NUM
gujaf-427	56	20	focuses	focus	VERB
gujaf-427	56	21	on	on	ADP
gujaf-427	56	22	government	government	NOUN
gujaf-427	56	23	financial	financial	ADJ
gujaf-427	56	24	performance	performance	NOUN
gujaf-427	56	25	,	,	PUNCT
gujaf-427	56	26	revenue	revenue	NOUN
gujaf-427	56	27	generation	generation	NOUN
gujaf-427	56	28	,	,	PUNCT
gujaf-427	56	29	and	and	CCONJ
gujaf-427	56	30	cash	cash	NOUN
gujaf-427	56	31	handling	handling	NOUN
gujaf-427	56	32	.	.	PUNCT
gujaf-427	57	1	studies	study	NOUN
gujaf-427	57	2	have	have	AUX
gujaf-427	57	3	not	not	PART
gujaf-427	57	4	considered	consider	VERB
gujaf-427	57	5	accountability	accountability	NOUN
gujaf-427	57	6	specifically	specifically	ADV
gujaf-427	57	7	from	from	ADP
gujaf-427	57	8	the	the	DET
gujaf-427	57	9	context	context	NOUN
gujaf-427	57	10	of	of	ADP
gujaf-427	57	11	government	government	NOUN
gujaf-427	57	12	transparency	transparency	NOUN
gujaf-427	57	13	.	.	PUNCT
gujaf-427	58	1	it	it	PRON
gujaf-427	58	2	has	have	AUX
gujaf-427	58	3	been	be	AUX
gujaf-427	58	4	established	establish	VERB
gujaf-427	58	5	that	that	SCONJ
gujaf-427	58	6	the	the	DET
gujaf-427	58	7	accountability	accountability	NOUN
gujaf-427	58	8	function	function	NOUN
gujaf-427	58	9	of	of	ADP
gujaf-427	58	10	government	government	NOUN
gujaf-427	58	11	is	be	AUX
gujaf-427	58	12	a	a	DET
gujaf-427	58	13	vital	vital	ADJ
gujaf-427	58	14	component	component	NOUN
gujaf-427	58	15	of	of	ADP
gujaf-427	58	16	governance	governance	NOUN
gujaf-427	58	17	and	and	CCONJ
gujaf-427	58	18	the	the	DET
gujaf-427	58	19	hub	hub	NOUN
gujaf-427	58	20	of	of	ADP
gujaf-427	58	21	democracy	democracy	NOUN
gujaf-427	58	22	in	in	ADP
gujaf-427	58	23	any	any	DET
gujaf-427	58	24	country	country	NOUN
gujaf-427	58	25	.	.	PUNCT
gujaf-427	59	1	based	base	VERB
gujaf-427	59	2	on	on	ADP
gujaf-427	59	3	this	this	DET
gujaf-427	59	4	background	background	NOUN
gujaf-427	59	5	,	,	PUNCT
gujaf-427	59	6	there	there	PRON
gujaf-427	59	7	is	be	VERB
gujaf-427	59	8	a	a	DET
gujaf-427	59	9	need	need	NOUN
gujaf-427	59	10	to	to	PART
gujaf-427	59	11	investigate	investigate	VERB
gujaf-427	59	12	further	far	ADV
gujaf-427	59	13	if	if	SCONJ
gujaf-427	59	14	these	these	DET
gujaf-427	59	15	government	government	NOUN
gujaf-427	59	16	cash	cash	NOUN
gujaf-427	59	17	management	management	NOUN
gujaf-427	59	18	policies	policy	NOUN
gujaf-427	59	19	have	have	VERB
gujaf-427	59	20	the	the	DET
gujaf-427	59	21	potential	potential	NOUN
gujaf-427	59	22	to	to	PART
gujaf-427	59	23	promote	promote	VERB
gujaf-427	59	24	accountability	accountability	NOUN
gujaf-427	59	25	(	(	PUNCT
gujaf-427	59	26	transparency	transparency	NOUN
gujaf-427	59	27	)	)	PUNCT
gujaf-427	59	28	,	,	PUNCT
gujaf-427	59	29	which	which	PRON
gujaf-427	59	30	is	be	AUX
gujaf-427	59	31	lacking	lack	VERB
gujaf-427	59	32	in	in	ADP
gujaf-427	59	33	most	most	ADJ
gujaf-427	59	34	studies	study	NOUN
gujaf-427	59	35	.	.	PUNCT
gujaf-427	60	1	also	also	ADV
gujaf-427	60	2	,	,	PUNCT
gujaf-427	60	3	existing	exist	VERB
gujaf-427	60	4	studies	study	NOUN
gujaf-427	60	5	have	have	AUX
gujaf-427	60	6	conducted	conduct	VERB
gujaf-427	60	7	a	a	DET
gujaf-427	60	8	holistic	holistic	ADJ
gujaf-427	60	9	view	view	NOUN
gujaf-427	60	10	of	of	ADP
gujaf-427	60	11	the	the	DET
gujaf-427	60	12	concept	concept	NOUN
gujaf-427	60	13	of	of	ADP
gujaf-427	60	14	cash	cash	NOUN
gujaf-427	60	15	management	management	NOUN
gujaf-427	60	16	policies	policy	NOUN
gujaf-427	60	17	in	in	ADP
gujaf-427	60	18	nigeria	nigeria	PROPN
gujaf-427	60	19	,	,	PUNCT
gujaf-427	60	20	a	a	DET
gujaf-427	60	21	holistic	holistic	ADJ
gujaf-427	60	22	assessment	assessment	NOUN
gujaf-427	60	23	might	might	AUX
gujaf-427	60	24	not	not	PART
gujaf-427	60	25	give	give	VERB
gujaf-427	60	26	a	a	DET
gujaf-427	60	27	clearer	clear	ADJ
gujaf-427	60	28	picture	picture	NOUN
gujaf-427	60	29	of	of	ADP
gujaf-427	60	30	the	the	DET
gujaf-427	60	31	individual	individual	ADJ
gujaf-427	60	32	performance	performance	NOUN
gujaf-427	60	33	of	of	ADP
gujaf-427	60	34	each	each	DET
gujaf-427	60	35	segment	segment	NOUN
gujaf-427	60	36	of	of	ADP
gujaf-427	60	37	government	government	NOUN
gujaf-427	60	38	.	.	PUNCT
gujaf-427	61	1	based	base	VERB
gujaf-427	61	2	on	on	ADP
gujaf-427	61	3	this	this	PRON
gujaf-427	61	4	,	,	PUNCT
gujaf-427	61	5	this	this	DET
gujaf-427	61	6	study	study	NOUN
gujaf-427	61	7	evaluated	evaluate	VERB
gujaf-427	61	8	the	the	DET
gujaf-427	61	9	activities	activity	NOUN
gujaf-427	61	10	of	of	ADP
gujaf-427	61	11	mdas	mda	NOUN
gujaf-427	61	12	in	in	ADP
gujaf-427	61	13	ondo	ondo	PROPN
gujaf-427	61	14	state	state	NOUN
gujaf-427	61	15	.	.	PUNCT
gujaf-427	62	1	this	this	PRON
gujaf-427	62	2	will	will	AUX
gujaf-427	62	3	help	help	VERB
gujaf-427	62	4	to	to	PART
gujaf-427	62	5	perform	perform	VERB
gujaf-427	62	6	a	a	DET
gujaf-427	62	7	more	more	ADV
gujaf-427	62	8	precise	precise	ADJ
gujaf-427	62	9	assessment	assessment	NOUN
gujaf-427	62	10	of	of	ADP
gujaf-427	62	11	each	each	DET
gujaf-427	62	12	government	government	NOUN
gujaf-427	62	13	component	component	NOUN
gujaf-427	62	14	's	's	PART
gujaf-427	62	15	performance	performance	NOUN
gujaf-427	62	16	as	as	ADP
gujaf-427	62	17	an	an	DET
gujaf-427	62	18	improvement	improvement	NOUN
gujaf-427	62	19	to	to	ADP
gujaf-427	62	20	the	the	DET
gujaf-427	62	21	generalised	generalised	ADJ
gujaf-427	62	22	view	view	NOUN
gujaf-427	62	23	of	of	ADP
gujaf-427	62	24	existing	exist	VERB
gujaf-427	62	25	studies	study	NOUN
gujaf-427	62	26	.	.	PUNCT
gujaf-427	63	1	the	the	DET
gujaf-427	63	2	user	user	NOUN
gujaf-427	63	3	can	can	AUX
gujaf-427	63	4	better	well	ADV
gujaf-427	63	5	explain	explain	VERB
gujaf-427	63	6	the	the	DET
gujaf-427	63	7	evaluation	evaluation	NOUN
gujaf-427	63	8	of	of	ADP
gujaf-427	63	9	a	a	DET
gujaf-427	63	10	process	process	NOUN
gujaf-427	63	11	than	than	ADP
gujaf-427	63	12	the	the	DET
gujaf-427	63	13	policymakers	policymaker	NOUN
gujaf-427	63	14	.	.	PUNCT
gujaf-427	64	1	the	the	DET
gujaf-427	64	2	study	study	NOUN
gujaf-427	64	3	focused	focus	VERB
gujaf-427	64	4	on	on	ADP
gujaf-427	64	5	the	the	DET
gujaf-427	64	6	directors	director	NOUN
gujaf-427	64	7	and	and	CCONJ
gujaf-427	64	8	heads	head	NOUN
gujaf-427	64	9	of	of	ADP
gujaf-427	64	10	departments	department	NOUN
gujaf-427	64	11	of	of	ADP
gujaf-427	64	12	each	each	DET
gujaf-427	64	13	mda	mda	NOUN
gujaf-427	64	14	to	to	PART
gujaf-427	64	15	harvest	harvest	VERB
gujaf-427	64	16	their	their	PRON
gujaf-427	64	17	direct	direct	ADJ
gujaf-427	64	18	views	view	NOUN
gujaf-427	64	19	about	about	ADP
gujaf-427	64	20	the	the	DET
gujaf-427	64	21	workability	workability	NOUN
gujaf-427	64	22	of	of	ADP
gujaf-427	64	23	the	the	DET
gujaf-427	64	24	process	process	NOUN
gujaf-427	64	25	.	.	PUNCT
gujaf-427	65	1	the	the	DET
gujaf-427	65	2	sourcing	sourcing	NOUN
gujaf-427	65	3	of	of	ADP
gujaf-427	65	4	information	information	NOUN
gujaf-427	65	5	from	from	ADP
gujaf-427	65	6	the	the	DET
gujaf-427	65	7	players	player	NOUN
gujaf-427	65	8	in	in	ADP
gujaf-427	65	9	the	the	DET
gujaf-427	65	10	field	field	NOUN
gujaf-427	65	11	further	far	ADV
gujaf-427	65	12	enhances	enhance	VERB
gujaf-427	65	13	the	the	DET
gujaf-427	65	14	validity	validity	NOUN
gujaf-427	65	15	and	and	CCONJ
gujaf-427	65	16	reliability	reliability	NOUN
gujaf-427	65	17	of	of	ADP
gujaf-427	65	18	the	the	DET
gujaf-427	65	19	data	datum	NOUN
gujaf-427	65	20	collected	collect	VERB
gujaf-427	65	21	.	.	PUNCT
gujaf-427	66	1	based	base	VERB
gujaf-427	66	2	on	on	ADP
gujaf-427	66	3	the	the	DET
gujaf-427	66	4	lingering	linger	VERB
gujaf-427	66	5	problems	problem	NOUN
gujaf-427	66	6	of	of	ADP
gujaf-427	66	7	a	a	DET
gujaf-427	66	8	lack	lack	NOUN
gujaf-427	66	9	of	of	ADP
gujaf-427	66	10	public	public	ADJ
gujaf-427	66	11	confidence	confidence	NOUN
gujaf-427	66	12	in	in	ADP
gujaf-427	66	13	the	the	DET
gujaf-427	66	14	public	public	ADJ
gujaf-427	66	15	sector	sector	NOUN
gujaf-427	66	16	despite	despite	SCONJ
gujaf-427	66	17	the	the	DET
gujaf-427	66	18	introduction	introduction	NOUN
gujaf-427	66	19	of	of	ADP
gujaf-427	66	20	cash	cash	NOUN
gujaf-427	66	21	management	management	NOUN
gujaf-427	66	22	policies	policy	NOUN
gujaf-427	66	23	in	in	ADP
gujaf-427	66	24	nigeria	nigeria	PROPN
gujaf-427	66	25	,	,	PUNCT
gujaf-427	66	26	there	there	PRON
gujaf-427	66	27	is	be	VERB
gujaf-427	66	28	a	a	DET
gujaf-427	66	29	need	need	NOUN
gujaf-427	66	30	to	to	PART
gujaf-427	66	31	investigate	investigate	VERB
gujaf-427	66	32	this	this	PRON
gujaf-427	66	33	further	far	ADV
gujaf-427	66	34	,	,	PUNCT
gujaf-427	66	35	apart	apart	ADV
gujaf-427	66	36	from	from	ADP
gujaf-427	66	37	the	the	DET
gujaf-427	66	38	cost	cost	NOUN
gujaf-427	66	39	savings	saving	NOUN
gujaf-427	66	40	ability	ability	NOUN
gujaf-427	66	41	of	of	ADP
gujaf-427	66	42	these	these	DET
gujaf-427	66	43	policies	policy	NOUN
gujaf-427	66	44	,	,	PUNCT
gujaf-427	66	45	to	to	ADP
gujaf-427	66	46	what	what	DET
gujaf-427	66	47	extent	extent	NOUN
gujaf-427	66	48	do	do	AUX
gujaf-427	66	49	they	they	PRON
gujaf-427	66	50	increase	increase	VERB
gujaf-427	66	51	accountability	accountability	NOUN
gujaf-427	66	52	in	in	ADP
gujaf-427	66	53	the	the	DET
gujaf-427	66	54	federal	federal	ADJ
gujaf-427	66	55	mdas	mda	NOUN
gujaf-427	66	56	,	,	PUNCT
gujaf-427	66	57	hence	hence	ADV
gujaf-427	66	58	this	this	DET
gujaf-427	66	59	study	study	NOUN
gujaf-427	66	60	.	.	PUNCT
gujaf-427	67	1	the	the	DET
gujaf-427	67	2	modus	modus	ADJ
gujaf-427	67	3	operandi	operandi	NOUN
gujaf-427	67	4	of	of	ADP
gujaf-427	67	5	the	the	DET
gujaf-427	67	6	cash	cash	NOUN
gujaf-427	67	7	management	management	NOUN
gujaf-427	67	8	policies	policy	NOUN
gujaf-427	67	9	initiated	initiate	VERB
gujaf-427	67	10	by	by	ADP
gujaf-427	67	11	the	the	DET
gujaf-427	67	12	government	government	NOUN
gujaf-427	67	13	is	be	AUX
gujaf-427	67	14	expected	expect	VERB
gujaf-427	67	15	to	to	PART
gujaf-427	67	16	promote	promote	VERB
gujaf-427	67	17	accountability	accountability	NOUN
gujaf-427	67	18	.	.	PUNCT
gujaf-427	68	1	this	this	PRON
gujaf-427	68	2	is	be	AUX
gujaf-427	68	3	because	because	SCONJ
gujaf-427	68	4	it	it	PRON
gujaf-427	68	5	is	be	AUX
gujaf-427	68	6	likely	likely	ADJ
gujaf-427	68	7	that	that	SCONJ
gujaf-427	68	8	adopting	adopt	VERB
gujaf-427	68	9	these	these	DET
gujaf-427	68	10	policies	policy	NOUN
gujaf-427	68	11	will	will	AUX
gujaf-427	68	12	help	help	VERB
gujaf-427	68	13	the	the	DET
gujaf-427	68	14	government	government	NOUN
gujaf-427	68	15	to	to	PART
gujaf-427	68	16	account	account	VERB
gujaf-427	68	17	for	for	ADP
gujaf-427	68	18	its	its	PRON
gujaf-427	68	19	cash	cash	NOUN
gujaf-427	68	20	adequately	adequately	ADV
gujaf-427	68	21	and	and	CCONJ
gujaf-427	68	22	expend	expend	VERB
gujaf-427	68	23	it	it	PRON
gujaf-427	68	24	to	to	PART
gujaf-427	68	25	meet	meet	VERB
gujaf-427	68	26	financial	financial	ADJ
gujaf-427	68	27	obligations	obligation	NOUN
gujaf-427	68	28	.	.	PUNCT
gujaf-427	69	1	the	the	DET
gujaf-427	69	2	challenge	challenge	NOUN
gujaf-427	69	3	that	that	PRON
gujaf-427	69	4	will	will	AUX
gujaf-427	69	5	,	,	PUNCT
gujaf-427	69	6	however	however	ADV
gujaf-427	69	7	,	,	PUNCT
gujaf-427	69	8	be	be	AUX
gujaf-427	69	9	encountered	encounter	VERB
gujaf-427	69	10	is	be	AUX
gujaf-427	69	11	the	the	DET
gujaf-427	69	12	inability	inability	NOUN
gujaf-427	69	13	of	of	ADP
gujaf-427	69	14	these	these	DET
gujaf-427	69	15	policies	policy	NOUN
gujaf-427	69	16	to	to	PART
gujaf-427	69	17	achieve	achieve	VERB
gujaf-427	69	18	their	their	PRON
gujaf-427	69	19	intended	intend	VERB
gujaf-427	69	20	mandate	mandate	NOUN
gujaf-427	69	21	.	.	PUNCT
gujaf-427	70	1	in	in	ADP
gujaf-427	70	2	the	the	DET
gujaf-427	70	3	context	context	NOUN
gujaf-427	70	4	of	of	ADP
gujaf-427	70	5	accountability	accountability	NOUN
gujaf-427	70	6	,	,	PUNCT
gujaf-427	70	7	this	this	DET
gujaf-427	70	8	study	study	NOUN
gujaf-427	70	9	explores	explore	VERB
gujaf-427	70	10	the	the	DET
gujaf-427	70	11	performance	performance	NOUN
gujaf-427	70	12	of	of	ADP
gujaf-427	70	13	cash	cash	NOUN
gujaf-427	70	14	management	management	NOUN
gujaf-427	70	15	policies	policy	NOUN
gujaf-427	70	16	in	in	ADP
gujaf-427	70	17	nigeria	nigeria	PROPN
gujaf-427	70	18	's	's	PART
gujaf-427	70	19	mdas	mda	NOUN
gujaf-427	70	20	,	,	PUNCT
gujaf-427	70	21	with	with	ADP
gujaf-427	70	22	ondo	ondo	NOUN
gujaf-427	70	23	state	state	NOUN
gujaf-427	70	24	as	as	ADP
gujaf-427	70	25	the	the	DET
gujaf-427	70	26	case	case	NOUN
gujaf-427	70	27	study	study	NOUN
gujaf-427	70	28	.	.	PUNCT
gujaf-427	71	1	therefore	therefore	ADV
gujaf-427	71	2	,	,	PUNCT
gujaf-427	71	3	there	there	PRON
gujaf-427	71	4	is	be	VERB
gujaf-427	71	5	a	a	DET
gujaf-427	71	6	need	need	NOUN
gujaf-427	71	7	to	to	PART
gujaf-427	71	8	investigate	investigate	VERB
gujaf-427	71	9	the	the	DET
gujaf-427	71	10	effect	effect	NOUN
gujaf-427	71	11	of	of	ADP
gujaf-427	71	12	these	these	DET
gujaf-427	71	13	government	government	NOUN
gujaf-427	71	14	cash	cash	NOUN
gujaf-427	71	15	management	management	NOUN
gujaf-427	71	16	policies	policy	NOUN
gujaf-427	71	17	on	on	ADP
gujaf-427	71	18	the	the	DET
gujaf-427	71	19	accountability	accountability	NOUN
gujaf-427	71	20	of	of	ADP
gujaf-427	71	21	nigeria	nigeria	PROPN
gujaf-427	71	22	's	's	PART
gujaf-427	71	23	ministries	ministry	NOUN
gujaf-427	71	24	,	,	PUNCT
gujaf-427	71	25	departments	department	NOUN
gujaf-427	71	26	,	,	PUNCT
gujaf-427	71	27	and	and	CCONJ
gujaf-427	71	28	agencies	agency	NOUN
gujaf-427	71	29	(	(	PUNCT
gujaf-427	71	30	mdas	mdas	PROPN
gujaf-427	71	31	)	)	PUNCT
gujaf-427	71	32	,	,	PUNCT
gujaf-427	71	33	with	with	ADP
gujaf-427	71	34	special	special	ADJ
gujaf-427	71	35	focus	focus	NOUN
gujaf-427	71	36	on	on	ADP
gujaf-427	71	37	the	the	DET
gujaf-427	71	38	mdas	mda	NOUN
gujaf-427	71	39	located	locate	VERB
gujaf-427	71	40	in	in	ADP
gujaf-427	71	41	ondo	ondo	PROPN
gujaf-427	71	42	state	state	NOUN
gujaf-427	71	43	,	,	PUNCT
gujaf-427	71	44	as	as	ADP
gujaf-427	71	45	a	a	DET
gujaf-427	71	46	case	case	NOUN
gujaf-427	71	47	study	study	NOUN
gujaf-427	71	48	.	.	PUNCT
gujaf-427	72	1	several	several	ADJ
gujaf-427	72	2	studies	study	NOUN
gujaf-427	72	3	have	have	AUX
gujaf-427	72	4	been	be	AUX
gujaf-427	72	5	done	do	VERB
gujaf-427	72	6	on	on	ADP
gujaf-427	72	7	the	the	DET
gujaf-427	72	8	treasury	treasury	PROPN
gujaf-427	72	9	single	single	ADJ
gujaf-427	72	10	account	account	NOUN
gujaf-427	72	11	(	(	PUNCT
gujaf-427	72	12	tsa	tsa	PROPN
gujaf-427	72	13	)	)	PUNCT
gujaf-427	72	14	,	,	PUNCT
gujaf-427	72	15	the	the	DET
gujaf-427	72	16	government	government	NOUN
gujaf-427	72	17	integrated	integrate	VERB
gujaf-427	72	18	financial	financial	ADJ
gujaf-427	72	19	management	management	NOUN
gujaf-427	72	20	information	information	NOUN
gujaf-427	72	21	system	system	NOUN
gujaf-427	72	22	(	(	PUNCT
gujaf-427	72	23	gifmis	gifmis	NOUN
gujaf-427	72	24	)	)	PUNCT
gujaf-427	72	25	,	,	PUNCT
gujaf-427	72	26	and	and	CCONJ
gujaf-427	72	27	the	the	DET
gujaf-427	72	28	integrated	integrate	VERB
gujaf-427	72	29	personnel	personnel	NOUN
gujaf-427	72	30	payroll	payroll	NOUN
gujaf-427	72	31	information	information	NOUN
gujaf-427	72	32	system	system	NOUN
gujaf-427	72	33	(	(	PUNCT
gujaf-427	72	34	ippis	ippis	PROPN
gujaf-427	72	35	)	)	PUNCT
gujaf-427	72	36	on	on	ADP
gujaf-427	72	37	performance	performance	NOUN
gujaf-427	72	38	in	in	ADP
gujaf-427	72	39	both	both	CCONJ
gujaf-427	72	40	developed	developed	ADJ
gujaf-427	72	41	and	and	CCONJ
gujaf-427	72	42	developing	develop	VERB
gujaf-427	72	43	economies	economy	NOUN
gujaf-427	72	44	.	.	PUNCT
gujaf-427	73	1	while	while	SCONJ
gujaf-427	73	2	in	in	ADP
gujaf-427	73	3	africa	africa	PROPN
gujaf-427	73	4	,	,	PUNCT
gujaf-427	73	5	most	most	ADV
gujaf-427	73	6	especially	especially	ADV
gujaf-427	73	7	in	in	ADP
gujaf-427	73	8	nigeria	nigeria	PROPN
gujaf-427	73	9	,	,	PUNCT
gujaf-427	73	10	there	there	PRON
gujaf-427	73	11	is	be	VERB
gujaf-427	73	12	empirical	empirical	ADJ
gujaf-427	73	13	evidence	evidence	NOUN
gujaf-427	73	14	on	on	ADP
gujaf-427	73	15	the	the	DET
gujaf-427	73	16	effect	effect	NOUN
gujaf-427	73	17	of	of	ADP
gujaf-427	73	18	cash	cash	NOUN
gujaf-427	73	19	management	management	NOUN
gujaf-427	73	20	policies	policy	NOUN
gujaf-427	73	21	on	on	ADP
gujaf-427	73	22	accountability	accountability	NOUN
gujaf-427	73	23	.	.	PUNCT
gujaf-427	74	1	accountability	accountability	NOUN
gujaf-427	74	2	is	be	AUX
gujaf-427	74	3	a	a	DET
gujaf-427	74	4	vital	vital	ADJ
gujaf-427	74	5	component	component	NOUN
gujaf-427	74	6	of	of	ADP
gujaf-427	74	7	governance	governance	NOUN
gujaf-427	74	8	because	because	SCONJ
gujaf-427	74	9	it	it	PRON
gujaf-427	74	10	shows	show	VERB
gujaf-427	74	11	the	the	DET
gujaf-427	74	12	extent	extent	NOUN
gujaf-427	74	13	to	to	PART
gujaf-427	74	14	which	which	PRON
gujaf-427	74	15	the	the	DET
gujaf-427	74	16	government	government	NOUN
gujaf-427	74	17	is	be	AUX
gujaf-427	74	18	answerable	answerable	ADJ
gujaf-427	74	19	for	for	ADP
gujaf-427	74	20	its	its	PRON
gujaf-427	74	21	actions	action	NOUN
gujaf-427	74	22	.	.	PUNCT
gujaf-427	75	1	the	the	DET
gujaf-427	75	2	ability	ability	NOUN
gujaf-427	75	3	to	to	PART
gujaf-427	75	4	answer	answer	VERB
gujaf-427	75	5	accountability	accountability	NOUN
gujaf-427	75	6	depends	depend	VERB
gujaf-427	75	7	largely	largely	ADV
gujaf-427	75	8	on	on	ADP
gujaf-427	75	9	government	government	NOUN
gujaf-427	75	10	transparency	transparency	NOUN
gujaf-427	75	11	,	,	PUNCT
gujaf-427	75	12	fairness	fairness	NOUN
gujaf-427	75	13	,	,	PUNCT
gujaf-427	75	14	integrity	integrity	NOUN
gujaf-427	75	15	,	,	PUNCT
gujaf-427	75	16	and	and	CCONJ
gujaf-427	75	17	trust	trust	NOUN
gujaf-427	75	18	.	.	PUNCT
gujaf-427	76	1	for	for	SCONJ
gujaf-427	76	2	any	any	DET
gujaf-427	76	3	government	government	NOUN
gujaf-427	76	4	to	to	PART
gujaf-427	76	5	achieve	achieve	VERB
gujaf-427	76	6	these	these	PRON
gujaf-427	76	7	,	,	PUNCT
gujaf-427	76	8	it	it	PRON
gujaf-427	76	9	must	must	AUX
gujaf-427	76	10	implement	implement	VERB
gujaf-427	76	11	a	a	DET
gujaf-427	76	12	systematic	systematic	ADJ
gujaf-427	76	13	procedure	procedure	NOUN
gujaf-427	76	14	to	to	PART
gujaf-427	76	15	authenticate	authenticate	VERB
gujaf-427	76	16	its	its	PRON
gujaf-427	76	17	cash	cash	NOUN
gujaf-427	76	18	management	management	NOUN
gujaf-427	76	19	process	process	NOUN
gujaf-427	76	20	.	.	PUNCT
gujaf-427	77	1	extant	extant	ADJ
gujaf-427	77	2	studies	study	NOUN
gujaf-427	77	3	(	(	PUNCT
gujaf-427	77	4	ndubuaku	ndubuaku	PROPN
gujaf-427	77	5	,	,	PUNCT
gujaf-427	77	6	ohaegbu	ohaegbu	PROPN
gujaf-427	77	7	&	&	CCONJ
gujaf-427	77	8	nina	nina	PROPN
gujaf-427	77	9	,	,	PUNCT
gujaf-427	77	10	2017	2017	NUM
gujaf-427	77	11	;	;	PUNCT
gujaf-427	77	12	igbekoyi	igbekoyi	PROPN
gujaf-427	77	13	&	&	CCONJ
gujaf-427	77	14	agbaje	agbaje	NOUN
gujaf-427	77	15	,	,	PUNCT
gujaf-427	77	16	2017	2017	NUM
gujaf-427	77	17	;	;	PUNCT
gujaf-427	77	18	ogbonna	ogbonna	NOUN
gujaf-427	77	19	,	,	PUNCT
gujaf-427	77	20	2018	2018	NUM
gujaf-427	77	21	;	;	PUNCT
gujaf-427	77	22	olaoye	olaoye	ADJ
gujaf-427	77	23	,	,	PUNCT
gujaf-427	77	24	2019	2019	NUM
gujaf-427	77	25	;	;	PUNCT
gujaf-427	77	26	igbekoyi	igbekoyi	NOUN
gujaf-427	77	27	,	,	PUNCT
gujaf-427	77	28	2022	2022	NUM
gujaf-427	77	29	)	)	PUNCT
gujaf-427	77	30	ontsa	ontsa	NOUN
gujaf-427	77	31	have	have	AUX
gujaf-427	77	32	been	be	AUX
gujaf-427	77	33	carried	carry	VERB
gujaf-427	77	34	out	out	ADP
gujaf-427	77	35	in	in	ADP
gujaf-427	77	36	both	both	CCONJ
gujaf-427	77	37	the	the	DET
gujaf-427	77	38	developed	developed	ADJ
gujaf-427	77	39	and	and	CCONJ
gujaf-427	77	40	developing	develop	VERB
gujaf-427	77	41	economies	economy	NOUN
gujaf-427	77	42	,	,	PUNCT
gujaf-427	77	43	but	but	CCONJ
gujaf-427	77	44	most	most	ADJ
gujaf-427	77	45	of	of	ADP
gujaf-427	77	46	the	the	DET
gujaf-427	77	47	literature	literature	NOUN
gujaf-427	77	48	has	have	AUX
gujaf-427	77	49	focused	focus	VERB
gujaf-427	77	50	on	on	ADP
gujaf-427	77	51	the	the	DET
gujaf-427	77	52	impact	impact	NOUN
gujaf-427	77	53	of	of	ADP
gujaf-427	77	54	tsa	tsa	NOUN
gujaf-427	77	55	and	and	CCONJ
gujaf-427	77	56	various	various	ADJ
gujaf-427	77	57	sectors	sector	NOUN
gujaf-427	77	58	'	'	PART
gujaf-427	77	59	indices	index	NOUN
gujaf-427	77	60	of	of	ADP
gujaf-427	77	61	the	the	DET
gujaf-427	77	62	economy	economy	NOUN
gujaf-427	77	63	.	.	PUNCT
gujaf-427	78	1	for	for	ADP
gujaf-427	78	2	instance	instance	NOUN
gujaf-427	78	3	,	,	PUNCT
gujaf-427	78	4	ahmed	ahmed	PROPN
gujaf-427	78	5	(	(	PUNCT
gujaf-427	78	6	2016	2016	NUM
gujaf-427	78	7	)	)	PUNCT
gujaf-427	78	8	studied	study	VERB
gujaf-427	78	9	the	the	DET
gujaf-427	78	10	ability	ability	NOUN
gujaf-427	78	11	of	of	ADP
gujaf-427	78	12	tsa	tsa	NOUN
gujaf-427	78	13	to	to	PART
gujaf-427	78	14	serve	serve	VERB
gujaf-427	78	15	as	as	ADP
gujaf-427	78	16	an	an	DET
gujaf-427	78	17	instrument	instrument	NOUN
gujaf-427	78	18	of	of	ADP
gujaf-427	78	19	financial	financial	ADJ
gujaf-427	78	20	prudence	prudence	NOUN
gujaf-427	78	21	,	,	PUNCT
gujaf-427	78	22	bashir	bashir	NOUN
gujaf-427	78	23	(	(	PUNCT
gujaf-427	78	24	2016	2016	NUM
gujaf-427	78	25	)	)	PUNCT
gujaf-427	78	26	assessed	assess	VERB
gujaf-427	78	27	its	its	PRON
gujaf-427	78	28	effect	effect	NOUN
gujaf-427	78	29	on	on	ADP
gujaf-427	78	30	public	public	ADJ
gujaf-427	78	31	finance	finance	NOUN
gujaf-427	78	32	management	management	NOUN
gujaf-427	78	33	,	,	PUNCT
gujaf-427	78	34	ekubiat	ekubiat	NOUN
gujaf-427	78	35	and	and	CCONJ
gujaf-427	78	36	ime	ime	PROPN
gujaf-427	78	37	(	(	PUNCT
gujaf-427	78	38	2016	2016	NUM
gujaf-427	78	39	)	)	PUNCT
gujaf-427	78	40	examined	examine	VERB
gujaf-427	78	41	the	the	DET
gujaf-427	78	42	challenges	challenge	NOUN
gujaf-427	78	43	and	and	CCONJ
gujaf-427	78	44	prospects	prospect	NOUN
gujaf-427	78	45	of	of	ADP
gujaf-427	78	46	its	its	PRON
gujaf-427	78	47	adoption	adoption	NOUN
gujaf-427	78	48	.	.	PUNCT
gujaf-427	79	1	although	although	SCONJ
gujaf-427	79	2	these	these	DET
gujaf-427	79	3	studies	study	NOUN
gujaf-427	79	4	adequately	adequately	ADV
gujaf-427	79	5	addressed	address	VERB
gujaf-427	79	6	their	their	PRON
gujaf-427	79	7	area	area	NOUN
gujaf-427	79	8	of	of	ADP
gujaf-427	79	9	focus	focus	NOUN
gujaf-427	79	10	,	,	PUNCT
gujaf-427	79	11	most	most	ADJ
gujaf-427	79	12	did	do	AUX
gujaf-427	79	13	not	not	PART
gujaf-427	79	14	expressly	expressly	ADV
gujaf-427	79	15	gusau	gusau	ADJ
gujaf-427	79	16	journal	journal	NOUN
gujaf-427	79	17	of	of	ADP
gujaf-427	79	18	accounting	accounting	NOUN
gujaf-427	79	19	and	and	CCONJ
gujaf-427	79	20	finance	finance	NOUN
gujaf-427	79	21	,	,	PUNCT
gujaf-427	79	22	vol.6	vol.6	PROPN
gujaf-427	79	23	,	,	PUNCT
gujaf-427	79	24	issue	issue	NOUN
gujaf-427	79	25	2	2	NUM
gujaf-427	79	26	,	,	PUNCT
gujaf-427	79	27	april	april	PROPN
gujaf-427	79	28	,	,	PUNCT
gujaf-427	79	29	2025	2025	NUM
gujaf-427	79	30	246	246	NUM
gujaf-427	79	31	consider	consider	VERB
gujaf-427	79	32	the	the	DET
gujaf-427	79	33	accountability	accountability	NOUN
gujaf-427	79	34	function	function	NOUN
gujaf-427	79	35	of	of	ADP
gujaf-427	79	36	government	government	NOUN
gujaf-427	79	37	,	,	PUNCT
gujaf-427	79	38	especially	especially	ADV
gujaf-427	79	39	as	as	SCONJ
gujaf-427	79	40	it	it	PRON
gujaf-427	79	41	relates	relate	VERB
gujaf-427	79	42	to	to	ADP
gujaf-427	79	43	the	the	DET
gujaf-427	79	44	transparency	transparency	NOUN
gujaf-427	79	45	in	in	ADP
gujaf-427	79	46	government	government	NOUN
gujaf-427	79	47	dealings	dealing	NOUN
gujaf-427	79	48	.	.	PUNCT
gujaf-427	80	1	most	most	ADJ
gujaf-427	80	2	studies	study	NOUN
gujaf-427	80	3	on	on	ADP
gujaf-427	80	4	ippis	ippis	NOUN
gujaf-427	80	5	and	and	CCONJ
gujaf-427	80	6	gifmis	gifmis	PROPN
gujaf-427	80	7	(	(	PUNCT
gujaf-427	80	8	aladetanye	aladetanye	NOUN
gujaf-427	80	9	,	,	PUNCT
gujaf-427	80	10	2021	2021	NUM
gujaf-427	80	11	;	;	PUNCT
gujaf-427	80	12	enakirerchi	enakirerchi	NOUN
gujaf-427	80	13	&	&	CCONJ
gujaf-427	80	14	temile	temile	PROPN
gujaf-427	80	15	,	,	PUNCT
gujaf-427	80	16	2017	2017	NUM
gujaf-427	80	17	;	;	PUNCT
gujaf-427	80	18	amahalu	amahalu	PROPN
gujaf-427	80	19	,	,	PUNCT
gujaf-427	80	20	okoye	okoye	PROPN
gujaf-427	80	21	&	&	CCONJ
gujaf-427	80	22	okoye	okoye	PROPN
gujaf-427	80	23	,	,	PUNCT
gujaf-427	80	24	2016	2016	NUM
gujaf-427	80	25	)	)	PUNCT
gujaf-427	80	26	centered	center	VERB
gujaf-427	80	27	on	on	ADP
gujaf-427	80	28	the	the	DET
gujaf-427	80	29	elimination	elimination	NOUN
gujaf-427	80	30	of	of	ADP
gujaf-427	80	31	false	false	ADJ
gujaf-427	80	32	wage	wage	NOUN
gujaf-427	80	33	claims	claim	NOUN
gujaf-427	80	34	and	and	CCONJ
gujaf-427	80	35	ghost	ghost	NOUN
gujaf-427	80	36	workers	worker	NOUN
gujaf-427	80	37	and	and	CCONJ
gujaf-427	80	38	the	the	DET
gujaf-427	80	39	reduction	reduction	NOUN
gujaf-427	80	40	of	of	ADP
gujaf-427	80	41	personnel	personnel	NOUN
gujaf-427	80	42	costs	cost	NOUN
gujaf-427	80	43	.	.	PUNCT
gujaf-427	81	1	however	however	ADV
gujaf-427	81	2	,	,	PUNCT
gujaf-427	81	3	further	further	ADJ
gujaf-427	81	4	investigation	investigation	NOUN
gujaf-427	81	5	of	of	ADP
gujaf-427	81	6	the	the	DET
gujaf-427	81	7	policy	policy	NOUN
gujaf-427	81	8	's	's	PART
gujaf-427	81	9	transparency	transparency	NOUN
gujaf-427	81	10	potential	potential	NOUN
gujaf-427	81	11	is	be	AUX
gujaf-427	81	12	needed	need	VERB
gujaf-427	81	13	.	.	PUNCT
gujaf-427	82	1	this	this	PRON
gujaf-427	82	2	is	be	AUX
gujaf-427	82	3	because	because	SCONJ
gujaf-427	82	4	the	the	DET
gujaf-427	82	5	accountability	accountability	NOUN
gujaf-427	82	6	potential	potential	NOUN
gujaf-427	82	7	of	of	ADP
gujaf-427	82	8	a	a	DET
gujaf-427	82	9	government	government	NOUN
gujaf-427	82	10	is	be	AUX
gujaf-427	82	11	beyond	beyond	ADP
gujaf-427	82	12	cost	cost	NOUN
gujaf-427	82	13	reduction	reduction	NOUN
gujaf-427	82	14	or	or	CCONJ
gujaf-427	82	15	cost	cost	NOUN
gujaf-427	82	16	effectiveness	effectiveness	NOUN
gujaf-427	82	17	,	,	PUNCT
gujaf-427	82	18	but	but	CCONJ
gujaf-427	82	19	the	the	DET
gujaf-427	82	20	extent	extent	NOUN
gujaf-427	82	21	to	to	PART
gujaf-427	82	22	which	which	PRON
gujaf-427	82	23	the	the	DET
gujaf-427	82	24	government	government	NOUN
gujaf-427	82	25	can	can	AUX
gujaf-427	82	26	promote	promote	VERB
gujaf-427	82	27	transparency	transparency	NOUN
gujaf-427	82	28	and	and	CCONJ
gujaf-427	82	29	fairness	fairness	NOUN
gujaf-427	82	30	in	in	ADP
gujaf-427	82	31	its	its	PRON
gujaf-427	82	32	operating	operating	NOUN
gujaf-427	82	33	process	process	NOUN
gujaf-427	82	34	.	.	PUNCT
gujaf-427	83	1	there	there	PRON
gujaf-427	83	2	is	be	VERB
gujaf-427	83	3	a	a	DET
gujaf-427	83	4	need	need	NOUN
gujaf-427	83	5	to	to	PART
gujaf-427	83	6	investigate	investigate	VERB
gujaf-427	83	7	if	if	SCONJ
gujaf-427	83	8	the	the	DET
gujaf-427	83	9	ippis	ippis	ADJ
gujaf-427	83	10	policy	policy	NOUN
gujaf-427	83	11	can	can	AUX
gujaf-427	83	12	promote	promote	VERB
gujaf-427	83	13	accountability	accountability	NOUN
gujaf-427	83	14	in	in	ADP
gujaf-427	83	15	nigeria	nigeria	PROPN
gujaf-427	83	16	's	's	PART
gujaf-427	83	17	federal	federal	ADJ
gujaf-427	83	18	ministries	ministry	NOUN
gujaf-427	83	19	,	,	PUNCT
gujaf-427	83	20	departments	department	NOUN
gujaf-427	83	21	,	,	PUNCT
gujaf-427	83	22	and	and	CCONJ
gujaf-427	83	23	agencies	agency	NOUN
gujaf-427	83	24	.	.	PUNCT
gujaf-427	84	1	also	also	ADV
gujaf-427	84	2	,	,	PUNCT
gujaf-427	84	3	existing	exist	VERB
gujaf-427	84	4	studies	study	NOUN
gujaf-427	84	5	have	have	AUX
gujaf-427	84	6	conducted	conduct	VERB
gujaf-427	84	7	a	a	DET
gujaf-427	84	8	holistic	holistic	ADJ
gujaf-427	84	9	view	view	NOUN
gujaf-427	84	10	of	of	ADP
gujaf-427	84	11	the	the	DET
gujaf-427	84	12	concept	concept	NOUN
gujaf-427	84	13	of	of	ADP
gujaf-427	84	14	cash	cash	NOUN
gujaf-427	84	15	management	management	NOUN
gujaf-427	84	16	policies	policy	NOUN
gujaf-427	84	17	in	in	ADP
gujaf-427	84	18	nigeria	nigeria	PROPN
gujaf-427	84	19	,	,	PUNCT
gujaf-427	84	20	a	a	DET
gujaf-427	84	21	holistic	holistic	ADJ
gujaf-427	84	22	assessment	assessment	NOUN
gujaf-427	84	23	might	might	AUX
gujaf-427	84	24	not	not	PART
gujaf-427	84	25	give	give	VERB
gujaf-427	84	26	a	a	DET
gujaf-427	84	27	clearer	clear	ADJ
gujaf-427	84	28	picture	picture	NOUN
gujaf-427	84	29	of	of	ADP
gujaf-427	84	30	the	the	DET
gujaf-427	84	31	individual	individual	ADJ
gujaf-427	84	32	performance	performance	NOUN
gujaf-427	84	33	of	of	ADP
gujaf-427	84	34	each	each	DET
gujaf-427	84	35	segment	segment	NOUN
gujaf-427	84	36	of	of	ADP
gujaf-427	84	37	government	government	NOUN
gujaf-427	84	38	.	.	PUNCT
gujaf-427	85	1	based	base	VERB
gujaf-427	85	2	on	on	ADP
gujaf-427	85	3	this	this	PRON
gujaf-427	85	4	,	,	PUNCT
gujaf-427	85	5	this	this	DET
gujaf-427	85	6	study	study	NOUN
gujaf-427	85	7	evaluated	evaluate	VERB
gujaf-427	85	8	the	the	DET
gujaf-427	85	9	activities	activity	NOUN
gujaf-427	85	10	of	of	ADP
gujaf-427	85	11	mdas	mda	NOUN
gujaf-427	85	12	in	in	ADP
gujaf-427	85	13	ondo	ondo	PROPN
gujaf-427	85	14	state	state	NOUN
gujaf-427	85	15	.	.	PUNCT
gujaf-427	86	1	this	this	PRON
gujaf-427	86	2	will	will	AUX
gujaf-427	86	3	help	help	VERB
gujaf-427	86	4	to	to	PART
gujaf-427	86	5	perform	perform	VERB
gujaf-427	86	6	a	a	DET
gujaf-427	86	7	more	more	ADV
gujaf-427	86	8	precise	precise	ADJ
gujaf-427	86	9	assessment	assessment	NOUN
gujaf-427	86	10	of	of	ADP
gujaf-427	86	11	each	each	DET
gujaf-427	86	12	government	government	NOUN
gujaf-427	86	13	component	component	NOUN
gujaf-427	86	14	's	's	PART
gujaf-427	86	15	performance	performance	NOUN
gujaf-427	86	16	as	as	ADP
gujaf-427	86	17	an	an	DET
gujaf-427	86	18	improvement	improvement	NOUN
gujaf-427	86	19	to	to	ADP
gujaf-427	86	20	the	the	DET
gujaf-427	86	21	generalised	generalised	ADJ
gujaf-427	86	22	view	view	NOUN
gujaf-427	86	23	of	of	ADP
gujaf-427	86	24	existing	exist	VERB
gujaf-427	86	25	studies	study	NOUN
gujaf-427	86	26	.	.	PUNCT
gujaf-427	87	1	the	the	DET
gujaf-427	87	2	study	study	NOUN
gujaf-427	87	3	has	have	AUX
gujaf-427	87	4	contributed	contribute	VERB
gujaf-427	87	5	to	to	ADP
gujaf-427	87	6	the	the	DET
gujaf-427	87	7	frontier	frontier	NOUN
gujaf-427	87	8	of	of	ADP
gujaf-427	87	9	knowledge	knowledge	NOUN
gujaf-427	87	10	by	by	ADP
gujaf-427	87	11	empirically	empirically	ADV
gujaf-427	87	12	establishing	establish	VERB
gujaf-427	87	13	the	the	DET
gujaf-427	87	14	effect	effect	NOUN
gujaf-427	87	15	of	of	ADP
gujaf-427	87	16	tsa	tsa	PROPN
gujaf-427	87	17	,	,	PUNCT
gujaf-427	87	18	gifmis	gifmis	NOUN
gujaf-427	87	19	,	,	PUNCT
gujaf-427	87	20	and	and	CCONJ
gujaf-427	87	21	ippis	ippis	ADJ
gujaf-427	87	22	on	on	ADP
gujaf-427	87	23	federal	federal	ADJ
gujaf-427	87	24	ministries	ministry	NOUN
gujaf-427	87	25	,	,	PUNCT
gujaf-427	87	26	departments	department	NOUN
gujaf-427	87	27	,	,	PUNCT
gujaf-427	87	28	and	and	CCONJ
gujaf-427	87	29	agencies	agency	NOUN
gujaf-427	87	30	(	(	PUNCT
gujaf-427	87	31	mdas	mda	NOUN
gujaf-427	87	32	)	)	PUNCT
gujaf-427	87	33	accountability	accountability	NOUN
gujaf-427	87	34	in	in	ADP
gujaf-427	87	35	ondo	ondo	PROPN
gujaf-427	87	36	state	state	PROPN
gujaf-427	87	37	.	.	PUNCT
gujaf-427	88	1	extant	extant	ADJ
gujaf-427	88	2	studies	study	NOUN
gujaf-427	88	3	(	(	PUNCT
gujaf-427	88	4	ahmed	ahme	VERB
gujaf-427	88	5	,	,	PUNCT
gujaf-427	88	6	2016	2016	NUM
gujaf-427	88	7	;	;	PUNCT
gujaf-427	88	8	ekubiat	ekubiat	PROPN
gujaf-427	88	9	&	&	CCONJ
gujaf-427	88	10	ime	ime	PROPN
gujaf-427	88	11	,	,	PUNCT
gujaf-427	88	12	2016	2016	NUM
gujaf-427	88	13	;	;	PUNCT
gujaf-427	88	14	ndubuakuet	ndubuakuet	PROPN
gujaf-427	88	15	al	al	PROPN
gujaf-427	88	16	,	,	PUNCT
gujaf-427	88	17	2017	2017	NUM
gujaf-427	88	18	;	;	PUNCT
gujaf-427	88	19	igbekoyi	igbekoyi	PROPN
gujaf-427	88	20	&	&	CCONJ
gujaf-427	88	21	agbaje	agbaje	NOUN
gujaf-427	88	22	,	,	PUNCT
gujaf-427	88	23	2017	2017	NUM
gujaf-427	88	24	;	;	PUNCT
gujaf-427	88	25	ogbonna	ogbonna	NOUN
gujaf-427	88	26	,	,	PUNCT
gujaf-427	88	27	2018	2018	NUM
gujaf-427	88	28	;	;	PUNCT
gujaf-427	88	29	olaoye	olaoye	ADJ
gujaf-427	88	30	,	,	PUNCT
gujaf-427	88	31	2019	2019	NUM
gujaf-427	88	32	;	;	PUNCT
gujaf-427	88	33	igbekoyi	igbekoyi	PROPN
gujaf-427	88	34	,	,	PUNCT
gujaf-427	88	35	2022	2022	NUM
gujaf-427	88	36	have	have	AUX
gujaf-427	88	37	examined	examine	VERB
gujaf-427	88	38	the	the	DET
gujaf-427	88	39	impact	impact	NOUN
gujaf-427	88	40	of	of	ADP
gujaf-427	88	41	policy	policy	NOUN
gujaf-427	88	42	on	on	ADP
gujaf-427	88	43	various	various	ADJ
gujaf-427	88	44	indices	index	NOUN
gujaf-427	88	45	of	of	ADP
gujaf-427	88	46	the	the	DET
gujaf-427	88	47	economy	economy	NOUN
gujaf-427	88	48	.	.	PUNCT
gujaf-427	89	1	this	this	DET
gujaf-427	89	2	study	study	NOUN
gujaf-427	89	3	considered	consider	VERB
gujaf-427	89	4	the	the	DET
gujaf-427	89	5	accountability	accountability	NOUN
gujaf-427	89	6	function	function	NOUN
gujaf-427	89	7	of	of	ADP
gujaf-427	89	8	the	the	DET
gujaf-427	89	9	government	government	NOUN
gujaf-427	89	10	,	,	PUNCT
gujaf-427	89	11	especially	especially	ADV
gujaf-427	89	12	as	as	SCONJ
gujaf-427	89	13	it	it	PRON
gujaf-427	89	14	relates	relate	VERB
gujaf-427	89	15	to	to	ADP
gujaf-427	89	16	transparency	transparency	NOUN
gujaf-427	89	17	in	in	ADP
gujaf-427	89	18	the	the	DET
gujaf-427	89	19	government	government	NOUN
gujaf-427	89	20	's	's	PART
gujaf-427	89	21	dealings	dealing	NOUN
gujaf-427	89	22	.	.	PUNCT
gujaf-427	90	1	the	the	DET
gujaf-427	90	2	potential	potential	NOUN
gujaf-427	90	3	for	for	ADP
gujaf-427	90	4	transparency	transparency	NOUN
gujaf-427	90	5	in	in	ADP
gujaf-427	90	6	the	the	DET
gujaf-427	90	7	policy	policy	NOUN
gujaf-427	90	8	is	be	AUX
gujaf-427	90	9	significant	significant	ADJ
gujaf-427	90	10	.	.	PUNCT
gujaf-427	91	1	this	this	PRON
gujaf-427	91	2	is	be	AUX
gujaf-427	91	3	because	because	SCONJ
gujaf-427	91	4	the	the	DET
gujaf-427	91	5	accountability	accountability	NOUN
gujaf-427	91	6	potential	potential	NOUN
gujaf-427	91	7	of	of	ADP
gujaf-427	91	8	a	a	DET
gujaf-427	91	9	government	government	NOUN
gujaf-427	91	10	is	be	AUX
gujaf-427	91	11	beyond	beyond	ADP
gujaf-427	91	12	cost	cost	NOUN
gujaf-427	91	13	reduction	reduction	NOUN
gujaf-427	91	14	or	or	CCONJ
gujaf-427	91	15	cost	cost	NOUN
gujaf-427	91	16	effectiveness	effectiveness	NOUN
gujaf-427	91	17	.	.	PUNCT
gujaf-427	92	1	2.0	2.0	NUM
gujaf-427	92	2	literature	literature	PROPN
gujaf-427	92	3	review	review	NOUN
gujaf-427	92	4	setiawan	setiawan	X
gujaf-427	92	5	(	(	PUNCT
gujaf-427	92	6	2024	2024	NUM
gujaf-427	92	7	)	)	PUNCT
gujaf-427	92	8	opined	opine	VERB
gujaf-427	92	9	that	that	SCONJ
gujaf-427	92	10	accountability	accountability	NOUN
gujaf-427	92	11	means	mean	VERB
gujaf-427	92	12	responsibility	responsibility	NOUN
gujaf-427	92	13	for	for	ADP
gujaf-427	92	14	one	one	NUM
gujaf-427	92	15	's	's	PART
gujaf-427	92	16	actions	action	NOUN
gujaf-427	92	17	,	,	PUNCT
gujaf-427	92	18	decisions	decision	NOUN
gujaf-427	92	19	,	,	PUNCT
gujaf-427	92	20	and	and	CCONJ
gujaf-427	92	21	behaviors	behavior	NOUN
gujaf-427	92	22	.	.	PUNCT
gujaf-427	93	1	accountability	accountability	NOUN
gujaf-427	93	2	entails	entail	VERB
gujaf-427	93	3	accepting	accept	VERB
gujaf-427	93	4	successes	success	NOUN
gujaf-427	93	5	and	and	CCONJ
gujaf-427	93	6	failures	failure	NOUN
gujaf-427	93	7	and	and	CCONJ
gujaf-427	93	8	not	not	PART
gujaf-427	93	9	shifting	shift	VERB
gujaf-427	93	10	blame	blame	NOUN
gujaf-427	93	11	for	for	ADP
gujaf-427	93	12	bad	bad	ADJ
gujaf-427	93	13	actions	action	NOUN
gujaf-427	93	14	.	.	PUNCT
gujaf-427	94	1	this	this	PRON
gujaf-427	94	2	is	be	AUX
gujaf-427	94	3	responsible	responsible	ADJ
gujaf-427	94	4	for	for	ADP
gujaf-427	94	5	managing	manage	VERB
gujaf-427	94	6	,	,	PUNCT
gujaf-427	94	7	tracking	tracking	NOUN
gujaf-427	94	8	,	,	PUNCT
gujaf-427	94	9	and	and	CCONJ
gujaf-427	94	10	reporting	report	VERB
gujaf-427	94	11	financial	financial	ADJ
gujaf-427	94	12	resources	resource	NOUN
gujaf-427	94	13	accurately	accurately	ADV
gujaf-427	94	14	.	.	PUNCT
gujaf-427	95	1	in	in	ADP
gujaf-427	95	2	a	a	DET
gujaf-427	95	3	broader	broad	ADJ
gujaf-427	95	4	sense	sense	NOUN
gujaf-427	95	5	,	,	PUNCT
gujaf-427	95	6	it	it	PRON
gujaf-427	95	7	will	will	AUX
gujaf-427	95	8	cover	cover	VERB
gujaf-427	95	9	everything	everything	PRON
gujaf-427	95	10	concerning	concern	VERB
gujaf-427	95	11	openness	openness	NOUN
gujaf-427	95	12	in	in	ADP
gujaf-427	95	13	budgeting	budgeting	NOUN
gujaf-427	95	14	,	,	PUNCT
gujaf-427	95	15	spending	spending	NOUN
gujaf-427	95	16	,	,	PUNCT
gujaf-427	95	17	and	and	CCONJ
gujaf-427	95	18	financial	financial	ADJ
gujaf-427	95	19	decision	decision	NOUN
gujaf-427	95	20	-	-	PUNCT
gujaf-427	95	21	making	making	NOUN
gujaf-427	95	22	concerning	concern	VERB
gujaf-427	95	23	the	the	DET
gujaf-427	95	24	public	public	ADJ
gujaf-427	95	25	or	or	CCONJ
gujaf-427	95	26	non	non	ADJ
gujaf-427	95	27	-	-	ADJ
gujaf-427	95	28	profit	profit	ADJ
gujaf-427	95	29	sectors	sector	NOUN
gujaf-427	95	30	(	(	PUNCT
gujaf-427	95	31	janny	janny	PROPN
gujaf-427	95	32	&	&	CCONJ
gujaf-427	95	33	nurhastuty	nurhastuty	PROPN
gujaf-427	95	34	,	,	PUNCT
gujaf-427	95	35	2024	2024	NUM
gujaf-427	95	36	)	)	PUNCT
gujaf-427	95	37	.	.	PUNCT
gujaf-427	96	1	accountability	accountability	NOUN
gujaf-427	96	2	addresses	address	NOUN
gujaf-427	96	3	responsibility	responsibility	NOUN
gujaf-427	96	4	by	by	ADP
gujaf-427	96	5	an	an	DET
gujaf-427	96	6	individual	individual	NOUN
gujaf-427	96	7	or	or	CCONJ
gujaf-427	96	8	team	team	NOUN
gujaf-427	96	9	regarding	regard	VERB
gujaf-427	96	10	being	be	AUX
gujaf-427	96	11	answerable	answerable	ADJ
gujaf-427	96	12	for	for	ADP
gujaf-427	96	13	one	one	NUM
gujaf-427	96	14	's	's	PART
gujaf-427	96	15	roles	role	NOUN
gujaf-427	96	16	or	or	CCONJ
gujaf-427	96	17	results	result	NOUN
gujaf-427	96	18	of	of	ADP
gujaf-427	96	19	work	work	NOUN
gujaf-427	96	20	;	;	PUNCT
gujaf-427	96	21	it	it	PRON
gujaf-427	96	22	is	be	AUX
gujaf-427	96	23	also	also	ADV
gujaf-427	96	24	about	about	ADP
gujaf-427	96	25	transparency	transparency	NOUN
gujaf-427	96	26	on	on	ADP
gujaf-427	96	27	progress	progress	NOUN
gujaf-427	96	28	,	,	PUNCT
gujaf-427	96	29	commitments	commitment	NOUN
gujaf-427	96	30	met	meet	VERB
gujaf-427	96	31	,	,	PUNCT
gujaf-427	96	32	and	and	CCONJ
gujaf-427	96	33	decisions	decision	NOUN
gujaf-427	96	34	to	to	ADP
gujaf-427	96	35	stakeholders	stakeholder	NOUN
gujaf-427	96	36	or	or	CCONJ
gujaf-427	96	37	peers	peer	NOUN
gujaf-427	96	38	(	(	PUNCT
gujaf-427	96	39	taiwom	taiwom	NOUN
gujaf-427	96	40	&	&	CCONJ
gujaf-427	96	41	abayomi	abayomi	NOUN
gujaf-427	96	42	,	,	PUNCT
gujaf-427	96	43	2011	2011	NUM
gujaf-427	96	44	)	)	PUNCT
gujaf-427	96	45	.	.	PUNCT
gujaf-427	97	1	accountability	accountability	NOUN
gujaf-427	97	2	is	be	AUX
gujaf-427	97	3	a	a	DET
gujaf-427	97	4	system	system	NOUN
gujaf-427	97	5	of	of	ADP
gujaf-427	97	6	checks	check	NOUN
gujaf-427	97	7	and	and	CCONJ
gujaf-427	97	8	balances	balance	NOUN
gujaf-427	97	9	that	that	PRON
gujaf-427	97	10	makes	make	VERB
gujaf-427	97	11	sure	sure	ADJ
gujaf-427	97	12	persons	person	NOUN
gujaf-427	97	13	,	,	PUNCT
gujaf-427	97	14	institutions	institution	NOUN
gujaf-427	97	15	,	,	PUNCT
gujaf-427	97	16	or	or	CCONJ
gujaf-427	97	17	entities	entity	NOUN
gujaf-427	97	18	carry	carry	VERB
gujaf-427	97	19	out	out	ADP
gujaf-427	97	20	their	their	PRON
gujaf-427	97	21	duties	duty	NOUN
gujaf-427	97	22	and	and	CCONJ
gujaf-427	97	23	obligations	obligation	NOUN
gujaf-427	97	24	,	,	PUNCT
gujaf-427	97	25	which	which	PRON
gujaf-427	97	26	means	mean	VERB
gujaf-427	97	27	being	be	AUX
gujaf-427	97	28	held	hold	VERB
gujaf-427	97	29	to	to	ADP
gujaf-427	97	30	standards	standard	NOUN
gujaf-427	97	31	,	,	PUNCT
gujaf-427	97	32	and	and	CCONJ
gujaf-427	97	33	mechanisms	mechanism	NOUN
gujaf-427	97	34	to	to	PART
gujaf-427	97	35	conduct	conduct	VERB
gujaf-427	97	36	assessments	assessment	NOUN
gujaf-427	97	37	of	of	ADP
gujaf-427	97	38	activities	activity	NOUN
gujaf-427	97	39	are	be	AUX
gujaf-427	97	40	in	in	ADP
gujaf-427	97	41	place	place	NOUN
gujaf-427	97	42	to	to	PART
gujaf-427	97	43	ensure	ensure	VERB
gujaf-427	97	44	compliance	compliance	NOUN
gujaf-427	97	45	and	and	CCONJ
gujaf-427	97	46	address	address	NOUN
gujaf-427	97	47	shortcomings	shortcoming	NOUN
gujaf-427	97	48	or	or	CCONJ
gujaf-427	97	49	misbehavior	misbehavior	NOUN
gujaf-427	97	50	(	(	PUNCT
gujaf-427	97	51	ifeoma	ifeoma	NOUN
gujaf-427	97	52	et	et	PROPN
gujaf-427	97	53	al	al	PROPN
gujaf-427	97	54	.	.	PROPN
gujaf-427	97	55	,	,	PUNCT
gujaf-427	97	56	2022	2022	NUM
gujaf-427	97	57	)	)	PUNCT
gujaf-427	97	58	.	.	PUNCT
gujaf-427	98	1	accountability	accountability	NOUN
gujaf-427	98	2	implies	imply	VERB
gujaf-427	98	3	liability	liability	NOUN
gujaf-427	98	4	or	or	CCONJ
gujaf-427	98	5	accountability	accountability	NOUN
gujaf-427	98	6	to	to	PART
gujaf-427	98	7	answer	answer	VERB
gujaf-427	98	8	before	before	ADP
gujaf-427	98	9	the	the	DET
gujaf-427	98	10	law	law	NOUN
gujaf-427	98	11	for	for	ADP
gujaf-427	98	12	all	all	DET
gujaf-427	98	13	those	those	DET
gujaf-427	98	14	actions	action	NOUN
gujaf-427	98	15	,	,	PUNCT
gujaf-427	98	16	the	the	DET
gujaf-427	98	17	commission	commission	NOUN
gujaf-427	98	18	of	of	ADP
gujaf-427	98	19	which	which	PRON
gujaf-427	98	20	may	may	AUX
gujaf-427	98	21	entail	entail	VERB
gujaf-427	98	22	punishment	punishment	NOUN
gujaf-427	98	23	for	for	ADP
gujaf-427	98	24	acts	act	NOUN
gujaf-427	98	25	considered	consider	VERB
gujaf-427	98	26	illegal	illegal	ADJ
gujaf-427	98	27	or	or	CCONJ
gujaf-427	98	28	against	against	ADP
gujaf-427	98	29	the	the	DET
gujaf-427	98	30	rule	rule	NOUN
gujaf-427	98	31	of	of	ADP
gujaf-427	98	32	law	law	NOUN
gujaf-427	98	33	.	.	PUNCT
gujaf-427	99	1	cash	cash	NOUN
gujaf-427	99	2	management	management	NOUN
gujaf-427	99	3	policies	policy	NOUN
gujaf-427	99	4	cash	cash	NOUN
gujaf-427	99	5	management	management	NOUN
gujaf-427	99	6	policies	policy	NOUN
gujaf-427	99	7	are	be	AUX
gujaf-427	99	8	concerned	concern	VERB
gujaf-427	99	9	with	with	ADP
gujaf-427	99	10	the	the	DET
gujaf-427	99	11	planning	planning	NOUN
gujaf-427	99	12	,	,	PUNCT
gujaf-427	99	13	organizing	organizing	NOUN
gujaf-427	99	14	,	,	PUNCT
gujaf-427	99	15	procurement	procurement	NOUN
gujaf-427	99	16	,	,	PUNCT
gujaf-427	99	17	and	and	CCONJ
gujaf-427	99	18	utilization	utilization	NOUN
gujaf-427	99	19	of	of	ADP
gujaf-427	99	20	government	government	NOUN
gujaf-427	99	21	financial	financial	ADJ
gujaf-427	99	22	resources	resource	NOUN
gujaf-427	99	23	as	as	ADV
gujaf-427	99	24	well	well	ADV
gujaf-427	99	25	as	as	ADP
gujaf-427	99	26	the	the	DET
gujaf-427	99	27	formulation	formulation	NOUN
gujaf-427	99	28	of	of	ADP
gujaf-427	99	29	appropriate	appropriate	ADJ
gujaf-427	99	30	policies	policy	NOUN
gujaf-427	99	31	to	to	PART
gujaf-427	99	32	achieve	achieve	VERB
gujaf-427	99	33	the	the	DET
gujaf-427	99	34	aspirations	aspiration	NOUN
gujaf-427	99	35	of	of	ADP
gujaf-427	99	36	members	member	NOUN
gujaf-427	99	37	of	of	ADP
gujaf-427	99	38	that	that	DET
gujaf-427	99	39	society	society	NOUN
gujaf-427	99	40	;	;	PUNCT
gujaf-427	99	41	public	public	ADJ
gujaf-427	99	42	financial	financial	ADJ
gujaf-427	99	43	management	management	NOUN
gujaf-427	99	44	is	be	AUX
gujaf-427	99	45	the	the	DET
gujaf-427	99	46	link	link	NOUN
gujaf-427	99	47	gusau	gusau	ADJ
gujaf-427	99	48	journal	journal	NOUN
gujaf-427	99	49	of	of	ADP
gujaf-427	99	50	accounting	accounting	NOUN
gujaf-427	99	51	and	and	CCONJ
gujaf-427	99	52	finance	finance	NOUN
gujaf-427	99	53	,	,	PUNCT
gujaf-427	99	54	vol.6	vol.6	PROPN
gujaf-427	99	55	,	,	PUNCT
gujaf-427	99	56	issue	issue	NOUN
gujaf-427	99	57	2	2	NUM
gujaf-427	99	58	,	,	PUNCT
gujaf-427	99	59	april	april	PROPN
gujaf-427	99	60	,	,	PUNCT
gujaf-427	99	61	2025	2025	NUM
gujaf-427	99	62	247	247	NUM
gujaf-427	99	63	between	between	ADP
gujaf-427	99	64	the	the	DET
gujaf-427	99	65	community	community	NOUN
gujaf-427	99	66	’s	’s	PART
gujaf-427	99	67	aspirations	aspiration	NOUN
gujaf-427	99	68	and	and	CCONJ
gujaf-427	99	69	resources	resource	NOUN
gujaf-427	99	70	,	,	PUNCT
gujaf-427	99	71	and	and	CCONJ
gujaf-427	99	72	the	the	DET
gujaf-427	99	73	present	present	NOUN
gujaf-427	99	74	with	with	ADP
gujaf-427	99	75	the	the	DET
gujaf-427	99	76	future	future	NOUN
gujaf-427	99	77	(	(	PUNCT
gujaf-427	99	78	larson	larson	PROPN
gujaf-427	99	79	,	,	PUNCT
gujaf-427	99	80	2007	2007	NUM
gujaf-427	99	81	)	)	PUNCT
gujaf-427	99	82	.	.	PUNCT
gujaf-427	100	1	it	it	PRON
gujaf-427	100	2	lies	lie	VERB
gujaf-427	100	3	at	at	ADP
gujaf-427	100	4	the	the	DET
gujaf-427	100	5	heart	heart	NOUN
gujaf-427	100	6	of	of	ADP
gujaf-427	100	7	the	the	DET
gujaf-427	100	8	government	government	NOUN
gujaf-427	100	9	's	's	PART
gujaf-427	100	10	operations	operation	NOUN
gujaf-427	100	11	and	and	CCONJ
gujaf-427	100	12	fiscal	fiscal	ADJ
gujaf-427	100	13	policy	policy	NOUN
gujaf-427	100	14	.	.	PUNCT
gujaf-427	101	1	akinjrujomu	akinjrujomu	VERB
gujaf-427	101	2	et	et	PROPN
gujaf-427	101	3	al	al	PROPN
gujaf-427	101	4	.	.	PROPN
gujaf-427	102	1	(	(	PUNCT
gujaf-427	102	2	2024	2024	NUM
gujaf-427	102	3	)	)	PUNCT
gujaf-427	102	4	opined	opine	VERB
gujaf-427	102	5	that	that	SCONJ
gujaf-427	102	6	cash	cash	NOUN
gujaf-427	102	7	handling	handling	NOUN
gujaf-427	102	8	is	be	AUX
gujaf-427	102	9	costly	costly	ADJ
gujaf-427	102	10	and	and	CCONJ
gujaf-427	102	11	risky	risky	ADJ
gujaf-427	102	12	for	for	ADP
gujaf-427	102	13	all	all	DET
gujaf-427	102	14	the	the	DET
gujaf-427	102	15	actors	actor	NOUN
gujaf-427	102	16	in	in	ADP
gujaf-427	102	17	the	the	DET
gujaf-427	102	18	circulation	circulation	NOUN
gujaf-427	102	19	chain	chain	NOUN
gujaf-427	102	20	.	.	PUNCT
gujaf-427	103	1	it	it	PRON
gujaf-427	103	2	is	be	AUX
gujaf-427	103	3	less	less	ADV
gujaf-427	103	4	dangerous	dangerous	ADJ
gujaf-427	103	5	and	and	CCONJ
gujaf-427	103	6	cost	cost	NOUN
gujaf-427	103	7	-	-	PUNCT
gujaf-427	103	8	effective	effective	ADJ
gujaf-427	103	9	for	for	ADP
gujaf-427	103	10	a	a	DET
gujaf-427	103	11	merchant	merchant	NOUN
gujaf-427	103	12	to	to	PART
gujaf-427	103	13	take	take	VERB
gujaf-427	103	14	a	a	DET
gujaf-427	103	15	debit	debit	NOUN
gujaf-427	103	16	or	or	CCONJ
gujaf-427	103	17	credit	credit	NOUN
gujaf-427	103	18	card	card	NOUN
gujaf-427	103	19	than	than	ADP
gujaf-427	103	20	cash	cash	NOUN
gujaf-427	103	21	.	.	PUNCT
gujaf-427	104	1	it	it	PRON
gujaf-427	104	2	is	be	AUX
gujaf-427	104	3	good	good	ADJ
gujaf-427	104	4	to	to	PART
gujaf-427	104	5	note	note	VERB
gujaf-427	104	6	that	that	SCONJ
gujaf-427	104	7	cash	cash	NOUN
gujaf-427	104	8	is	be	AUX
gujaf-427	104	9	a	a	DET
gujaf-427	104	10	valuable	valuable	ADJ
gujaf-427	104	11	commodity	commodity	NOUN
gujaf-427	104	12	that	that	PRON
gujaf-427	104	13	needs	need	VERB
gujaf-427	104	14	to	to	PART
gujaf-427	104	15	be	be	AUX
gujaf-427	104	16	securely	securely	ADV
gujaf-427	104	17	shipped	ship	VERB
gujaf-427	104	18	from	from	ADP
gujaf-427	104	19	merchants	merchant	NOUN
gujaf-427	104	20	to	to	ADP
gujaf-427	104	21	banks	bank	NOUN
gujaf-427	104	22	,	,	PUNCT
gujaf-427	104	23	with	with	ADP
gujaf-427	104	24	extra	extra	ADJ
gujaf-427	104	25	costs	cost	NOUN
gujaf-427	104	26	.	.	PUNCT
gujaf-427	105	1	with	with	ADP
gujaf-427	105	2	the	the	DET
gujaf-427	105	3	least	least	ADJ
gujaf-427	105	4	amount	amount	NOUN
gujaf-427	105	5	of	of	ADP
gujaf-427	105	6	idle	idle	ADJ
gujaf-427	105	7	cash	cash	NOUN
gujaf-427	105	8	used	use	VERB
gujaf-427	105	9	for	for	ADP
gujaf-427	105	10	other	other	ADJ
gujaf-427	105	11	financial	financial	ADJ
gujaf-427	105	12	possibilities	possibility	NOUN
gujaf-427	105	13	or	or	CCONJ
gujaf-427	105	14	investments	investment	NOUN
gujaf-427	105	15	,	,	PUNCT
gujaf-427	105	16	cash	cash	NOUN
gujaf-427	105	17	management	management	NOUN
gujaf-427	105	18	rules	rule	NOUN
gujaf-427	105	19	guarantee	guarantee	VERB
gujaf-427	105	20	the	the	DET
gujaf-427	105	21	company	company	NOUN
gujaf-427	105	22	has	have	VERB
gujaf-427	105	23	enough	enough	ADJ
gujaf-427	105	24	liquidity	liquidity	NOUN
gujaf-427	105	25	to	to	PART
gujaf-427	105	26	cover	cover	VERB
gujaf-427	105	27	daily	daily	ADJ
gujaf-427	105	28	expenses	expense	NOUN
gujaf-427	105	29	like	like	ADP
gujaf-427	105	30	paying	pay	VERB
gujaf-427	105	31	suppliers	supplier	NOUN
gujaf-427	105	32	,	,	PUNCT
gujaf-427	105	33	invoices	invoice	NOUN
gujaf-427	105	34	,	,	PUNCT
gujaf-427	105	35	and	and	CCONJ
gujaf-427	105	36	wages	wage	NOUN
gujaf-427	105	37	(	(	PUNCT
gujaf-427	105	38	obaretin	obaretin	PROPN
gujaf-427	105	39	et	et	PROPN
gujaf-427	105	40	al	al	PROPN
gujaf-427	105	41	.	.	PROPN
gujaf-427	105	42	,	,	PUNCT
gujaf-427	105	43	2024	2024	NUM
gujaf-427	105	44	)	)	PUNCT
gujaf-427	105	45	.	.	PUNCT
gujaf-427	106	1	decisions	decision	NOUN
gujaf-427	106	2	on	on	ADP
gujaf-427	106	3	investment	investment	NOUN
gujaf-427	106	4	strategies	strategy	NOUN
gujaf-427	106	5	for	for	ADP
gujaf-427	106	6	excess	excess	ADJ
gujaf-427	106	7	funds	fund	NOUN
gujaf-427	106	8	are	be	AUX
gujaf-427	106	9	also	also	ADV
gujaf-427	106	10	covered	cover	VERB
gujaf-427	106	11	by	by	ADP
gujaf-427	106	12	the	the	DET
gujaf-427	106	13	cash	cash	NOUN
gujaf-427	106	14	management	management	NOUN
gujaf-427	106	15	policy	policy	NOUN
gujaf-427	106	16	,	,	PUNCT
gujaf-427	106	17	which	which	PRON
gujaf-427	106	18	includes	include	VERB
gujaf-427	106	19	the	the	DET
gujaf-427	106	20	formulation	formulation	NOUN
gujaf-427	106	21	of	of	ADP
gujaf-427	106	22	guidelines	guideline	NOUN
gujaf-427	106	23	for	for	ADP
gujaf-427	106	24	allocating	allocate	VERB
gujaf-427	106	25	excess	excess	ADJ
gujaf-427	106	26	funds	fund	NOUN
gujaf-427	106	27	to	to	ADP
gujaf-427	106	28	low	low	ADJ
gujaf-427	106	29	-	-	PUNCT
gujaf-427	106	30	risk	risk	NOUN
gujaf-427	106	31	,	,	PUNCT
gujaf-427	106	32	short	short	ADJ
gujaf-427	106	33	-	-	PUNCT
gujaf-427	106	34	term	term	NOUN
gujaf-427	106	35	ventures	venture	NOUN
gujaf-427	106	36	that	that	PRON
gujaf-427	106	37	provide	provide	VERB
gujaf-427	106	38	profits	profit	NOUN
gujaf-427	106	39	for	for	ADP
gujaf-427	106	40	the	the	DET
gujaf-427	106	41	company	company	NOUN
gujaf-427	106	42	while	while	SCONJ
gujaf-427	106	43	maintaining	maintain	VERB
gujaf-427	106	44	liquidity	liquidity	NOUN
gujaf-427	106	45	.	.	PUNCT
gujaf-427	107	1	sari	sari	NOUN
gujaf-427	107	2	et	et	PROPN
gujaf-427	107	3	al	al	PROPN
gujaf-427	107	4	.	.	PROPN
gujaf-427	108	1	(	(	PUNCT
gujaf-427	108	2	2024	2024	NUM
gujaf-427	108	3	)	)	PUNCT
gujaf-427	108	4	claim	claim	VERB
gujaf-427	108	5	that	that	SCONJ
gujaf-427	108	6	cash	cash	NOUN
gujaf-427	108	7	management	management	NOUN
gujaf-427	108	8	standards	standard	NOUN
gujaf-427	108	9	serve	serve	VERB
gujaf-427	108	10	as	as	ADP
gujaf-427	108	11	the	the	DET
gujaf-427	108	12	foundation	foundation	NOUN
gujaf-427	108	13	for	for	ADP
gujaf-427	108	14	internal	internal	ADJ
gujaf-427	108	15	controls	control	NOUN
gujaf-427	108	16	that	that	PRON
gujaf-427	108	17	stop	stop	VERB
gujaf-427	108	18	theft	theft	NOUN
gujaf-427	108	19	,	,	PUNCT
gujaf-427	108	20	fraud	fraud	NOUN
gujaf-427	108	21	,	,	PUNCT
gujaf-427	108	22	and	and	CCONJ
gujaf-427	108	23	cash	cash	NOUN
gujaf-427	108	24	handling	handling	NOUN
gujaf-427	108	25	mistakes	mistake	NOUN
gujaf-427	108	26	,	,	PUNCT
gujaf-427	108	27	using	use	VERB
gujaf-427	108	28	checks	check	NOUN
gujaf-427	108	29	and	and	CCONJ
gujaf-427	108	30	balances	balance	NOUN
gujaf-427	108	31	,	,	PUNCT
gujaf-427	108	32	including	include	VERB
gujaf-427	108	33	job	job	NOUN
gujaf-427	108	34	segregation	segregation	NOUN
gujaf-427	108	35	,	,	PUNCT
gujaf-427	108	36	timely	timely	ADJ
gujaf-427	108	37	reconciliations	reconciliation	NOUN
gujaf-427	108	38	,	,	PUNCT
gujaf-427	108	39	approval	approval	NOUN
gujaf-427	108	40	procedures	procedure	NOUN
gujaf-427	108	41	,	,	PUNCT
gujaf-427	108	42	and	and	CCONJ
gujaf-427	108	43	guarantees	guarantee	VERB
gujaf-427	108	44	that	that	SCONJ
gujaf-427	108	45	the	the	DET
gujaf-427	108	46	money	money	NOUN
gujaf-427	108	47	is	be	AUX
gujaf-427	108	48	appropriately	appropriately	ADV
gujaf-427	108	49	accounted	account	VERB
gujaf-427	108	50	for	for	ADP
gujaf-427	108	51	and	and	CCONJ
gujaf-427	108	52	documented	document	VERB
gujaf-427	108	53	are	be	AUX
gujaf-427	108	54	examples	example	NOUN
gujaf-427	108	55	of	of	ADP
gujaf-427	108	56	controls	control	NOUN
gujaf-427	108	57	.	.	PUNCT
gujaf-427	109	1	treasury	treasury	PROPN
gujaf-427	109	2	single	single	ADJ
gujaf-427	109	3	account	account	NOUN
gujaf-427	109	4	(	(	PUNCT
gujaf-427	109	5	tsa	tsa	PROPN
gujaf-427	109	6	)	)	PUNCT
gujaf-427	109	7	the	the	DET
gujaf-427	109	8	tsa	tsa	PROPN
gujaf-427	109	9	is	be	AUX
gujaf-427	109	10	an	an	DET
gujaf-427	109	11	integrated	integrated	ADJ
gujaf-427	109	12	approach	approach	NOUN
gujaf-427	109	13	adopted	adopt	VERB
gujaf-427	109	14	by	by	ADP
gujaf-427	109	15	governments	government	NOUN
gujaf-427	109	16	in	in	ADP
gujaf-427	109	17	which	which	PRON
gujaf-427	109	18	all	all	DET
gujaf-427	109	19	public	public	ADJ
gujaf-427	109	20	revenues	revenue	NOUN
gujaf-427	109	21	are	be	AUX
gujaf-427	109	22	parked	park	VERB
gujaf-427	109	23	in	in	ADP
gujaf-427	109	24	a	a	DET
gujaf-427	109	25	single	single	ADJ
gujaf-427	109	26	account	account	NOUN
gujaf-427	109	27	or	or	CCONJ
gujaf-427	109	28	linked	link	VERB
gujaf-427	109	29	network	network	NOUN
gujaf-427	109	30	of	of	ADP
gujaf-427	109	31	accounts	account	NOUN
gujaf-427	109	32	.	.	PUNCT
gujaf-427	110	1	it	it	PRON
gujaf-427	110	2	integrates	integrate	VERB
gujaf-427	110	3	the	the	DET
gujaf-427	110	4	government	government	NOUN
gujaf-427	110	5	's	's	PART
gujaf-427	110	6	receipts	receipt	NOUN
gujaf-427	110	7	,	,	PUNCT
gujaf-427	110	8	outlays	outlay	NOUN
gujaf-427	110	9	,	,	PUNCT
gujaf-427	110	10	and	and	CCONJ
gujaf-427	110	11	financial	financial	ADJ
gujaf-427	110	12	operations	operation	NOUN
gujaf-427	110	13	for	for	ADP
gujaf-427	110	14	more	more	ADJ
gujaf-427	110	15	government	government	NOUN
gujaf-427	110	16	control	control	NOUN
gujaf-427	110	17	and	and	CCONJ
gujaf-427	110	18	transparency	transparency	NOUN
gujaf-427	110	19	over	over	ADP
gujaf-427	110	20	the	the	DET
gujaf-427	110	21	public	public	ADJ
gujaf-427	110	22	finances	finance	NOUN
gujaf-427	110	23	(	(	PUNCT
gujaf-427	110	24	sunday	sunday	PROPN
gujaf-427	110	25	et	et	PROPN
gujaf-427	110	26	al	al	PROPN
gujaf-427	110	27	.	.	PROPN
gujaf-427	110	28	,	,	PUNCT
gujaf-427	110	29	2021	2021	NUM
gujaf-427	110	30	)	)	PUNCT
gujaf-427	110	31	.	.	PUNCT
gujaf-427	111	1	the	the	DET
gujaf-427	111	2	cash	cash	NOUN
gujaf-427	111	3	management	management	NOUN
gujaf-427	111	4	system	system	NOUN
gujaf-427	111	5	allows	allow	VERB
gujaf-427	111	6	a	a	DET
gujaf-427	111	7	single	single	ADJ
gujaf-427	111	8	account	account	NOUN
gujaf-427	111	9	to	to	PART
gujaf-427	111	10	retain	retain	VERB
gujaf-427	111	11	all	all	DET
gujaf-427	111	12	government	government	NOUN
gujaf-427	111	13	monies	monie	NOUN
gujaf-427	111	14	to	to	PART
gujaf-427	111	15	prevent	prevent	VERB
gujaf-427	111	16	the	the	DET
gujaf-427	111	17	development	development	NOUN
gujaf-427	111	18	of	of	ADP
gujaf-427	111	19	government	government	NOUN
gujaf-427	111	20	bank	bank	NOUN
gujaf-427	111	21	accounts	account	NOUN
gujaf-427	111	22	.	.	PUNCT
gujaf-427	112	1	the	the	DET
gujaf-427	112	2	tsa	tsa	NOUN
gujaf-427	112	3	raises	raise	VERB
gujaf-427	112	4	liquidity	liquidity	NOUN
gujaf-427	112	5	management	management	NOUN
gujaf-427	112	6	by	by	ADP
gujaf-427	112	7	reducing	reduce	VERB
gujaf-427	112	8	borrowing	borrowing	NOUN
gujaf-427	112	9	costs	cost	NOUN
gujaf-427	112	10	and	and	CCONJ
gujaf-427	112	11	monitoring	monitor	VERB
gujaf-427	112	12	adequate	adequate	ADJ
gujaf-427	112	13	cash	cash	NOUN
gujaf-427	112	14	flow	flow	NOUN
gujaf-427	112	15	.	.	PUNCT
gujaf-427	113	1	the	the	DET
gujaf-427	113	2	treasury	treasury	PROPN
gujaf-427	113	3	single	single	ADJ
gujaf-427	113	4	account	account	NOUN
gujaf-427	113	5	refers	refer	VERB
gujaf-427	113	6	to	to	ADP
gujaf-427	113	7	a	a	DET
gujaf-427	113	8	financial	financial	ADJ
gujaf-427	113	9	arrangement	arrangement	NOUN
gujaf-427	113	10	that	that	PRON
gujaf-427	113	11	consolidates	consolidate	VERB
gujaf-427	113	12	the	the	DET
gujaf-427	113	13	finances	finance	NOUN
gujaf-427	113	14	of	of	ADP
gujaf-427	113	15	all	all	DET
gujaf-427	113	16	government	government	NOUN
gujaf-427	113	17	ministries	ministry	NOUN
gujaf-427	113	18	,	,	PUNCT
gujaf-427	113	19	departments	department	NOUN
gujaf-427	113	20	,	,	PUNCT
gujaf-427	113	21	and	and	CCONJ
gujaf-427	113	22	agencies	agency	NOUN
gujaf-427	113	23	into	into	ADP
gujaf-427	113	24	a	a	DET
gujaf-427	113	25	single	single	ADJ
gujaf-427	113	26	account	account	NOUN
gujaf-427	113	27	to	to	PART
gujaf-427	113	28	enhance	enhance	VERB
gujaf-427	113	29	public	public	ADJ
gujaf-427	113	30	finances	finance	NOUN
gujaf-427	113	31	'	'	PART
gujaf-427	113	32	accountability	accountability	NOUN
gujaf-427	113	33	and	and	CCONJ
gujaf-427	113	34	allow	allow	VERB
gujaf-427	113	35	for	for	ADP
gujaf-427	113	36	correct	correct	ADJ
gujaf-427	113	37	reporting	reporting	NOUN
gujaf-427	113	38	and	and	CCONJ
gujaf-427	113	39	monitoring	monitoring	NOUN
gujaf-427	113	40	in	in	ADP
gujaf-427	113	41	realtime	realtime	NOUN
gujaf-427	113	42	(	(	PUNCT
gujaf-427	113	43	sunday	sunday	PROPN
gujaf-427	113	44	,	,	PUNCT
gujaf-427	113	45	2017	2017	NUM
gujaf-427	113	46	)	)	PUNCT
gujaf-427	113	47	.	.	PUNCT
gujaf-427	114	1	the	the	DET
gujaf-427	114	2	tsa	tsa	PROPN
gujaf-427	114	3	is	be	AUX
gujaf-427	114	4	a	a	DET
gujaf-427	114	5	government	government	NOUN
gujaf-427	114	6	-	-	PUNCT
gujaf-427	114	7	adopted	adopt	VERB
gujaf-427	114	8	integrated	integrated	ADJ
gujaf-427	114	9	strategy	strategy	NOUN
gujaf-427	114	10	where	where	SCONJ
gujaf-427	114	11	all	all	DET
gujaf-427	114	12	public	public	ADJ
gujaf-427	114	13	funds	fund	NOUN
gujaf-427	114	14	are	be	AUX
gujaf-427	114	15	paid	pay	VERB
gujaf-427	114	16	in	in	ADP
gujaf-427	114	17	a	a	DET
gujaf-427	114	18	single	single	ADJ
gujaf-427	114	19	account	account	NOUN
gujaf-427	114	20	or	or	CCONJ
gujaf-427	114	21	a	a	DET
gujaf-427	114	22	network	network	NOUN
gujaf-427	114	23	of	of	ADP
gujaf-427	114	24	connected	connected	ADJ
gujaf-427	114	25	accounts	account	NOUN
gujaf-427	114	26	for	for	ADP
gujaf-427	114	27	greater	great	ADJ
gujaf-427	114	28	government	government	NOUN
gujaf-427	114	29	control	control	NOUN
gujaf-427	114	30	and	and	CCONJ
gujaf-427	114	31	transparency	transparency	NOUN
gujaf-427	114	32	over	over	ADP
gujaf-427	114	33	the	the	DET
gujaf-427	114	34	public	public	ADJ
gujaf-427	114	35	finances	finance	NOUN
gujaf-427	114	36	;	;	PUNCT
gujaf-427	114	37	it	it	PRON
gujaf-427	114	38	unifies	unify	VERB
gujaf-427	114	39	the	the	DET
gujaf-427	114	40	government	government	NOUN
gujaf-427	114	41	's	's	PART
gujaf-427	114	42	revenue	revenue	NOUN
gujaf-427	114	43	,	,	PUNCT
gujaf-427	114	44	expenditures	expenditure	NOUN
gujaf-427	114	45	,	,	PUNCT
gujaf-427	114	46	and	and	CCONJ
gujaf-427	114	47	financial	financial	ADJ
gujaf-427	114	48	activities	activity	NOUN
gujaf-427	114	49	(	(	PUNCT
gujaf-427	114	50	ochenni	ochenni	NOUN
gujaf-427	114	51	,	,	PUNCT
gujaf-427	114	52	2016	2016	NUM
gujaf-427	114	53	)	)	PUNCT
gujaf-427	114	54	.	.	PUNCT
gujaf-427	115	1	to	to	PART
gujaf-427	115	2	stop	stop	VERB
gujaf-427	115	3	the	the	DET
gujaf-427	115	4	growth	growth	NOUN
gujaf-427	115	5	of	of	ADP
gujaf-427	115	6	government	government	NOUN
gujaf-427	115	7	bank	bank	NOUN
gujaf-427	115	8	accounts	account	NOUN
gujaf-427	115	9	,	,	PUNCT
gujaf-427	115	10	the	the	DET
gujaf-427	115	11	cash	cash	NOUN
gujaf-427	115	12	management	management	NOUN
gujaf-427	115	13	system	system	NOUN
gujaf-427	115	14	permits	permit	VERB
gujaf-427	115	15	a	a	DET
gujaf-427	115	16	single	single	ADJ
gujaf-427	115	17	account	account	NOUN
gujaf-427	115	18	to	to	PART
gujaf-427	115	19	hold	hold	VERB
gujaf-427	115	20	all	all	DET
gujaf-427	115	21	government	government	NOUN
gujaf-427	115	22	funds	fund	NOUN
gujaf-427	115	23	by	by	ADP
gujaf-427	115	24	lowering	lower	VERB
gujaf-427	115	25	borrowing	borrowing	NOUN
gujaf-427	115	26	costs	cost	NOUN
gujaf-427	115	27	;	;	PUNCT
gujaf-427	115	28	the	the	DET
gujaf-427	115	29	tsa	tsa	NOUN
gujaf-427	115	30	improves	improve	VERB
gujaf-427	115	31	liquidity	liquidity	NOUN
gujaf-427	115	32	management	management	NOUN
gujaf-427	115	33	and	and	CCONJ
gujaf-427	115	34	guarantees	guarantee	VERB
gujaf-427	115	35	efficient	efficient	ADJ
gujaf-427	115	36	cash	cash	NOUN
gujaf-427	115	37	flow	flow	NOUN
gujaf-427	115	38	monitoring	monitoring	NOUN
gujaf-427	115	39	(	(	PUNCT
gujaf-427	115	40	adekoya	adekoya	NOUN
gujaf-427	115	41	,	,	PUNCT
gujaf-427	115	42	2023	2023	NUM
gujaf-427	115	43	)	)	PUNCT
gujaf-427	115	44	.	.	PUNCT
gujaf-427	116	1	a	a	DET
gujaf-427	116	2	financial	financial	ADJ
gujaf-427	116	3	system	system	NOUN
gujaf-427	116	4	known	know	VERB
gujaf-427	116	5	as	as	ADP
gujaf-427	116	6	the	the	DET
gujaf-427	116	7	treasury	treasury	PROPN
gujaf-427	116	8	single	single	ADJ
gujaf-427	116	9	account	account	NOUN
gujaf-427	116	10	unifies	unify	VERB
gujaf-427	116	11	the	the	DET
gujaf-427	116	12	funds	fund	NOUN
gujaf-427	116	13	of	of	ADP
gujaf-427	116	14	all	all	DET
gujaf-427	116	15	government	government	NOUN
gujaf-427	116	16	departments	department	NOUN
gujaf-427	116	17	,	,	PUNCT
gujaf-427	116	18	agencies	agency	NOUN
gujaf-427	116	19	,	,	PUNCT
gujaf-427	116	20	and	and	CCONJ
gujaf-427	116	21	ministries	ministry	NOUN
gujaf-427	116	22	into	into	ADP
gujaf-427	116	23	a	a	DET
gujaf-427	116	24	single	single	ADJ
gujaf-427	116	25	account	account	NOUN
gujaf-427	116	26	.	.	PUNCT
gujaf-427	117	1	government	government	NOUN
gujaf-427	117	2	integrated	integrate	VERB
gujaf-427	117	3	financial	financial	ADJ
gujaf-427	117	4	information	information	NOUN
gujaf-427	117	5	system	system	NOUN
gujaf-427	117	6	(	(	PUNCT
gujaf-427	117	7	gifmis	gifmis	PROPN
gujaf-427	117	8	)	)	PUNCT
gujaf-427	117	9	an	an	DET
gujaf-427	117	10	integrated	integrate	VERB
gujaf-427	117	11	software	software	NOUN
gujaf-427	117	12	platform	platform	NOUN
gujaf-427	117	13	,	,	PUNCT
gujaf-427	117	14	known	know	VERB
gujaf-427	117	15	as	as	ADP
gujaf-427	117	16	gifmis	gifmis	PROPN
gujaf-427	117	17	,	,	PUNCT
gujaf-427	117	18	was	be	AUX
gujaf-427	117	19	thus	thus	ADV
gujaf-427	117	20	developed	develop	VERB
gujaf-427	117	21	to	to	PART
gujaf-427	117	22	enhance	enhance	VERB
gujaf-427	117	23	efficiency	efficiency	NOUN
gujaf-427	117	24	in	in	ADP
gujaf-427	117	25	government	government	NOUN
gujaf-427	117	26	finance	finance	NOUN
gujaf-427	117	27	management	management	NOUN
gujaf-427	117	28	procedures	procedure	NOUN
gujaf-427	117	29	which	which	PRON
gujaf-427	117	30	makes	make	VERB
gujaf-427	117	31	it	it	PRON
gujaf-427	117	32	possible	possible	ADJ
gujaf-427	117	33	to	to	PART
gujaf-427	117	34	centralize	centralize	VERB
gujaf-427	117	35	and	and	CCONJ
gujaf-427	117	36	automate	automate	VERB
gujaf-427	117	37	public	public	ADJ
gujaf-427	117	38	financial	financial	ADJ
gujaf-427	117	39	processes	process	NOUN
gujaf-427	117	40	,	,	PUNCT
gujaf-427	117	41	such	such	ADJ
gujaf-427	117	42	as	as	ADP
gujaf-427	117	43	accounting	accounting	NOUN
gujaf-427	117	44	,	,	PUNCT
gujaf-427	117	45	reporting	reporting	NOUN
gujaf-427	117	46	,	,	PUNCT
gujaf-427	117	47	and	and	CCONJ
gujaf-427	117	48	budgeting	budgeting	NOUN
gujaf-427	117	49	,	,	PUNCT
gujaf-427	117	50	guaranteeing	guarantee	VERB
gujaf-427	117	51	precision	precision	NOUN
gujaf-427	117	52	,	,	PUNCT
gujaf-427	117	53	openness	openness	NOUN
gujaf-427	117	54	,	,	PUNCT
gujaf-427	117	55	and	and	CCONJ
gujaf-427	117	56	effectiveness	effectiveness	NOUN
gujaf-427	117	57	in	in	ADP
gujaf-427	117	58	the	the	DET
gujaf-427	117	59	administration	administration	NOUN
gujaf-427	117	60	of	of	ADP
gujaf-427	117	61	public	public	ADJ
gujaf-427	117	62	monies	monie	NOUN
gujaf-427	117	63	.	.	PUNCT
gujaf-427	118	1	all	all	DET
gujaf-427	118	2	fiscal	fiscal	ADJ
gujaf-427	118	3	activities	activity	NOUN
gujaf-427	118	4	are	be	AUX
gujaf-427	118	5	documented	document	VERB
gujaf-427	118	6	,	,	PUNCT
gujaf-427	118	7	reported	report	VERB
gujaf-427	118	8	,	,	PUNCT
gujaf-427	118	9	and	and	CCONJ
gujaf-427	118	10	tracked	track	VERB
gujaf-427	118	11	due	due	ADP
gujaf-427	118	12	to	to	ADP
gujaf-427	118	13	the	the	DET
gujaf-427	118	14	government	government	NOUN
gujaf-427	118	15	integrated	integrate	VERB
gujaf-427	118	16	financial	financial	ADJ
gujaf-427	118	17	management	management	NOUN
gujaf-427	118	18	information	information	NOUN
gujaf-427	118	19	system	system	NOUN
gujaf-427	118	20	(	(	PUNCT
gujaf-427	118	21	gifmis	gifmis	PROPN
gujaf-427	118	22	)	)	PUNCT
gujaf-427	118	23	,	,	PUNCT
gujaf-427	118	24	which	which	PRON
gujaf-427	118	25	centralizes	centralize	VERB
gujaf-427	118	26	government	government	NOUN
gujaf-427	118	27	financial	financial	ADJ
gujaf-427	118	28	management	management	NOUN
gujaf-427	118	29	and	and	CCONJ
gujaf-427	118	30	provides	provide	VERB
gujaf-427	118	31	a	a	DET
gujaf-427	118	32	comprehensive	comprehensive	ADJ
gujaf-427	118	33	means	mean	NOUN
gujaf-427	118	34	of	of	ADP
gujaf-427	118	35	managing	manage	VERB
gujaf-427	118	36	the	the	DET
gujaf-427	118	37	public	public	ADJ
gujaf-427	118	38	sector	sector	NOUN
gujaf-427	118	39	's	's	PART
gujaf-427	118	40	financial	financial	ADJ
gujaf-427	118	41	activities	activity	NOUN
gujaf-427	118	42	quite	quite	ADV
gujaf-427	118	43	efficiently	efficiently	ADV
gujaf-427	118	44	,	,	PUNCT
gujaf-427	118	45	including	include	VERB
gujaf-427	118	46	monitoring	monitor	VERB
gujaf-427	118	47	expenditures	expenditure	NOUN
gujaf-427	118	48	and	and	CCONJ
gujaf-427	118	49	making	make	VERB
gujaf-427	118	50	budgets	budget	NOUN
gujaf-427	118	51	(	(	PUNCT
gujaf-427	118	52	chukwudum	chukwudum	NOUN
gujaf-427	118	53	&	&	CCONJ
gujaf-427	118	54	joshua	joshua	PROPN
gujaf-427	118	55	,	,	PUNCT
gujaf-427	118	56	2024	2024	NUM
gujaf-427	118	57	)	)	PUNCT
gujaf-427	118	58	.	.	PUNCT
gujaf-427	119	1	gusau	gusau	PROPN
gujaf-427	119	2	journal	journal	PROPN
gujaf-427	119	3	of	of	ADP
gujaf-427	119	4	accounting	accounting	NOUN
gujaf-427	119	5	and	and	CCONJ
gujaf-427	119	6	finance	finance	NOUN
gujaf-427	119	7	,	,	PUNCT
gujaf-427	119	8	vol.6	vol.6	PROPN
gujaf-427	119	9	,	,	PUNCT
gujaf-427	119	10	issue	issue	NOUN
gujaf-427	119	11	2	2	NUM
gujaf-427	119	12	,	,	PUNCT
gujaf-427	119	13	april	april	PROPN
gujaf-427	119	14	,	,	PUNCT
gujaf-427	119	15	2025	2025	NUM
gujaf-427	119	16	248	248	NUM
gujaf-427	119	17	amadi	amadi	NOUN
gujaf-427	119	18	and	and	CCONJ
gujaf-427	119	19	odu	odu	PROPN
gujaf-427	119	20	(	(	PUNCT
gujaf-427	119	21	2022	2022	NUM
gujaf-427	119	22	)	)	PUNCT
gujaf-427	119	23	assert	assert	VERB
gujaf-427	119	24	that	that	PRON
gujaf-427	119	25	gifmis	gifmis	PROPN
gujaf-427	119	26	provides	provide	VERB
gujaf-427	119	27	the	the	DET
gujaf-427	119	28	leading	lead	VERB
gujaf-427	119	29	integrated	integrate	VERB
gujaf-427	119	30	public	public	ADJ
gujaf-427	119	31	financial	financial	ADJ
gujaf-427	119	32	management	management	NOUN
gujaf-427	119	33	system	system	NOUN
gujaf-427	119	34	,	,	PUNCT
gujaf-427	119	35	which	which	PRON
gujaf-427	119	36	unifies	unify	VERB
gujaf-427	119	37	multiple	multiple	ADJ
gujaf-427	119	38	government	government	NOUN
gujaf-427	119	39	financial	financial	ADJ
gujaf-427	119	40	systems	system	NOUN
gujaf-427	119	41	onto	onto	ADP
gujaf-427	119	42	one	one	NUM
gujaf-427	119	43	platform	platform	NOUN
gujaf-427	119	44	to	to	PART
gujaf-427	119	45	make	make	VERB
gujaf-427	119	46	it	it	PRON
gujaf-427	119	47	easier	easy	ADJ
gujaf-427	119	48	to	to	PART
gujaf-427	119	49	manage	manage	VERB
gujaf-427	119	50	public	public	ADJ
gujaf-427	119	51	resources	resource	NOUN
gujaf-427	119	52	more	more	ADV
gujaf-427	119	53	efficiently	efficiently	ADV
gujaf-427	119	54	and	and	CCONJ
gujaf-427	119	55	hence	hence	ADV
gujaf-427	119	56	better	well	ADJ
gujaf-427	119	57	coordination	coordination	NOUN
gujaf-427	119	58	and	and	CCONJ
gujaf-427	119	59	real	real	ADJ
gujaf-427	119	60	-	-	PUNCT
gujaf-427	119	61	time	time	NOUN
gujaf-427	119	62	tracking	tracking	NOUN
gujaf-427	119	63	to	to	PART
gujaf-427	119	64	reduce	reduce	VERB
gujaf-427	119	65	corruption	corruption	NOUN
gujaf-427	119	66	by	by	ADP
gujaf-427	119	67	constantly	constantly	ADV
gujaf-427	119	68	monitoring	monitor	VERB
gujaf-427	119	69	collections	collection	NOUN
gujaf-427	119	70	of	of	ADP
gujaf-427	119	71	income	income	NOUN
gujaf-427	119	72	,	,	PUNCT
gujaf-427	119	73	implementation	implementation	NOUN
gujaf-427	119	74	of	of	ADP
gujaf-427	119	75	the	the	DET
gujaf-427	119	76	budget	budget	NOUN
gujaf-427	119	77	,	,	PUNCT
gujaf-427	119	78	and	and	CCONJ
gujaf-427	119	79	expenditure	expenditure	NOUN
gujaf-427	119	80	estimation	estimation	NOUN
gujaf-427	119	81	,	,	PUNCT
gujaf-427	119	82	and	and	CCONJ
gujaf-427	119	83	allows	allow	VERB
gujaf-427	119	84	for	for	ADP
gujaf-427	119	85	an	an	DET
gujaf-427	119	86	open	open	ADJ
gujaf-427	119	87	and	and	CCONJ
gujaf-427	119	88	accountable	accountable	ADJ
gujaf-427	119	89	manner	manner	NOUN
gujaf-427	119	90	of	of	ADP
gujaf-427	119	91	handling	handle	VERB
gujaf-427	119	92	public	public	ADJ
gujaf-427	119	93	finances.gifmis	finances.gifmis	PROPN
gujaf-427	119	94	is	be	AUX
gujaf-427	119	95	an	an	DET
gujaf-427	119	96	integrated	integrate	VERB
gujaf-427	119	97	computerized	computerized	ADJ
gujaf-427	119	98	technology	technology	NOUN
gujaf-427	119	99	for	for	SCONJ
gujaf-427	119	100	the	the	DET
gujaf-427	119	101	government	government	NOUN
gujaf-427	119	102	to	to	PART
gujaf-427	119	103	plan	plan	VERB
gujaf-427	119	104	,	,	PUNCT
gujaf-427	119	105	track	track	NOUN
gujaf-427	119	106	,	,	PUNCT
gujaf-427	119	107	and	and	CCONJ
gujaf-427	119	108	evaluate	evaluate	VERB
gujaf-427	119	109	public	public	ADJ
gujaf-427	119	110	finances	finance	NOUN
gujaf-427	119	111	.	.	PUNCT
gujaf-427	120	1	integrating	integrate	VERB
gujaf-427	120	2	various	various	ADJ
gujaf-427	120	3	facets	facet	NOUN
gujaf-427	120	4	of	of	ADP
gujaf-427	120	5	financial	financial	ADJ
gujaf-427	120	6	management	management	NOUN
gujaf-427	120	7	tasksenhances	tasksenhance	NOUN
gujaf-427	120	8	decision	decision	NOUN
gujaf-427	120	9	-	-	PUNCT
gujaf-427	120	10	making	making	NOUN
gujaf-427	120	11	through	through	ADP
gujaf-427	120	12	real	real	ADJ
gujaf-427	120	13	-	-	PUNCT
gujaf-427	120	14	time	time	NOUN
gujaf-427	120	15	access	access	NOUN
gujaf-427	120	16	to	to	ADP
gujaf-427	120	17	financial	financial	ADJ
gujaf-427	120	18	data	datum	NOUN
gujaf-427	120	19	and	and	CCONJ
gujaf-427	120	20	ensures	ensure	VERB
gujaf-427	120	21	that	that	SCONJ
gujaf-427	120	22	government	government	NOUN
gujaf-427	120	23	spending	spending	NOUN
gujaf-427	120	24	is	be	AUX
gujaf-427	120	25	within	within	ADP
gujaf-427	120	26	the	the	DET
gujaf-427	120	27	limits	limit	NOUN
gujaf-427	120	28	of	of	ADP
gujaf-427	120	29	authorized	authorized	ADJ
gujaf-427	120	30	budgets	budget	NOUN
gujaf-427	120	31	(	(	PUNCT
gujaf-427	120	32	ani	ani	X
gujaf-427	120	33	&	&	CCONJ
gujaf-427	120	34	anieti	anieti	PROPN
gujaf-427	120	35	,	,	PUNCT
gujaf-427	120	36	2022	2022	NUM
gujaf-427	120	37	)	)	PUNCT
gujaf-427	120	38	.	.	PUNCT
gujaf-427	121	1	by	by	ADP
gujaf-427	121	2	combining	combine	VERB
gujaf-427	121	3	all	all	DET
gujaf-427	121	4	facets	facet	NOUN
gujaf-427	121	5	of	of	ADP
gujaf-427	121	6	government	government	NOUN
gujaf-427	121	7	financial	financial	ADJ
gujaf-427	121	8	management	management	NOUN
gujaf-427	121	9	under	under	ADP
gujaf-427	121	10	one	one	NUM
gujaf-427	121	11	roof	roof	NOUN
gujaf-427	121	12	,	,	PUNCT
gujaf-427	121	13	gifmis	gifmis	NOUN
gujaf-427	121	14	reduces	reduce	VERB
gujaf-427	121	15	corruption	corruption	NOUN
gujaf-427	121	16	by	by	ADP
gujaf-427	121	17	continuously	continuously	ADV
gujaf-427	121	18	monitoring	monitor	VERB
gujaf-427	121	19	revenue	revenue	NOUN
gujaf-427	121	20	collections	collection	NOUN
gujaf-427	121	21	,	,	PUNCT
gujaf-427	121	22	budget	budget	NOUN
gujaf-427	121	23	implementation	implementation	NOUN
gujaf-427	121	24	,	,	PUNCT
gujaf-427	121	25	and	and	CCONJ
gujaf-427	121	26	expenditure	expenditure	NOUN
gujaf-427	121	27	estimation	estimation	NOUN
gujaf-427	121	28	,	,	PUNCT
gujaf-427	121	29	making	make	VERB
gujaf-427	121	30	it	it	PRON
gujaf-427	121	31	possible	possible	ADJ
gujaf-427	121	32	to	to	PART
gujaf-427	121	33	handle	handle	VERB
gujaf-427	121	34	public	public	ADJ
gujaf-427	121	35	finances	finance	NOUN
gujaf-427	121	36	in	in	ADP
gujaf-427	121	37	an	an	DET
gujaf-427	121	38	open	open	ADJ
gujaf-427	121	39	and	and	CCONJ
gujaf-427	121	40	accountable	accountable	ADJ
gujaf-427	121	41	manner	manner	NOUN
gujaf-427	121	42	.	.	PUNCT
gujaf-427	122	1	theoretical	theoretical	ADJ
gujaf-427	122	2	review	review	NOUN
gujaf-427	122	3	stakeholders	stakeholder	NOUN
gujaf-427	122	4	’	'	PUNCT
gujaf-427	122	5	theory	theory	NOUN
gujaf-427	122	6	provides	provide	VERB
gujaf-427	122	7	rich	rich	ADJ
gujaf-427	122	8	insights	insight	NOUN
gujaf-427	122	9	into	into	ADP
gujaf-427	122	10	the	the	DET
gujaf-427	122	11	factors	factor	NOUN
gujaf-427	122	12	that	that	PRON
gujaf-427	122	13	motivate	motivate	VERB
gujaf-427	122	14	the	the	DET
gujaf-427	122	15	government	government	NOUN
gujaf-427	122	16	to	to	PART
gujaf-427	122	17	adopt	adopt	VERB
gujaf-427	122	18	and	and	CCONJ
gujaf-427	122	19	implementthe	implementthe	PRON
gujaf-427	122	20	treasury	treasury	PROPN
gujaf-427	122	21	single	single	ADJ
gujaf-427	122	22	account	account	NOUN
gujaf-427	122	23	(	(	PUNCT
gujaf-427	122	24	tsa	tsa	PROPN
gujaf-427	122	25	)	)	PUNCT
gujaf-427	122	26	.	.	PUNCT
gujaf-427	123	1	stakeholder	stakeholder	PROPN
gujaf-427	123	2	theory	theory	NOUN
gujaf-427	123	3	was	be	AUX
gujaf-427	123	4	propounded	propound	VERB
gujaf-427	123	5	by	by	ADP
gujaf-427	123	6	richard	richard	PROPN
gujaf-427	123	7	edward	edward	PROPN
gujaf-427	123	8	freeman	freeman	PROPN
gujaf-427	123	9	in	in	ADP
gujaf-427	123	10	1970	1970	NUM
gujaf-427	123	11	.	.	PUNCT
gujaf-427	124	1	the	the	DET
gujaf-427	124	2	main	main	ADJ
gujaf-427	124	3	idea	idea	NOUN
gujaf-427	124	4	behind	behind	ADP
gujaf-427	124	5	freeman	freeman	PROPN
gujaf-427	124	6	's	's	PART
gujaf-427	124	7	stakeholder	stakeholder	NOUN
gujaf-427	124	8	approach	approach	NOUN
gujaf-427	124	9	was	be	AUX
gujaf-427	124	10	to	to	PART
gujaf-427	124	11	try	try	VERB
gujaf-427	124	12	to	to	PART
gujaf-427	124	13	build	build	VERB
gujaf-427	124	14	a	a	DET
gujaf-427	124	15	framework	framework	NOUN
gujaf-427	124	16	for	for	ADP
gujaf-427	124	17	the	the	DET
gujaf-427	124	18	concerns	concern	NOUN
gujaf-427	124	19	of	of	ADP
gujaf-427	124	20	managers	manager	NOUN
gujaf-427	124	21	who	who	PRON
gujaf-427	124	22	were	be	AUX
gujaf-427	124	23	confronted	confront	VERB
gujaf-427	124	24	.	.	PUNCT
gujaf-427	125	1	the	the	DET
gujaf-427	125	2	theory	theory	NOUN
gujaf-427	125	3	holds	hold	VERB
gujaf-427	125	4	that	that	SCONJ
gujaf-427	125	5	the	the	DET
gujaf-427	125	6	firm	firm	NOUN
gujaf-427	125	7	aims	aim	VERB
gujaf-427	125	8	to	to	PART
gujaf-427	125	9	create	create	VERB
gujaf-427	125	10	wealth	wealth	NOUN
gujaf-427	125	11	or	or	CCONJ
gujaf-427	125	12	value	value	NOUN
gujaf-427	125	13	for	for	ADP
gujaf-427	125	14	its	its	PRON
gujaf-427	125	15	stakeholders	stakeholder	NOUN
gujaf-427	125	16	by	by	ADP
gujaf-427	125	17	converting	convert	VERB
gujaf-427	125	18	their	their	PRON
gujaf-427	125	19	stakes	stake	NOUN
gujaf-427	125	20	into	into	ADP
gujaf-427	125	21	goods	good	NOUN
gujaf-427	125	22	and	and	CCONJ
gujaf-427	125	23	services	service	NOUN
gujaf-427	125	24	or	or	CCONJ
gujaf-427	125	25	as	as	ADP
gujaf-427	125	26	a	a	DET
gujaf-427	125	27	vehicle	vehicle	NOUN
gujaf-427	125	28	for	for	ADP
gujaf-427	125	29	coordinating	coordinate	VERB
gujaf-427	125	30	stakeholder	stakeholder	NOUN
gujaf-427	125	31	interests	interest	NOUN
gujaf-427	125	32	.	.	PUNCT
gujaf-427	126	1	freeman	freeman	PROPN
gujaf-427	126	2	(	(	PUNCT
gujaf-427	126	3	1984	1984	NUM
gujaf-427	126	4	)	)	PUNCT
gujaf-427	126	5	further	further	ADJ
gujaf-427	126	6	states	state	NOUN
gujaf-427	126	7	that	that	SCONJ
gujaf-427	126	8	the	the	DET
gujaf-427	126	9	stakeholder	stakeholder	NOUN
gujaf-427	126	10	approach	approach	NOUN
gujaf-427	126	11	suggests	suggest	VERB
gujaf-427	126	12	that	that	SCONJ
gujaf-427	126	13	managers	manager	NOUN
gujaf-427	126	14	must	must	AUX
gujaf-427	126	15	formulate	formulate	VERB
gujaf-427	126	16	and	and	CCONJ
gujaf-427	126	17	implement	implement	VERB
gujaf-427	126	18	processes	process	NOUN
gujaf-427	126	19	that	that	PRON
gujaf-427	126	20	satisfy	satisfy	VERB
gujaf-427	126	21	all	all	PRON
gujaf-427	126	22	and	and	CCONJ
gujaf-427	126	23	only	only	ADV
gujaf-427	126	24	the	the	DET
gujaf-427	126	25	five	five	NUM
gujaf-427	126	26	groups	group	NOUN
gujaf-427	126	27	with	with	ADP
gujaf-427	126	28	a	a	DET
gujaf-427	126	29	stake	stake	NOUN
gujaf-427	126	30	in	in	ADP
gujaf-427	126	31	the	the	DET
gujaf-427	126	32	business	business	NOUN
gujaf-427	126	33	.	.	PUNCT
gujaf-427	127	1	a	a	DET
gujaf-427	127	2	stakeholder	stakeholder	NOUN
gujaf-427	127	3	approach	approach	NOUN
gujaf-427	127	4	is	be	AUX
gujaf-427	127	5	concerned	concern	VERB
gujaf-427	127	6	with	with	ADP
gujaf-427	127	7	actively	actively	ADV
gujaf-427	127	8	managing	manage	VERB
gujaf-427	127	9	the	the	DET
gujaf-427	127	10	business	business	NOUN
gujaf-427	127	11	environment	environment	NOUN
gujaf-427	127	12	,	,	PUNCT
gujaf-427	127	13	relationships	relationship	NOUN
gujaf-427	127	14	and	and	CCONJ
gujaf-427	127	15	promoting	promote	VERB
gujaf-427	127	16	shared	share	VERB
gujaf-427	127	17	interests	interest	NOUN
gujaf-427	127	18	to	to	PART
gujaf-427	127	19	develop	develop	VERB
gujaf-427	127	20	business	business	NOUN
gujaf-427	127	21	strategies	strategy	NOUN
gujaf-427	127	22	.	.	PUNCT
gujaf-427	128	1	the	the	DET
gujaf-427	128	2	theory	theory	NOUN
gujaf-427	128	3	assumed	assume	VERB
gujaf-427	128	4	that	that	SCONJ
gujaf-427	128	5	the	the	DET
gujaf-427	128	6	federal	federal	ADJ
gujaf-427	128	7	government	government	NOUN
gujaf-427	128	8	's	's	PART
gujaf-427	128	9	adoption	adoption	NOUN
gujaf-427	128	10	of	of	ADP
gujaf-427	128	11	the	the	DET
gujaf-427	128	12	treasury	treasury	PROPN
gujaf-427	128	13	single	single	ADJ
gujaf-427	128	14	account	account	NOUN
gujaf-427	128	15	is	be	AUX
gujaf-427	128	16	a	a	DET
gujaf-427	128	17	result	result	NOUN
gujaf-427	128	18	of	of	ADP
gujaf-427	128	19	the	the	DET
gujaf-427	128	20	pressure	pressure	NOUN
gujaf-427	128	21	from	from	ADP
gujaf-427	128	22	stakeholders	stakeholder	NOUN
gujaf-427	128	23	/	/	SYM
gujaf-427	128	24	citizens	citizen	NOUN
gujaf-427	128	25	,	,	PUNCT
gujaf-427	128	26	mainly	mainly	ADV
gujaf-427	128	27	against	against	ADP
gujaf-427	128	28	corruption	corruption	NOUN
gujaf-427	128	29	.	.	PUNCT
gujaf-427	129	1	it	it	PRON
gujaf-427	129	2	is	be	AUX
gujaf-427	129	3	suggested	suggest	VERB
gujaf-427	129	4	that	that	SCONJ
gujaf-427	129	5	the	the	DET
gujaf-427	129	6	government	government	NOUN
gujaf-427	129	7	will	will	AUX
gujaf-427	129	8	respond	respond	VERB
gujaf-427	129	9	to	to	ADP
gujaf-427	129	10	the	the	DET
gujaf-427	129	11	concerns	concern	NOUN
gujaf-427	129	12	and	and	CCONJ
gujaf-427	129	13	expectations	expectation	NOUN
gujaf-427	129	14	of	of	ADP
gujaf-427	129	15	influential	influential	ADJ
gujaf-427	129	16	stakeholders	stakeholder	NOUN
gujaf-427	129	17	/	/	SYM
gujaf-427	129	18	citizens	citizen	NOUN
gujaf-427	129	19	,	,	PUNCT
gujaf-427	129	20	and	and	CCONJ
gujaf-427	129	21	some	some	PRON
gujaf-427	129	22	of	of	ADP
gujaf-427	129	23	the	the	DET
gujaf-427	129	24	responses	response	NOUN
gujaf-427	129	25	will	will	AUX
gujaf-427	129	26	be	be	AUX
gujaf-427	129	27	in	in	ADP
gujaf-427	129	28	the	the	DET
gujaf-427	129	29	form	form	NOUN
gujaf-427	129	30	of	of	ADP
gujaf-427	129	31	strategic	strategic	ADJ
gujaf-427	129	32	opinions	opinion	NOUN
gujaf-427	129	33	.	.	PUNCT
gujaf-427	130	1	there	there	PRON
gujaf-427	130	2	are	be	VERB
gujaf-427	130	3	many	many	ADJ
gujaf-427	130	4	different	different	ADJ
gujaf-427	130	5	ways	way	NOUN
gujaf-427	130	6	the	the	DET
gujaf-427	130	7	treasury	treasury	PROPN
gujaf-427	130	8	single	single	ADJ
gujaf-427	130	9	account	account	NOUN
gujaf-427	130	10	is	be	AUX
gujaf-427	130	11	conceptualized	conceptualize	VERB
gujaf-427	130	12	,	,	PUNCT
gujaf-427	130	13	which	which	PRON
gujaf-427	130	14	are	be	AUX
gujaf-427	130	15	related	relate	VERB
gujaf-427	130	16	to	to	ADP
gujaf-427	130	17	differing	differ	VERB
gujaf-427	130	18	views	view	NOUN
gujaf-427	130	19	regarding	regard	VERB
gujaf-427	130	20	the	the	DET
gujaf-427	130	21	role	role	NOUN
gujaf-427	130	22	of	of	ADP
gujaf-427	130	23	business	business	NOUN
gujaf-427	130	24	in	in	ADP
gujaf-427	130	25	society	society	NOUN
gujaf-427	130	26	.	.	PUNCT
gujaf-427	131	1	within	within	ADP
gujaf-427	131	2	the	the	DET
gujaf-427	131	3	literature	literature	NOUN
gujaf-427	131	4	,	,	PUNCT
gujaf-427	131	5	several	several	ADJ
gujaf-427	131	6	points	point	NOUN
gujaf-427	131	7	of	of	ADP
gujaf-427	131	8	view	view	NOUN
gujaf-427	131	9	exist	exist	VERB
gujaf-427	131	10	on	on	ADP
gujaf-427	131	11	the	the	DET
gujaf-427	131	12	role	role	NOUN
gujaf-427	131	13	of	of	ADP
gujaf-427	131	14	government	government	NOUN
gujaf-427	131	15	in	in	ADP
gujaf-427	131	16	society	society	NOUN
gujaf-427	131	17	,	,	PUNCT
gujaf-427	131	18	which	which	PRON
gujaf-427	131	19	lead	lead	VERB
gujaf-427	131	20	to	to	ADP
gujaf-427	131	21	different	different	ADJ
gujaf-427	131	22	views	view	NOUN
gujaf-427	131	23	on	on	ADP
gujaf-427	131	24	corporate	corporate	ADJ
gujaf-427	131	25	social	social	ADJ
gujaf-427	131	26	responsibility	responsibility	NOUN
gujaf-427	131	27	.	.	PUNCT
gujaf-427	132	1	among	among	ADP
gujaf-427	132	2	the	the	DET
gujaf-427	132	3	most	most	ADV
gujaf-427	132	4	important	important	ADJ
gujaf-427	132	5	of	of	ADP
gujaf-427	132	6	these	these	DET
gujaf-427	132	7	views	view	NOUN
gujaf-427	132	8	is	be	AUX
gujaf-427	132	9	the	the	DET
gujaf-427	132	10	shareholder	shareholder	NOUN
gujaf-427	132	11	theory	theory	NOUN
gujaf-427	132	12	,	,	PUNCT
gujaf-427	132	13	which	which	PRON
gujaf-427	132	14	upholds	uphold	VERB
gujaf-427	132	15	the	the	DET
gujaf-427	132	16	age	age	NOUN
gujaf-427	132	17	-	-	PUNCT
gujaf-427	132	18	old	old	ADJ
gujaf-427	132	19	view	view	NOUN
gujaf-427	132	20	that	that	SCONJ
gujaf-427	132	21	the	the	DET
gujaf-427	132	22	only	only	ADJ
gujaf-427	132	23	responsibility	responsibility	NOUN
gujaf-427	132	24	of	of	ADP
gujaf-427	132	25	a	a	DET
gujaf-427	132	26	corporation	corporation	NOUN
gujaf-427	132	27	's	's	PART
gujaf-427	132	28	managers	manager	NOUN
gujaf-427	132	29	is	be	AUX
gujaf-427	132	30	to	to	PART
gujaf-427	132	31	maximize	maximize	VERB
gujaf-427	132	32	its	its	PRON
gujaf-427	132	33	shareholders	shareholder	NOUN
gujaf-427	132	34	'	'	PART
gujaf-427	132	35	wealth	wealth	NOUN
gujaf-427	132	36	(	(	PUNCT
gujaf-427	132	37	shareholder	shareholder	NOUN
gujaf-427	132	38	primacy	primacy	NOUN
gujaf-427	132	39	)	)	PUNCT
gujaf-427	132	40	.	.	PUNCT
gujaf-427	133	1	this	this	DET
gujaf-427	133	2	view	view	NOUN
gujaf-427	133	3	is	be	AUX
gujaf-427	133	4	associated	associate	VERB
gujaf-427	133	5	with	with	ADP
gujaf-427	133	6	the	the	DET
gujaf-427	133	7	debate	debate	NOUN
gujaf-427	133	8	over	over	ADP
gujaf-427	133	9	the	the	DET
gujaf-427	133	10	nature	nature	NOUN
gujaf-427	133	11	and	and	CCONJ
gujaf-427	133	12	purpose	purpose	NOUN
gujaf-427	133	13	of	of	ADP
gujaf-427	133	14	the	the	DET
gujaf-427	133	15	corporation	corporation	NOUN
gujaf-427	133	16	,	,	PUNCT
gujaf-427	133	17	in	in	ADP
gujaf-427	133	18	which	which	PRON
gujaf-427	133	19	there	there	PRON
gujaf-427	133	20	is	be	VERB
gujaf-427	133	21	a	a	DET
gujaf-427	133	22	divide	divide	NOUN
gujaf-427	133	23	between	between	ADP
gujaf-427	133	24	those	those	PRON
gujaf-427	133	25	who	who	PRON
gujaf-427	133	26	advocate	advocate	VERB
gujaf-427	133	27	that	that	SCONJ
gujaf-427	133	28	maximizing	maximize	VERB
gujaf-427	133	29	shareholder	shareholder	NOUN
gujaf-427	133	30	wealth	wealth	NOUN
gujaf-427	133	31	is	be	AUX
gujaf-427	133	32	the	the	DET
gujaf-427	133	33	corporation	corporation	NOUN
gujaf-427	133	34	’s	’s	PART
gujaf-427	133	35	primary	primary	ADJ
gujaf-427	133	36	concern	concern	NOUN
gujaf-427	133	37	and	and	CCONJ
gujaf-427	133	38	those	those	PRON
gujaf-427	133	39	who	who	PRON
gujaf-427	133	40	envision	envision	VERB
gujaf-427	133	41	the	the	DET
gujaf-427	133	42	corporation	corporation	NOUN
gujaf-427	133	43	as	as	ADP
gujaf-427	133	44	a	a	DET
gujaf-427	133	45	social	social	ADJ
gujaf-427	133	46	institution	institution	NOUN
gujaf-427	133	47	playing	play	VERB
gujaf-427	133	48	a	a	DET
gujaf-427	133	49	social	social	ADJ
gujaf-427	133	50	service	service	NOUN
gujaf-427	133	51	role	role	NOUN
gujaf-427	133	52	and	and	CCONJ
gujaf-427	133	53	serving	serve	VERB
gujaf-427	133	54	broader	broad	ADJ
gujaf-427	133	55	objectives	objective	NOUN
gujaf-427	133	56	and	and	CCONJ
gujaf-427	133	57	a	a	DET
gujaf-427	133	58	larger	large	ADJ
gujaf-427	133	59	constituency	constituency	NOUN
gujaf-427	133	60	.	.	PUNCT
gujaf-427	134	1	whereas	whereas	SCONJ
gujaf-427	134	2	the	the	DET
gujaf-427	134	3	former	former	ADJ
gujaf-427	134	4	considers	consider	VERB
gujaf-427	134	5	that	that	SCONJ
gujaf-427	134	6	the	the	DET
gujaf-427	134	7	fundamental	fundamental	ADJ
gujaf-427	134	8	concern	concern	NOUN
gujaf-427	134	9	of	of	ADP
gujaf-427	134	10	a	a	DET
gujaf-427	134	11	corporation	corporation	NOUN
gujaf-427	134	12	’s	’s	PART
gujaf-427	134	13	managers	manager	NOUN
gujaf-427	134	14	is	be	AUX
gujaf-427	134	15	to	to	PART
gujaf-427	134	16	maximize	maximize	VERB
gujaf-427	134	17	the	the	DET
gujaf-427	134	18	shareholders	shareholder	NOUN
gujaf-427	134	19	'	'	PART
gujaf-427	134	20	wealth	wealth	NOUN
gujaf-427	134	21	,	,	PUNCT
gujaf-427	134	22	the	the	DET
gujaf-427	134	23	latter	latter	ADJ
gujaf-427	134	24	defends	defend	VERB
gujaf-427	134	25	the	the	DET
gujaf-427	134	26	perspective	perspective	NOUN
gujaf-427	134	27	that	that	SCONJ
gujaf-427	134	28	managers	manager	NOUN
gujaf-427	134	29	should	should	AUX
gujaf-427	134	30	make	make	VERB
gujaf-427	134	31	decisions	decision	NOUN
gujaf-427	134	32	considering	consider	VERB
gujaf-427	134	33	all	all	PRON
gujaf-427	134	34	of	of	ADP
gujaf-427	134	35	the	the	DET
gujaf-427	134	36	stakeholders	stakeholder	NOUN
gujaf-427	134	37	in	in	ADP
gujaf-427	134	38	a	a	DET
gujaf-427	134	39	corporation	corporation	NOUN
gujaf-427	134	40	.	.	PUNCT
gujaf-427	135	1	neoclassical	neoclassical	ADJ
gujaf-427	135	2	economic	economic	ADJ
gujaf-427	135	3	theory	theory	NOUN
gujaf-427	135	4	arguments	argument	NOUN
gujaf-427	135	5	seem	seem	VERB
gujaf-427	135	6	to	to	PART
gujaf-427	135	7	be	be	AUX
gujaf-427	135	8	the	the	DET
gujaf-427	135	9	foundation	foundation	NOUN
gujaf-427	135	10	used	use	VERB
gujaf-427	135	11	to	to	PART
gujaf-427	135	12	justify	justify	VERB
gujaf-427	135	13	shareholder	shareholder	NOUN
gujaf-427	135	14	theory	theory	NOUN
gujaf-427	135	15	,	,	PUNCT
gujaf-427	135	16	using	use	VERB
gujaf-427	135	17	notions	notion	NOUN
gujaf-427	135	18	such	such	ADJ
gujaf-427	135	19	as	as	ADP
gujaf-427	135	20	the	the	DET
gujaf-427	135	21	principle	principle	NOUN
gujaf-427	135	22	of	of	ADP
gujaf-427	135	23	free	free	ADJ
gujaf-427	135	24	markets	market	NOUN
gujaf-427	135	25	,	,	PUNCT
gujaf-427	135	26	economic	economic	ADJ
gujaf-427	135	27	efficiency	efficiency	NOUN
gujaf-427	135	28	,	,	PUNCT
gujaf-427	135	29	and	and	CCONJ
gujaf-427	135	30	profit	profit	NOUN
gujaf-427	135	31	gusau	gusau	ADJ
gujaf-427	135	32	journal	journal	NOUN
gujaf-427	135	33	of	of	ADP
gujaf-427	135	34	accounting	accounting	NOUN
gujaf-427	135	35	and	and	CCONJ
gujaf-427	135	36	finance	finance	NOUN
gujaf-427	135	37	,	,	PUNCT
gujaf-427	135	38	vol.6	vol.6	PROPN
gujaf-427	135	39	,	,	PUNCT
gujaf-427	135	40	issue	issue	NOUN
gujaf-427	135	41	2	2	NUM
gujaf-427	135	42	,	,	PUNCT
gujaf-427	135	43	april	april	PROPN
gujaf-427	135	44	,	,	PUNCT
gujaf-427	135	45	2025	2025	NUM
gujaf-427	135	46	249	249	NUM
gujaf-427	135	47	maximization	maximization	NOUN
gujaf-427	135	48	.	.	PUNCT
gujaf-427	136	1	two	two	NUM
gujaf-427	136	2	normative	normative	ADJ
gujaf-427	136	3	foundations	foundation	NOUN
gujaf-427	136	4	of	of	ADP
gujaf-427	136	5	the	the	DET
gujaf-427	136	6	shareholder	shareholder	NOUN
gujaf-427	136	7	theory	theory	NOUN
gujaf-427	136	8	,	,	PUNCT
gujaf-427	136	9	which	which	PRON
gujaf-427	136	10	are	be	AUX
gujaf-427	136	11	often	often	ADV
gujaf-427	136	12	used	use	VERB
gujaf-427	136	13	as	as	ADP
gujaf-427	136	14	justification	justification	NOUN
gujaf-427	136	15	for	for	ADP
gujaf-427	136	16	it	it	PRON
gujaf-427	136	17	and	and	CCONJ
gujaf-427	136	18	arguments	argument	NOUN
gujaf-427	136	19	against	against	ADP
gujaf-427	136	20	corporate	corporate	ADJ
gujaf-427	136	21	social	social	ADJ
gujaf-427	136	22	responsibility	responsibility	NOUN
gujaf-427	136	23	,	,	PUNCT
gujaf-427	136	24	are	be	AUX
gujaf-427	136	25	worthy	worthy	ADJ
gujaf-427	136	26	of	of	ADP
gujaf-427	136	27	note	note	NOUN
gujaf-427	136	28	.	.	PUNCT
gujaf-427	137	1	first	first	ADV
gujaf-427	137	2	,	,	PUNCT
gujaf-427	137	3	shareholders	shareholder	NOUN
gujaf-427	137	4	are	be	AUX
gujaf-427	137	5	considered	consider	VERB
gujaf-427	137	6	the	the	DET
gujaf-427	137	7	corporation	corporation	NOUN
gujaf-427	137	8	's	's	PART
gujaf-427	137	9	owners	owner	NOUN
gujaf-427	137	10	,	,	PUNCT
gujaf-427	137	11	and	and	CCONJ
gujaf-427	137	12	corporate	corporate	ADJ
gujaf-427	137	13	executives	executive	NOUN
gujaf-427	137	14	have	have	VERB
gujaf-427	137	15	fiduciary	fiduciary	ADJ
gujaf-427	137	16	duties	duty	NOUN
gujaf-427	137	17	to	to	PART
gujaf-427	137	18	run	run	VERB
gujaf-427	137	19	the	the	DET
gujaf-427	137	20	corporation	corporation	NOUN
gujaf-427	137	21	in	in	ADP
gujaf-427	137	22	their	their	PRON
gujaf-427	137	23	interests	interest	NOUN
gujaf-427	137	24	.	.	PUNCT
gujaf-427	138	1	corporate	corporate	ADJ
gujaf-427	138	2	executives	executive	NOUN
gujaf-427	138	3	have	have	VERB
gujaf-427	138	4	no	no	DET
gujaf-427	138	5	right	right	NOUN
gujaf-427	138	6	to	to	PART
gujaf-427	138	7	act	act	VERB
gujaf-427	138	8	on	on	ADP
gujaf-427	138	9	their	their	PRON
gujaf-427	138	10	preferences	preference	NOUN
gujaf-427	138	11	,	,	PUNCT
gujaf-427	138	12	make	make	VERB
gujaf-427	138	13	discretionary	discretionary	ADJ
gujaf-427	138	14	decisions	decision	NOUN
gujaf-427	138	15	,	,	PUNCT
gujaf-427	138	16	or	or	CCONJ
gujaf-427	138	17	use	use	VERB
gujaf-427	138	18	the	the	DET
gujaf-427	138	19	corporation	corporation	NOUN
gujaf-427	138	20	's	's	PART
gujaf-427	138	21	resources	resource	NOUN
gujaf-427	138	22	for	for	ADP
gujaf-427	138	23	socially	socially	ADV
gujaf-427	138	24	beneficial	beneficial	ADJ
gujaf-427	138	25	purposes	purpose	NOUN
gujaf-427	138	26	that	that	PRON
gujaf-427	138	27	can	can	AUX
gujaf-427	138	28	not	not	PART
gujaf-427	138	29	be	be	AUX
gujaf-427	138	30	shown	show	VERB
gujaf-427	138	31	to	to	PART
gujaf-427	138	32	help	help	VERB
gujaf-427	138	33	achieve	achieve	VERB
gujaf-427	138	34	the	the	DET
gujaf-427	138	35	corporation	corporation	NOUN
gujaf-427	138	36	’s	’s	PART
gujaf-427	138	37	financial	financial	ADJ
gujaf-427	138	38	ends	end	NOUN
gujaf-427	138	39	.	.	PUNCT
gujaf-427	139	1	second	second	ADV
gujaf-427	139	2	,	,	PUNCT
gujaf-427	139	3	the	the	DET
gujaf-427	139	4	role	role	NOUN
gujaf-427	139	5	of	of	ADP
gujaf-427	139	6	companies	company	NOUN
gujaf-427	139	7	is	be	AUX
gujaf-427	139	8	to	to	PART
gujaf-427	139	9	produce	produce	VERB
gujaf-427	139	10	wealth	wealth	NOUN
gujaf-427	139	11	,	,	PUNCT
gujaf-427	139	12	and	and	CCONJ
gujaf-427	139	13	pursuing	pursue	VERB
gujaf-427	139	14	social	social	ADJ
gujaf-427	139	15	objectives	objective	NOUN
gujaf-427	139	16	may	may	AUX
gujaf-427	139	17	hinder	hinder	VERB
gujaf-427	139	18	their	their	PRON
gujaf-427	139	19	performance	performance	NOUN
gujaf-427	139	20	in	in	ADP
gujaf-427	139	21	that	that	DET
gujaf-427	139	22	role	role	NOUN
gujaf-427	139	23	,	,	PUNCT
gujaf-427	139	24	thus	thus	ADV
gujaf-427	139	25	interfering	interfere	VERB
gujaf-427	139	26	with	with	ADP
gujaf-427	139	27	efficient	efficient	ADJ
gujaf-427	139	28	resource	resource	NOUN
gujaf-427	139	29	allocation	allocation	NOUN
gujaf-427	139	30	.	.	PUNCT
gujaf-427	140	1	an	an	DET
gujaf-427	140	2	additional	additional	ADJ
gujaf-427	140	3	argument	argument	NOUN
gujaf-427	140	4	used	use	VERB
gujaf-427	140	5	by	by	ADP
gujaf-427	140	6	some	some	DET
gujaf-427	140	7	shareholder	shareholder	NOUN
gujaf-427	140	8	theory	theory	NOUN
gujaf-427	140	9	advocates	advocate	VERB
gujaf-427	140	10	against	against	ADP
gujaf-427	140	11	corporate	corporate	ADJ
gujaf-427	140	12	social	social	ADJ
gujaf-427	140	13	responsibility	responsibility	NOUN
gujaf-427	140	14	is	be	AUX
gujaf-427	140	15	that	that	SCONJ
gujaf-427	140	16	other	other	ADJ
gujaf-427	140	17	organizations	organization	NOUN
gujaf-427	140	18	exist	exist	VERB
gujaf-427	140	19	to	to	PART
gujaf-427	140	20	deal	deal	VERB
gujaf-427	140	21	more	more	ADV
gujaf-427	140	22	adequately	adequately	ADV
gujaf-427	140	23	with	with	ADP
gujaf-427	140	24	the	the	DET
gujaf-427	140	25	kind	kind	NOUN
gujaf-427	140	26	of	of	ADP
gujaf-427	140	27	function	function	NOUN
gujaf-427	140	28	associated	associate	VERB
gujaf-427	140	29	with	with	ADP
gujaf-427	140	30	socially	socially	ADV
gujaf-427	140	31	responsible	responsible	ADJ
gujaf-427	140	32	actions	action	NOUN
gujaf-427	140	33	,	,	PUNCT
gujaf-427	140	34	such	such	ADJ
gujaf-427	140	35	as	as	ADP
gujaf-427	140	36	the	the	DET
gujaf-427	140	37	government	government	NOUN
gujaf-427	140	38	.	.	PUNCT
gujaf-427	141	1	shareholder	shareholder	NOUN
gujaf-427	141	2	theory	theory	NOUN
gujaf-427	141	3	has	have	AUX
gujaf-427	141	4	been	be	AUX
gujaf-427	141	5	misrepresented	misrepresent	VERB
gujaf-427	141	6	in	in	ADP
gujaf-427	141	7	various	various	ADJ
gujaf-427	141	8	ways	way	NOUN
gujaf-427	141	9	(	(	PUNCT
gujaf-427	141	10	smith	smith	NOUN
gujaf-427	141	11	2003	2003	NUM
gujaf-427	141	12	)	)	PUNCT
gujaf-427	141	13	.	.	PUNCT
gujaf-427	142	1	first	first	ADV
gujaf-427	142	2	,	,	PUNCT
gujaf-427	142	3	it	it	PRON
gujaf-427	142	4	is	be	AUX
gujaf-427	142	5	sometimes	sometimes	ADV
gujaf-427	142	6	misstated	misstate	VERB
gujaf-427	142	7	as	as	ADP
gujaf-427	142	8	suggesting	suggest	VERB
gujaf-427	142	9	that	that	SCONJ
gujaf-427	142	10	managers	manager	NOUN
gujaf-427	142	11	should	should	AUX
gujaf-427	142	12	do	do	VERB
gujaf-427	142	13	anything	anything	PRON
gujaf-427	142	14	they	they	PRON
gujaf-427	142	15	can	can	AUX
gujaf-427	142	16	to	to	PART
gujaf-427	142	17	maximize	maximize	VERB
gujaf-427	142	18	profits	profit	NOUN
gujaf-427	142	19	.	.	PUNCT
gujaf-427	143	1	however	however	ADV
gujaf-427	143	2	,	,	PUNCT
gujaf-427	143	3	major	major	ADJ
gujaf-427	143	4	shareholder	shareholder	NOUN
gujaf-427	143	5	theory	theory	NOUN
gujaf-427	143	6	proponents	proponent	NOUN
gujaf-427	143	7	consider	consider	VERB
gujaf-427	143	8	that	that	SCONJ
gujaf-427	143	9	managers	manager	NOUN
gujaf-427	143	10	'	'	PART
gujaf-427	143	11	options	option	NOUN
gujaf-427	143	12	to	to	PART
gujaf-427	143	13	increase	increase	VERB
gujaf-427	143	14	profits	profit	NOUN
gujaf-427	143	15	exclude	exclude	VERB
gujaf-427	143	16	deception	deception	NOUN
gujaf-427	143	17	and	and	CCONJ
gujaf-427	143	18	fraud	fraud	NOUN
gujaf-427	143	19	.	.	PUNCT
gujaf-427	144	1	second	second	ADJ
gujaf-427	144	2	,	,	PUNCT
gujaf-427	144	3	shareholder	shareholder	NOUN
gujaf-427	144	4	theory	theory	NOUN
gujaf-427	144	5	is	be	AUX
gujaf-427	144	6	often	often	ADV
gujaf-427	144	7	criticized	criticize	VERB
gujaf-427	144	8	as	as	ADP
gujaf-427	144	9	geared	gear	VERB
gujaf-427	144	10	toward	toward	ADP
gujaf-427	144	11	short	short	ADJ
gujaf-427	144	12	-	-	PUNCT
gujaf-427	144	13	term	term	NOUN
gujaf-427	144	14	profit	profit	NOUN
gujaf-427	144	15	maximization	maximization	NOUN
gujaf-427	144	16	at	at	ADP
gujaf-427	144	17	the	the	DET
gujaf-427	144	18	expense	expense	NOUN
gujaf-427	144	19	of	of	ADP
gujaf-427	144	20	the	the	DET
gujaf-427	144	21	long	long	ADJ
gujaf-427	144	22	run	run	NOUN
gujaf-427	144	23	.	.	PUNCT
gujaf-427	145	1	still	still	ADV
gujaf-427	145	2	,	,	PUNCT
gujaf-427	145	3	several	several	ADJ
gujaf-427	145	4	advocates	advocate	NOUN
gujaf-427	145	5	of	of	ADP
gujaf-427	145	6	the	the	DET
gujaf-427	145	7	shareholder	shareholder	NOUN
gujaf-427	145	8	view	view	NOUN
gujaf-427	145	9	refer	refer	VERB
gujaf-427	145	10	to	to	ADP
gujaf-427	145	11	an	an	DET
gujaf-427	145	12	enlightened	enlighten	VERB
gujaf-427	145	13	self	self	NOUN
gujaf-427	145	14	-	-	PUNCT
gujaf-427	145	15	interest	interest	NOUN
gujaf-427	145	16	that	that	PRON
gujaf-427	145	17	would	would	AUX
gujaf-427	145	18	lead	lead	VERB
gujaf-427	145	19	to	to	ADP
gujaf-427	145	20	the	the	DET
gujaf-427	145	21	adoption	adoption	NOUN
gujaf-427	145	22	of	of	ADP
gujaf-427	145	23	long	long	ADJ
gujaf-427	145	24	-	-	PUNCT
gujaf-427	145	25	term	term	NOUN
gujaf-427	145	26	preoccupation	preoccupation	NOUN
gujaf-427	145	27	by	by	ADP
gujaf-427	145	28	corporate	corporate	ADJ
gujaf-427	145	29	managers	manager	NOUN
gujaf-427	145	30	.	.	PUNCT
gujaf-427	146	1	third	third	ADV
gujaf-427	146	2	,	,	PUNCT
gujaf-427	146	3	some	some	DET
gujaf-427	146	4	authors	author	NOUN
gujaf-427	146	5	contend	contend	VERB
gujaf-427	146	6	that	that	SCONJ
gujaf-427	146	7	the	the	DET
gujaf-427	146	8	shareholder	shareholder	NOUN
gujaf-427	146	9	theory	theory	NOUN
gujaf-427	146	10	prohibits	prohibit	VERB
gujaf-427	146	11	using	use	VERB
gujaf-427	146	12	corporate	corporate	ADJ
gujaf-427	146	13	funds	fund	NOUN
gujaf-427	146	14	for	for	ADP
gujaf-427	146	15	charitable	charitable	ADJ
gujaf-427	146	16	projects	project	NOUN
gujaf-427	146	17	or	or	CCONJ
gujaf-427	146	18	investing	invest	VERB
gujaf-427	146	19	in	in	ADP
gujaf-427	146	20	activities	activity	NOUN
gujaf-427	146	21	that	that	PRON
gujaf-427	146	22	promote	promote	VERB
gujaf-427	146	23	enhanced	enhanced	ADJ
gujaf-427	146	24	employee	employee	NOUN
gujaf-427	146	25	morale	morale	NOUN
gujaf-427	146	26	.	.	PUNCT
gujaf-427	147	1	yet	yet	ADV
gujaf-427	147	2	,	,	PUNCT
gujaf-427	147	3	numerous	numerous	ADJ
gujaf-427	147	4	shareholder	shareholder	NOUN
gujaf-427	147	5	theory	theory	NOUN
gujaf-427	147	6	supporters	supporter	NOUN
gujaf-427	147	7	view	view	VERB
gujaf-427	147	8	such	such	ADJ
gujaf-427	147	9	efforts	effort	NOUN
gujaf-427	147	10	favorably	favorably	ADV
gujaf-427	147	11	,	,	PUNCT
gujaf-427	147	12	as	as	ADV
gujaf-427	147	13	long	long	ADV
gujaf-427	147	14	as	as	SCONJ
gujaf-427	147	15	they	they	PRON
gujaf-427	147	16	are	be	AUX
gujaf-427	147	17	the	the	DET
gujaf-427	147	18	best	good	ADJ
gujaf-427	147	19	alternatives	alternative	NOUN
gujaf-427	147	20	for	for	ADP
gujaf-427	147	21	investing	invest	VERB
gujaf-427	147	22	such	such	ADJ
gujaf-427	147	23	funds	fund	NOUN
gujaf-427	147	24	.	.	PUNCT
gujaf-427	148	1	the	the	DET
gujaf-427	148	2	leading	lead	VERB
gujaf-427	148	3	earlier	early	ADJ
gujaf-427	148	4	proponents	proponent	NOUN
gujaf-427	148	5	of	of	ADP
gujaf-427	148	6	the	the	DET
gujaf-427	148	7	shareholder	shareholder	NOUN
gujaf-427	148	8	theory	theory	NOUN
gujaf-427	148	9	in	in	ADP
gujaf-427	148	10	the	the	DET
gujaf-427	148	11	economics	economic	NOUN
gujaf-427	148	12	and	and	CCONJ
gujaf-427	148	13	management	management	NOUN
gujaf-427	148	14	fields	field	NOUN
gujaf-427	148	15	are	be	AUX
gujaf-427	148	16	opposed	oppose	VERB
gujaf-427	148	17	to	to	ADP
gujaf-427	148	18	corporate	corporate	ADJ
gujaf-427	148	19	social	social	ADJ
gujaf-427	148	20	responsibility	responsibility	NOUN
gujaf-427	148	21	because	because	SCONJ
gujaf-427	148	22	it	it	PRON
gujaf-427	148	23	may	may	AUX
gujaf-427	148	24	run	run	VERB
gujaf-427	148	25	against	against	ADP
gujaf-427	148	26	shareholders'interests	shareholders'interest	NOUN
gujaf-427	148	27	.	.	PUNCT
gujaf-427	149	1	the	the	DET
gujaf-427	149	2	major	major	ADJ
gujaf-427	149	3	economics	economic	NOUN
gujaf-427	149	4	author	author	NOUN
gujaf-427	149	5	associated	associate	VERB
gujaf-427	149	6	with	with	ADP
gujaf-427	149	7	shareholder	shareholder	NOUN
gujaf-427	149	8	theory	theory	NOUN
gujaf-427	149	9	is	be	AUX
gujaf-427	149	10	the	the	DET
gujaf-427	149	11	nobel	nobel	NOUN
gujaf-427	149	12	-	-	PUNCT
gujaf-427	149	13	winning	win	VERB
gujaf-427	149	14	economist	economist	NOUN
gujaf-427	149	15	milton	milton	PROPN
gujaf-427	149	16	friedman	friedman	PROPN
gujaf-427	149	17	.	.	PUNCT
gujaf-427	150	1	he	he	PRON
gujaf-427	150	2	asserted	assert	VERB
gujaf-427	150	3	as	as	ADV
gujaf-427	150	4	early	early	ADV
gujaf-427	150	5	as	as	ADP
gujaf-427	150	6	1962	1962	NUM
gujaf-427	150	7	,	,	PUNCT
gujaf-427	150	8	in	in	ADP
gujaf-427	150	9	a	a	DET
gujaf-427	150	10	book	book	NOUN
gujaf-427	150	11	written	write	VERB
gujaf-427	150	12	with	with	ADP
gujaf-427	150	13	the	the	DET
gujaf-427	150	14	assistance	assistance	NOUN
gujaf-427	150	15	of	of	ADP
gujaf-427	150	16	his	his	PRON
gujaf-427	150	17	wife	wife	NOUN
gujaf-427	150	18	rose	rise	VERB
gujaf-427	150	19	d.	d.	PROPN
gujaf-427	150	20	friedman	friedman	PROPN
gujaf-427	150	21	that	that	SCONJ
gujaf-427	150	22	,	,	PUNCT
gujaf-427	150	23	in	in	ADP
gujaf-427	150	24	a	a	DET
gujaf-427	150	25	free	free	ADJ
gujaf-427	150	26	economy	economy	NOUN
gujaf-427	150	27	the	the	DET
gujaf-427	150	28	one	one	NUM
gujaf-427	150	29	and	and	CCONJ
gujaf-427	150	30	only	only	ADV
gujaf-427	150	31	one	one	NUM
gujaf-427	150	32	social	social	ADJ
gujaf-427	150	33	responsibility	responsibility	NOUN
gujaf-427	150	34	of	of	ADP
gujaf-427	150	35	business	business	NOUN
gujaf-427	150	36	would	would	AUX
gujaf-427	150	37	be	be	AUX
gujaf-427	150	38	to	to	PART
gujaf-427	150	39	use	use	VERB
gujaf-427	150	40	resources	resource	NOUN
gujaf-427	150	41	and	and	CCONJ
gujaf-427	150	42	engage	engage	VERB
gujaf-427	150	43	in	in	ADP
gujaf-427	150	44	activities	activity	NOUN
gujaf-427	150	45	designed	design	VERB
gujaf-427	150	46	to	to	PART
gujaf-427	150	47	increase	increase	VERB
gujaf-427	150	48	its	its	PRON
gujaf-427	150	49	profits	profit	NOUN
gujaf-427	150	50	so	so	ADV
gujaf-427	150	51	long	long	ADV
gujaf-427	150	52	as	as	SCONJ
gujaf-427	150	53	it	it	PRON
gujaf-427	150	54	stays	stay	VERB
gujaf-427	150	55	within	within	ADP
gujaf-427	150	56	the	the	DET
gujaf-427	150	57	rules	rule	NOUN
gujaf-427	150	58	of	of	ADP
gujaf-427	150	59	the	the	DET
gujaf-427	150	60	game	game	NOUN
gujaf-427	150	61	,	,	PUNCT
gujaf-427	150	62	which	which	PRON
gujaf-427	150	63	is	be	AUX
gujaf-427	150	64	to	to	PART
gujaf-427	150	65	say	say	VERB
gujaf-427	150	66	engages	engage	VERB
gujaf-427	150	67	in	in	ADP
gujaf-427	150	68	open	open	ADJ
gujaf-427	150	69	and	and	CCONJ
gujaf-427	150	70	free	free	ADJ
gujaf-427	150	71	competitions	competition	NOUN
gujaf-427	150	72	without	without	ADP
gujaf-427	150	73	deception	deception	NOUN
gujaf-427	150	74	or	or	CCONJ
gujaf-427	150	75	fraud	fraud	NOUN
gujaf-427	150	76	(	(	PUNCT
gujaf-427	150	77	friedman	friedman	NOUN
gujaf-427	150	78	and	and	CCONJ
gujaf-427	150	79	friedman	friedman	PROPN
gujaf-427	150	80	,	,	PUNCT
gujaf-427	150	81	1962	1962	NUM
gujaf-427	150	82	)	)	PUNCT
gujaf-427	150	83	.	.	PUNCT
gujaf-427	151	1	the	the	DET
gujaf-427	151	2	basic	basic	ADJ
gujaf-427	151	3	argument	argument	NOUN
gujaf-427	151	4	is	be	AUX
gujaf-427	151	5	that	that	SCONJ
gujaf-427	151	6	having	have	VERB
gujaf-427	151	7	multiple	multiple	ADJ
gujaf-427	151	8	objectivescreates	objectivescreate	NOUN
gujaf-427	151	9	difficulties	difficulty	NOUN
gujaf-427	151	10	for	for	ADP
gujaf-427	151	11	managers	manager	NOUN
gujaf-427	151	12	and	and	CCONJ
gujaf-427	151	13	will	will	AUX
gujaf-427	151	14	likelyconfuse	likelyconfuse	VERB
gujaf-427	151	15	their	their	PRON
gujaf-427	151	16	decision	decision	NOUN
gujaf-427	151	17	-	-	PUNCT
gujaf-427	151	18	making	making	NOUN
gujaf-427	151	19	.	.	PUNCT
gujaf-427	152	1	on	on	ADP
gujaf-427	152	2	the	the	DET
gujaf-427	152	3	other	other	ADJ
gujaf-427	152	4	hand	hand	NOUN
gujaf-427	152	5	,	,	PUNCT
gujaf-427	152	6	there	there	PRON
gujaf-427	152	7	is	be	VERB
gujaf-427	152	8	also	also	ADV
gujaf-427	152	9	the	the	DET
gujaf-427	152	10	idea	idea	NOUN
gujaf-427	152	11	that	that	SCONJ
gujaf-427	152	12	having	have	VERB
gujaf-427	152	13	objective	objective	ADJ
gujaf-427	152	14	shareholder	shareholder	NOUN
gujaf-427	152	15	value	value	NOUN
gujaf-427	152	16	maximization	maximization	NOUN
gujaf-427	152	17	will	will	AUX
gujaf-427	152	18	lead	lead	VERB
gujaf-427	152	19	managers	manager	NOUN
gujaf-427	152	20	to	to	PART
gujaf-427	152	21	take	take	VERB
gujaf-427	152	22	decisions	decision	NOUN
gujaf-427	152	23	that	that	PRON
gujaf-427	152	24	advance	advance	VERB
gujaf-427	152	25	outcomes	outcome	NOUN
gujaf-427	152	26	for	for	ADP
gujaf-427	152	27	various	various	ADJ
gujaf-427	152	28	stakeholders	stakeholder	NOUN
gujaf-427	152	29	.	.	PUNCT
gujaf-427	153	1	the	the	DET
gujaf-427	153	2	basic	basic	ADJ
gujaf-427	153	3	contention	contention	NOUN
gujaf-427	153	4	is	be	AUX
gujaf-427	153	5	that	that	SCONJ
gujaf-427	153	6	value	value	NOUN
gujaf-427	153	7	maximization	maximization	NOUN
gujaf-427	153	8	should	should	AUX
gujaf-427	153	9	be	be	AUX
gujaf-427	153	10	the	the	DET
gujaf-427	153	11	only	only	ADJ
gujaf-427	153	12	objective	objective	ADJ
gujaf-427	153	13	function	function	NOUN
gujaf-427	153	14	of	of	ADP
gujaf-427	153	15	corporations	corporation	NOUN
gujaf-427	153	16	since	since	SCONJ
gujaf-427	153	17	doing	do	VERB
gujaf-427	153	18	so	so	ADV
gujaf-427	153	19	implies	imply	VERB
gujaf-427	153	20	that	that	SCONJ
gujaf-427	153	21	managers	manager	NOUN
gujaf-427	153	22	should	should	AUX
gujaf-427	153	23	not	not	PART
gujaf-427	153	24	be	be	AUX
gujaf-427	153	25	allowed	allow	VERB
gujaf-427	153	26	to	to	PART
gujaf-427	153	27	pursue	pursue	VERB
gujaf-427	153	28	social	social	ADJ
gujaf-427	153	29	goals	goal	NOUN
gujaf-427	153	30	at	at	ADP
gujaf-427	153	31	the	the	DET
gujaf-427	153	32	expense	expense	NOUN
gujaf-427	153	33	of	of	ADP
gujaf-427	153	34	profitability	profitability	NOUN
gujaf-427	153	35	.	.	PUNCT
gujaf-427	154	1	on	on	ADP
gujaf-427	154	2	the	the	DET
gujaf-427	154	3	other	other	ADJ
gujaf-427	154	4	hand	hand	NOUN
gujaf-427	154	5	,	,	PUNCT
gujaf-427	154	6	enlightened	enlightened	ADJ
gujaf-427	154	7	stakeholder	stakeholder	NOUN
gujaf-427	154	8	theory	theory	NOUN
gujaf-427	154	9	considers	consider	VERB
gujaf-427	154	10	long	long	ADJ
gujaf-427	154	11	-	-	PUNCT
gujaf-427	154	12	term	term	NOUN
gujaf-427	154	13	value	value	NOUN
gujaf-427	154	14	maximization	maximization	NOUN
gujaf-427	154	15	as	as	ADP
gujaf-427	154	16	the	the	DET
gujaf-427	154	17	corporation	corporation	NOUN
gujaf-427	154	18	's	's	PART
gujaf-427	154	19	objective	objective	ADJ
gujaf-427	154	20	function	function	NOUN
gujaf-427	154	21	,	,	PUNCT
gujaf-427	154	22	thereby	thereby	ADV
gujaf-427	154	23	solving	solve	VERB
gujaf-427	154	24	the	the	DET
gujaf-427	154	25	problems	problem	NOUN
gujaf-427	154	26	that	that	PRON
gujaf-427	154	27	arise	arise	VERB
gujaf-427	154	28	from	from	ADP
gujaf-427	154	29	considering	consider	VERB
gujaf-427	154	30	multiple	multiple	ADJ
gujaf-427	154	31	objectives	objective	NOUN
gujaf-427	154	32	,	,	PUNCT
gujaf-427	154	33	as	as	ADP
gujaf-427	154	34	in	in	ADP
gujaf-427	154	35	traditional	traditional	ADJ
gujaf-427	154	36	stakeholder	stakeholder	NOUN
gujaf-427	154	37	theory	theory	NOUN
gujaf-427	154	38	.	.	PUNCT
gujaf-427	155	1	according	accord	VERB
gujaf-427	155	2	to	to	ADP
gujaf-427	155	3	some	some	DET
gujaf-427	155	4	advocates	advocate	NOUN
gujaf-427	155	5	of	of	ADP
gujaf-427	155	6	stakeholder	stakeholder	NOUN
gujaf-427	155	7	theory	theory	NOUN
gujaf-427	155	8	the	the	DET
gujaf-427	155	9	alternatives	alternative	NOUN
gujaf-427	155	10	available	available	ADJ
gujaf-427	155	11	for	for	SCONJ
gujaf-427	155	12	managers	manager	NOUN
gujaf-427	155	13	to	to	PART
gujaf-427	155	14	create	create	VERB
gujaf-427	155	15	shareholder	shareholder	NOUN
gujaf-427	155	16	value	value	NOUN
gujaf-427	155	17	other	other	ADJ
gujaf-427	155	18	than	than	ADP
gujaf-427	155	19	“	"	PUNCT
gujaf-427	155	20	by	by	ADP
gujaf-427	155	21	creating	create	VERB
gujaf-427	155	22	products	product	NOUN
gujaf-427	155	23	and	and	CCONJ
gujaf-427	155	24	services	service	NOUN
gujaf-427	155	25	that	that	PRON
gujaf-427	155	26	customers	customer	NOUN
gujaf-427	155	27	are	be	AUX
gujaf-427	155	28	willing	willing	ADJ
gujaf-427	155	29	to	to	PART
gujaf-427	155	30	buy	buy	VERB
gujaf-427	155	31	,	,	PUNCT
gujaf-427	155	32	offering	offer	VERB
gujaf-427	155	33	jobs	job	NOUN
gujaf-427	155	34	that	that	SCONJ
gujaf-427	155	35	employees	employee	NOUN
gujaf-427	155	36	are	be	AUX
gujaf-427	155	37	willing	willing	ADJ
gujaf-427	155	38	to	to	PART
gujaf-427	155	39	fill	fill	VERB
gujaf-427	155	40	,	,	PUNCT
gujaf-427	155	41	building	build	VERB
gujaf-427	155	42	relationships	relationship	NOUN
gujaf-427	155	43	with	with	ADP
gujaf-427	155	44	suppliers	supplier	NOUN
gujaf-427	155	45	that	that	PRON
gujaf-427	155	46	companies	company	NOUN
gujaf-427	155	47	are	be	AUX
gujaf-427	155	48	eager	eager	ADJ
gujaf-427	155	49	to	to	PART
gujaf-427	155	50	have	have	VERB
gujaf-427	155	51	and	and	CCONJ
gujaf-427	155	52	being	be	AUX
gujaf-427	155	53	good	good	ADJ
gujaf-427	155	54	citizens	citizen	NOUN
gujaf-427	155	55	in	in	ADP
gujaf-427	155	56	the	the	DET
gujaf-427	155	57	community	community	NOUN
gujaf-427	155	58	are	be	AUX
gujaf-427	155	59	very	very	ADV
gujaf-427	155	60	gusau	gusau	ADJ
gujaf-427	155	61	journal	journal	NOUN
gujaf-427	155	62	of	of	ADP
gujaf-427	155	63	accounting	accounting	NOUN
gujaf-427	155	64	and	and	CCONJ
gujaf-427	155	65	finance	finance	NOUN
gujaf-427	155	66	,	,	PUNCT
gujaf-427	155	67	vol.6	vol.6	PROPN
gujaf-427	155	68	,	,	PUNCT
gujaf-427	155	69	issue	issue	NOUN
gujaf-427	155	70	2	2	NUM
gujaf-427	155	71	,	,	PUNCT
gujaf-427	155	72	april	april	PROPN
gujaf-427	155	73	,	,	PUNCT
gujaf-427	155	74	2025	2025	NUM
gujaf-427	155	75	250	250	NUM
gujaf-427	155	76	difficult	difficult	ADJ
gujaf-427	155	77	to	to	PART
gujaf-427	155	78	envision	envision	VERB
gujaf-427	155	79	(	(	PUNCT
gujaf-427	155	80	freeman	freeman	NOUN
gujaf-427	155	81	,	,	PUNCT
gujaf-427	155	82	wicks	wick	NOUN
gujaf-427	155	83	&	&	CCONJ
gujaf-427	155	84	parmar	parmar	PROPN
gujaf-427	155	85	2004	2004	NUM
gujaf-427	155	86	)	)	PUNCT
gujaf-427	155	87	.	.	PUNCT
gujaf-427	156	1	some	some	DET
gujaf-427	156	2	authors	author	NOUN
gujaf-427	156	3	believe	believe	VERB
gujaf-427	156	4	corporate	corporate	ADJ
gujaf-427	156	5	social	social	ADJ
gujaf-427	156	6	responsibility	responsibility	NOUN
gujaf-427	156	7	is	be	AUX
gujaf-427	156	8	often	often	ADV
gujaf-427	156	9	helpful	helpful	ADJ
gujaf-427	156	10	in	in	ADP
gujaf-427	156	11	generating	generate	VERB
gujaf-427	156	12	long	long	ADJ
gujaf-427	156	13	-	-	PUNCT
gujaf-427	156	14	term	term	NOUN
gujaf-427	156	15	owner	owner	NOUN
gujaf-427	156	16	value	value	NOUN
gujaf-427	156	17	.	.	PUNCT
gujaf-427	157	1	the	the	DET
gujaf-427	157	2	arguments	argument	NOUN
gujaf-427	157	3	presented	present	VERB
gujaf-427	157	4	for	for	ADP
gujaf-427	157	5	strategic	strategic	ADJ
gujaf-427	157	6	corporate	corporate	ADJ
gujaf-427	157	7	social	social	ADJ
gujaf-427	157	8	responsibility	responsibility	NOUN
gujaf-427	157	9	arise	arise	VERB
gujaf-427	157	10	,	,	PUNCT
gujaf-427	157	11	at	at	ADP
gujaf-427	157	12	least	least	ADJ
gujaf-427	157	13	in	in	ADP
gujaf-427	157	14	part	part	NOUN
gujaf-427	157	15	,	,	PUNCT
gujaf-427	157	16	from	from	ADP
gujaf-427	157	17	the	the	DET
gujaf-427	157	18	classical	classical	ADJ
gujaf-427	157	19	idea	idea	NOUN
gujaf-427	157	20	that	that	SCONJ
gujaf-427	157	21	the	the	DET
gujaf-427	157	22	sole	sole	ADJ
gujaf-427	157	23	objective	objective	NOUN
gujaf-427	157	24	of	of	ADP
gujaf-427	157	25	business	business	NOUN
gujaf-427	157	26	is	be	AUX
gujaf-427	157	27	to	to	PART
gujaf-427	157	28	maximize	maximize	VERB
gujaf-427	157	29	shareholder	shareholder	NOUN
gujaf-427	157	30	wealth	wealth	NOUN
gujaf-427	157	31	and	and	CCONJ
gujaf-427	157	32	that	that	SCONJ
gujaf-427	157	33	a	a	DET
gujaf-427	157	34	corporation	corporation	NOUN
gujaf-427	157	35	should	should	AUX
gujaf-427	157	36	engage	engage	VERB
gujaf-427	157	37	in	in	ADP
gujaf-427	157	38	socially	socially	ADV
gujaf-427	157	39	responsible	responsible	ADJ
gujaf-427	157	40	activities	activity	NOUN
gujaf-427	157	41	only	only	ADV
gujaf-427	157	42	if	if	SCONJ
gujaf-427	157	43	it	it	PRON
gujaf-427	157	44	allows	allow	VERB
gujaf-427	157	45	value	value	NOUN
gujaf-427	157	46	to	to	PART
gujaf-427	157	47	be	be	AUX
gujaf-427	157	48	created	create	VERB
gujaf-427	157	49	.	.	PUNCT
gujaf-427	158	1	this	this	DET
gujaf-427	158	2	approach	approach	NOUN
gujaf-427	158	3	is	be	AUX
gujaf-427	158	4	synthesized	synthesize	VERB
gujaf-427	158	5	by	by	ADP
gujaf-427	158	6	mcwilliams	mcwilliams	PROPN
gujaf-427	158	7	and	and	CCONJ
gujaf-427	158	8	siegel	siegel	PROPN
gujaf-427	158	9	(	(	PUNCT
gujaf-427	158	10	2001	2001	NUM
gujaf-427	158	11	)	)	PUNCT
gujaf-427	158	12	,	,	PUNCT
gujaf-427	158	13	who	who	PRON
gujaf-427	158	14	argue	argue	VERB
gujaf-427	158	15	that	that	SCONJ
gujaf-427	158	16	governments	government	NOUN
gujaf-427	158	17	should	should	AUX
gujaf-427	158	18	treat	treat	VERB
gujaf-427	158	19	decisions	decision	NOUN
gujaf-427	158	20	regarding	regard	VERB
gujaf-427	158	21	corporate	corporate	ADJ
gujaf-427	158	22	social	social	ADJ
gujaf-427	158	23	responsibility	responsibility	NOUN
gujaf-427	158	24	.	.	PUNCT
gujaf-427	159	1	modern	modern	ADJ
gujaf-427	159	2	monetary	monetary	ADJ
gujaf-427	159	3	theory	theory	NOUN
gujaf-427	159	4	(	(	PUNCT
gujaf-427	159	5	mmt	mmt	NOUN
gujaf-427	159	6	)	)	PUNCT
gujaf-427	159	7	this	this	DET
gujaf-427	159	8	theory	theory	NOUN
gujaf-427	159	9	examines	examine	VERB
gujaf-427	159	10	how	how	SCONJ
gujaf-427	159	11	monetarily	monetarily	ADV
gujaf-427	159	12	sovereign	sovereign	ADJ
gujaf-427	159	13	governments	government	NOUN
gujaf-427	159	14	operate	operate	VERB
gujaf-427	159	15	and	and	CCONJ
gujaf-427	159	16	their	their	PRON
gujaf-427	159	17	economic	economic	ADJ
gujaf-427	159	18	impacts	impact	NOUN
gujaf-427	159	19	.	.	PUNCT
gujaf-427	160	1	it	it	PRON
gujaf-427	160	2	shows	show	VERB
gujaf-427	160	3	that	that	SCONJ
gujaf-427	160	4	it	it	PRON
gujaf-427	160	5	is	be	AUX
gujaf-427	160	6	relevant	relevant	ADJ
gujaf-427	160	7	to	to	PART
gujaf-427	160	8	aggregate	aggregate	VERB
gujaf-427	160	9	the	the	DET
gujaf-427	160	10	central	central	ADJ
gujaf-427	160	11	bank	bank	NOUN
gujaf-427	160	12	and	and	CCONJ
gujaf-427	160	13	the	the	DET
gujaf-427	160	14	treasury	treasury	NOUN
gujaf-427	160	15	into	into	ADP
gujaf-427	160	16	a	a	DET
gujaf-427	160	17	government	government	NOUN
gujaf-427	160	18	sector	sector	NOUN
gujaf-427	160	19	that	that	PRON
gujaf-427	160	20	finances	finance	VERB
gujaf-427	160	21	itself	itself	PRON
gujaf-427	160	22	through	through	ADP
gujaf-427	160	23	monetary	monetary	ADJ
gujaf-427	160	24	creation	creation	NOUN
gujaf-427	160	25	,	,	PUNCT
gujaf-427	160	26	such	such	ADJ
gujaf-427	160	27	that	that	SCONJ
gujaf-427	160	28	the	the	DET
gujaf-427	160	29	financial	financial	ADJ
gujaf-427	160	30	position	position	NOUN
gujaf-427	160	31	of	of	ADP
gujaf-427	160	32	the	the	DET
gujaf-427	160	33	treasury	treasury	NOUN
gujaf-427	160	34	and	and	CCONJ
gujaf-427	160	35	the	the	DET
gujaf-427	160	36	central	central	ADJ
gujaf-427	160	37	bank	bank	NOUN
gujaf-427	160	38	are	be	AUX
gujaf-427	160	39	so	so	ADV
gujaf-427	160	40	intertwined	intertwine	VERB
gujaf-427	160	41	that	that	SCONJ
gujaf-427	160	42	both	both	PRON
gujaf-427	160	43	of	of	ADP
gujaf-427	160	44	them	they	PRON
gujaf-427	160	45	are	be	AUX
gujaf-427	160	46	constantly	constantly	ADV
gujaf-427	160	47	in	in	ADP
gujaf-427	160	48	contact	contact	NOUN
gujaf-427	160	49	to	to	PART
gujaf-427	160	50	make	make	VERB
gujaf-427	160	51	fiscal	fiscal	ADJ
gujaf-427	160	52	and	and	CCONJ
gujaf-427	160	53	monetary	monetary	ADJ
gujaf-427	160	54	policy	policy	NOUN
gujaf-427	160	55	run	run	VERB
gujaf-427	160	56	smoothly	smoothly	ADV
gujaf-427	160	57	.	.	PUNCT
gujaf-427	161	1	this	this	DET
gujaf-427	161	2	theory	theory	NOUN
gujaf-427	161	3	deals	deal	VERB
gujaf-427	161	4	with	with	ADP
gujaf-427	161	5	how	how	SCONJ
gujaf-427	161	6	sovereign	sovereign	ADJ
gujaf-427	161	7	governments	government	NOUN
gujaf-427	161	8	should	should	AUX
gujaf-427	161	9	act	act	VERB
gujaf-427	161	10	,	,	PUNCT
gujaf-427	161	11	especially	especially	ADV
gujaf-427	161	12	in	in	ADP
gujaf-427	161	13	terms	term	NOUN
gujaf-427	161	14	of	of	ADP
gujaf-427	161	15	financial	financial	ADJ
gujaf-427	161	16	management	management	NOUN
gujaf-427	161	17	and	and	CCONJ
gujaf-427	161	18	the	the	DET
gujaf-427	161	19	impact	impact	NOUN
gujaf-427	161	20	of	of	ADP
gujaf-427	161	21	their	their	PRON
gujaf-427	161	22	action	action	NOUN
gujaf-427	161	23	on	on	ADP
gujaf-427	161	24	the	the	DET
gujaf-427	161	25	economy	economy	NOUN
gujaf-427	161	26	.	.	PUNCT
gujaf-427	162	1	udo	udo	PROPN
gujaf-427	162	2	and	and	CCONJ
gujaf-427	162	3	esara	esara	PROPN
gujaf-427	162	4	(	(	PUNCT
gujaf-427	162	5	2016	2016	NUM
gujaf-427	162	6	)	)	PUNCT
gujaf-427	162	7	believe	believe	VERB
gujaf-427	162	8	the	the	DET
gujaf-427	162	9	government	government	NOUN
gujaf-427	162	10	should	should	AUX
gujaf-427	162	11	aggregate	aggregate	VERB
gujaf-427	162	12	all	all	DET
gujaf-427	162	13	revenue	revenue	NOUN
gujaf-427	162	14	into	into	ADP
gujaf-427	162	15	one	one	NUM
gujaf-427	162	16	single	single	ADJ
gujaf-427	162	17	account	account	NOUN
gujaf-427	162	18	.	.	PUNCT
gujaf-427	163	1	this	this	DET
gujaf-427	163	2	theory	theory	NOUN
gujaf-427	163	3	advocates	advocate	VERB
gujaf-427	163	4	for	for	ADP
gujaf-427	163	5	the	the	DET
gujaf-427	163	6	concurrent	concurrent	ADJ
gujaf-427	163	7	existence	existence	NOUN
gujaf-427	163	8	of	of	ADP
gujaf-427	163	9	the	the	DET
gujaf-427	163	10	treasury	treasury	PROPN
gujaf-427	163	11	single	single	ADJ
gujaf-427	163	12	account	account	NOUN
gujaf-427	163	13	(	(	PUNCT
gujaf-427	163	14	tsa	tsa	PROPN
gujaf-427	163	15	)	)	PUNCT
gujaf-427	163	16	and	and	CCONJ
gujaf-427	163	17	the	the	DET
gujaf-427	163	18	central	central	ADJ
gujaf-427	163	19	bank	bank	PROPN
gujaf-427	163	20	of	of	ADP
gujaf-427	163	21	nigeria	nigeria	PROPN
gujaf-427	163	22	,	,	PUNCT
gujaf-427	163	23	the	the	DET
gujaf-427	163	24	apex	apex	PROPN
gujaf-427	163	25	bank	bank	PROPN
gujaf-427	163	26	,	,	PUNCT
gujaf-427	163	27	which	which	PRON
gujaf-427	163	28	is	be	AUX
gujaf-427	163	29	allowed	allow	VERB
gujaf-427	163	30	to	to	PART
gujaf-427	163	31	be	be	AUX
gujaf-427	163	32	in	in	ADP
gujaf-427	163	33	charge	charge	NOUN
gujaf-427	163	34	and	and	CCONJ
gujaf-427	163	35	control	control	NOUN
gujaf-427	163	36	of	of	ADP
gujaf-427	163	37	the	the	DET
gujaf-427	163	38	tsa	tsa	NOUN
gujaf-427	163	39	.	.	PUNCT
gujaf-427	164	1	according	accord	VERB
gujaf-427	164	2	to	to	ADP
gujaf-427	164	3	eric	eric	PROPN
gujaf-427	164	4	and	and	CCONJ
gujaf-427	164	5	wray	wray	PROPN
gujaf-427	164	6	(	(	PUNCT
gujaf-427	164	7	2013	2013	NUM
gujaf-427	164	8	)	)	PUNCT
gujaf-427	164	9	,	,	PUNCT
gujaf-427	164	10	modern	modern	ADJ
gujaf-427	164	11	monetary	monetary	ADJ
gujaf-427	164	12	theory	theory	NOUN
gujaf-427	164	13	labels	label	VERB
gujaf-427	164	14	any	any	DET
gujaf-427	164	15	transactions	transaction	NOUN
gujaf-427	164	16	between	between	ADP
gujaf-427	164	17	the	the	DET
gujaf-427	164	18	government	government	NOUN
gujaf-427	164	19	and	and	CCONJ
gujaf-427	164	20	non	non	ADJ
gujaf-427	164	21	-	-	ADJ
gujaf-427	164	22	government	government	ADJ
gujaf-427	164	23	sectors	sector	NOUN
gujaf-427	164	24	as	as	ADP
gujaf-427	164	25	vertical	vertical	ADJ
gujaf-427	164	26	transactions	transaction	NOUN
gujaf-427	164	27	.	.	PUNCT
gujaf-427	165	1	the	the	DET
gujaf-427	165	2	government	government	NOUN
gujaf-427	165	3	sector	sector	NOUN
gujaf-427	165	4	is	be	AUX
gujaf-427	165	5	considered	consider	VERB
gujaf-427	165	6	to	to	PART
gujaf-427	165	7	include	include	VERB
gujaf-427	165	8	the	the	DET
gujaf-427	165	9	treasury	treasury	NOUN
gujaf-427	165	10	and	and	CCONJ
gujaf-427	165	11	the	the	DET
gujaf-427	165	12	central	central	ADJ
gujaf-427	165	13	bank	bank	NOUN
gujaf-427	165	14	.	.	PUNCT
gujaf-427	166	1	in	in	ADP
gujaf-427	166	2	contrast	contrast	NOUN
gujaf-427	166	3	,	,	PUNCT
gujaf-427	166	4	the	the	DET
gujaf-427	166	5	non	non	ADJ
gujaf-427	166	6	-	-	ADJ
gujaf-427	166	7	government	government	ADJ
gujaf-427	166	8	sector	sector	NOUN
gujaf-427	166	9	includes	include	VERB
gujaf-427	166	10	private	private	ADJ
gujaf-427	166	11	individuals	individual	NOUN
gujaf-427	166	12	and	and	CCONJ
gujaf-427	166	13	firms	firm	NOUN
gujaf-427	166	14	(	(	PUNCT
gujaf-427	166	15	including	include	VERB
gujaf-427	166	16	the	the	DET
gujaf-427	166	17	private	private	ADJ
gujaf-427	166	18	banking	banking	NOUN
gujaf-427	166	19	system	system	NOUN
gujaf-427	166	20	)	)	PUNCT
gujaf-427	166	21	and	and	CCONJ
gujaf-427	166	22	the	the	DET
gujaf-427	166	23	external	external	ADJ
gujaf-427	166	24	sectorforeign	sectorforeign	ADJ
gujaf-427	166	25	buyers	buyer	NOUN
gujaf-427	166	26	and	and	CCONJ
gujaf-427	166	27	sellers	seller	NOUN
gujaf-427	166	28	.	.	PUNCT
gujaf-427	167	1	however	however	ADV
gujaf-427	167	2	,	,	PUNCT
gujaf-427	167	3	this	this	DET
gujaf-427	167	4	theory	theory	NOUN
gujaf-427	167	5	will	will	AUX
gujaf-427	167	6	be	be	AUX
gujaf-427	167	7	anchored	anchor	VERB
gujaf-427	167	8	on	on	ADP
gujaf-427	167	9	institutional	institutional	ADJ
gujaf-427	167	10	theory	theory	NOUN
gujaf-427	167	11	because	because	SCONJ
gujaf-427	167	12	it	it	PRON
gujaf-427	167	13	addresses	address	VERB
gujaf-427	167	14	practices	practice	NOUN
gujaf-427	167	15	that	that	PRON
gujaf-427	167	16	are	be	AUX
gujaf-427	167	17	the	the	DET
gujaf-427	167	18	subject	subject	NOUN
gujaf-427	167	19	of	of	ADP
gujaf-427	167	20	the	the	DET
gujaf-427	167	21	recent	recent	ADJ
gujaf-427	167	22	happenings	happening	NOUN
gujaf-427	167	23	in	in	ADP
gujaf-427	167	24	the	the	DET
gujaf-427	167	25	public	public	ADJ
gujaf-427	167	26	sector	sector	NOUN
gujaf-427	167	27	.	.	PUNCT
gujaf-427	168	1	such	such	ADJ
gujaf-427	168	2	happenings	happening	NOUN
gujaf-427	168	3	include	include	VERB
gujaf-427	168	4	the	the	DET
gujaf-427	168	5	introduction	introduction	NOUN
gujaf-427	168	6	/	/	SYM
gujaf-427	168	7	adoption	adoption	NOUN
gujaf-427	168	8	of	of	ADP
gujaf-427	168	9	ipsas	ipsa	NOUN
gujaf-427	168	10	,	,	PUNCT
gujaf-427	168	11	tsa	tsa	PROPN
gujaf-427	168	12	,	,	PUNCT
gujaf-427	168	13	gifmis	gifmis	NOUN
gujaf-427	168	14	,	,	PUNCT
gujaf-427	168	15	and	and	CCONJ
gujaf-427	168	16	ippis	ippis	PROPN
gujaf-427	168	17	,	,	PUNCT
gujaf-427	168	18	etc	etc	X
gujaf-427	168	19	,	,	PUNCT
gujaf-427	168	20	that	that	PRON
gujaf-427	168	21	can	can	AUX
gujaf-427	168	22	enhance	enhance	VERB
gujaf-427	168	23	the	the	DET
gujaf-427	168	24	technical	technical	ADJ
gujaf-427	168	25	efficiency	efficiency	NOUN
gujaf-427	168	26	in	in	ADP
gujaf-427	168	27	the	the	DET
gujaf-427	168	28	organization	organization	NOUN
gujaf-427	168	29	or	or	CCONJ
gujaf-427	168	30	institution	institution	NOUN
gujaf-427	168	31	adopting	adopt	VERB
gujaf-427	168	32	these	these	DET
gujaf-427	168	33	practices	practice	NOUN
gujaf-427	168	34	(	(	PUNCT
gujaf-427	168	35	nagalinagm	nagalinagm	ADJ
gujaf-427	168	36	et	et	PROPN
gujaf-427	168	37	al	al	PROPN
gujaf-427	168	38	,	,	PUNCT
gujaf-427	168	39	2015	2015	NUM
gujaf-427	168	40	)	)	PUNCT
gujaf-427	168	41	.	.	PUNCT
gujaf-427	169	1	it	it	PRON
gujaf-427	169	2	also	also	ADV
gujaf-427	169	3	legitimizes	legitimize	VERB
gujaf-427	169	4	the	the	DET
gujaf-427	169	5	standard	standard	ADJ
gujaf-427	169	6	practices	practice	NOUN
gujaf-427	169	7	,	,	PUNCT
gujaf-427	169	8	and	and	CCONJ
gujaf-427	169	9	the	the	DET
gujaf-427	169	10	absence	absence	NOUN
gujaf-427	169	11	of	of	ADP
gujaf-427	169	12	these	these	PRON
gujaf-427	169	13	leaves	leave	VERB
gujaf-427	169	14	the	the	DET
gujaf-427	169	15	organization	organization	NOUN
gujaf-427	169	16	to	to	PART
gujaf-427	169	17	be	be	AUX
gujaf-427	169	18	termed	term	VERB
gujaf-427	169	19	irrational	irrational	ADJ
gujaf-427	169	20	,	,	PUNCT
gujaf-427	169	21	corrupt	corrupt	ADJ
gujaf-427	169	22	,	,	PUNCT
gujaf-427	169	23	and	and	CCONJ
gujaf-427	169	24	negligent	negligent	ADJ
gujaf-427	169	25	.	.	PUNCT
gujaf-427	170	1	therefore	therefore	ADV
gujaf-427	170	2	,	,	PUNCT
gujaf-427	170	3	the	the	DET
gujaf-427	170	4	net	net	ADJ
gujaf-427	170	5	effect	effect	NOUN
gujaf-427	170	6	of	of	ADP
gujaf-427	170	7	these	these	DET
gujaf-427	170	8	reforms	reform	NOUN
gujaf-427	170	9	is	be	AUX
gujaf-427	170	10	to	to	PART
gujaf-427	170	11	increase	increase	VERB
gujaf-427	170	12	organizational	organizational	ADJ
gujaf-427	170	13	structure	structure	NOUN
gujaf-427	170	14	homogeneity	homogeneity	NOUN
gujaf-427	170	15	;	;	PUNCT
gujaf-427	170	16	in	in	ADP
gujaf-427	170	17	nigeria	nigeria	PROPN
gujaf-427	170	18	,	,	PUNCT
gujaf-427	170	19	the	the	DET
gujaf-427	170	20	reference	reference	NOUN
gujaf-427	170	21	will	will	AUX
gujaf-427	170	22	be	be	AUX
gujaf-427	170	23	the	the	DET
gujaf-427	170	24	mdas	mda	NOUN
gujaf-427	170	25	.	.	PUNCT
gujaf-427	171	1	it	it	PRON
gujaf-427	171	2	can	can	AUX
gujaf-427	171	3	also	also	ADV
gujaf-427	171	4	go	go	VERB
gujaf-427	171	5	as	as	ADV
gujaf-427	171	6	far	far	ADV
gujaf-427	171	7	as	as	SCONJ
gujaf-427	171	8	to	to	PART
gujaf-427	171	9	ensure	ensure	VERB
gujaf-427	171	10	homogeneity	homogeneity	NOUN
gujaf-427	171	11	across	across	ADP
gujaf-427	171	12	countries	country	NOUN
gujaf-427	171	13	globally	globally	ADV
gujaf-427	171	14	,	,	PUNCT
gujaf-427	171	15	and	and	CCONJ
gujaf-427	171	16	this	this	DET
gujaf-427	171	17	structure	structure	NOUN
gujaf-427	171	18	has	have	AUX
gujaf-427	171	19	been	be	AUX
gujaf-427	171	20	thought	think	VERB
gujaf-427	171	21	to	to	PART
gujaf-427	171	22	promote	promote	VERB
gujaf-427	171	23	efficiency	efficiency	NOUN
gujaf-427	171	24	,	,	PUNCT
gujaf-427	171	25	effectiveness	effectiveness	NOUN
gujaf-427	171	26	,	,	PUNCT
gujaf-427	171	27	transparency	transparency	NOUN
gujaf-427	171	28	,	,	PUNCT
gujaf-427	171	29	and	and	CCONJ
gujaf-427	171	30	accountability	accountability	NOUN
gujaf-427	171	31	(	(	PUNCT
gujaf-427	171	32	meyer	meyer	PROPN
gujaf-427	171	33	&	&	CCONJ
gujaf-427	171	34	rowan	rowan	PROPN
gujaf-427	171	35	,	,	PUNCT
gujaf-427	171	36	2008	2008	NUM
gujaf-427	171	37	)	)	PUNCT
gujaf-427	171	38	.	.	PUNCT
gujaf-427	172	1	this	this	PRON
gujaf-427	172	2	makes	make	VERB
gujaf-427	172	3	the	the	DET
gujaf-427	172	4	theory	theory	NOUN
gujaf-427	172	5	a	a	DET
gujaf-427	172	6	benchmark	benchmark	NOUN
gujaf-427	172	7	for	for	ADP
gujaf-427	172	8	this	this	DET
gujaf-427	172	9	study	study	NOUN
gujaf-427	172	10	.	.	PUNCT
gujaf-427	173	1	by	by	ADP
gujaf-427	173	2	interdependence	interdependence	NOUN
gujaf-427	173	3	,	,	PUNCT
gujaf-427	173	4	it	it	PRON
gujaf-427	173	5	means	mean	VERB
gujaf-427	173	6	that	that	SCONJ
gujaf-427	173	7	a	a	DET
gujaf-427	173	8	change	change	NOUN
gujaf-427	173	9	in	in	ADP
gujaf-427	173	10	one	one	NUM
gujaf-427	173	11	sector	sector	NOUN
gujaf-427	173	12	of	of	ADP
gujaf-427	173	13	the	the	DET
gujaf-427	173	14	economy	economy	NOUN
gujaf-427	173	15	leads	lead	VERB
gujaf-427	173	16	to	to	ADP
gujaf-427	173	17	a	a	DET
gujaf-427	173	18	change	change	NOUN
gujaf-427	173	19	in	in	ADP
gujaf-427	173	20	the	the	DET
gujaf-427	173	21	other	other	ADJ
gujaf-427	173	22	sector	sector	NOUN
gujaf-427	173	23	of	of	ADP
gujaf-427	173	24	the	the	DET
gujaf-427	173	25	same	same	ADJ
gujaf-427	173	26	economy	economy	NOUN
gujaf-427	173	27	;	;	PUNCT
gujaf-427	173	28	it	it	PRON
gujaf-427	173	29	implies	imply	VERB
gujaf-427	173	30	that	that	SCONJ
gujaf-427	173	31	no	no	DET
gujaf-427	173	32	sector	sector	NOUN
gujaf-427	173	33	of	of	ADP
gujaf-427	173	34	the	the	DET
gujaf-427	173	35	economy	economy	NOUN
gujaf-427	173	36	on	on	ADP
gujaf-427	173	37	its	its	PRON
gujaf-427	173	38	owncan	owncan	NOUN
gujaf-427	173	39	be	be	AUX
gujaf-427	173	40	thriving	thrive	VERB
gujaf-427	173	41	or	or	CCONJ
gujaf-427	173	42	lead	lead	VERB
gujaf-427	173	43	to	to	ADP
gujaf-427	173	44	the	the	DET
gujaf-427	173	45	advancement	advancement	NOUN
gujaf-427	173	46	of	of	ADP
gujaf-427	173	47	the	the	DET
gujaf-427	173	48	whole	whole	ADJ
gujaf-427	173	49	economic	economic	ADJ
gujaf-427	173	50	setup	setup	NOUN
gujaf-427	173	51	.	.	PUNCT
gujaf-427	174	1	the	the	DET
gujaf-427	174	2	poor	poor	ADJ
gujaf-427	174	3	financial	financial	ADJ
gujaf-427	174	4	status	status	NOUN
gujaf-427	174	5	of	of	ADP
gujaf-427	174	6	nigeria	nigeria	PROPN
gujaf-427	174	7	's	's	PART
gujaf-427	174	8	economy	economy	NOUN
gujaf-427	174	9	is	be	AUX
gujaf-427	174	10	purely	purely	ADV
gujaf-427	174	11	responsible	responsible	ADJ
gujaf-427	174	12	for	for	ADP
gujaf-427	174	13	the	the	DET
gujaf-427	174	14	failure	failure	NOUN
gujaf-427	174	15	of	of	ADP
gujaf-427	174	16	policies	policy	NOUN
gujaf-427	174	17	in	in	ADP
gujaf-427	174	18	other	other	ADJ
gujaf-427	174	19	sectors	sector	NOUN
gujaf-427	174	20	in	in	ADP
gujaf-427	174	21	nigeria	nigeria	PROPN
gujaf-427	174	22	.	.	PUNCT
gujaf-427	175	1	tsa	tsa	NOUN
gujaf-427	175	2	policies	policy	NOUN
gujaf-427	175	3	can	can	AUX
gujaf-427	175	4	not	not	PART
gujaf-427	175	5	be	be	AUX
gujaf-427	175	6	successful	successful	ADJ
gujaf-427	175	7	,	,	PUNCT
gujaf-427	175	8	no	no	ADV
gujaf-427	175	9	matter	matter	ADV
gujaf-427	175	10	how	how	SCONJ
gujaf-427	175	11	good	good	ADJ
gujaf-427	175	12	they	they	PRON
gujaf-427	175	13	are	be	AUX
gujaf-427	175	14	,	,	PUNCT
gujaf-427	175	15	if	if	SCONJ
gujaf-427	175	16	other	other	ADJ
gujaf-427	175	17	sectors	sector	NOUN
gujaf-427	175	18	of	of	ADP
gujaf-427	175	19	the	the	DET
gujaf-427	175	20	economy	economy	NOUN
gujaf-427	175	21	,	,	PUNCT
gujaf-427	175	22	like	like	ADP
gujaf-427	175	23	banking	banking	NOUN
gujaf-427	175	24	,	,	PUNCT
gujaf-427	175	25	energy	energy	NOUN
gujaf-427	175	26	,	,	PUNCT
gujaf-427	175	27	education	education	NOUN
gujaf-427	175	28	,	,	PUNCT
gujaf-427	175	29	and	and	CCONJ
gujaf-427	175	30	the	the	DET
gujaf-427	175	31	manufacturing	manufacturing	NOUN
gujaf-427	175	32	/	/	SYM
gujaf-427	175	33	industrial	industrial	ADJ
gujaf-427	175	34	sectors	sector	NOUN
gujaf-427	175	35	,	,	PUNCT
gujaf-427	175	36	are	be	AUX
gujaf-427	175	37	malfunctioning	malfunction	VERB
gujaf-427	175	38	.	.	PUNCT
gujaf-427	176	1	also	also	ADV
gujaf-427	176	2	,	,	PUNCT
gujaf-427	176	3	the	the	DET
gujaf-427	176	4	poor	poor	ADJ
gujaf-427	176	5	social	social	ADJ
gujaf-427	176	6	infrastructures	infrastructure	NOUN
gujaf-427	176	7	like	like	ADP
gujaf-427	176	8	roads	road	NOUN
gujaf-427	176	9	,	,	PUNCT
gujaf-427	176	10	water	water	NOUN
gujaf-427	176	11	,	,	PUNCT
gujaf-427	176	12	electricity	electricity	NOUN
gujaf-427	176	13	,	,	PUNCT
gujaf-427	176	14	health	health	NOUN
gujaf-427	176	15	,	,	PUNCT
gujaf-427	176	16	education	education	NOUN
gujaf-427	176	17	,	,	PUNCT
gujaf-427	176	18	etc	etc	X
gujaf-427	176	19	.	.	X
gujaf-427	176	20	,	,	PUNCT
gujaf-427	176	21	which	which	PRON
gujaf-427	176	22	serve	serve	VERB
gujaf-427	176	23	as	as	ADP
gujaf-427	176	24	aids	aid	NOUN
gujaf-427	176	25	or	or	CCONJ
gujaf-427	176	26	revenue	revenue	NOUN
gujaf-427	176	27	sources	source	NOUN
gujaf-427	176	28	,	,	PUNCT
gujaf-427	176	29	can	can	AUX
gujaf-427	176	30	truncate	truncate	VERB
gujaf-427	176	31	the	the	DET
gujaf-427	176	32	success	success	NOUN
gujaf-427	176	33	of	of	ADP
gujaf-427	176	34	the	the	DET
gujaf-427	176	35	tsa	tsa	NOUN
gujaf-427	176	36	policy	policy	NOUN
gujaf-427	176	37	.	.	PUNCT
gujaf-427	177	1	institutional	institutional	ADJ
gujaf-427	177	2	theory	theory	NOUN
gujaf-427	177	3	gusau	gusau	PROPN
gujaf-427	177	4	journal	journal	PROPN
gujaf-427	177	5	of	of	ADP
gujaf-427	177	6	accounting	accounting	NOUN
gujaf-427	177	7	and	and	CCONJ
gujaf-427	177	8	finance	finance	NOUN
gujaf-427	177	9	,	,	PUNCT
gujaf-427	177	10	vol.6	vol.6	PROPN
gujaf-427	177	11	,	,	PUNCT
gujaf-427	177	12	issue	issue	NOUN
gujaf-427	177	13	2	2	NUM
gujaf-427	177	14	,	,	PUNCT
gujaf-427	177	15	april	april	PROPN
gujaf-427	177	16	,	,	PUNCT
gujaf-427	177	17	2025	2025	NUM
gujaf-427	177	18	251	251	NUM
gujaf-427	177	19	according	accord	VERB
gujaf-427	177	20	to	to	ADP
gujaf-427	177	21	nagalinagmet	nagalinagmet	PROPN
gujaf-427	177	22	al	al	PROPN
gujaf-427	177	23	(	(	PUNCT
gujaf-427	177	24	2015	2015	NUM
gujaf-427	177	25	)	)	PUNCT
gujaf-427	177	26	,	,	PUNCT
gujaf-427	177	27	institutional	institutional	ADJ
gujaf-427	177	28	theory	theory	NOUN
gujaf-427	177	29	looks	look	VERB
gujaf-427	177	30	at	at	ADP
gujaf-427	177	31	social	social	ADJ
gujaf-427	177	32	structure	structure	NOUN
gujaf-427	177	33	's	's	PART
gujaf-427	177	34	deeper	deep	ADJ
gujaf-427	177	35	and	and	CCONJ
gujaf-427	177	36	more	more	ADV
gujaf-427	177	37	resilient	resilient	ADJ
gujaf-427	177	38	aspects	aspect	NOUN
gujaf-427	177	39	.	.	PUNCT
gujaf-427	178	1	this	this	DET
gujaf-427	178	2	theory	theory	NOUN
gujaf-427	178	3	focuses	focus	VERB
gujaf-427	178	4	on	on	ADP
gujaf-427	178	5	the	the	DET
gujaf-427	178	6	processes	process	NOUN
gujaf-427	178	7	by	by	ADP
gujaf-427	178	8	which	which	PRON
gujaf-427	178	9	cognitive	cognitive	ADJ
gujaf-427	178	10	,	,	PUNCT
gujaf-427	178	11	normative	normative	ADJ
gujaf-427	178	12	,	,	PUNCT
gujaf-427	178	13	and	and	CCONJ
gujaf-427	178	14	regulatory	regulatory	ADJ
gujaf-427	178	15	structures	structure	NOUN
gujaf-427	178	16	and	and	CCONJ
gujaf-427	178	17	the	the	DET
gujaf-427	178	18	norms	norm	NOUN
gujaf-427	178	19	,	,	PUNCT
gujaf-427	178	20	rules	rule	NOUN
gujaf-427	178	21	,	,	PUNCT
gujaf-427	178	22	and	and	CCONJ
gujaf-427	178	23	routines	routine	NOUN
gujaf-427	178	24	become	become	VERB
gujaf-427	178	25	authoritative	authoritative	ADJ
gujaf-427	178	26	guidelines	guideline	NOUN
gujaf-427	178	27	for	for	ADP
gujaf-427	178	28	social	social	ADJ
gujaf-427	178	29	behaviours	behaviour	NOUN
gujaf-427	178	30	and	and	CCONJ
gujaf-427	178	31	practice	practice	NOUN
gujaf-427	178	32	.	.	PUNCT
gujaf-427	179	1	recent	recent	ADJ
gujaf-427	179	2	developments	development	NOUN
gujaf-427	179	3	in	in	ADP
gujaf-427	179	4	nigeria	nigeria	PROPN
gujaf-427	179	5	’s	’s	PART
gujaf-427	179	6	public	public	ADJ
gujaf-427	179	7	accounting	accounting	NOUN
gujaf-427	179	8	framework	framework	NOUN
gujaf-427	179	9	are	be	AUX
gujaf-427	179	10	the	the	DET
gujaf-427	179	11	new	new	ADJ
gujaf-427	179	12	accepted	accept	VERB
gujaf-427	179	13	behaviours	behaviour	NOUN
gujaf-427	179	14	,	,	PUNCT
gujaf-427	179	15	regulations	regulation	NOUN
gujaf-427	179	16	,	,	PUNCT
gujaf-427	179	17	and	and	CCONJ
gujaf-427	179	18	norms	norm	NOUN
gujaf-427	179	19	that	that	PRON
gujaf-427	179	20	must	must	AUX
gujaf-427	179	21	be	be	AUX
gujaf-427	179	22	adhered	adhere	VERB
gujaf-427	179	23	to	to	ADP
gujaf-427	179	24	.	.	PUNCT
gujaf-427	180	1	the	the	DET
gujaf-427	180	2	question	question	NOUN
gujaf-427	180	3	prevalent	prevalent	ADJ
gujaf-427	180	4	in	in	ADP
gujaf-427	180	5	this	this	DET
gujaf-427	180	6	theory	theory	NOUN
gujaf-427	180	7	and	and	CCONJ
gujaf-427	180	8	applied	apply	VERB
gujaf-427	180	9	here	here	ADV
gujaf-427	180	10	is	be	AUX
gujaf-427	180	11	whether	whether	SCONJ
gujaf-427	180	12	these	these	DET
gujaf-427	180	13	recent	recent	ADJ
gujaf-427	180	14	reforms	reform	NOUN
gujaf-427	180	15	(	(	PUNCT
gujaf-427	180	16	financial	financial	ADJ
gujaf-427	180	17	management	management	NOUN
gujaf-427	180	18	reforms	reform	NOUN
gujaf-427	180	19	)	)	PUNCT
gujaf-427	180	20	are	be	AUX
gujaf-427	180	21	due	due	ADJ
gujaf-427	180	22	to	to	ADP
gujaf-427	180	23	normative	normative	ADJ
gujaf-427	180	24	or	or	CCONJ
gujaf-427	180	25	regulatory	regulatory	ADJ
gujaf-427	180	26	practices	practice	NOUN
gujaf-427	180	27	.	.	PUNCT
gujaf-427	181	1	this	this	DET
gujaf-427	181	2	theory	theory	NOUN
gujaf-427	181	3	addresses	address	NOUN
gujaf-427	181	4	practices	practice	VERB
gujaf-427	181	5	subject	subject	ADJ
gujaf-427	181	6	torecent	torecent	NOUN
gujaf-427	181	7	developments	development	NOUN
gujaf-427	181	8	in	in	ADP
gujaf-427	181	9	the	the	DET
gujaf-427	181	10	public	public	ADJ
gujaf-427	181	11	sector	sector	NOUN
gujaf-427	181	12	.	.	PUNCT
gujaf-427	182	1	such	such	ADJ
gujaf-427	182	2	happenings	happening	NOUN
gujaf-427	182	3	include	include	VERB
gujaf-427	182	4	introducing	introduce	VERB
gujaf-427	182	5	and	and	CCONJ
gujaf-427	182	6	adopting	adopt	VERB
gujaf-427	182	7	ipsas	ipsa	NOUN
gujaf-427	182	8	,	,	PUNCT
gujaf-427	182	9	tsa	tsa	NOUN
gujaf-427	182	10	,	,	PUNCT
gujaf-427	182	11	gifmis	gifmis	NOUN
gujaf-427	182	12	and	and	CCONJ
gujaf-427	182	13	ippis	ippis	ADJ
gujaf-427	182	14	that	that	PRON
gujaf-427	182	15	can	can	AUX
gujaf-427	182	16	enhance	enhance	VERB
gujaf-427	182	17	the	the	DET
gujaf-427	182	18	technical	technical	ADJ
gujaf-427	182	19	efficiency	efficiency	NOUN
gujaf-427	182	20	of	of	ADP
gujaf-427	182	21	the	the	DET
gujaf-427	182	22	organization	organization	NOUN
gujaf-427	182	23	or	or	CCONJ
gujaf-427	182	24	institution	institution	NOUN
gujaf-427	182	25	adopting	adopt	VERB
gujaf-427	182	26	these	these	DET
gujaf-427	182	27	practices	practice	NOUN
gujaf-427	182	28	(	(	PUNCT
gujaf-427	182	29	nagalinagmet	nagalinagmet	PROPN
gujaf-427	182	30	al	al	PROPN
gujaf-427	182	31	.	.	PROPN
gujaf-427	182	32	,	,	PUNCT
gujaf-427	182	33	2015	2015	NUM
gujaf-427	182	34	)	)	PUNCT
gujaf-427	182	35	.	.	PUNCT
gujaf-427	183	1	it	it	PRON
gujaf-427	183	2	also	also	ADV
gujaf-427	183	3	results	result	VERB
gujaf-427	183	4	in	in	ADP
gujaf-427	183	5	the	the	DET
gujaf-427	183	6	legitimization	legitimization	NOUN
gujaf-427	183	7	of	of	ADP
gujaf-427	183	8	the	the	DET
gujaf-427	183	9	standard	standard	ADJ
gujaf-427	183	10	practices	practice	NOUN
gujaf-427	183	11	.	.	PUNCT
gujaf-427	184	1	thisleaves	thisleave	NOUN
gujaf-427	184	2	the	the	DET
gujaf-427	184	3	organization	organization	NOUN
gujaf-427	184	4	to	to	PART
gujaf-427	184	5	be	be	AUX
gujaf-427	184	6	termed	term	VERB
gujaf-427	184	7	irrational	irrational	ADJ
gujaf-427	184	8	,	,	PUNCT
gujaf-427	184	9	corrupt	corrupt	ADJ
gujaf-427	184	10	,	,	PUNCT
gujaf-427	184	11	and	and	CCONJ
gujaf-427	184	12	negligent	negligent	ADJ
gujaf-427	184	13	.	.	PUNCT
gujaf-427	185	1	therefore	therefore	ADV
gujaf-427	185	2	,	,	PUNCT
gujaf-427	185	3	the	the	DET
gujaf-427	185	4	net	net	ADJ
gujaf-427	185	5	effect	effect	NOUN
gujaf-427	185	6	of	of	ADP
gujaf-427	185	7	these	these	DET
gujaf-427	185	8	reforms	reform	NOUN
gujaf-427	185	9	is	be	AUX
gujaf-427	185	10	to	to	PART
gujaf-427	185	11	increase	increase	VERB
gujaf-427	185	12	organizational	organizational	ADJ
gujaf-427	185	13	structure	structure	NOUN
gujaf-427	185	14	homogeneity	homogeneity	NOUN
gujaf-427	185	15	;	;	PUNCT
gujaf-427	185	16	in	in	ADP
gujaf-427	185	17	nigeria	nigeria	PROPN
gujaf-427	185	18	,	,	PUNCT
gujaf-427	185	19	the	the	DET
gujaf-427	185	20	reference	reference	NOUN
gujaf-427	185	21	will	will	AUX
gujaf-427	185	22	be	be	AUX
gujaf-427	185	23	the	the	DET
gujaf-427	185	24	mdas	mda	NOUN
gujaf-427	185	25	.	.	PUNCT
gujaf-427	186	1	it	it	PRON
gujaf-427	186	2	can	can	AUX
gujaf-427	186	3	also	also	ADV
gujaf-427	186	4	go	go	VERB
gujaf-427	186	5	as	as	ADV
gujaf-427	186	6	far	far	ADV
gujaf-427	186	7	as	as	SCONJ
gujaf-427	186	8	to	to	PART
gujaf-427	186	9	ensure	ensure	VERB
gujaf-427	186	10	homogeneity	homogeneity	NOUN
gujaf-427	186	11	across	across	ADP
gujaf-427	186	12	countries	country	NOUN
gujaf-427	186	13	globally	globally	ADV
gujaf-427	186	14	,	,	PUNCT
gujaf-427	186	15	and	and	CCONJ
gujaf-427	186	16	this	this	DET
gujaf-427	186	17	structure	structure	NOUN
gujaf-427	186	18	has	have	AUX
gujaf-427	186	19	been	be	AUX
gujaf-427	186	20	thought	think	VERB
gujaf-427	186	21	to	to	PART
gujaf-427	186	22	promote	promote	VERB
gujaf-427	186	23	efficiency	efficiency	NOUN
gujaf-427	186	24	,	,	PUNCT
gujaf-427	186	25	effectiveness	effectiveness	NOUN
gujaf-427	186	26	,	,	PUNCT
gujaf-427	186	27	transparency	transparency	NOUN
gujaf-427	186	28	,	,	PUNCT
gujaf-427	186	29	and	and	CCONJ
gujaf-427	186	30	accountability	accountability	NOUN
gujaf-427	186	31	(	(	PUNCT
gujaf-427	186	32	omolehinwa	omolehinwa	PROPN
gujaf-427	186	33	&	&	CCONJ
gujaf-427	186	34	naiyeju	naiyeju	PROPN
gujaf-427	186	35	,	,	PUNCT
gujaf-427	186	36	2015	2015	NUM
gujaf-427	186	37	)	)	PUNCT
gujaf-427	186	38	.	.	PUNCT
gujaf-427	187	1	institutional	institutional	ADJ
gujaf-427	187	2	theory	theory	NOUN
gujaf-427	187	3	is	be	AUX
gujaf-427	187	4	relevant	relevant	ADJ
gujaf-427	187	5	to	to	ADP
gujaf-427	187	6	this	this	DET
gujaf-427	187	7	study	study	NOUN
gujaf-427	187	8	because	because	SCONJ
gujaf-427	187	9	it	it	PRON
gujaf-427	187	10	addresses	address	VERB
gujaf-427	187	11	practices	practice	VERB
gujaf-427	187	12	subject	subject	ADJ
gujaf-427	187	13	torecent	torecent	NOUN
gujaf-427	187	14	public	public	ADJ
gujaf-427	187	15	sector	sector	NOUN
gujaf-427	187	16	events	event	NOUN
gujaf-427	187	17	.	.	PUNCT
gujaf-427	188	1	such	such	ADJ
gujaf-427	188	2	happenings	happening	NOUN
gujaf-427	188	3	include	include	VERB
gujaf-427	188	4	introducing	introduce	VERB
gujaf-427	188	5	and	and	CCONJ
gujaf-427	188	6	adopting	adopt	VERB
gujaf-427	188	7	the	the	DET
gujaf-427	188	8	international	international	ADJ
gujaf-427	188	9	public	public	ADJ
gujaf-427	188	10	sector	sector	NOUN
gujaf-427	188	11	accounting	accounting	NOUN
gujaf-427	188	12	standard	standard	NOUN
gujaf-427	188	13	(	(	PUNCT
gujaf-427	188	14	ipsas	ipsa	NOUN
gujaf-427	188	15	)	)	PUNCT
gujaf-427	188	16	,	,	PUNCT
gujaf-427	188	17	tsa	tsa	PROPN
gujaf-427	188	18	,	,	PUNCT
gujaf-427	188	19	gifmis	gifmis	NOUN
gujaf-427	188	20	,	,	PUNCT
gujaf-427	188	21	and	and	CCONJ
gujaf-427	188	22	ippis	ippis	PROPN
gujaf-427	188	23	,	,	PUNCT
gujaf-427	188	24	which	which	PRON
gujaf-427	188	25	can	can	AUX
gujaf-427	188	26	enhance	enhance	VERB
gujaf-427	188	27	the	the	DET
gujaf-427	188	28	technical	technical	ADJ
gujaf-427	188	29	efficiency	efficiency	NOUN
gujaf-427	188	30	of	of	ADP
gujaf-427	188	31	the	the	DET
gujaf-427	188	32	organisation	organisation	NOUN
gujaf-427	188	33	or	or	CCONJ
gujaf-427	188	34	institution	institution	NOUN
gujaf-427	188	35	that	that	PRON
gujaf-427	188	36	adopts	adopt	VERB
gujaf-427	188	37	these	these	DET
gujaf-427	188	38	practices	practice	NOUN
gujaf-427	188	39	.	.	PUNCT
gujaf-427	189	1	empirical	empirical	ADJ
gujaf-427	189	2	review	review	NOUN
gujaf-427	189	3	cash	cash	NOUN
gujaf-427	189	4	management	management	NOUN
gujaf-427	189	5	and	and	CCONJ
gujaf-427	189	6	accountability	accountability	NOUN
gujaf-427	189	7	ibrahim	ibrahim	NOUN
gujaf-427	189	8	(	(	PUNCT
gujaf-427	189	9	2024	2024	NUM
gujaf-427	189	10	)	)	PUNCT
gujaf-427	189	11	investigated	investigate	VERB
gujaf-427	189	12	the	the	DET
gujaf-427	189	13	impact	impact	NOUN
gujaf-427	189	14	of	of	ADP
gujaf-427	189	15	cash	cash	NOUN
gujaf-427	189	16	management	management	NOUN
gujaf-427	189	17	reform	reform	NOUN
gujaf-427	189	18	(	(	PUNCT
gujaf-427	189	19	cmr	cmr	NOUN
gujaf-427	189	20	)	)	PUNCT
gujaf-427	189	21	on	on	ADP
gujaf-427	189	22	the	the	DET
gujaf-427	189	23	performance	performance	NOUN
gujaf-427	189	24	of	of	ADP
gujaf-427	189	25	government	government	NOUN
gujaf-427	189	26	entities	entity	NOUN
gujaf-427	189	27	in	in	ADP
gujaf-427	189	28	nigeria	nigeria	PROPN
gujaf-427	189	29	.	.	PUNCT
gujaf-427	190	1	the	the	DET
gujaf-427	190	2	study	study	NOUN
gujaf-427	190	3	applied	apply	VERB
gujaf-427	190	4	a	a	DET
gujaf-427	190	5	mixed	mix	VERB
gujaf-427	190	6	-	-	PUNCT
gujaf-427	190	7	method	method	NOUN
gujaf-427	190	8	approach	approach	NOUN
gujaf-427	190	9	with	with	ADP
gujaf-427	190	10	a	a	DET
gujaf-427	190	11	sample	sample	NOUN
gujaf-427	190	12	size	size	NOUN
gujaf-427	190	13	of	of	ADP
gujaf-427	190	14	306	306	NUM
gujaf-427	190	15	.	.	PUNCT
gujaf-427	191	1	quantitative	quantitative	ADJ
gujaf-427	191	2	data	datum	NOUN
gujaf-427	191	3	was	be	AUX
gujaf-427	191	4	analyzed	analyze	VERB
gujaf-427	191	5	using	use	VERB
gujaf-427	191	6	the	the	DET
gujaf-427	191	7	partial	partial	ADJ
gujaf-427	191	8	least	least	ADJ
gujaf-427	191	9	squares	square	NOUN
gujaf-427	191	10	-	-	PUNCT
gujaf-427	191	11	structural	structural	ADJ
gujaf-427	191	12	equation	equation	NOUN
gujaf-427	191	13	model	model	NOUN
gujaf-427	191	14	,	,	PUNCT
gujaf-427	191	15	while	while	SCONJ
gujaf-427	191	16	qualitative	qualitative	ADJ
gujaf-427	191	17	data	datum	NOUN
gujaf-427	191	18	was	be	AUX
gujaf-427	191	19	analyzed	analyze	VERB
gujaf-427	191	20	with	with	ADP
gujaf-427	191	21	thematic	thematic	ADJ
gujaf-427	191	22	/	/	SYM
gujaf-427	191	23	nvivo	nvivo	ADJ
gujaf-427	191	24	.	.	PUNCT
gujaf-427	192	1	their	their	PRON
gujaf-427	192	2	finding	finding	NOUN
gujaf-427	192	3	indicates	indicate	VERB
gujaf-427	192	4	that	that	SCONJ
gujaf-427	192	5	for	for	ADP
gujaf-427	192	6	every	every	DET
gujaf-427	192	7	increase	increase	NOUN
gujaf-427	192	8	in	in	ADP
gujaf-427	192	9	the	the	DET
gujaf-427	192	10	impact	impact	NOUN
gujaf-427	192	11	of	of	ADP
gujaf-427	192	12	cash	cash	NOUN
gujaf-427	192	13	management	management	NOUN
gujaf-427	192	14	reform	reform	NOUN
gujaf-427	192	15	,	,	PUNCT
gujaf-427	192	16	there	there	PRON
gujaf-427	192	17	was	be	VERB
gujaf-427	192	18	an	an	DET
gujaf-427	192	19	increment	increment	NOUN
gujaf-427	192	20	in	in	ADP
gujaf-427	192	21	the	the	DET
gujaf-427	192	22	overall	overall	ADJ
gujaf-427	192	23	performance	performance	NOUN
gujaf-427	192	24	of	of	ADP
gujaf-427	192	25	government	government	NOUN
gujaf-427	192	26	entities	entity	NOUN
gujaf-427	192	27	because	because	SCONJ
gujaf-427	192	28	of	of	ADP
gujaf-427	192	29	the	the	DET
gujaf-427	192	30	reduction	reduction	NOUN
gujaf-427	192	31	of	of	ADP
gujaf-427	192	32	infraction	infraction	NOUN
gujaf-427	192	33	levels	level	NOUN
gujaf-427	192	34	in	in	ADP
gujaf-427	192	35	nigeria	nigeria	PROPN
gujaf-427	192	36	.	.	PUNCT
gujaf-427	193	1	also	also	ADV
gujaf-427	193	2	,	,	PUNCT
gujaf-427	193	3	obaretin	obaretin	PROPN
gujaf-427	193	4	et	et	PROPN
gujaf-427	193	5	al	al	PROPN
gujaf-427	193	6	.	.	PROPN
gujaf-427	194	1	(	(	PUNCT
gujaf-427	194	2	2024	2024	NUM
gujaf-427	194	3	)	)	PUNCT
gujaf-427	194	4	ascertained	ascertain	VERB
gujaf-427	194	5	the	the	DET
gujaf-427	194	6	effect	effect	NOUN
gujaf-427	194	7	of	of	ADP
gujaf-427	194	8	cash	cash	NOUN
gujaf-427	194	9	management	management	NOUN
gujaf-427	194	10	on	on	ADP
gujaf-427	194	11	the	the	DET
gujaf-427	194	12	corporate	corporate	ADJ
gujaf-427	194	13	performance	performance	NOUN
gujaf-427	194	14	of	of	ADP
gujaf-427	194	15	service	service	NOUN
gujaf-427	194	16	firms	firm	NOUN
gujaf-427	194	17	in	in	ADP
gujaf-427	194	18	nigeria	nigeria	PROPN
gujaf-427	194	19	,	,	PUNCT
gujaf-427	194	20	using	use	VERB
gujaf-427	194	21	cash	cash	NOUN
gujaf-427	194	22	turnover	turnover	NOUN
gujaf-427	194	23	and	and	CCONJ
gujaf-427	194	24	cash	cash	NOUN
gujaf-427	194	25	ratio	ratio	NOUN
gujaf-427	194	26	as	as	ADP
gujaf-427	194	27	proxies	proxy	NOUN
gujaf-427	194	28	for	for	ADP
gujaf-427	194	29	cash	cash	NOUN
gujaf-427	194	30	management	management	NOUN
gujaf-427	194	31	,	,	PUNCT
gujaf-427	194	32	while	while	SCONJ
gujaf-427	194	33	profit	profit	NOUN
gujaf-427	194	34	margin	margin	NOUN
gujaf-427	194	35	represents	represent	VERB
gujaf-427	194	36	corporate	corporate	ADJ
gujaf-427	194	37	performance	performance	NOUN
gujaf-427	194	38	.	.	PUNCT
gujaf-427	195	1	the	the	DET
gujaf-427	195	2	study	study	NOUN
gujaf-427	195	3	employed	employ	VERB
gujaf-427	195	4	an	an	DET
gujaf-427	195	5	expostfacto	expostfacto	ADJ
gujaf-427	195	6	research	research	NOUN
gujaf-427	195	7	design	design	NOUN
gujaf-427	195	8	.	.	PUNCT
gujaf-427	196	1	a	a	DET
gujaf-427	196	2	sample	sample	NOUN
gujaf-427	196	3	of	of	ADP
gujaf-427	196	4	five	five	NUM
gujaf-427	196	5	service	service	NOUN
gujaf-427	196	6	firms	firm	NOUN
gujaf-427	196	7	was	be	AUX
gujaf-427	196	8	selected	select	VERB
gujaf-427	196	9	for	for	ADP
gujaf-427	196	10	the	the	DET
gujaf-427	196	11	study	study	NOUN
gujaf-427	196	12	.	.	PUNCT
gujaf-427	197	1	data	datum	NOUN
gujaf-427	197	2	were	be	AUX
gujaf-427	197	3	extracted	extract	VERB
gujaf-427	197	4	from	from	ADP
gujaf-427	197	5	the	the	DET
gujaf-427	197	6	firms	firm	NOUN
gujaf-427	197	7	'	'	PART
gujaf-427	197	8	audited	audit	VERB
gujaf-427	197	9	annual	annual	ADJ
gujaf-427	197	10	reports	report	NOUN
gujaf-427	197	11	and	and	CCONJ
gujaf-427	197	12	accounts	account	NOUN
gujaf-427	197	13	from	from	ADP
gujaf-427	197	14	2014	2014	NUM
gujaf-427	197	15	to	to	ADP
gujaf-427	197	16	2023	2023	NUM
gujaf-427	197	17	.	.	PUNCT
gujaf-427	198	1	data	datum	NOUN
gujaf-427	198	2	was	be	AUX
gujaf-427	198	3	analyzed	analyze	VERB
gujaf-427	198	4	using	use	VERB
gujaf-427	198	5	descriptive	descriptive	ADJ
gujaf-427	198	6	statistics	statistic	NOUN
gujaf-427	198	7	and	and	CCONJ
gujaf-427	198	8	regression	regression	VERB
gujaf-427	198	9	analysis	analysis	NOUN
gujaf-427	198	10	to	to	PART
gujaf-427	198	11	test	test	VERB
gujaf-427	198	12	the	the	DET
gujaf-427	198	13	two	two	NUM
gujaf-427	198	14	hypotheses	hypothesis	NOUN
gujaf-427	198	15	.	.	PUNCT
gujaf-427	199	1	the	the	DET
gujaf-427	199	2	study	study	NOUN
gujaf-427	199	3	showed	show	VERB
gujaf-427	199	4	that	that	SCONJ
gujaf-427	199	5	cash	cash	NOUN
gujaf-427	199	6	turnover	turnover	NOUN
gujaf-427	199	7	has	have	VERB
gujaf-427	199	8	a	a	DET
gujaf-427	199	9	negative	negative	ADJ
gujaf-427	199	10	,	,	PUNCT
gujaf-427	199	11	insignificant	insignificant	ADJ
gujaf-427	199	12	effect	effect	NOUN
gujaf-427	199	13	on	on	ADP
gujaf-427	199	14	the	the	DET
gujaf-427	199	15	profit	profit	NOUN
gujaf-427	199	16	margin	margin	NOUN
gujaf-427	199	17	of	of	ADP
gujaf-427	199	18	service	service	NOUN
gujaf-427	199	19	firms	firm	NOUN
gujaf-427	199	20	in	in	ADP
gujaf-427	199	21	nigeria	nigeria	PROPN
gujaf-427	199	22	.	.	PUNCT
gujaf-427	200	1	in	in	ADP
gujaf-427	200	2	contrast	contrast	NOUN
gujaf-427	200	3	,	,	PUNCT
gujaf-427	200	4	cash	cash	NOUN
gujaf-427	200	5	ratio	ratio	NOUN
gujaf-427	200	6	positively	positively	ADV
gujaf-427	200	7	and	and	CCONJ
gujaf-427	200	8	significantly	significantly	ADV
gujaf-427	200	9	affects	affect	VERB
gujaf-427	200	10	the	the	DET
gujaf-427	200	11	profit	profit	NOUN
gujaf-427	200	12	margin	margin	NOUN
gujaf-427	200	13	of	of	ADP
gujaf-427	200	14	service	service	NOUN
gujaf-427	200	15	firms	firm	NOUN
gujaf-427	200	16	in	in	ADP
gujaf-427	200	17	nigeria	nigeria	PROPN
gujaf-427	200	18	.	.	PUNCT
gujaf-427	201	1	akinrujomu	akinrujomu	PROPN
gujaf-427	201	2	et	et	PROPN
gujaf-427	201	3	al	al	PROPN
gujaf-427	201	4	.	.	PROPN
gujaf-427	202	1	(	(	PUNCT
gujaf-427	202	2	2024	2024	NUM
gujaf-427	202	3	)	)	PUNCT
gujaf-427	202	4	sought	seek	VERB
gujaf-427	202	5	to	to	PART
gujaf-427	202	6	examine	examine	VERB
gujaf-427	202	7	accountability	accountability	NOUN
gujaf-427	202	8	and	and	CCONJ
gujaf-427	202	9	economic	economic	ADJ
gujaf-427	202	10	development	development	NOUN
gujaf-427	202	11	in	in	ADP
gujaf-427	202	12	nigeria	nigeria	PROPN
gujaf-427	202	13	.	.	PUNCT
gujaf-427	203	1	an	an	DET
gujaf-427	203	2	ex	ex	NOUN
gujaf-427	203	3	-	-	ADJ
gujaf-427	203	4	post	post	ADJ
gujaf-427	203	5	facto	facto	X
gujaf-427	203	6	research	research	NOUN
gujaf-427	203	7	design	design	NOUN
gujaf-427	203	8	was	be	AUX
gujaf-427	203	9	employed	employ	VERB
gujaf-427	203	10	,	,	PUNCT
gujaf-427	203	11	and	and	CCONJ
gujaf-427	203	12	data	datum	NOUN
gujaf-427	203	13	were	be	AUX
gujaf-427	203	14	gathered	gather	VERB
gujaf-427	203	15	from	from	ADP
gujaf-427	203	16	the	the	DET
gujaf-427	203	17	world	world	PROPN
gujaf-427	203	18	development	development	PROPN
gujaf-427	203	19	index	index	NOUN
gujaf-427	203	20	(	(	PUNCT
gujaf-427	203	21	wdi	wdi	PROPN
gujaf-427	203	22	)	)	PUNCT
gujaf-427	203	23	and	and	CCONJ
gujaf-427	203	24	the	the	DET
gujaf-427	203	25	central	central	ADJ
gujaf-427	203	26	bank	bank	PROPN
gujaf-427	203	27	of	of	ADP
gujaf-427	203	28	nigeria	nigeria	PROPN
gujaf-427	203	29	(	(	PUNCT
gujaf-427	203	30	2014	2014	NUM
gujaf-427	203	31	-	-	SYM
gujaf-427	203	32	2023	2023	NUM
gujaf-427	203	33	)	)	PUNCT
gujaf-427	203	34	.	.	PUNCT
gujaf-427	204	1	two	two	NUM
gujaf-427	204	2	hypotheses	hypothesis	NOUN
gujaf-427	204	3	were	be	AUX
gujaf-427	204	4	tested	test	VERB
gujaf-427	204	5	using	use	VERB
gujaf-427	204	6	an	an	DET
gujaf-427	204	7	auto	auto	NOUN
gujaf-427	204	8	-	-	PUNCT
gujaf-427	204	9	regressive	regressive	ADJ
gujaf-427	204	10	distributed	distribute	VERB
gujaf-427	204	11	lag	lag	NOUN
gujaf-427	204	12	approach	approach	NOUN
gujaf-427	204	13	to	to	PART
gujaf-427	204	14	evaluate	evaluate	VERB
gujaf-427	204	15	the	the	DET
gujaf-427	204	16	analysis	analysis	NOUN
gujaf-427	204	17	.	.	PUNCT
gujaf-427	205	1	the	the	DET
gujaf-427	205	2	findings	finding	NOUN
gujaf-427	205	3	revealed	reveal	VERB
gujaf-427	205	4	a	a	DET
gujaf-427	205	5	significant	significant	ADJ
gujaf-427	205	6	negative	negative	ADJ
gujaf-427	205	7	correlation	correlation	NOUN
gujaf-427	205	8	between	between	ADP
gujaf-427	205	9	accountability	accountability	NOUN
gujaf-427	205	10	,	,	PUNCT
gujaf-427	205	11	gdp	gdp	NOUN
gujaf-427	205	12	growth	growth	NOUN
gujaf-427	205	13	,	,	PUNCT
gujaf-427	205	14	and	and	CCONJ
gujaf-427	205	15	public	public	ADJ
gujaf-427	205	16	capital	capital	NOUN
gujaf-427	205	17	expenditures	expenditure	NOUN
gujaf-427	205	18	in	in	ADP
gujaf-427	205	19	nigeria.in	nigeria.in	ADJ
gujaf-427	205	20	addition	addition	NOUN
gujaf-427	205	21	,	,	PUNCT
gujaf-427	205	22	sari	sari	NOUN
gujaf-427	205	23	et	et	PROPN
gujaf-427	205	24	al	al	PROPN
gujaf-427	205	25	.	.	PROPN
gujaf-427	206	1	(	(	PUNCT
gujaf-427	206	2	2024	2024	NUM
gujaf-427	206	3	)	)	PUNCT
gujaf-427	206	4	determined	determine	VERB
gujaf-427	206	5	the	the	DET
gujaf-427	206	6	gusau	gusau	ADJ
gujaf-427	206	7	journal	journal	NOUN
gujaf-427	206	8	of	of	ADP
gujaf-427	206	9	accounting	accounting	NOUN
gujaf-427	206	10	and	and	CCONJ
gujaf-427	206	11	finance	finance	NOUN
gujaf-427	206	12	,	,	PUNCT
gujaf-427	206	13	vol.6	vol.6	PROPN
gujaf-427	206	14	,	,	PUNCT
gujaf-427	206	15	issue	issue	NOUN
gujaf-427	206	16	2	2	NUM
gujaf-427	206	17	,	,	PUNCT
gujaf-427	206	18	april	april	PROPN
gujaf-427	206	19	,	,	PUNCT
gujaf-427	206	20	2025	2025	NUM
gujaf-427	206	21	252	252	NUM
gujaf-427	206	22	transparency	transparency	NOUN
gujaf-427	206	23	,	,	PUNCT
gujaf-427	206	24	participation	participation	NOUN
gujaf-427	206	25	,	,	PUNCT
gujaf-427	206	26	and	and	CCONJ
gujaf-427	206	27	internal	internal	ADJ
gujaf-427	206	28	control	control	NOUN
gujaf-427	206	29	system	system	NOUN
gujaf-427	206	30	on	on	ADP
gujaf-427	206	31	the	the	DET
gujaf-427	206	32	accountability	accountability	NOUN
gujaf-427	206	33	of	of	ADP
gujaf-427	206	34	village	village	NOUN
gujaf-427	206	35	fund	fund	NOUN
gujaf-427	206	36	management	management	NOUN
gujaf-427	206	37	.	.	PUNCT
gujaf-427	207	1	the	the	DET
gujaf-427	207	2	population	population	NOUN
gujaf-427	207	3	in	in	ADP
gujaf-427	207	4	this	this	DET
gujaf-427	207	5	study	study	NOUN
gujaf-427	207	6	is	be	AUX
gujaf-427	207	7	village	village	NOUN
gujaf-427	207	8	officials	official	NOUN
gujaf-427	207	9	in	in	ADP
gujaf-427	207	10	ngampel	ngampel	PROPN
gujaf-427	207	11	and	and	CCONJ
gujaf-427	207	12	gemuh	gemuh	ADJ
gujaf-427	207	13	districts	district	NOUN
gujaf-427	207	14	who	who	PRON
gujaf-427	207	15	occupy	occupy	VERB
gujaf-427	207	16	the	the	DET
gujaf-427	207	17	positions	position	NOUN
gujaf-427	207	18	of	of	ADP
gujaf-427	207	19	village	village	NOUN
gujaf-427	207	20	heads	head	NOUN
gujaf-427	207	21	,	,	PUNCT
gujaf-427	207	22	village	village	NOUN
gujaf-427	207	23	secretaries	secretary	NOUN
gujaf-427	207	24	,	,	PUNCT
gujaf-427	207	25	village	village	NOUN
gujaf-427	207	26	treasurers	treasurer	NOUN
gujaf-427	207	27	,	,	PUNCT
gujaf-427	207	28	and	and	CCONJ
gujaf-427	207	29	village	village	NOUN
gujaf-427	207	30	government	government	NOUN
gujaf-427	207	31	bodies	body	NOUN
gujaf-427	207	32	.	.	PUNCT
gujaf-427	208	1	the	the	DET
gujaf-427	208	2	data	data	NOUN
gujaf-427	208	3	analysis	analysis	NOUN
gujaf-427	208	4	method	method	NOUN
gujaf-427	208	5	used	use	VERB
gujaf-427	208	6	in	in	ADP
gujaf-427	208	7	this	this	DET
gujaf-427	208	8	study	study	NOUN
gujaf-427	208	9	uses	use	VERB
gujaf-427	208	10	inferential	inferential	ADJ
gujaf-427	208	11	statistical	statistical	ADJ
gujaf-427	208	12	analysis	analysis	NOUN
gujaf-427	208	13	and	and	CCONJ
gujaf-427	208	14	is	be	AUX
gujaf-427	208	15	measured	measure	VERB
gujaf-427	208	16	using	use	VERB
gujaf-427	208	17	warp	warp	NOUN
gujaf-427	208	18	pls	pls	PROPN
gujaf-427	208	19	software	software	NOUN
gujaf-427	208	20	.	.	PUNCT
gujaf-427	209	1	their	their	PRON
gujaf-427	209	2	analysis	analysis	NOUN
gujaf-427	209	3	shows	show	VERB
gujaf-427	209	4	that	that	SCONJ
gujaf-427	209	5	transparency	transparency	NOUN
gujaf-427	209	6	,	,	PUNCT
gujaf-427	209	7	participation	participation	NOUN
gujaf-427	209	8	,	,	PUNCT
gujaf-427	209	9	and	and	CCONJ
gujaf-427	209	10	internal	internal	ADJ
gujaf-427	209	11	control	control	NOUN
gujaf-427	209	12	systems	system	NOUN
gujaf-427	209	13	positively	positively	ADV
gujaf-427	209	14	affect	affect	VERB
gujaf-427	209	15	the	the	DET
gujaf-427	209	16	accountability	accountability	NOUN
gujaf-427	209	17	of	of	ADP
gujaf-427	209	18	village	village	NOUN
gujaf-427	209	19	fund	fund	NOUN
gujaf-427	209	20	management	management	NOUN
gujaf-427	209	21	.	.	PUNCT
gujaf-427	210	1	janny	janny	PROPN
gujaf-427	210	2	and	and	CCONJ
gujaf-427	210	3	nurhastuty	nurhastuty	PROPN
gujaf-427	210	4	(	(	PUNCT
gujaf-427	210	5	2024	2024	NUM
gujaf-427	210	6	)	)	PUNCT
gujaf-427	210	7	identified	identify	VERB
gujaf-427	210	8	the	the	DET
gujaf-427	210	9	influence	influence	NOUN
gujaf-427	210	10	of	of	ADP
gujaf-427	210	11	quantitative	quantitative	ADJ
gujaf-427	210	12	accountability	accountability	NOUN
gujaf-427	210	13	,	,	PUNCT
gujaf-427	210	14	economic	economic	ADJ
gujaf-427	210	15	transparency	transparency	NOUN
gujaf-427	210	16	,	,	PUNCT
gujaf-427	210	17	and	and	CCONJ
gujaf-427	210	18	internal	internal	ADJ
gujaf-427	210	19	control	control	NOUN
gujaf-427	210	20	on	on	ADP
gujaf-427	210	21	the	the	DET
gujaf-427	210	22	monetary	monetary	ADJ
gujaf-427	210	23	control	control	NOUN
gujaf-427	210	24	of	of	ADP
gujaf-427	210	25	non	non	ADJ
gujaf-427	210	26	-	-	ADJ
gujaf-427	210	27	profit	profit	ADJ
gujaf-427	210	28	organizations	organization	NOUN
gujaf-427	210	29	operating	operate	VERB
gujaf-427	210	30	in	in	ADP
gujaf-427	210	31	network	network	NOUN
gujaf-427	210	32	disciplines	discipline	NOUN
gujaf-427	210	33	in	in	ADP
gujaf-427	210	34	indonesia	indonesia	PROPN
gujaf-427	210	35	.	.	PUNCT
gujaf-427	211	1	using	use	VERB
gujaf-427	211	2	quantitative	quantitative	ADJ
gujaf-427	211	3	methods	method	NOUN
gujaf-427	211	4	,	,	PUNCT
gujaf-427	211	5	data	datum	NOUN
gujaf-427	211	6	collected	collect	VERB
gujaf-427	211	7	through	through	ADP
gujaf-427	211	8	the	the	DET
gujaf-427	211	9	distribution	distribution	NOUN
gujaf-427	211	10	of	of	ADP
gujaf-427	211	11	google	google	PROPN
gujaf-427	211	12	forms	form	NOUN
gujaf-427	211	13	and	and	CCONJ
gujaf-427	211	14	manual	manual	ADJ
gujaf-427	211	15	questionnaires	questionnaire	NOUN
gujaf-427	211	16	to	to	ADP
gujaf-427	211	17	respondents	respondent	NOUN
gujaf-427	211	18	,	,	PUNCT
gujaf-427	211	19	and	and	CCONJ
gujaf-427	211	20	the	the	DET
gujaf-427	211	21	test	test	NOUN
gujaf-427	211	22	tool	tool	NOUN
gujaf-427	211	23	used	use	VERB
gujaf-427	211	24	by	by	ADP
gujaf-427	211	25	partial	partial	ADJ
gujaf-427	211	26	least	least	ADJ
gujaf-427	211	27	squares	square	NOUN
gujaf-427	211	28	(	(	PUNCT
gujaf-427	211	29	pls	pls	INTJ
gujaf-427	211	30	)	)	PUNCT
gujaf-427	211	31	based	base	VERB
gujaf-427	211	32	on	on	ADP
gujaf-427	211	33	financial	financial	ADJ
gujaf-427	211	34	accounting	accounting	NOUN
gujaf-427	211	35	standards	standard	NOUN
gujaf-427	211	36	(	(	PUNCT
gujaf-427	211	37	isak	isak	PROPN
gujaf-427	211	38	)	)	PUNCT
gujaf-427	211	39	35	35	NUM
gujaf-427	211	40	proves	prove	VERB
gujaf-427	211	41	that	that	SCONJ
gujaf-427	211	42	financial	financial	ADJ
gujaf-427	211	43	accountability	accountability	NOUN
gujaf-427	211	44	and	and	CCONJ
gujaf-427	211	45	transparency	transparency	NOUN
gujaf-427	211	46	systems	system	NOUN
gujaf-427	211	47	affect	affect	VERB
gujaf-427	211	48	financial	financial	ADJ
gujaf-427	211	49	management	management	NOUN
gujaf-427	211	50	and	and	CCONJ
gujaf-427	211	51	accountability	accountability	NOUN
gujaf-427	211	52	.	.	PUNCT
gujaf-427	212	1	their	their	PRON
gujaf-427	212	2	findings	finding	NOUN
gujaf-427	212	3	revealed	reveal	VERB
gujaf-427	212	4	that	that	SCONJ
gujaf-427	212	5	accountability	accountability	NOUN
gujaf-427	212	6	has	have	VERB
gujaf-427	212	7	a	a	DET
gujaf-427	212	8	significant	significant	ADJ
gujaf-427	212	9	effect	effect	NOUN
gujaf-427	212	10	on	on	ADP
gujaf-427	212	11	financial	financial	ADJ
gujaf-427	212	12	management	management	NOUN
gujaf-427	212	13	,	,	PUNCT
gujaf-427	212	14	transparency	transparency	NOUN
gujaf-427	212	15	has	have	VERB
gujaf-427	212	16	no	no	DET
gujaf-427	212	17	significant	significant	ADJ
gujaf-427	212	18	effect	effect	NOUN
gujaf-427	212	19	on	on	ADP
gujaf-427	212	20	financial	financial	ADJ
gujaf-427	212	21	management	management	NOUN
gujaf-427	212	22	,	,	PUNCT
gujaf-427	212	23	and	and	CCONJ
gujaf-427	212	24	internal	internal	ADJ
gujaf-427	212	25	control	control	NOUN
gujaf-427	212	26	has	have	VERB
gujaf-427	212	27	a	a	DET
gujaf-427	212	28	significant	significant	ADJ
gujaf-427	212	29	impact	impact	NOUN
gujaf-427	212	30	on	on	ADP
gujaf-427	212	31	financial	financial	ADJ
gujaf-427	212	32	management	management	NOUN
gujaf-427	212	33	.	.	PUNCT
gujaf-427	213	1	setiawan	setiawan	PROPN
gujaf-427	213	2	(	(	PUNCT
gujaf-427	213	3	2024	2024	NUM
gujaf-427	213	4	)	)	PUNCT
gujaf-427	213	5	explored	explore	VERB
gujaf-427	213	6	the	the	DET
gujaf-427	213	7	urgency	urgency	NOUN
gujaf-427	213	8	of	of	ADP
gujaf-427	213	9	mosque	mosque	ADJ
gujaf-427	213	10	financial	financial	ADJ
gujaf-427	213	11	management	management	NOUN
gujaf-427	213	12	to	to	PART
gujaf-427	213	13	increase	increase	VERB
gujaf-427	213	14	financial	financial	ADJ
gujaf-427	213	15	accountability	accountability	NOUN
gujaf-427	213	16	and	and	CCONJ
gujaf-427	213	17	prevent	prevent	VERB
gujaf-427	213	18	fraud	fraud	NOUN
gujaf-427	213	19	.	.	PUNCT
gujaf-427	214	1	the	the	DET
gujaf-427	214	2	potential	potential	NOUN
gujaf-427	214	3	for	for	ADP
gujaf-427	214	4	mosque	mosque	ADJ
gujaf-427	214	5	funds	fund	NOUN
gujaf-427	214	6	is	be	AUX
gujaf-427	214	7	huge	huge	ADJ
gujaf-427	214	8	,	,	PUNCT
gujaf-427	214	9	including	include	VERB
gujaf-427	214	10	zakat	zakat	NOUN
gujaf-427	214	11	,	,	PUNCT
gujaf-427	214	12	infaq	infaq	NOUN
gujaf-427	214	13	,	,	PUNCT
gujaf-427	214	14	shodaqoh	shodaqoh	ADJ
gujaf-427	214	15	,	,	PUNCT
gujaf-427	214	16	and	and	CCONJ
gujaf-427	214	17	waqf	waqf	NOUN
gujaf-427	214	18	,	,	PUNCT
gujaf-427	214	19	as	as	ADV
gujaf-427	214	20	well	well	ADV
gujaf-427	214	21	as	as	ADP
gujaf-427	214	22	funds	fund	NOUN
gujaf-427	214	23	from	from	ADP
gujaf-427	214	24	the	the	DET
gujaf-427	214	25	government	government	NOUN
gujaf-427	214	26	.	.	PUNCT
gujaf-427	215	1	therefore	therefore	ADV
gujaf-427	215	2	,	,	PUNCT
gujaf-427	215	3	financial	financial	ADJ
gujaf-427	215	4	management	management	NOUN
gujaf-427	215	5	is	be	AUX
gujaf-427	215	6	urgent	urgent	ADJ
gujaf-427	215	7	as	as	ADP
gujaf-427	215	8	a	a	DET
gujaf-427	215	9	form	form	NOUN
gujaf-427	215	10	of	of	ADP
gujaf-427	215	11	accountability	accountability	NOUN
gujaf-427	215	12	to	to	ADP
gujaf-427	215	13	all	all	DET
gujaf-427	215	14	stakeholders	stakeholder	NOUN
gujaf-427	215	15	,	,	PUNCT
gujaf-427	215	16	especially	especially	ADV
gujaf-427	215	17	allah	allah	PROPN
gujaf-427	215	18	ta'ala	ta'ala	PROPN
gujaf-427	215	19	.	.	PUNCT
gujaf-427	216	1	financial	financial	ADJ
gujaf-427	216	2	management	management	NOUN
gujaf-427	216	3	,	,	PUNCT
gujaf-427	216	4	financial	financial	ADJ
gujaf-427	216	5	accountability	accountability	NOUN
gujaf-427	216	6	,	,	PUNCT
gujaf-427	216	7	transparency	transparency	NOUN
gujaf-427	216	8	,	,	PUNCT
gujaf-427	216	9	and	and	CCONJ
gujaf-427	216	10	good	good	ADJ
gujaf-427	216	11	internal	internal	ADJ
gujaf-427	216	12	control	control	NOUN
gujaf-427	216	13	are	be	AUX
gujaf-427	216	14	carried	carry	VERB
gujaf-427	216	15	out	out	ADP
gujaf-427	216	16	to	to	PART
gujaf-427	216	17	prevent	prevent	VERB
gujaf-427	216	18	potential	potential	ADJ
gujaf-427	216	19	fraud	fraud	NOUN
gujaf-427	216	20	that	that	PRON
gujaf-427	216	21	can	can	AUX
gujaf-427	216	22	harm	harm	VERB
gujaf-427	216	23	the	the	DET
gujaf-427	216	24	organization	organization	NOUN
gujaf-427	216	25	and	and	CCONJ
gujaf-427	216	26	maintain	maintain	VERB
gujaf-427	216	27	public	public	ADJ
gujaf-427	216	28	trust	trust	NOUN
gujaf-427	216	29	.	.	PUNCT
gujaf-427	217	1	tsa	tsa	NOUN
gujaf-427	217	2	and	and	CCONJ
gujaf-427	217	3	accountability	accountability	NOUN
gujaf-427	217	4	ewiwile	ewiwile	VERB
gujaf-427	217	5	et	et	PROPN
gujaf-427	217	6	al	al	PROPN
gujaf-427	217	7	.	.	PROPN
gujaf-427	218	1	(	(	PUNCT
gujaf-427	218	2	2024	2024	NUM
gujaf-427	218	3	)	)	PUNCT
gujaf-427	218	4	examined	examine	VERB
gujaf-427	218	5	the	the	DET
gujaf-427	218	6	impact	impact	NOUN
gujaf-427	218	7	of	of	ADP
gujaf-427	218	8	preand	preand	NOUN
gujaf-427	218	9	post	post	ADJ
gujaf-427	218	10	-	-	ADJ
gujaf-427	218	11	tsa	tsa	ADJ
gujaf-427	218	12	implementation	implementation	NOUN
gujaf-427	218	13	on	on	ADP
gujaf-427	218	14	nigeria	nigeria	PROPN
gujaf-427	218	15	’s	’s	PART
gujaf-427	218	16	macroeconomic	macroeconomic	ADJ
gujaf-427	218	17	performance	performance	NOUN
gujaf-427	218	18	.	.	PUNCT
gujaf-427	219	1	robust	robust	ADJ
gujaf-427	219	2	regression	regression	NOUN
gujaf-427	219	3	estimates	estimate	NOUN
gujaf-427	219	4	were	be	AUX
gujaf-427	219	5	used	use	VERB
gujaf-427	219	6	to	to	PART
gujaf-427	219	7	analyze	analyze	VERB
gujaf-427	219	8	the	the	DET
gujaf-427	219	9	sensitivity	sensitivity	NOUN
gujaf-427	219	10	of	of	ADP
gujaf-427	219	11	preand	preand	NOUN
gujaf-427	219	12	post	post	ADJ
gujaf-427	219	13	-	-	ADJ
gujaf-427	219	14	tsa	tsa	ADJ
gujaf-427	219	15	periods	period	NOUN
gujaf-427	219	16	to	to	ADP
gujaf-427	219	17	three	three	NUM
gujaf-427	219	18	macroeconomic	macroeconomic	ADJ
gujaf-427	219	19	performance	performance	NOUN
gujaf-427	219	20	measures	measure	NOUN
gujaf-427	219	21	in	in	ADP
gujaf-427	219	22	nigeria	nigeria	PRON
gujaf-427	219	23	between	between	ADP
gujaf-427	219	24	2007	2007	NUM
gujaf-427	219	25	and	and	CCONJ
gujaf-427	219	26	2014	2014	NUM
gujaf-427	219	27	,	,	PUNCT
gujaf-427	219	28	and	and	CCONJ
gujaf-427	219	29	2015	2015	NUM
gujaf-427	219	30	and	and	CCONJ
gujaf-427	219	31	2022	2022	NUM
gujaf-427	219	32	,	,	PUNCT
gujaf-427	219	33	respectively	respectively	ADV
gujaf-427	219	34	.	.	PUNCT
gujaf-427	220	1	meanwhile	meanwhile	ADV
gujaf-427	220	2	,	,	PUNCT
gujaf-427	220	3	a	a	DET
gujaf-427	220	4	paired	pair	VERB
gujaf-427	220	5	sample	sample	NOUN
gujaf-427	220	6	t	t	PROPN
gujaf-427	220	7	-	-	PUNCT
gujaf-427	220	8	test	test	NOUN
gujaf-427	220	9	was	be	AUX
gujaf-427	220	10	employed	employ	VERB
gujaf-427	220	11	to	to	PART
gujaf-427	220	12	determine	determine	VERB
gujaf-427	220	13	whether	whether	SCONJ
gujaf-427	220	14	the	the	DET
gujaf-427	220	15	mean	mean	ADJ
gujaf-427	220	16	values	value	NOUN
gujaf-427	220	17	of	of	ADP
gujaf-427	220	18	government	government	NOUN
gujaf-427	220	19	total	total	NOUN
gujaf-427	220	20	revenue	revenue	NOUN
gujaf-427	220	21	,	,	PUNCT
gujaf-427	220	22	exchange	exchange	NOUN
gujaf-427	220	23	rate	rate	NOUN
gujaf-427	220	24	,	,	PUNCT
gujaf-427	220	25	interest	interest	NOUN
gujaf-427	220	26	rate	rate	NOUN
gujaf-427	220	27	,	,	PUNCT
gujaf-427	220	28	and	and	CCONJ
gujaf-427	220	29	per	per	ADP
gujaf-427	220	30	capita	capita	NOUN
gujaf-427	220	31	income	income	NOUN
gujaf-427	220	32	differed	differ	VERB
gujaf-427	220	33	significantly	significantly	ADV
gujaf-427	220	34	.	.	PUNCT
gujaf-427	221	1	the	the	DET
gujaf-427	221	2	federal	federal	ADJ
gujaf-427	221	3	government	government	NOUN
gujaf-427	221	4	's	's	PART
gujaf-427	221	5	aggregate	aggregate	ADJ
gujaf-427	221	6	revenue	revenue	NOUN
gujaf-427	221	7	significantly	significantly	ADV
gujaf-427	221	8	influences	influence	VERB
gujaf-427	221	9	nigeria	nigeria	PROPN
gujaf-427	221	10	's	's	PART
gujaf-427	221	11	macroeconomic	macroeconomic	ADJ
gujaf-427	221	12	performance	performance	NOUN
gujaf-427	221	13	.	.	PUNCT
gujaf-427	222	1	the	the	DET
gujaf-427	222	2	mean	mean	ADJ
gujaf-427	222	3	gtr	gtr	NOUN
gujaf-427	222	4	increased	increase	VERB
gujaf-427	222	5	from	from	ADP
gujaf-427	222	6	$	$	SYM
gujaf-427	222	7	8565.95	8565.95	NUM
gujaf-427	222	8	billion	billion	NUM
gujaf-427	222	9	in	in	ADP
gujaf-427	222	10	the	the	DET
gujaf-427	222	11	pre	pre	ADJ
gujaf-427	222	12	-	-	ADJ
gujaf-427	222	13	tsa	tsa	ADJ
gujaf-427	222	14	period	period	NOUN
gujaf-427	222	15	to	to	ADP
gujaf-427	222	16	$	$	SYM
gujaf-427	222	17	9151.93	9151.93	NUM
gujaf-427	222	18	billion	billion	NUM
gujaf-427	222	19	in	in	ADP
gujaf-427	222	20	the	the	DET
gujaf-427	222	21	posttsa	posttsa	NOUN
gujaf-427	222	22	period	period	NOUN
gujaf-427	222	23	,	,	PUNCT
gujaf-427	222	24	but	but	CCONJ
gujaf-427	222	25	the	the	DET
gujaf-427	222	26	increase	increase	NOUN
gujaf-427	222	27	was	be	AUX
gujaf-427	222	28	not	not	PART
gujaf-427	222	29	statistically	statistically	ADV
gujaf-427	222	30	significant	significant	ADJ
gujaf-427	222	31	.	.	PUNCT
gujaf-427	223	1	similarly	similarly	ADV
gujaf-427	223	2	,	,	PUNCT
gujaf-427	223	3	eyamu	eyamu	PROPN
gujaf-427	223	4	et	et	PROPN
gujaf-427	223	5	al	al	PROPN
gujaf-427	223	6	.	.	PROPN
gujaf-427	224	1	(	(	PUNCT
gujaf-427	224	2	2024	2024	NUM
gujaf-427	224	3	)	)	PUNCT
gujaf-427	224	4	undertook	undertake	VERB
gujaf-427	224	5	to	to	PART
gujaf-427	224	6	examine	examine	VERB
gujaf-427	224	7	the	the	DET
gujaf-427	224	8	effect	effect	NOUN
gujaf-427	224	9	of	of	ADP
gujaf-427	224	10	the	the	DET
gujaf-427	224	11	treasury	treasury	PROPN
gujaf-427	224	12	single	single	ADJ
gujaf-427	224	13	account	account	NOUN
gujaf-427	224	14	(	(	PUNCT
gujaf-427	224	15	tsa	tsa	PROPN
gujaf-427	224	16	)	)	PUNCT
gujaf-427	224	17	and	and	CCONJ
gujaf-427	224	18	operating	operating	NOUN
gujaf-427	224	19	efficiencies	efficiency	NOUN
gujaf-427	224	20	of	of	ADP
gujaf-427	224	21	local	local	ADJ
gujaf-427	224	22	government	government	NOUN
gujaf-427	224	23	councils	council	NOUN
gujaf-427	224	24	in	in	ADP
gujaf-427	224	25	nigeria	nigeria	PROPN
gujaf-427	224	26	.	.	PUNCT
gujaf-427	225	1	secondary	secondary	ADJ
gujaf-427	225	2	data	datum	NOUN
gujaf-427	225	3	were	be	AUX
gujaf-427	225	4	obtained	obtain	VERB
gujaf-427	225	5	from	from	ADP
gujaf-427	225	6	the	the	DET
gujaf-427	225	7	federal	federal	ADJ
gujaf-427	225	8	inland	inland	PROPN
gujaf-427	225	9	revenue	revenue	NOUN
gujaf-427	225	10	service	service	NOUN
gujaf-427	225	11	and	and	CCONJ
gujaf-427	225	12	the	the	DET
gujaf-427	225	13	cbn	cbn	PROPN
gujaf-427	225	14	statistical	statistical	ADJ
gujaf-427	225	15	bulletin	bulletin	NOUN
gujaf-427	225	16	from	from	ADP
gujaf-427	225	17	2013	2013	NUM
gujaf-427	225	18	to	to	ADP
gujaf-427	225	19	2022	2022	NUM
gujaf-427	225	20	.	.	PUNCT
gujaf-427	226	1	data	datum	NOUN
gujaf-427	226	2	obtained	obtain	VERB
gujaf-427	226	3	were	be	AUX
gujaf-427	226	4	analyzed	analyze	VERB
gujaf-427	226	5	using	use	VERB
gujaf-427	226	6	descriptive	descriptive	ADJ
gujaf-427	226	7	analysis	analysis	NOUN
gujaf-427	226	8	,	,	PUNCT
gujaf-427	226	9	correlation	correlation	NOUN
gujaf-427	226	10	analysis	analysis	NOUN
gujaf-427	226	11	,	,	PUNCT
gujaf-427	226	12	and	and	CCONJ
gujaf-427	226	13	a	a	DET
gujaf-427	226	14	multi	multi	ADJ
gujaf-427	226	15	-	-	ADJ
gujaf-427	226	16	collinearity	collinearity	ADJ
gujaf-427	226	17	test	test	NOUN
gujaf-427	226	18	.	.	PUNCT
gujaf-427	227	1	an	an	DET
gujaf-427	227	2	e	e	NOUN
gujaf-427	227	3	-	-	ADJ
gujaf-427	227	4	view	view	ADJ
gujaf-427	227	5	software	software	NOUN
gujaf-427	227	6	package	package	NOUN
gujaf-427	227	7	was	be	AUX
gujaf-427	227	8	used	use	VERB
gujaf-427	227	9	to	to	PART
gujaf-427	227	10	measure	measure	VERB
gujaf-427	227	11	the	the	DET
gujaf-427	227	12	tsa	tsa	NOUN
gujaf-427	227	13	and	and	CCONJ
gujaf-427	227	14	operating	operating	NOUN
gujaf-427	227	15	efficiency	efficiency	NOUN
gujaf-427	227	16	of	of	ADP
gujaf-427	227	17	local	local	ADJ
gujaf-427	227	18	government	government	NOUN
gujaf-427	227	19	councils	council	NOUN
gujaf-427	227	20	in	in	ADP
gujaf-427	227	21	nigeria	nigeria	PROPN
gujaf-427	227	22	.	.	PUNCT
gujaf-427	228	1	their	their	PRON
gujaf-427	228	2	findings	finding	NOUN
gujaf-427	228	3	show	show	VERB
gujaf-427	228	4	that	that	SCONJ
gujaf-427	228	5	tsa	tsa	NOUN
gujaf-427	228	6	considerably	considerably	ADV
gujaf-427	228	7	affects	affect	VERB
gujaf-427	228	8	the	the	DET
gujaf-427	228	9	efficiency	efficiency	NOUN
gujaf-427	228	10	of	of	ADP
gujaf-427	228	11	lgas	lgas	NOUN
gujaf-427	228	12	in	in	ADP
gujaf-427	228	13	nigeria	nigeria	PROPN
gujaf-427	228	14	.	.	PUNCT
gujaf-427	229	1	sadiq	sadiq	PROPN
gujaf-427	229	2	et	et	PROPN
gujaf-427	229	3	al	al	PROPN
gujaf-427	229	4	.	.	PROPN
gujaf-427	230	1	(	(	PUNCT
gujaf-427	230	2	2024	2024	NUM
gujaf-427	230	3	)	)	PUNCT
gujaf-427	230	4	examined	examine	VERB
gujaf-427	230	5	the	the	DET
gujaf-427	230	6	impact	impact	NOUN
gujaf-427	230	7	of	of	ADP
gujaf-427	230	8	the	the	DET
gujaf-427	230	9	treasury	treasury	PROPN
gujaf-427	230	10	single	single	ADJ
gujaf-427	230	11	account	account	NOUN
gujaf-427	230	12	(	(	PUNCT
gujaf-427	230	13	tsa	tsa	NOUN
gujaf-427	230	14	)	)	PUNCT
gujaf-427	230	15	policy	policy	NOUN
gujaf-427	230	16	on	on	ADP
gujaf-427	230	17	the	the	DET
gujaf-427	230	18	revenues	revenue	NOUN
gujaf-427	230	19	of	of	ADP
gujaf-427	230	20	the	the	DET
gujaf-427	230	21	university	university	PROPN
gujaf-427	230	22	of	of	ADP
gujaf-427	230	23	jos	jos	PROPN
gujaf-427	230	24	and	and	CCONJ
gujaf-427	230	25	its	its	PRON
gujaf-427	230	26	role	role	NOUN
gujaf-427	230	27	in	in	ADP
gujaf-427	230	28	reconciling	reconcile	VERB
gujaf-427	230	29	fund	fund	NOUN
gujaf-427	230	30	balance	balance	NOUN
gujaf-427	230	31	differences	difference	NOUN
gujaf-427	230	32	between	between	ADP
gujaf-427	230	33	the	the	DET
gujaf-427	230	34	government	government	NOUN
gujaf-427	230	35	and	and	CCONJ
gujaf-427	230	36	the	the	DET
gujaf-427	230	37	university	university	NOUN
gujaf-427	230	38	.	.	PUNCT
gujaf-427	231	1	their	their	PRON
gujaf-427	231	2	study	study	NOUN
gujaf-427	231	3	employed	employ	VERB
gujaf-427	231	4	a	a	DET
gujaf-427	231	5	descriptive	descriptive	ADJ
gujaf-427	231	6	survey	survey	NOUN
gujaf-427	231	7	design	design	NOUN
gujaf-427	231	8	.	.	PUNCT
gujaf-427	232	1	structured	structured	ADJ
gujaf-427	232	2	interviews	interview	NOUN
gujaf-427	232	3	were	be	AUX
gujaf-427	232	4	conducted	conduct	VERB
gujaf-427	232	5	with	with	ADP
gujaf-427	232	6	key	key	ADJ
gujaf-427	232	7	stakeholders	stakeholder	NOUN
gujaf-427	232	8	to	to	PART
gujaf-427	232	9	gather	gather	VERB
gujaf-427	232	10	qualitative	qualitative	ADJ
gujaf-427	232	11	insights	insight	NOUN
gujaf-427	232	12	into	into	ADP
gujaf-427	232	13	the	the	DET
gujaf-427	232	14	impact	impact	NOUN
gujaf-427	232	15	of	of	ADP
gujaf-427	232	16	the	the	DET
gujaf-427	232	17	tsa	tsa	NOUN
gujaf-427	232	18	policy	policy	NOUN
gujaf-427	232	19	;	;	PUNCT
gujaf-427	232	20	data	datum	NOUN
gujaf-427	232	21	were	be	AUX
gujaf-427	232	22	analyzed	analyze	VERB
gujaf-427	232	23	using	use	VERB
gujaf-427	232	24	statistical	statistical	ADJ
gujaf-427	232	25	techniques	technique	NOUN
gujaf-427	232	26	,	,	PUNCT
gujaf-427	232	27	such	such	ADJ
gujaf-427	232	28	as	as	ADP
gujaf-427	232	29	descriptive	descriptive	ADJ
gujaf-427	232	30	statistics	statistic	NOUN
gujaf-427	232	31	and	and	CCONJ
gujaf-427	232	32	simple	simple	ADJ
gujaf-427	232	33	percentages	percentage	NOUN
gujaf-427	232	34	,	,	PUNCT
gujaf-427	232	35	to	to	PART
gujaf-427	232	36	identify	identify	VERB
gujaf-427	232	37	trends	trend	NOUN
gujaf-427	232	38	and	and	CCONJ
gujaf-427	232	39	correlations	correlation	NOUN
gujaf-427	232	40	.	.	PUNCT
gujaf-427	233	1	their	their	PRON
gujaf-427	233	2	findings	finding	NOUN
gujaf-427	233	3	gusau	gusau	ADJ
gujaf-427	233	4	journal	journal	NOUN
gujaf-427	233	5	of	of	ADP
gujaf-427	233	6	accounting	accounting	NOUN
gujaf-427	233	7	and	and	CCONJ
gujaf-427	233	8	finance	finance	NOUN
gujaf-427	233	9	,	,	PUNCT
gujaf-427	233	10	vol.6	vol.6	PROPN
gujaf-427	233	11	,	,	PUNCT
gujaf-427	233	12	issue	issue	NOUN
gujaf-427	233	13	2	2	NUM
gujaf-427	233	14	,	,	PUNCT
gujaf-427	233	15	april	april	PROPN
gujaf-427	233	16	,	,	PUNCT
gujaf-427	233	17	2025	2025	NUM
gujaf-427	233	18	253	253	NUM
gujaf-427	233	19	provided	provide	VERB
gujaf-427	233	20	insights	insight	NOUN
gujaf-427	233	21	into	into	ADP
gujaf-427	233	22	financial	financial	ADJ
gujaf-427	233	23	management	management	NOUN
gujaf-427	233	24	,	,	PUNCT
gujaf-427	233	25	transparency	transparency	NOUN
gujaf-427	233	26	,	,	PUNCT
gujaf-427	233	27	and	and	CCONJ
gujaf-427	233	28	accountability	accountability	NOUN
gujaf-427	233	29	within	within	ADP
gujaf-427	233	30	the	the	DET
gujaf-427	233	31	university	university	NOUN
gujaf-427	233	32	.	.	PUNCT
gujaf-427	234	1	gifmis	gifmis	PROPN
gujaf-427	234	2	and	and	CCONJ
gujaf-427	234	3	accountability	accountability	NOUN
gujaf-427	234	4	with	with	ADP
gujaf-427	234	5	an	an	DET
gujaf-427	234	6	emphasis	emphasis	NOUN
gujaf-427	234	7	on	on	ADP
gujaf-427	234	8	the	the	DET
gujaf-427	234	9	timeliness	timeliness	NOUN
gujaf-427	234	10	and	and	CCONJ
gujaf-427	234	11	transparency	transparency	NOUN
gujaf-427	234	12	of	of	ADP
gujaf-427	234	13	financial	financial	ADJ
gujaf-427	234	14	reporting	reporting	NOUN
gujaf-427	234	15	,	,	PUNCT
gujaf-427	234	16	anadebe	anadebe	NOUN
gujaf-427	234	17	and	and	CCONJ
gujaf-427	234	18	onuora	onuora	NOUN
gujaf-427	234	19	(	(	PUNCT
gujaf-427	234	20	2024	2024	NUM
gujaf-427	234	21	)	)	PUNCT
gujaf-427	234	22	investigate	investigate	VERB
gujaf-427	234	23	how	how	SCONJ
gujaf-427	234	24	the	the	DET
gujaf-427	234	25	government	government	NOUN
gujaf-427	234	26	integrated	integrate	VERB
gujaf-427	234	27	financial	financial	ADJ
gujaf-427	234	28	management	management	NOUN
gujaf-427	234	29	information	information	NOUN
gujaf-427	234	30	system	system	NOUN
gujaf-427	234	31	(	(	PUNCT
gujaf-427	234	32	gifmis	gifmis	NOUN
gujaf-427	234	33	)	)	PUNCT
gujaf-427	234	34	affects	affect	VERB
gujaf-427	234	35	financial	financial	ADJ
gujaf-427	234	36	responsibility	responsibility	NOUN
gujaf-427	234	37	in	in	ADP
gujaf-427	234	38	nigerian	nigerian	ADJ
gujaf-427	234	39	ministries	ministry	NOUN
gujaf-427	234	40	.	.	PUNCT
gujaf-427	235	1	115	115	NUM
gujaf-427	235	2	senior	senior	ADJ
gujaf-427	235	3	employees	employee	NOUN
gujaf-427	235	4	from	from	ADP
gujaf-427	235	5	several	several	ADJ
gujaf-427	235	6	ministries	ministry	NOUN
gujaf-427	235	7	in	in	ADP
gujaf-427	235	8	abuja	abuja	PROPN
gujaf-427	235	9	provided	provide	VERB
gujaf-427	235	10	data	datum	NOUN
gujaf-427	235	11	for	for	ADP
gujaf-427	235	12	the	the	DET
gujaf-427	235	13	study	study	NOUN
gujaf-427	235	14	using	use	VERB
gujaf-427	235	15	a	a	DET
gujaf-427	235	16	quantitative	quantitative	ADJ
gujaf-427	235	17	survey	survey	NOUN
gujaf-427	235	18	approach	approach	NOUN
gujaf-427	235	19	.	.	PUNCT
gujaf-427	236	1	the	the	DET
gujaf-427	236	2	research	research	NOUN
gujaf-427	236	3	evaluated	evaluate	VERB
gujaf-427	236	4	the	the	DET
gujaf-427	236	5	gifmis	gifmis	PROPN
gujaf-427	236	6	deployment	deployment	NOUN
gujaf-427	236	7	using	use	VERB
gujaf-427	236	8	standardized	standardized	ADJ
gujaf-427	236	9	questionnaires	questionnaire	NOUN
gujaf-427	236	10	with	with	ADP
gujaf-427	236	11	a	a	DET
gujaf-427	236	12	five	five	NUM
gujaf-427	236	13	-	-	PUNCT
gujaf-427	236	14	point	point	NOUN
gujaf-427	236	15	likert	likert	ADJ
gujaf-427	236	16	scale	scale	NOUN
gujaf-427	236	17	.	.	PUNCT
gujaf-427	237	1	inferential	inferential	ADJ
gujaf-427	237	2	statistics	statistic	NOUN
gujaf-427	237	3	and	and	CCONJ
gujaf-427	237	4	linear	linear	ADJ
gujaf-427	237	5	regression	regression	NOUN
gujaf-427	237	6	methods	method	NOUN
gujaf-427	237	7	were	be	AUX
gujaf-427	237	8	used	use	VERB
gujaf-427	237	9	to	to	PART
gujaf-427	237	10	assess	assess	VERB
gujaf-427	237	11	the	the	DET
gujaf-427	237	12	data	datum	NOUN
gujaf-427	237	13	,	,	PUNCT
gujaf-427	237	14	and	and	CCONJ
gujaf-427	237	15	their	their	PRON
gujaf-427	237	16	findings	finding	NOUN
gujaf-427	237	17	showed	show	VERB
gujaf-427	237	18	that	that	SCONJ
gujaf-427	237	19	gifmis	gifmis	NOUN
gujaf-427	237	20	significantly	significantly	ADV
gujaf-427	237	21	improved	improve	VERB
gujaf-427	237	22	the	the	DET
gujaf-427	237	23	timeliness	timeliness	NOUN
gujaf-427	237	24	and	and	CCONJ
gujaf-427	237	25	transparency	transparency	NOUN
gujaf-427	237	26	of	of	ADP
gujaf-427	237	27	financial	financial	ADJ
gujaf-427	237	28	reporting	reporting	NOUN
gujaf-427	237	29	inside	inside	ADP
gujaf-427	237	30	ministries	ministry	NOUN
gujaf-427	237	31	.	.	PUNCT
gujaf-427	238	1	the	the	DET
gujaf-427	238	2	impact	impact	NOUN
gujaf-427	238	3	of	of	ADP
gujaf-427	238	4	financial	financial	ADJ
gujaf-427	238	5	management	management	NOUN
gujaf-427	238	6	changes	change	NOUN
gujaf-427	238	7	in	in	ADP
gujaf-427	238	8	the	the	DET
gujaf-427	238	9	public	public	ADJ
gujaf-427	238	10	sector	sector	NOUN
gujaf-427	238	11	,	,	PUNCT
gujaf-427	238	12	such	such	ADJ
gujaf-427	238	13	as	as	ADP
gujaf-427	238	14	the	the	DET
gujaf-427	238	15	government	government	NOUN
gujaf-427	238	16	integrated	integrate	VERB
gujaf-427	238	17	financial	financial	ADJ
gujaf-427	238	18	management	management	NOUN
gujaf-427	238	19	information	information	NOUN
gujaf-427	238	20	system	system	NOUN
gujaf-427	238	21	(	(	PUNCT
gujaf-427	238	22	gifmis	gifmis	PROPN
gujaf-427	238	23	)	)	PUNCT
gujaf-427	238	24	and	and	CCONJ
gujaf-427	238	25	the	the	DET
gujaf-427	238	26	integrated	integrate	VERB
gujaf-427	238	27	personnel	personnel	NOUN
gujaf-427	238	28	and	and	CCONJ
gujaf-427	238	29	payroll	payroll	NOUN
gujaf-427	238	30	information	information	NOUN
gujaf-427	238	31	system	system	NOUN
gujaf-427	238	32	(	(	PUNCT
gujaf-427	238	33	ippis	ippis	PROPN
gujaf-427	238	34	)	)	PUNCT
gujaf-427	238	35	,	,	PUNCT
gujaf-427	238	36	on	on	ADP
gujaf-427	238	37	government	government	NOUN
gujaf-427	238	38	spending	spending	NOUN
gujaf-427	238	39	in	in	ADP
gujaf-427	238	40	nigeria	nigeria	PROPN
gujaf-427	238	41	is	be	AUX
gujaf-427	238	42	examined	examine	VERB
gujaf-427	238	43	by	by	ADP
gujaf-427	238	44	court	court	NOUN
gujaf-427	238	45	and	and	CCONJ
gujaf-427	238	46	iwedi	iwedi	PROPN
gujaf-427	238	47	(	(	PUNCT
gujaf-427	238	48	2024	2024	NUM
gujaf-427	238	49	)	)	PUNCT
gujaf-427	238	50	.	.	PUNCT
gujaf-427	239	1	the	the	DET
gujaf-427	239	2	technique	technique	NOUN
gujaf-427	239	3	,	,	PUNCT
gujaf-427	239	4	which	which	PRON
gujaf-427	239	5	focused	focus	VERB
gujaf-427	239	6	on	on	ADP
gujaf-427	239	7	16	16	NUM
gujaf-427	239	8	years	year	NOUN
gujaf-427	239	9	of	of	ADP
gujaf-427	239	10	data	datum	NOUN
gujaf-427	239	11	from	from	ADP
gujaf-427	239	12	federal	federal	ADJ
gujaf-427	239	13	ministries	ministry	NOUN
gujaf-427	239	14	,	,	PUNCT
gujaf-427	239	15	combines	combine	VERB
gujaf-427	239	16	survey	survey	NOUN
gujaf-427	239	17	research	research	NOUN
gujaf-427	239	18	and	and	CCONJ
gujaf-427	239	19	secondary	secondary	ADJ
gujaf-427	239	20	data	datum	NOUN
gujaf-427	239	21	analysis	analysis	NOUN
gujaf-427	239	22	.	.	PUNCT
gujaf-427	240	1	the	the	DET
gujaf-427	240	2	data	datum	NOUN
gujaf-427	240	3	were	be	AUX
gujaf-427	240	4	analyzed	analyze	VERB
gujaf-427	240	5	using	use	VERB
gujaf-427	240	6	regression	regression	NOUN
gujaf-427	240	7	analysis	analysis	NOUN
gujaf-427	240	8	and	and	CCONJ
gujaf-427	240	9	descriptive	descriptive	ADJ
gujaf-427	240	10	statistics	statistic	NOUN
gujaf-427	240	11	.	.	PUNCT
gujaf-427	241	1	the	the	DET
gujaf-427	241	2	data	datum	NOUN
gujaf-427	241	3	points	point	VERB
gujaf-427	241	4	to	to	ADP
gujaf-427	241	5	conflicting	conflict	VERB
gujaf-427	241	6	conclusions	conclusion	NOUN
gujaf-427	241	7	about	about	ADP
gujaf-427	241	8	how	how	SCONJ
gujaf-427	241	9	gifmis	gifmis	ADJ
gujaf-427	241	10	and	and	CCONJ
gujaf-427	241	11	ippis	ippis	PROPN
gujaf-427	241	12	affect	affect	VERB
gujaf-427	241	13	government	government	NOUN
gujaf-427	241	14	spending	spending	NOUN
gujaf-427	241	15	,	,	PUNCT
gujaf-427	241	16	with	with	ADP
gujaf-427	241	17	hints	hint	NOUN
gujaf-427	241	18	of	of	ADP
gujaf-427	241	19	possible	possible	ADJ
gujaf-427	241	20	impacts	impact	NOUN
gujaf-427	241	21	but	but	CCONJ
gujaf-427	241	22	no	no	DET
gujaf-427	241	23	clear	clear	ADJ
gujaf-427	241	24	statistical	statistical	ADJ
gujaf-427	241	25	significance	significance	NOUN
gujaf-427	241	26	.	.	PUNCT
gujaf-427	242	1	chukwudum	chukwudum	NOUN
gujaf-427	242	2	and	and	CCONJ
gujaf-427	242	3	joshua	joshua	PROPN
gujaf-427	242	4	(	(	PUNCT
gujaf-427	242	5	2024	2024	NUM
gujaf-427	242	6	)	)	PUNCT
gujaf-427	242	7	examined	examine	VERB
gujaf-427	242	8	how	how	SCONJ
gujaf-427	242	9	government	government	NOUN
gujaf-427	242	10	public	public	ADJ
gujaf-427	242	11	reforms	reform	NOUN
gujaf-427	242	12	affected	affect	VERB
gujaf-427	242	13	nigeria	nigeria	PROPN
gujaf-427	242	14	's	's	PART
gujaf-427	242	15	economic	economic	ADJ
gujaf-427	242	16	growth	growth	NOUN
gujaf-427	242	17	from	from	ADP
gujaf-427	242	18	2013	2013	NUM
gujaf-427	242	19	to	to	ADP
gujaf-427	242	20	2022	2022	NUM
gujaf-427	242	21	.	.	PUNCT
gujaf-427	243	1	a	a	DET
gujaf-427	243	2	descriptive	descriptive	ADJ
gujaf-427	243	3	quasi	quasi	ADJ
gujaf-427	243	4	-	-	ADJ
gujaf-427	243	5	experimental	experimental	ADJ
gujaf-427	243	6	approach	approach	NOUN
gujaf-427	243	7	was	be	AUX
gujaf-427	243	8	used	use	VERB
gujaf-427	243	9	in	in	ADP
gujaf-427	243	10	their	their	PRON
gujaf-427	243	11	investigation	investigation	NOUN
gujaf-427	243	12	.	.	PUNCT
gujaf-427	244	1	at	at	ADP
gujaf-427	244	2	a	a	DET
gujaf-427	244	3	significant	significant	ADJ
gujaf-427	244	4	level	level	NOUN
gujaf-427	244	5	of	of	ADP
gujaf-427	244	6	0.05	0.05	NUM
gujaf-427	244	7	%	%	NOUN
gujaf-427	244	8	,	,	PUNCT
gujaf-427	244	9	hypotheses	hypothesis	NOUN
gujaf-427	244	10	were	be	AUX
gujaf-427	244	11	examined	examine	VERB
gujaf-427	244	12	.	.	PUNCT
gujaf-427	245	1	according	accord	VERB
gujaf-427	245	2	to	to	ADP
gujaf-427	245	3	their	their	PRON
gujaf-427	245	4	findings	finding	NOUN
gujaf-427	245	5	,	,	PUNCT
gujaf-427	245	6	nigeria	nigeria	PROPN
gujaf-427	245	7	's	's	PART
gujaf-427	245	8	economic	economic	ADJ
gujaf-427	245	9	growth	growth	NOUN
gujaf-427	245	10	has	have	AUX
gujaf-427	245	11	positively	positively	ADV
gujaf-427	245	12	and	and	CCONJ
gujaf-427	245	13	significantly	significantly	ADV
gujaf-427	245	14	impacted	impact	VERB
gujaf-427	245	15	the	the	DET
gujaf-427	245	16	government	government	NOUN
gujaf-427	245	17	-	-	PUNCT
gujaf-427	245	18	integrated	integrate	VERB
gujaf-427	245	19	financial	financial	ADJ
gujaf-427	245	20	management	management	NOUN
gujaf-427	245	21	information	information	NOUN
gujaf-427	245	22	system	system	NOUN
gujaf-427	245	23	's	's	PART
gujaf-427	245	24	public	public	ADJ
gujaf-427	245	25	sector	sector	NOUN
gujaf-427	245	26	reform	reform	NOUN
gujaf-427	245	27	initiatives	initiative	NOUN
gujaf-427	245	28	.	.	PUNCT
gujaf-427	246	1	moreover	moreover	ADV
gujaf-427	246	2	,	,	PUNCT
gujaf-427	246	3	nkem	nkem	NOUN
gujaf-427	246	4	and	and	CCONJ
gujaf-427	246	5	onuorah	onuorah	PROPN
gujaf-427	246	6	(	(	PUNCT
gujaf-427	246	7	2024	2024	NUM
gujaf-427	246	8	)	)	PUNCT
gujaf-427	246	9	investigated	investigate	VERB
gujaf-427	246	10	how	how	SCONJ
gujaf-427	246	11	nigeria	nigeria	PROPN
gujaf-427	246	12	's	's	PART
gujaf-427	246	13	economic	economic	ADJ
gujaf-427	246	14	development	development	NOUN
gujaf-427	246	15	from	from	ADP
gujaf-427	246	16	2012	2012	NUM
gujaf-427	246	17	to	to	ADP
gujaf-427	246	18	2023	2023	NUM
gujaf-427	246	19	was	be	AUX
gujaf-427	246	20	impacted	impact	VERB
gujaf-427	246	21	by	by	ADP
gujaf-427	246	22	financial	financial	ADJ
gujaf-427	246	23	reforms	reform	NOUN
gujaf-427	246	24	implemented	implement	VERB
gujaf-427	246	25	by	by	ADP
gujaf-427	246	26	the	the	DET
gujaf-427	246	27	federal	federal	ADJ
gujaf-427	246	28	government	government	NOUN
gujaf-427	246	29	.	.	PUNCT
gujaf-427	247	1	three	three	NUM
gujaf-427	247	2	hypotheses	hypothesis	NOUN
gujaf-427	247	3	were	be	AUX
gujaf-427	247	4	tested	test	VERB
gujaf-427	247	5	using	use	VERB
gujaf-427	247	6	a	a	DET
gujaf-427	247	7	descriptive	descriptive	ADJ
gujaf-427	247	8	design	design	NOUN
gujaf-427	247	9	with	with	ADP
gujaf-427	247	10	a	a	DET
gujaf-427	247	11	significance	significance	NOUN
gujaf-427	247	12	level	level	NOUN
gujaf-427	247	13	of	of	ADP
gujaf-427	247	14	0.05	0.05	NUM
gujaf-427	247	15	.	.	PUNCT
gujaf-427	248	1	the	the	DET
gujaf-427	248	2	government	government	NOUN
gujaf-427	248	3	integrated	integrate	VERB
gujaf-427	248	4	financial	financial	ADJ
gujaf-427	248	5	management	management	NOUN
gujaf-427	248	6	information	information	NOUN
gujaf-427	248	7	system	system	NOUN
gujaf-427	248	8	positively	positively	ADV
gujaf-427	248	9	and	and	CCONJ
gujaf-427	248	10	significantly	significantly	ADV
gujaf-427	248	11	impacts	impact	VERB
gujaf-427	248	12	nigeria	nigeria	PROPN
gujaf-427	248	13	's	's	PART
gujaf-427	248	14	economic	economic	ADJ
gujaf-427	248	15	development	development	NOUN
gujaf-427	248	16	.	.	PUNCT
gujaf-427	249	1	oluwagbade	oluwagbade	PROPN
gujaf-427	249	2	et	et	PROPN
gujaf-427	249	3	al	al	PROPN
gujaf-427	249	4	.	.	PROPN
gujaf-427	250	1	(	(	PUNCT
gujaf-427	250	2	2024	2024	NUM
gujaf-427	250	3	)	)	PUNCT
gujaf-427	250	4	examined	examine	VERB
gujaf-427	250	5	the	the	DET
gujaf-427	250	6	effects	effect	NOUN
gujaf-427	250	7	of	of	ADP
gujaf-427	250	8	public	public	ADJ
gujaf-427	250	9	sector	sector	NOUN
gujaf-427	250	10	financial	financial	ADJ
gujaf-427	250	11	reforms	reform	NOUN
gujaf-427	250	12	on	on	ADP
gujaf-427	250	13	the	the	DET
gujaf-427	250	14	performance	performance	NOUN
gujaf-427	250	15	of	of	ADP
gujaf-427	250	16	government	government	NOUN
gujaf-427	250	17	entities	entity	NOUN
gujaf-427	250	18	in	in	ADP
gujaf-427	250	19	nigeria	nigeria	PROPN
gujaf-427	250	20	.	.	PUNCT
gujaf-427	251	1	their	their	PRON
gujaf-427	251	2	study	study	NOUN
gujaf-427	251	3	employed	employ	VERB
gujaf-427	251	4	a	a	DET
gujaf-427	251	5	survey	survey	NOUN
gujaf-427	251	6	research	research	NOUN
gujaf-427	251	7	design	design	NOUN
gujaf-427	251	8	to	to	PART
gujaf-427	251	9	collect	collect	VERB
gujaf-427	251	10	data	datum	NOUN
gujaf-427	251	11	from	from	ADP
gujaf-427	251	12	306	306	NUM
gujaf-427	251	13	personnel	personnel	NOUN
gujaf-427	251	14	across	across	ADP
gujaf-427	251	15	188	188	NUM
gujaf-427	251	16	ministries	ministry	NOUN
gujaf-427	251	17	,	,	PUNCT
gujaf-427	251	18	departments	department	NOUN
gujaf-427	251	19	,	,	PUNCT
gujaf-427	251	20	and	and	CCONJ
gujaf-427	251	21	agencies	agency	NOUN
gujaf-427	251	22	(	(	PUNCT
gujaf-427	251	23	mdas	mdas	PROPN
gujaf-427	251	24	)	)	PUNCT
gujaf-427	251	25	in	in	ADP
gujaf-427	251	26	nigeria	nigeria	PROPN
gujaf-427	251	27	.	.	PUNCT
gujaf-427	252	1	ordered	order	VERB
gujaf-427	252	2	logistic	logistic	ADJ
gujaf-427	252	3	regression	regression	NOUN
gujaf-427	252	4	and	and	CCONJ
gujaf-427	252	5	ordinary	ordinary	ADJ
gujaf-427	252	6	least	least	ADJ
gujaf-427	252	7	squares	square	NOUN
gujaf-427	252	8	(	(	PUNCT
gujaf-427	252	9	ols	ol	NOUN
gujaf-427	252	10	)	)	PUNCT
gujaf-427	252	11	regression	regression	NOUN
gujaf-427	252	12	were	be	AUX
gujaf-427	252	13	employed	employ	VERB
gujaf-427	252	14	for	for	ADP
gujaf-427	252	15	data	datum	NOUN
gujaf-427	252	16	analysis	analysis	NOUN
gujaf-427	252	17	.	.	PUNCT
gujaf-427	253	1	their	their	PRON
gujaf-427	253	2	study	study	NOUN
gujaf-427	253	3	found	find	VERB
gujaf-427	253	4	that	that	SCONJ
gujaf-427	253	5	gifmis	gifmis	ADJ
gujaf-427	253	6	and	and	CCONJ
gujaf-427	253	7	financial	financial	ADJ
gujaf-427	253	8	planning	planning	NOUN
gujaf-427	253	9	reforms	reform	NOUN
gujaf-427	253	10	(	(	PUNCT
gujaf-427	253	11	budgetary	budgetary	ADJ
gujaf-427	253	12	control	control	NOUN
gujaf-427	253	13	)	)	PUNCT
gujaf-427	253	14	significantly	significantly	ADV
gujaf-427	253	15	enhanced	enhance	VERB
gujaf-427	253	16	the	the	DET
gujaf-427	253	17	financial	financial	ADJ
gujaf-427	253	18	performance	performance	NOUN
gujaf-427	253	19	of	of	ADP
gujaf-427	253	20	government	government	NOUN
gujaf-427	253	21	entities	entity	NOUN
gujaf-427	253	22	in	in	ADP
gujaf-427	253	23	nigeria	nigeria	PROPN
gujaf-427	253	24	.	.	PUNCT
gujaf-427	254	1	the	the	DET
gujaf-427	254	2	literature	literature	NOUN
gujaf-427	254	3	on	on	ADP
gujaf-427	254	4	the	the	DET
gujaf-427	254	5	peculiar	peculiar	ADJ
gujaf-427	254	6	challenges	challenge	NOUN
gujaf-427	254	7	and	and	CCONJ
gujaf-427	254	8	efficiency	efficiency	NOUN
gujaf-427	254	9	of	of	ADP
gujaf-427	254	10	cash	cash	NOUN
gujaf-427	254	11	management	management	NOUN
gujaf-427	254	12	policies	policy	NOUN
gujaf-427	254	13	in	in	ADP
gujaf-427	254	14	federal	federal	ADJ
gujaf-427	254	15	ministries	ministry	NOUN
gujaf-427	254	16	,	,	PUNCT
gujaf-427	254	17	departments	department	NOUN
gujaf-427	254	18	,	,	PUNCT
gujaf-427	254	19	and	and	CCONJ
gujaf-427	254	20	agencies	agency	NOUN
gujaf-427	254	21	of	of	ADP
gujaf-427	254	22	nigeria	nigeria	PROPN
gujaf-427	254	23	,	,	PUNCT
gujaf-427	254	24	particularly	particularly	ADV
gujaf-427	254	25	at	at	ADP
gujaf-427	254	26	the	the	DET
gujaf-427	254	27	state	state	NOUN
gujaf-427	254	28	level	level	NOUN
gujaf-427	254	29	,	,	PUNCT
gujaf-427	254	30	is	be	AUX
gujaf-427	254	31	still	still	ADV
gujaf-427	254	32	limited	limit	VERB
gujaf-427	254	33	because	because	SCONJ
gujaf-427	254	34	of	of	ADP
gujaf-427	254	35	the	the	DET
gujaf-427	254	36	growing	grow	VERB
gujaf-427	254	37	emphasis	emphasis	NOUN
gujaf-427	254	38	on	on	ADP
gujaf-427	254	39	financial	financial	ADJ
gujaf-427	254	40	accountability	accountability	NOUN
gujaf-427	254	41	and	and	CCONJ
gujaf-427	254	42	transparency	transparency	NOUN
gujaf-427	254	43	in	in	ADP
gujaf-427	254	44	public	public	ADJ
gujaf-427	254	45	administration	administration	NOUN
gujaf-427	254	46	globally	globally	ADV
gujaf-427	254	47	.	.	PUNCT
gujaf-427	255	1	although	although	SCONJ
gujaf-427	255	2	research	research	NOUN
gujaf-427	255	3	has	have	AUX
gujaf-427	255	4	examined	examine	VERB
gujaf-427	255	5	nigeria	nigeria	PROPN
gujaf-427	255	6	's	's	PART
gujaf-427	255	7	more	more	ADV
gujaf-427	255	8	general	general	ADJ
gujaf-427	255	9	fiscal	fiscal	ADJ
gujaf-427	255	10	management	management	NOUN
gujaf-427	255	11	systems	system	NOUN
gujaf-427	255	12	,	,	PUNCT
gujaf-427	255	13	studies	study	NOUN
gujaf-427	255	14	examining	examine	VERB
gujaf-427	255	15	how	how	SCONJ
gujaf-427	255	16	cash	cash	NOUN
gujaf-427	255	17	management	management	NOUN
gujaf-427	255	18	policies	policy	NOUN
gujaf-427	255	19	are	be	AUX
gujaf-427	255	20	implemented	implement	VERB
gujaf-427	255	21	and	and	CCONJ
gujaf-427	255	22	the	the	DET
gujaf-427	255	23	effectiveness	effectiveness	NOUN
gujaf-427	255	24	of	of	ADP
gujaf-427	255	25	accountability	accountability	NOUN
gujaf-427	255	26	mechanisms	mechanism	NOUN
gujaf-427	255	27	within	within	ADP
gujaf-427	255	28	federal	federal	ADJ
gujaf-427	255	29	mdas	mda	NOUN
gujaf-427	255	30	at	at	ADP
gujaf-427	255	31	the	the	DET
gujaf-427	255	32	state	state	NOUN
gujaf-427	255	33	levels	level	NOUN
gujaf-427	255	34	,	,	PUNCT
gujaf-427	255	35	such	such	ADJ
gujaf-427	255	36	as	as	ADP
gujaf-427	255	37	in	in	ADP
gujaf-427	255	38	ondo	ondo	NOUN
gujaf-427	255	39	stateremain	stateremain	VERB
gujaf-427	255	40	few	few	ADJ
gujaf-427	255	41	.	.	PUNCT
gujaf-427	256	1	gusau	gusau	ADJ
gujaf-427	256	2	journal	journal	PROPN
gujaf-427	256	3	of	of	ADP
gujaf-427	256	4	accounting	accounting	NOUN
gujaf-427	256	5	and	and	CCONJ
gujaf-427	256	6	finance	finance	NOUN
gujaf-427	256	7	,	,	PUNCT
gujaf-427	256	8	vol.6	vol.6	PROPN
gujaf-427	256	9	,	,	PUNCT
gujaf-427	256	10	issue	issue	NOUN
gujaf-427	256	11	2	2	NUM
gujaf-427	256	12	,	,	PUNCT
gujaf-427	256	13	april	april	PROPN
gujaf-427	256	14	,	,	PUNCT
gujaf-427	256	15	2025	2025	NUM
gujaf-427	256	16	254	254	NUM
gujaf-427	256	17	ippis	ippis	ADJ
gujaf-427	256	18	and	and	CCONJ
gujaf-427	256	19	accountability	accountability	NOUN
gujaf-427	256	20	a	a	DET
gujaf-427	256	21	study	study	NOUN
gujaf-427	256	22	by	by	ADP
gujaf-427	256	23	yunusa	yunusa	NOUN
gujaf-427	256	24	(	(	PUNCT
gujaf-427	256	25	2020	2020	NUM
gujaf-427	256	26	)	)	PUNCT
gujaf-427	256	27	examined	examine	VERB
gujaf-427	256	28	the	the	DET
gujaf-427	256	29	impact	impact	NOUN
gujaf-427	256	30	of	of	ADP
gujaf-427	256	31	an	an	DET
gujaf-427	256	32	integrated	integrate	VERB
gujaf-427	256	33	personnel	personnel	NOUN
gujaf-427	256	34	payroll	payroll	NOUN
gujaf-427	256	35	information	information	NOUN
gujaf-427	256	36	system	system	NOUN
gujaf-427	256	37	on	on	ADP
gujaf-427	256	38	employee	employee	NOUN
gujaf-427	256	39	satisfaction	satisfaction	NOUN
gujaf-427	256	40	in	in	ADP
gujaf-427	256	41	kogi	kogi	PROPN
gujaf-427	256	42	state	state	PROPN
gujaf-427	256	43	.	.	PUNCT
gujaf-427	257	1	the	the	DET
gujaf-427	257	2	research	research	NOUN
gujaf-427	257	3	adopts	adopt	VERB
gujaf-427	257	4	a	a	DET
gujaf-427	257	5	research	research	NOUN
gujaf-427	257	6	survey	survey	NOUN
gujaf-427	257	7	design	design	NOUN
gujaf-427	257	8	,	,	PUNCT
gujaf-427	257	9	and	and	CCONJ
gujaf-427	257	10	respondents	respondent	NOUN
gujaf-427	257	11	were	be	AUX
gujaf-427	257	12	reached	reach	VERB
gujaf-427	257	13	using	use	VERB
gujaf-427	257	14	a	a	DET
gujaf-427	257	15	structured	structured	ADJ
gujaf-427	257	16	questionnaire	questionnaire	NOUN
gujaf-427	257	17	.	.	PUNCT
gujaf-427	258	1	the	the	DET
gujaf-427	258	2	study	study	NOUN
gujaf-427	258	3	adopts	adopt	VERB
gujaf-427	258	4	the	the	DET
gujaf-427	258	5	godden	godden	ADJ
gujaf-427	258	6	sample	sample	NOUN
gujaf-427	258	7	size	size	NOUN
gujaf-427	258	8	statistical	statistical	ADJ
gujaf-427	258	9	formula	formula	NOUN
gujaf-427	258	10	,	,	PUNCT
gujaf-427	258	11	which	which	PRON
gujaf-427	258	12	generated	generate	VERB
gujaf-427	258	13	a	a	DET
gujaf-427	258	14	sample	sample	NOUN
gujaf-427	258	15	size	size	NOUN
gujaf-427	258	16	of	of	ADP
gujaf-427	258	17	285	285	NUM
gujaf-427	258	18	.	.	PUNCT
gujaf-427	259	1	the	the	DET
gujaf-427	259	2	finding	finding	NOUN
gujaf-427	259	3	revealed	reveal	VERB
gujaf-427	259	4	that	that	SCONJ
gujaf-427	259	5	adoptingan	adoptingan	VERB
gujaf-427	259	6	integrated	integrate	VERB
gujaf-427	259	7	personnel	personnel	NOUN
gujaf-427	259	8	payroll	payroll	NOUN
gujaf-427	259	9	and	and	CCONJ
gujaf-427	259	10	information	information	NOUN
gujaf-427	259	11	system	system	NOUN
gujaf-427	259	12	has	have	AUX
gujaf-427	259	13	served	serve	VERB
gujaf-427	259	14	as	as	ADP
gujaf-427	259	15	a	a	DET
gujaf-427	259	16	veritable	veritable	ADJ
gujaf-427	259	17	tool	tool	NOUN
gujaf-427	259	18	in	in	ADP
gujaf-427	259	19	enshrining	enshrine	VERB
gujaf-427	259	20	accountability	accountability	NOUN
gujaf-427	259	21	but	but	CCONJ
gujaf-427	259	22	has	have	AUX
gujaf-427	259	23	threatened	threaten	VERB
gujaf-427	259	24	employees	employee	NOUN
gujaf-427	259	25	’	’	PART
gujaf-427	259	26	satisfaction	satisfaction	NOUN
gujaf-427	259	27	owing	owe	VERB
gujaf-427	259	28	to	to	ADP
gujaf-427	259	29	its	its	PRON
gujaf-427	259	30	nondomestication	nondomestication	NOUN
gujaf-427	259	31	to	to	PART
gujaf-427	259	32	cater	cater	VERB
gujaf-427	259	33	for	for	ADP
gujaf-427	259	34	the	the	DET
gujaf-427	259	35	peculiarity	peculiarity	NOUN
gujaf-427	259	36	of	of	ADP
gujaf-427	259	37	the	the	DET
gujaf-427	259	38	polytechnic	polytechnic	ADJ
gujaf-427	259	39	sector.iloanya	sector.iloanya	PROPN
gujaf-427	259	40	,	,	PUNCT
gujaf-427	259	41	udunze	udunze	NOUN
gujaf-427	259	42	,	,	PUNCT
gujaf-427	259	43	and	and	CCONJ
gujaf-427	259	44	nebo	nebo	PROPN
gujaf-427	259	45	(	(	PUNCT
gujaf-427	259	46	2020	2020	NUM
gujaf-427	259	47	)	)	PUNCT
gujaf-427	259	48	conducted	conduct	VERB
gujaf-427	259	49	a	a	DET
gujaf-427	259	50	study	study	NOUN
gujaf-427	259	51	on	on	ADP
gujaf-427	259	52	implementing	implement	VERB
gujaf-427	259	53	the	the	DET
gujaf-427	259	54	integrated	integrate	VERB
gujaf-427	259	55	personnel	personnel	NOUN
gujaf-427	259	56	and	and	CCONJ
gujaf-427	259	57	payroll	payroll	NOUN
gujaf-427	259	58	information	information	NOUN
gujaf-427	259	59	system	system	NOUN
gujaf-427	259	60	(	(	PUNCT
gujaf-427	259	61	ippis	ippis	ADJ
gujaf-427	259	62	)	)	PUNCT
gujaf-427	259	63	and	and	CCONJ
gujaf-427	259	64	how	how	SCONJ
gujaf-427	259	65	it	it	PRON
gujaf-427	259	66	intersects	intersect	VERB
gujaf-427	259	67	with	with	ADP
gujaf-427	259	68	the	the	DET
gujaf-427	259	69	autonomy	autonomy	NOUN
gujaf-427	259	70	of	of	ADP
gujaf-427	259	71	the	the	DET
gujaf-427	259	72	nigerian	nigerian	ADJ
gujaf-427	259	73	public	public	ADJ
gujaf-427	259	74	university	university	NOUN
gujaf-427	259	75	system	system	NOUN
gujaf-427	259	76	.	.	PUNCT
gujaf-427	260	1	the	the	DET
gujaf-427	260	2	historical	historical	ADJ
gujaf-427	260	3	research	research	NOUN
gujaf-427	260	4	method	method	NOUN
gujaf-427	260	5	of	of	ADP
gujaf-427	260	6	analysis	analysis	NOUN
gujaf-427	260	7	was	be	AUX
gujaf-427	260	8	used	use	VERB
gujaf-427	260	9	to	to	PART
gujaf-427	260	10	carry	carry	VERB
gujaf-427	260	11	out	out	ADP
gujaf-427	260	12	the	the	DET
gujaf-427	260	13	study	study	NOUN
gujaf-427	260	14	.	.	PUNCT
gujaf-427	261	1	at	at	ADP
gujaf-427	261	2	the	the	DET
gujaf-427	261	3	end	end	NOUN
gujaf-427	261	4	,	,	PUNCT
gujaf-427	261	5	the	the	DET
gujaf-427	261	6	study	study	NOUN
gujaf-427	261	7	discovered	discover	VERB
gujaf-427	261	8	that	that	SCONJ
gujaf-427	261	9	the	the	DET
gujaf-427	261	10	gains	gain	NOUN
gujaf-427	261	11	recorded	record	VERB
gujaf-427	261	12	with	with	ADP
gujaf-427	261	13	ippis	ippis	NOUN
gujaf-427	261	14	in	in	ADP
gujaf-427	261	15	the	the	DET
gujaf-427	261	16	federal	federal	ADJ
gujaf-427	261	17	civil	civil	ADJ
gujaf-427	261	18	service	service	NOUN
gujaf-427	261	19	is	be	AUX
gujaf-427	261	20	the	the	DET
gujaf-427	261	21	driver	driver	NOUN
gujaf-427	261	22	for	for	ADP
gujaf-427	261	23	the	the	DET
gujaf-427	261	24	service	service	NOUN
gujaf-427	261	25	-	-	PUNCT
gujaf-427	261	26	wide	wide	ADJ
gujaf-427	261	27	adoption	adoption	NOUN
gujaf-427	261	28	of	of	ADP
gujaf-427	261	29	the	the	DET
gujaf-427	261	30	policy	policy	NOUN
gujaf-427	261	31	,	,	PUNCT
gujaf-427	261	32	including	include	VERB
gujaf-427	261	33	an	an	DET
gujaf-427	261	34	attempt	attempt	NOUN
gujaf-427	261	35	to	to	PART
gujaf-427	261	36	implement	implement	VERB
gujaf-427	261	37	it	it	PRON
gujaf-427	261	38	on	on	ADP
gujaf-427	261	39	federal	federal	ADJ
gujaf-427	261	40	public	public	ADJ
gujaf-427	261	41	universities	university	NOUN
gujaf-427	261	42	in	in	ADP
gujaf-427	261	43	nigeria	nigeria	PROPN
gujaf-427	261	44	but	but	CCONJ
gujaf-427	261	45	that	that	SCONJ
gujaf-427	261	46	such	such	ADJ
gujaf-427	261	47	blanket	blanket	NOUN
gujaf-427	261	48	implementation	implementation	NOUN
gujaf-427	261	49	will	will	AUX
gujaf-427	261	50	:	:	PUNCT
gujaf-427	261	51	take	take	VERB
gujaf-427	261	52	away	away	ADV
gujaf-427	261	53	university	university	NOUN
gujaf-427	261	54	’s	’s	PART
gujaf-427	261	55	autonomy	autonomy	NOUN
gujaf-427	261	56	in	in	ADP
gujaf-427	261	57	staff	staff	NOUN
gujaf-427	261	58	payroll	payroll	NOUN
gujaf-427	261	59	matters	matter	NOUN
gujaf-427	261	60	,	,	PUNCT
gujaf-427	261	61	negatively	negatively	ADV
gujaf-427	261	62	affect	affect	VERB
gujaf-427	261	63	the	the	DET
gujaf-427	261	64	flexibility	flexibility	NOUN
gujaf-427	261	65	and	and	CCONJ
gujaf-427	261	66	peculiarities	peculiarity	NOUN
gujaf-427	261	67	of	of	ADP
gujaf-427	261	68	the	the	DET
gujaf-427	261	69	university	university	NOUN
gujaf-427	261	70	system	system	NOUN
gujaf-427	261	71	,	,	PUNCT
gujaf-427	261	72	disrupt	disrupt	VERB
gujaf-427	261	73	the	the	DET
gujaf-427	261	74	power	power	NOUN
gujaf-427	261	75	to	to	PART
gujaf-427	261	76	hire	hire	VERB
gujaf-427	261	77	non	non	ADJ
gujaf-427	261	78	-	-	ADJ
gujaf-427	261	79	permanent	permanent	ADJ
gujaf-427	261	80	staff	staff	NOUN
gujaf-427	261	81	,	,	PUNCT
gujaf-427	261	82	reduce	reduce	VERB
gujaf-427	261	83	university	university	NOUN
gujaf-427	261	84	worker	worker	NOUN
gujaf-427	261	85	’s	’s	PART
gujaf-427	261	86	stamina	stamina	NOUN
gujaf-427	261	87	to	to	PART
gujaf-427	261	88	engage	engage	VERB
gujaf-427	261	89	government	government	NOUN
gujaf-427	261	90	in	in	ADP
gujaf-427	261	91	crisis	crisis	NOUN
gujaf-427	261	92	periods	period	NOUN
gujaf-427	261	93	,	,	PUNCT
gujaf-427	261	94	disrupt	disrupt	VERB
gujaf-427	261	95	the	the	DET
gujaf-427	261	96	payment	payment	NOUN
gujaf-427	261	97	of	of	ADP
gujaf-427	261	98	promotion	promotion	NOUN
gujaf-427	261	99	arrears	arrear	NOUN
gujaf-427	261	100	for	for	ADP
gujaf-427	261	101	professors	professor	NOUN
gujaf-427	261	102	and	and	CCONJ
gujaf-427	261	103	that	that	SCONJ
gujaf-427	261	104	the	the	DET
gujaf-427	261	105	system	system	NOUN
gujaf-427	261	106	still	still	ADV
gujaf-427	261	107	has	have	VERB
gujaf-427	261	108	numerous	numerous	ADJ
gujaf-427	261	109	human	human	ADJ
gujaf-427	261	110	and	and	CCONJ
gujaf-427	261	111	material	material	NOUN
gujaf-427	261	112	challenges	challenge	NOUN
gujaf-427	261	113	confronting	confront	VERB
gujaf-427	261	114	it	it	PRON
gujaf-427	261	115	due	due	ADJ
gujaf-427	261	116	to	to	ADP
gujaf-427	261	117	government	government	NOUN
gujaf-427	261	118	’s	’s	PART
gujaf-427	261	119	unpreparedness	unpreparedness	NOUN
gujaf-427	261	120	.	.	PUNCT
gujaf-427	262	1	using	use	VERB
gujaf-427	262	2	the	the	DET
gujaf-427	262	3	nakuru	nakuru	PROPN
gujaf-427	262	4	county	county	NOUN
gujaf-427	262	5	government	government	NOUN
gujaf-427	262	6	case	case	NOUN
gujaf-427	262	7	,	,	PUNCT
gujaf-427	262	8	a	a	DET
gujaf-427	262	9	study	study	NOUN
gujaf-427	262	10	by	by	ADP
gujaf-427	262	11	stephen	stephen	PROPN
gujaf-427	262	12	and	and	CCONJ
gujaf-427	262	13	julius	julius	PROPN
gujaf-427	262	14	(	(	PUNCT
gujaf-427	262	15	2021	2021	NUM
gujaf-427	262	16	)	)	PUNCT
gujaf-427	262	17	examined	examine	VERB
gujaf-427	262	18	the	the	DET
gujaf-427	262	19	impact	impact	NOUN
gujaf-427	262	20	of	of	ADP
gujaf-427	262	21	the	the	DET
gujaf-427	262	22	integrated	integrate	VERB
gujaf-427	262	23	financial	financial	ADJ
gujaf-427	262	24	management	management	NOUN
gujaf-427	262	25	information	information	NOUN
gujaf-427	262	26	system	system	NOUN
gujaf-427	262	27	(	(	PUNCT
gujaf-427	262	28	ifmis	ifmis	NOUN
gujaf-427	262	29	)	)	PUNCT
gujaf-427	262	30	on	on	ADP
gujaf-427	262	31	public	public	ADJ
gujaf-427	262	32	expenditures	expenditure	NOUN
gujaf-427	262	33	in	in	ADP
gujaf-427	262	34	the	the	DET
gujaf-427	262	35	kenyan	kenyan	ADJ
gujaf-427	262	36	government	government	NOUN
gujaf-427	262	37	.	.	PUNCT
gujaf-427	263	1	the	the	DET
gujaf-427	263	2	study	study	NOUN
gujaf-427	263	3	utilized	utilize	VERB
gujaf-427	263	4	a	a	DET
gujaf-427	263	5	descriptive	descriptive	ADJ
gujaf-427	263	6	survey	survey	NOUN
gujaf-427	263	7	methodology	methodology	NOUN
gujaf-427	263	8	and	and	CCONJ
gujaf-427	263	9	a	a	DET
gujaf-427	263	10	census	census	NOUN
gujaf-427	263	11	sample	sample	NOUN
gujaf-427	263	12	approach	approach	NOUN
gujaf-427	263	13	to	to	PART
gujaf-427	263	14	choose	choose	VERB
gujaf-427	263	15	73	73	NUM
gujaf-427	263	16	respondents	respondent	NOUN
gujaf-427	263	17	from	from	ADP
gujaf-427	263	18	a	a	DET
gujaf-427	263	19	target	target	NOUN
gujaf-427	263	20	population	population	NOUN
gujaf-427	263	21	of	of	ADP
gujaf-427	263	22	73	73	NUM
gujaf-427	263	23	nakuru	nakuru	PROPN
gujaf-427	263	24	county	county	NOUN
gujaf-427	263	25	government	government	NOUN
gujaf-427	263	26	employees	employee	NOUN
gujaf-427	263	27	.	.	PUNCT
gujaf-427	264	1	the	the	DET
gujaf-427	264	2	regression	regression	NOUN
gujaf-427	264	3	study	study	NOUN
gujaf-427	264	4	,	,	PUNCT
gujaf-427	264	5	on	on	ADP
gujaf-427	264	6	the	the	DET
gujaf-427	264	7	other	other	ADJ
gujaf-427	264	8	hand	hand	NOUN
gujaf-427	264	9	,	,	PUNCT
gujaf-427	264	10	indicated	indicate	VERB
gujaf-427	264	11	that	that	SCONJ
gujaf-427	264	12	public	public	ADJ
gujaf-427	264	13	financial	financial	ADJ
gujaf-427	264	14	management	management	NOUN
gujaf-427	264	15	changes	change	NOUN
gujaf-427	264	16	in	in	ADP
gujaf-427	264	17	the	the	DET
gujaf-427	264	18	nakuru	nakuru	PROPN
gujaf-427	264	19	county	county	NOUN
gujaf-427	264	20	government	government	NOUN
gujaf-427	264	21	explained	explain	VERB
gujaf-427	264	22	up	up	ADP
gujaf-427	264	23	to	to	ADP
gujaf-427	264	24	62.3	62.3	NUM
gujaf-427	264	25	percent	percent	NOUN
gujaf-427	264	26	of	of	ADP
gujaf-427	264	27	the	the	DET
gujaf-427	264	28	shift	shift	NOUN
gujaf-427	264	29	in	in	ADP
gujaf-427	264	30	public	public	ADJ
gujaf-427	264	31	expenditures	expenditure	NOUN
gujaf-427	264	32	.	.	PUNCT
gujaf-427	265	1	the	the	DET
gujaf-427	265	2	study	study	NOUN
gujaf-427	265	3	found	find	VERB
gujaf-427	265	4	that	that	SCONJ
gujaf-427	265	5	public	public	ADJ
gujaf-427	265	6	financial	financial	ADJ
gujaf-427	265	7	management	management	NOUN
gujaf-427	265	8	changes	change	NOUN
gujaf-427	265	9	in	in	ADP
gujaf-427	265	10	the	the	DET
gujaf-427	265	11	nakuru	nakuru	PROPN
gujaf-427	265	12	county	county	NOUN
gujaf-427	265	13	government	government	NOUN
gujaf-427	265	14	substantially	substantially	ADV
gujaf-427	265	15	impacted	impact	VERB
gujaf-427	265	16	public	public	ADJ
gujaf-427	265	17	spending	spending	NOUN
gujaf-427	265	18	.	.	PUNCT
gujaf-427	266	1	in	in	ADP
gujaf-427	266	2	a	a	DET
gujaf-427	266	3	study	study	NOUN
gujaf-427	266	4	conducted	conduct	VERB
gujaf-427	266	5	by	by	ADP
gujaf-427	266	6	kanu	kanu	PROPN
gujaf-427	266	7	,	,	PUNCT
gujaf-427	266	8	obi	obi	PROPN
gujaf-427	266	9	,	,	PUNCT
gujaf-427	266	10	and	and	CCONJ
gujaf-427	266	11	akuwudike	akuwudike	ADV
gujaf-427	266	12	(	(	PUNCT
gujaf-427	266	13	2021	2021	NUM
gujaf-427	266	14	)	)	PUNCT
gujaf-427	266	15	on	on	ADP
gujaf-427	266	16	the	the	DET
gujaf-427	266	17	impact	impact	NOUN
gujaf-427	266	18	of	of	ADP
gujaf-427	266	19	public	public	ADJ
gujaf-427	266	20	sector	sector	NOUN
gujaf-427	266	21	financial	financial	ADJ
gujaf-427	266	22	management	management	NOUN
gujaf-427	266	23	on	on	ADP
gujaf-427	266	24	the	the	DET
gujaf-427	266	25	economic	economic	ADJ
gujaf-427	266	26	growth	growth	NOUN
gujaf-427	266	27	of	of	ADP
gujaf-427	266	28	nigeria	nigeria	PROPN
gujaf-427	266	29	.	.	PUNCT
gujaf-427	267	1	while	while	SCONJ
gujaf-427	267	2	an	an	DET
gujaf-427	267	3	ex	ex	NOUN
gujaf-427	267	4	-	-	ADJ
gujaf-427	267	5	post	post	ADJ
gujaf-427	267	6	facto	facto	X
gujaf-427	267	7	research	research	NOUN
gujaf-427	267	8	design	design	NOUN
gujaf-427	267	9	was	be	AUX
gujaf-427	267	10	adopted	adopt	VERB
gujaf-427	267	11	in	in	ADP
gujaf-427	267	12	the	the	DET
gujaf-427	267	13	investigation	investigation	NOUN
gujaf-427	267	14	,	,	PUNCT
gujaf-427	267	15	descriptive	descriptive	ADJ
gujaf-427	267	16	statistics	statistic	NOUN
gujaf-427	267	17	and	and	CCONJ
gujaf-427	267	18	a	a	DET
gujaf-427	267	19	least	least	ADJ
gujaf-427	267	20	squares	square	NOUN
gujaf-427	267	21	regression	regression	NOUN
gujaf-427	267	22	analysis	analysis	NOUN
gujaf-427	267	23	were	be	AUX
gujaf-427	267	24	carried	carry	VERB
gujaf-427	267	25	out	out	ADP
gujaf-427	267	26	on	on	ADP
gujaf-427	267	27	time	time	NOUN
gujaf-427	267	28	-	-	PUNCT
gujaf-427	267	29	series	series	NOUN
gujaf-427	267	30	data	datum	NOUN
gujaf-427	267	31	to	to	AUX
gujaf-427	267	32	ascertain	ascertain	VERB
gujaf-427	267	33	relationships	relationship	NOUN
gujaf-427	267	34	.	.	PUNCT
gujaf-427	268	1	real	real	ADJ
gujaf-427	268	2	gross	gross	ADJ
gujaf-427	268	3	domestic	domestic	ADJ
gujaf-427	268	4	product	product	NOUN
gujaf-427	268	5	,	,	PUNCT
gujaf-427	268	6	taken	take	VERB
gujaf-427	268	7	as	as	ADP
gujaf-427	268	8	a	a	DET
gujaf-427	268	9	proxy	proxy	NOUN
gujaf-427	268	10	for	for	ADP
gujaf-427	268	11	economic	economic	ADJ
gujaf-427	268	12	growth	growth	NOUN
gujaf-427	268	13	,	,	PUNCT
gujaf-427	268	14	is	be	AUX
gujaf-427	268	15	the	the	DET
gujaf-427	268	16	dependent	dependent	ADJ
gujaf-427	268	17	variable	variable	NOUN
gujaf-427	268	18	,	,	PUNCT
gujaf-427	268	19	while	while	SCONJ
gujaf-427	268	20	capital	capital	NOUN
gujaf-427	268	21	and	and	CCONJ
gujaf-427	268	22	recurrent	recurrent	ADJ
gujaf-427	268	23	expenditures	expenditure	NOUN
gujaf-427	268	24	are	be	AUX
gujaf-427	268	25	the	the	DET
gujaf-427	268	26	independent	independent	ADJ
gujaf-427	268	27	variables	variable	NOUN
gujaf-427	268	28	.	.	PUNCT
gujaf-427	269	1	the	the	DET
gujaf-427	269	2	study	study	NOUN
gujaf-427	269	3	indicates	indicate	VERB
gujaf-427	269	4	that	that	SCONJ
gujaf-427	269	5	the	the	DET
gujaf-427	269	6	nation	nation	NOUN
gujaf-427	269	7	’s	’s	PART
gujaf-427	269	8	financing	financing	NOUN
gujaf-427	269	9	option	option	NOUN
gujaf-427	269	10	is	be	AUX
gujaf-427	269	11	skewed	skew	VERB
gujaf-427	269	12	towards	towards	ADP
gujaf-427	269	13	payment	payment	NOUN
gujaf-427	269	14	of	of	ADP
gujaf-427	269	15	salaries	salary	NOUN
gujaf-427	269	16	and	and	CCONJ
gujaf-427	269	17	personnel	personnel	NOUN
gujaf-427	269	18	emoluments	emolument	NOUN
gujaf-427	269	19	(	(	PUNCT
gujaf-427	269	20	recurrent	recurrent	ADJ
gujaf-427	269	21	expenditures	expenditure	NOUN
gujaf-427	269	22	)	)	PUNCT
gujaf-427	269	23	instead	instead	ADV
gujaf-427	269	24	of	of	ADP
gujaf-427	269	25	providinggrowth	providinggrowth	NOUN
gujaf-427	269	26	-	-	PUNCT
gujaf-427	269	27	oriented	orient	VERB
gujaf-427	269	28	basic	basic	ADJ
gujaf-427	269	29	infrastructures	infrastructure	NOUN
gujaf-427	269	30	(	(	PUNCT
gujaf-427	269	31	capital	capital	NOUN
gujaf-427	269	32	expenditures	expenditure	NOUN
gujaf-427	269	33	)	)	PUNCT
gujaf-427	269	34	.	.	PUNCT
gujaf-427	270	1	disbursement	disbursement	NOUN
gujaf-427	270	2	trends	trend	NOUN
gujaf-427	270	3	are	be	AUX
gujaf-427	270	4	not	not	PART
gujaf-427	270	5	appropriately	appropriately	ADV
gujaf-427	270	6	harnessed	harness	VERB
gujaf-427	270	7	to	to	PART
gujaf-427	270	8	create	create	VERB
gujaf-427	270	9	a	a	DET
gujaf-427	270	10	favorable	favorable	ADJ
gujaf-427	270	11	impact	impact	NOUN
gujaf-427	270	12	on	on	ADP
gujaf-427	270	13	economic	economic	ADJ
gujaf-427	270	14	growth	growth	NOUN
gujaf-427	270	15	.	.	PUNCT
gujaf-427	271	1	in	in	ADP
gujaf-427	271	2	the	the	DET
gujaf-427	271	3	short	short	ADJ
gujaf-427	271	4	run	run	NOUN
gujaf-427	271	5	,	,	PUNCT
gujaf-427	271	6	the	the	DET
gujaf-427	271	7	disaggregated	disaggregate	VERB
gujaf-427	271	8	components	component	NOUN
gujaf-427	271	9	of	of	ADP
gujaf-427	271	10	capital	capital	NOUN
gujaf-427	271	11	expenditure	expenditure	NOUN
gujaf-427	271	12	(	(	PUNCT
gujaf-427	271	13	capex	capex	NOUN
gujaf-427	271	14	)	)	PUNCT
gujaf-427	271	15	indicate	indicate	VERB
gujaf-427	271	16	that	that	SCONJ
gujaf-427	271	17	expenses	expense	NOUN
gujaf-427	271	18	incurred	incur	VERB
gujaf-427	271	19	in	in	ADP
gujaf-427	271	20	the	the	DET
gujaf-427	271	21	administration	administration	NOUN
gujaf-427	271	22	sector	sector	NOUN
gujaf-427	271	23	and	and	CCONJ
gujaf-427	271	24	external	external	ADJ
gujaf-427	271	25	debt	debt	NOUN
gujaf-427	271	26	service	service	NOUN
gujaf-427	271	27	transfers	transfer	NOUN
gujaf-427	271	28	attracted	attract	VERB
gujaf-427	271	29	more	more	ADJ
gujaf-427	271	30	than	than	ADP
gujaf-427	271	31	their	their	PRON
gujaf-427	271	32	fair	fair	ADJ
gujaf-427	271	33	share	share	NOUN
gujaf-427	271	34	of	of	ADP
gujaf-427	271	35	public	public	ADJ
gujaf-427	271	36	expenditure	expenditure	NOUN
gujaf-427	271	37	to	to	ADP
gujaf-427	271	38	the	the	DET
gujaf-427	271	39	detriment	detriment	NOUN
gujaf-427	271	40	of	of	ADP
gujaf-427	271	41	economic	economic	ADJ
gujaf-427	271	42	and	and	CCONJ
gujaf-427	271	43	social	social	ADJ
gujaf-427	271	44	community	community	NOUN
gujaf-427	271	45	welfare	welfare	NOUN
gujaf-427	271	46	services	service	NOUN
gujaf-427	271	47	.	.	PUNCT
gujaf-427	272	1	the	the	DET
gujaf-427	272	2	disaggregated	disaggregate	VERB
gujaf-427	272	3	component	component	NOUN
gujaf-427	272	4	of	of	ADP
gujaf-427	272	5	recurrent	recurrent	ADJ
gujaf-427	272	6	expenditures	expenditure	NOUN
gujaf-427	272	7	(	(	PUNCT
gujaf-427	272	8	recex	recex	NOUN
gujaf-427	272	9	)	)	PUNCT
gujaf-427	272	10	indicates	indicate	VERB
gujaf-427	272	11	that	that	SCONJ
gujaf-427	272	12	expenses	expense	NOUN
gujaf-427	272	13	on	on	ADP
gujaf-427	272	14	the	the	DET
gujaf-427	272	15	economic	economic	ADJ
gujaf-427	272	16	service	service	NOUN
gujaf-427	272	17	sector	sector	NOUN
gujaf-427	272	18	and	and	CCONJ
gujaf-427	272	19	the	the	DET
gujaf-427	272	20	lagged	lag	VERB
gujaf-427	272	21	value	value	NOUN
gujaf-427	272	22	of	of	ADP
gujaf-427	272	23	rgdp	rgdp	NOUN
gujaf-427	272	24	taken	take	VERB
gujaf-427	272	25	as	as	ADP
gujaf-427	272	26	an	an	DET
gujaf-427	272	27	explanatory	explanatory	ADJ
gujaf-427	272	28	variable	variable	NOUN
gujaf-427	272	29	were	be	AUX
gujaf-427	272	30	found	find	VERB
gujaf-427	272	31	to	to	PART
gujaf-427	272	32	have	have	VERB
gujaf-427	272	33	a	a	DET
gujaf-427	272	34	positive	positive	ADJ
gujaf-427	272	35	and	and	CCONJ
gujaf-427	272	36	significant	significant	ADJ
gujaf-427	272	37	relationship	relationship	NOUN
gujaf-427	272	38	with	with	ADP
gujaf-427	272	39	economic	economic	ADJ
gujaf-427	272	40	growth	growth	NOUN
gujaf-427	272	41	in	in	ADP
gujaf-427	272	42	the	the	DET
gujaf-427	272	43	long	long	ADJ
gujaf-427	272	44	run	run	NOUN
gujaf-427	272	45	.	.	PUNCT
gujaf-427	273	1	therefore	therefore	ADV
gujaf-427	273	2	,	,	PUNCT
gujaf-427	273	3	the	the	DET
gujaf-427	273	4	government	government	NOUN
gujaf-427	273	5	should	should	AUX
gujaf-427	273	6	make	make	VERB
gujaf-427	273	7	conscious	conscious	ADJ
gujaf-427	273	8	efforts	effort	NOUN
gujaf-427	273	9	to	to	PART
gujaf-427	273	10	scrutinize	scrutinize	VERB
gujaf-427	273	11	and	and	CCONJ
gujaf-427	273	12	monitor	monitor	VERB
gujaf-427	273	13	budget	budget	NOUN
gujaf-427	273	14	implementations	implementation	NOUN
gujaf-427	273	15	.	.	PUNCT
gujaf-427	274	1	macroeconomic	macroeconomic	ADJ
gujaf-427	274	2	projections	projection	NOUN
gujaf-427	274	3	should	should	AUX
gujaf-427	274	4	guide	guide	VERB
gujaf-427	274	5	the	the	DET
gujaf-427	274	6	overall	overall	ADJ
gujaf-427	274	7	level	level	NOUN
gujaf-427	274	8	of	of	ADP
gujaf-427	274	9	expenditures	expenditure	NOUN
gujaf-427	274	10	.	.	PUNCT
gujaf-427	275	1	this	this	PRON
gujaf-427	275	2	should	should	AUX
gujaf-427	275	3	be	be	AUX
gujaf-427	275	4	more	more	ADV
gujaf-427	275	5	realistic	realistic	ADJ
gujaf-427	275	6	,	,	PUNCT
gujaf-427	275	7	gusau	gusau	ADJ
gujaf-427	275	8	journal	journal	NOUN
gujaf-427	275	9	of	of	ADP
gujaf-427	275	10	accounting	accounting	NOUN
gujaf-427	275	11	and	and	CCONJ
gujaf-427	275	12	finance	finance	NOUN
gujaf-427	275	13	,	,	PUNCT
gujaf-427	275	14	vol.6	vol.6	PROPN
gujaf-427	275	15	,	,	PUNCT
gujaf-427	275	16	issue	issue	NOUN
gujaf-427	275	17	2	2	NUM
gujaf-427	275	18	,	,	PUNCT
gujaf-427	275	19	april	april	PROPN
gujaf-427	275	20	,	,	PUNCT
gujaf-427	275	21	2025	2025	NUM
gujaf-427	275	22	255	255	NUM
gujaf-427	275	23	internally	internally	ADV
gujaf-427	275	24	consistent	consistent	ADJ
gujaf-427	275	25	,	,	PUNCT
gujaf-427	275	26	and	and	CCONJ
gujaf-427	275	27	based	base	VERB
gujaf-427	275	28	on	on	ADP
gujaf-427	275	29	more	more	ADV
gujaf-427	275	30	accurate	accurate	ADJ
gujaf-427	275	31	and	and	CCONJ
gujaf-427	275	32	timely	timely	ADJ
gujaf-427	275	33	information	information	NOUN
gujaf-427	275	34	.	.	PUNCT
gujaf-427	276	1	the	the	DET
gujaf-427	276	2	government	government	NOUN
gujaf-427	276	3	must	must	AUX
gujaf-427	276	4	carefully	carefully	ADV
gujaf-427	276	5	estimate	estimate	VERB
gujaf-427	276	6	and	and	CCONJ
gujaf-427	276	7	determine	determine	VERB
gujaf-427	276	8	priorities	priority	NOUN
gujaf-427	276	9	and	and	CCONJ
gujaf-427	276	10	emphasize	emphasize	VERB
gujaf-427	276	11	the	the	DET
gujaf-427	276	12	need	need	NOUN
gujaf-427	276	13	for	for	ADP
gujaf-427	276	14	control	control	NOUN
gujaf-427	276	15	over	over	ADP
gujaf-427	276	16	revenue	revenue	NOUN
gujaf-427	276	17	and	and	CCONJ
gujaf-427	276	18	expenditure	expenditure	NOUN
gujaf-427	276	19	to	to	PART
gujaf-427	276	20	enhance	enhance	VERB
gujaf-427	276	21	critical	critical	ADJ
gujaf-427	276	22	areas	area	NOUN
gujaf-427	276	23	of	of	ADP
gujaf-427	276	24	economic	economic	ADJ
gujaf-427	276	25	growth	growth	NOUN
gujaf-427	276	26	in	in	ADP
gujaf-427	276	27	nigeria	nigeria	PROPN
gujaf-427	276	28	.	.	PUNCT
gujaf-427	277	1	3.0	3.0	NUM
gujaf-427	277	2	methodology	methodology	NOUN
gujaf-427	277	3	this	this	DET
gujaf-427	277	4	study	study	NOUN
gujaf-427	277	5	adopted	adopt	VERB
gujaf-427	277	6	a	a	DET
gujaf-427	277	7	survey	survey	NOUN
gujaf-427	277	8	research	research	NOUN
gujaf-427	277	9	design	design	NOUN
gujaf-427	277	10	.	.	PUNCT
gujaf-427	278	1	this	this	PRON
gujaf-427	278	2	was	be	AUX
gujaf-427	278	3	adopted	adopt	VERB
gujaf-427	278	4	because	because	SCONJ
gujaf-427	278	5	the	the	DET
gujaf-427	278	6	study	study	NOUN
gujaf-427	278	7	obtained	obtain	VERB
gujaf-427	278	8	information	information	NOUN
gujaf-427	278	9	directly	directly	ADV
gujaf-427	278	10	from	from	ADP
gujaf-427	278	11	the	the	DET
gujaf-427	278	12	respondents	respondent	NOUN
gujaf-427	278	13	.	.	PUNCT
gujaf-427	279	1	the	the	DET
gujaf-427	279	2	primary	primary	ADJ
gujaf-427	279	3	data	datum	NOUN
gujaf-427	279	4	was	be	AUX
gujaf-427	279	5	collected	collect	VERB
gujaf-427	279	6	by	by	ADP
gujaf-427	279	7	administering	administer	VERB
gujaf-427	279	8	a	a	DET
gujaf-427	279	9	questionnaire	questionnaire	NOUN
gujaf-427	279	10	to	to	ADP
gujaf-427	279	11	the	the	DET
gujaf-427	279	12	participants	participant	NOUN
gujaf-427	279	13	of	of	ADP
gujaf-427	279	14	this	this	DET
gujaf-427	279	15	study	study	NOUN
gujaf-427	279	16	.	.	PUNCT
gujaf-427	280	1	the	the	DET
gujaf-427	280	2	data	datum	NOUN
gujaf-427	280	3	collected	collect	VERB
gujaf-427	280	4	in	in	ADP
gujaf-427	280	5	this	this	DET
gujaf-427	280	6	study	study	NOUN
gujaf-427	280	7	were	be	AUX
gujaf-427	280	8	analyzed	analyze	VERB
gujaf-427	280	9	using	use	VERB
gujaf-427	280	10	descriptive	descriptive	ADJ
gujaf-427	280	11	and	and	CCONJ
gujaf-427	280	12	ordinary	ordinary	ADJ
gujaf-427	280	13	least	least	ADJ
gujaf-427	280	14	square	square	ADJ
gujaf-427	280	15	regression	regression	NOUN
gujaf-427	280	16	analysis	analysis	NOUN
gujaf-427	280	17	.	.	PUNCT
gujaf-427	281	1	the	the	DET
gujaf-427	281	2	population	population	NOUN
gujaf-427	281	3	of	of	ADP
gujaf-427	281	4	this	this	DET
gujaf-427	281	5	study	study	NOUN
gujaf-427	281	6	consists	consist	VERB
gujaf-427	281	7	of	of	ADP
gujaf-427	281	8	385	385	NUM
gujaf-427	281	9	heads	head	NOUN
gujaf-427	281	10	of	of	ADP
gujaf-427	281	11	federal	federal	ADJ
gujaf-427	281	12	ministries	ministry	NOUN
gujaf-427	281	13	,	,	PUNCT
gujaf-427	281	14	departments	department	NOUN
gujaf-427	281	15	,	,	PUNCT
gujaf-427	281	16	and	and	CCONJ
gujaf-427	281	17	agencies	agency	NOUN
gujaf-427	281	18	mdas	mdas	VERB
gujaf-427	281	19	in	in	ADP
gujaf-427	281	20	ondo	ondo	PROPN
gujaf-427	281	21	state	state	NOUN
gujaf-427	281	22	(	(	PUNCT
gujaf-427	281	23	source	source	NOUN
gujaf-427	281	24	:	:	PUNCT
gujaf-427	281	25	attendance	attendance	NOUN
gujaf-427	281	26	register	register	NOUN
gujaf-427	281	27	of	of	ADP
gujaf-427	281	28	the	the	DET
gujaf-427	281	29	meeting	meeting	NOUN
gujaf-427	281	30	,	,	PUNCT
gujaf-427	281	31	2024	2024	NUM
gujaf-427	281	32	)	)	PUNCT
gujaf-427	281	33	.	.	PUNCT
gujaf-427	282	1	the	the	DET
gujaf-427	282	2	sample	sample	NOUN
gujaf-427	282	3	size	size	NOUN
gujaf-427	282	4	was	be	AUX
gujaf-427	282	5	150	150	NUM
gujaf-427	282	6	heads	head	NOUN
gujaf-427	282	7	of	of	ADP
gujaf-427	282	8	federal	federal	ADJ
gujaf-427	282	9	mdas	mda	NOUN
gujaf-427	282	10	in	in	ADP
gujaf-427	282	11	ondo	ondo	PROPN
gujaf-427	282	12	state	state	NOUN
gujaf-427	282	13	,	,	PUNCT
gujaf-427	282	14	who	who	PRON
gujaf-427	282	15	were	be	AUX
gujaf-427	282	16	selected	select	VERB
gujaf-427	282	17	using	use	VERB
gujaf-427	282	18	the	the	DET
gujaf-427	282	19	purposive	purposive	ADJ
gujaf-427	282	20	sampling	sampling	NOUN
gujaf-427	282	21	technique	technique	NOUN
gujaf-427	282	22	to	to	PART
gujaf-427	282	23	choose	choose	VERB
gujaf-427	282	24	members	member	NOUN
gujaf-427	282	25	of	of	ADP
gujaf-427	282	26	federal	federal	ADJ
gujaf-427	282	27	mdas	mda	NOUN
gujaf-427	282	28	who	who	PRON
gujaf-427	282	29	are	be	AUX
gujaf-427	282	30	in	in	ADP
gujaf-427	282	31	active	active	ADJ
gujaf-427	282	32	service.the	service.the	DET
gujaf-427	282	33	study	study	NOUN
gujaf-427	282	34	employed	employ	VERB
gujaf-427	282	35	the	the	DET
gujaf-427	282	36	baseline	baseline	NOUN
gujaf-427	282	37	model	model	NOUN
gujaf-427	282	38	adapted	adapt	VERB
gujaf-427	282	39	from	from	ADP
gujaf-427	282	40	the	the	DET
gujaf-427	282	41	study	study	NOUN
gujaf-427	282	42	of	of	ADP
gujaf-427	282	43	effiong	effiong	PROPN
gujaf-427	282	44	et	et	PROPN
gujaf-427	282	45	al	al	PROPN
gujaf-427	282	46	.	.	PROPN
gujaf-427	283	1	(	(	PUNCT
gujaf-427	283	2	2017	2017	NUM
gujaf-427	283	3	)	)	PUNCT
gujaf-427	283	4	,	,	PUNCT
gujaf-427	283	5	which	which	PRON
gujaf-427	283	6	examined	examine	VERB
gujaf-427	283	7	the	the	DET
gujaf-427	283	8	effect	effect	NOUN
gujaf-427	283	9	of	of	ADP
gujaf-427	283	10	treasury	treasury	PROPN
gujaf-427	283	11	single	single	ADJ
gujaf-427	283	12	account	account	NOUN
gujaf-427	283	13	(	(	PUNCT
gujaf-427	283	14	tsa	tsa	PROPN
gujaf-427	283	15	)	)	PUNCT
gujaf-427	283	16	and	and	CCONJ
gujaf-427	283	17	integrated	integrate	VERB
gujaf-427	283	18	financial	financial	ADJ
gujaf-427	283	19	management	management	NOUN
gujaf-427	283	20	information	information	NOUN
gujaf-427	283	21	system	system	NOUN
gujaf-427	283	22	(	(	PUNCT
gujaf-427	283	23	fmis	fmis	ADV
gujaf-427	283	24	)	)	PUNCT
gujaf-427	283	25	implementation	implementation	NOUN
gujaf-427	283	26	on	on	ADP
gujaf-427	283	27	fraud	fraud	NOUN
gujaf-427	283	28	management	management	NOUN
gujaf-427	283	29	in	in	ADP
gujaf-427	283	30	the	the	DET
gujaf-427	283	31	public	public	ADJ
gujaf-427	283	32	sector	sector	NOUN
gujaf-427	283	33	in	in	ADP
gujaf-427	283	34	nigeria	nigeria	PROPN
gujaf-427	283	35	.	.	PUNCT
gujaf-427	284	1	the	the	DET
gujaf-427	284	2	original	original	ADJ
gujaf-427	284	3	model	model	NOUN
gujaf-427	284	4	was	be	AUX
gujaf-427	284	5	stated	state	VERB
gujaf-427	284	6	as	as	SCONJ
gujaf-427	284	7	follows	follow	VERB
gujaf-427	284	8	:	:	PUNCT
gujaf-427	284	9	fmps	fmp	NOUN
gujaf-427	284	10	=	=	SYM
gujaf-427	284	11	𝛽	𝛽	PROPN
gujaf-427	284	12	+	+	CCONJ
gujaf-427	284	13	𝛽	𝛽	NOUN
gujaf-427	284	14	𝑃𝐶𝑇𝑆𝐴	𝑃𝐶𝑇𝑆𝐴	NOUN
gujaf-427	284	15	+	+	CCONJ
gujaf-427	284	16	𝛽	𝛽	NOUN
gujaf-427	284	17	𝐼𝑃𝑃𝐼𝑆	𝐼𝑃𝑃𝐼𝑆	NOUN
gujaf-427	284	18	+	+	CCONJ
gujaf-427	284	19	𝛽	𝛽	DET
gujaf-427	284	20	𝐼𝐹𝑀𝐼𝑆	𝐼𝐹𝑀𝐼𝑆	PROPN
gujaf-427	284	21	+	+	CCONJ
gujaf-427	284	22	𝑒	𝑒	PROPN
gujaf-427	284	23	(	(	PUNCT
gujaf-427	284	24	1	1	NUM
gujaf-427	284	25	)	)	PUNCT
gujaf-427	284	26	where	where	SCONJ
gujaf-427	284	27	fmps	fmp	NOUN
gujaf-427	284	28	represents	represent	VERB
gujaf-427	284	29	fraud	fraud	NOUN
gujaf-427	284	30	management	management	NOUN
gujaf-427	284	31	in	in	ADP
gujaf-427	284	32	the	the	DET
gujaf-427	284	33	public	public	ADJ
gujaf-427	284	34	sector	sector	NOUN
gujaf-427	284	35	,	,	PUNCT
gujaf-427	284	36	tsa	tsa	PROPN
gujaf-427	284	37	indicates	indicate	VERB
gujaf-427	284	38	treasury	treasury	PROPN
gujaf-427	284	39	single	single	ADJ
gujaf-427	284	40	account	account	NOUN
gujaf-427	284	41	(	(	PUNCT
gujaf-427	284	42	tsa	tsa	PROPN
gujaf-427	284	43	)	)	PUNCT
gujaf-427	284	44	,	,	PUNCT
gujaf-427	284	45	ifmis	ifmis	PROPN
gujaf-427	284	46	indicates	indicate	VERB
gujaf-427	284	47	integrated	integrated	ADJ
gujaf-427	284	48	financial	financial	ADJ
gujaf-427	284	49	management	management	NOUN
gujaf-427	284	50	information	information	NOUN
gujaf-427	284	51	system	system	NOUN
gujaf-427	284	52	,	,	PUNCT
gujaf-427	284	53	ippis	ippis	PROPN
gujaf-427	284	54	represents	represent	VERB
gujaf-427	284	55	integrated	integrate	VERB
gujaf-427	284	56	personnel	personnel	NOUN
gujaf-427	284	57	payroll	payroll	NOUN
gujaf-427	284	58	information	information	NOUN
gujaf-427	284	59	system	system	NOUN
gujaf-427	284	60	,	,	PUNCT
gujaf-427	284	61	and	and	CCONJ
gujaf-427	284	62	e	e	NOUN
gujaf-427	284	63	is	be	AUX
gujaf-427	284	64	the	the	DET
gujaf-427	284	65	error	error	NOUN
gujaf-427	284	66	term	term	NOUN
gujaf-427	284	67	.	.	PUNCT
gujaf-427	285	1	however	however	ADV
gujaf-427	285	2	,	,	PUNCT
gujaf-427	285	3	the	the	DET
gujaf-427	285	4	above	above	ADJ
gujaf-427	285	5	model	model	NOUN
gujaf-427	285	6	was	be	AUX
gujaf-427	285	7	modified	modify	VERB
gujaf-427	285	8	to	to	PART
gujaf-427	285	9	capture	capture	VERB
gujaf-427	285	10	accountability	accountability	NOUN
gujaf-427	285	11	,	,	PUNCT
gujaf-427	285	12	which	which	PRON
gujaf-427	285	13	the	the	DET
gujaf-427	285	14	previous	previous	ADJ
gujaf-427	285	15	studies	study	NOUN
gujaf-427	285	16	failed	fail	VERB
gujaf-427	285	17	to	to	PART
gujaf-427	285	18	capture	capture	VERB
gujaf-427	285	19	,	,	PUNCT
gujaf-427	285	20	as	as	SCONJ
gujaf-427	285	21	follows	follow	VERB
gujaf-427	285	22	:	:	PUNCT
gujaf-427	286	1	𝐴𝐶𝐶	𝐴𝐶𝐶	NOUN
gujaf-427	286	2	=	=	SYM
gujaf-427	286	3	𝑓(𝐶𝑀𝑃	𝑓(𝐶𝑀𝑃	PROPN
gujaf-427	286	4	)	)	PUNCT
gujaf-427	286	5	(	(	PUNCT
gujaf-427	286	6	2	2	X
gujaf-427	286	7	)	)	PUNCT
gujaf-427	286	8	where	where	SCONJ
gujaf-427	286	9	𝐴	𝐴	PROPN
gujaf-427	286	10	represents	represent	VERB
gujaf-427	286	11	the	the	DET
gujaf-427	286	12	accountability	accountability	NOUN
gujaf-427	286	13	indicator	indicator	NOUN
gujaf-427	286	14	variable	variable	NOUN
gujaf-427	286	15	,	,	PUNCT
gujaf-427	286	16	𝐶𝑀𝑃	𝐶𝑀𝑃	PROPN
gujaf-427	286	17	represents	represent	VERB
gujaf-427	286	18	cash	cash	NOUN
gujaf-427	286	19	management	management	NOUN
gujaf-427	286	20	policies	policy	NOUN
gujaf-427	286	21	.	.	PUNCT
gujaf-427	287	1	for	for	ADP
gujaf-427	287	2	the	the	DET
gujaf-427	287	3	study	study	NOUN
gujaf-427	287	4	,	,	PUNCT
gujaf-427	287	5	the	the	DET
gujaf-427	287	6	acc	acc	PROPN
gujaf-427	287	7	represents	represent	VERB
gujaf-427	287	8	accountability	accountability	NOUN
gujaf-427	287	9	.	.	PUNCT
gujaf-427	288	1	at	at	ADP
gujaf-427	288	2	the	the	DET
gujaf-427	288	3	same	same	ADJ
gujaf-427	288	4	time	time	NOUN
gujaf-427	288	5	,	,	PUNCT
gujaf-427	288	6	cash	cash	NOUN
gujaf-427	288	7	management	management	NOUN
gujaf-427	288	8	policies	policy	NOUN
gujaf-427	288	9	(	(	PUNCT
gujaf-427	288	10	𝐶𝑀𝑃	𝐶𝑀𝑃	PROPN
gujaf-427	288	11	)	)	PUNCT
gujaf-427	288	12	were	be	AUX
gujaf-427	288	13	proxied	proxie	VERB
gujaf-427	288	14	by	by	ADP
gujaf-427	288	15	treasury	treasury	PROPN
gujaf-427	288	16	single	single	ADJ
gujaf-427	288	17	account	account	NOUN
gujaf-427	288	18	(	(	PUNCT
gujaf-427	288	19	tsa	tsa	PROPN
gujaf-427	288	20	)	)	PUNCT
gujaf-427	288	21	,	,	PUNCT
gujaf-427	288	22	government	government	NOUN
gujaf-427	288	23	integrated	integrate	VERB
gujaf-427	288	24	financial	financial	ADJ
gujaf-427	288	25	management	management	NOUN
gujaf-427	288	26	information	information	NOUN
gujaf-427	288	27	system	system	NOUN
gujaf-427	288	28	(	(	PUNCT
gujaf-427	288	29	gifmis	gifmis	NOUN
gujaf-427	288	30	)	)	PUNCT
gujaf-427	288	31	,	,	PUNCT
gujaf-427	288	32	and	and	CCONJ
gujaf-427	288	33	integrated	integrated	ADJ
gujaf-427	288	34	personnel	personnel	NOUN
gujaf-427	288	35	payroll	payroll	NOUN
gujaf-427	288	36	information	information	NOUN
gujaf-427	288	37	system	system	NOUN
gujaf-427	288	38	(	(	PUNCT
gujaf-427	288	39	ippis	ippis	PROPN
gujaf-427	288	40	)	)	PUNCT
gujaf-427	288	41	.	.	PUNCT
gujaf-427	289	1	this	this	DET
gujaf-427	289	2	resultsin	resultsin	NOUN
gujaf-427	289	3	the	the	DET
gujaf-427	289	4	equation	equation	NOUN
gujaf-427	289	5	3.3	3.3	NUM
gujaf-427	289	6	𝐴𝐶𝐶	𝐴𝐶𝐶	NOUN
gujaf-427	289	7	=	=	SYM
gujaf-427	289	8	𝑓(𝑇𝑆𝐴	𝑓(𝑇𝑆𝐴	NOUN
gujaf-427	289	9	,	,	PUNCT
gujaf-427	289	10	𝐺𝐼𝐹𝑀𝐼𝑆	𝐺𝐼𝐹𝑀𝐼𝑆	PROPN
gujaf-427	289	11	,	,	PUNCT
gujaf-427	289	12	𝐼𝑃𝑃𝐼𝑆	𝐼𝑃𝑃𝐼𝑆	PROPN
gujaf-427	289	13	)	)	PUNCT
gujaf-427	289	14	(	(	PUNCT
gujaf-427	289	15	3	3	X
gujaf-427	289	16	)	)	PUNCT
gujaf-427	289	17	𝐴𝐶𝐶	𝐴𝐶𝐶	NOUN
gujaf-427	289	18	=	=	SYM
gujaf-427	290	1	𝛽	𝛽	PROPN
gujaf-427	290	2	+	+	SYM
gujaf-427	290	3	𝛽	𝛽	PROPN
gujaf-427	290	4	𝑇𝑆𝐴	𝑇𝑆𝐴	NOUN
gujaf-427	290	5	+	+	CCONJ
gujaf-427	290	6	𝛽	𝛽	NOUN
gujaf-427	290	7	𝐺𝐼𝐹𝑀𝐼𝑆	𝐺𝐼𝐹𝑀𝐼𝑆	ADV
gujaf-427	290	8	+	+	NUM
gujaf-427	290	9	𝑒	𝑒	PROPN
gujaf-427	290	10	(	(	PUNCT
gujaf-427	290	11	4	4	NUM
gujaf-427	290	12	)	)	PUNCT
gujaf-427	290	13	where	where	SCONJ
gujaf-427	290	14	a	a	PRON
gujaf-427	290	15	represents	represent	VERB
gujaf-427	290	16	accountability	accountability	NOUN
gujaf-427	290	17	,	,	PUNCT
gujaf-427	290	18	tsa	tsa	NOUN
gujaf-427	290	19	indicates	indicate	VERB
gujaf-427	290	20	treasury	treasury	PROPN
gujaf-427	290	21	single	single	ADJ
gujaf-427	290	22	account	account	NOUN
gujaf-427	290	23	(	(	PUNCT
gujaf-427	290	24	tsa	tsa	PROPN
gujaf-427	290	25	)	)	PUNCT
gujaf-427	290	26	,	,	PUNCT
gujaf-427	290	27	gifmis	gifmis	PROPN
gujaf-427	290	28	indicates	indicate	VERB
gujaf-427	290	29	government	government	NOUN
gujaf-427	290	30	integrated	integrate	VERB
gujaf-427	290	31	financial	financial	ADJ
gujaf-427	290	32	management	management	NOUN
gujaf-427	290	33	information	information	NOUN
gujaf-427	290	34	system	system	NOUN
gujaf-427	290	35	.	.	PUNCT
gujaf-427	291	1	in	in	ADP
gujaf-427	291	2	line	line	NOUN
gujaf-427	291	3	with	with	ADP
gujaf-427	291	4	the	the	DET
gujaf-427	291	5	previous	previous	ADJ
gujaf-427	291	6	studies	study	NOUN
gujaf-427	291	7	reviewed	review	VERB
gujaf-427	291	8	,	,	PUNCT
gujaf-427	291	9	the	the	DET
gujaf-427	291	10	expectation	expectation	NOUN
gujaf-427	291	11	is	be	AUX
gujaf-427	291	12	that	that	SCONJ
gujaf-427	291	13	cash	cash	NOUN
gujaf-427	291	14	management	management	NOUN
gujaf-427	291	15	policies	policy	NOUN
gujaf-427	291	16	have	have	VERB
gujaf-427	291	17	a	a	DET
gujaf-427	291	18	positive	positive	ADJ
gujaf-427	291	19	and	and	CCONJ
gujaf-427	291	20	significant	significant	ADJ
gujaf-427	291	21	effect	effect	NOUN
gujaf-427	291	22	on	on	ADP
gujaf-427	291	23	accountability	accountability	NOUN
gujaf-427	291	24	in	in	ADP
gujaf-427	291	25	the	the	DET
gujaf-427	291	26	public	public	ADJ
gujaf-427	291	27	sector	sector	NOUN
gujaf-427	291	28	.	.	PUNCT
gujaf-427	292	1	a	a	DET
gujaf-427	292	2	priori	priori	ADJ
gujaf-427	292	3	expectation	expectation	NOUN
gujaf-427	292	4	is	be	AUX
gujaf-427	292	5	stated	state	VERB
gujaf-427	292	6	thus	thus	ADV
gujaf-427	292	7	,	,	PUNCT
gujaf-427	292	8	𝛽	𝛽	PROPN
gujaf-427	292	9	,	,	PUNCT
gujaf-427	292	10	𝛽	𝛽	PROPN
gujaf-427	292	11	&	&	CCONJ
gujaf-427	292	12	𝛽	𝛽	PROPN
gujaf-427	292	13	>	>	X
gujaf-427	292	14	0	0	NUM
gujaf-427	292	15	.	.	PUNCT
gujaf-427	293	1	the	the	DET
gujaf-427	293	2	independent	independent	ADJ
gujaf-427	293	3	variable	variable	NOUN
gujaf-427	293	4	of	of	ADP
gujaf-427	293	5	this	this	DET
gujaf-427	293	6	study	study	NOUN
gujaf-427	293	7	was	be	AUX
gujaf-427	293	8	cash	cash	NOUN
gujaf-427	293	9	management	management	NOUN
gujaf-427	293	10	policies	policy	NOUN
gujaf-427	293	11	,	,	PUNCT
gujaf-427	293	12	which	which	PRON
gujaf-427	293	13	were	be	AUX
gujaf-427	293	14	measured	measure	VERB
gujaf-427	293	15	by	by	ADP
gujaf-427	293	16	the	the	DET
gujaf-427	293	17	treasury	treasury	PROPN
gujaf-427	293	18	single	single	ADJ
gujaf-427	293	19	account	account	NOUN
gujaf-427	293	20	(	(	PUNCT
gujaf-427	293	21	tsa	tsa	PROPN
gujaf-427	293	22	)	)	PUNCT
gujaf-427	293	23	and	and	CCONJ
gujaf-427	293	24	government	government	NOUN
gujaf-427	293	25	integrated	integrate	VERB
gujaf-427	293	26	financial	financial	ADJ
gujaf-427	293	27	management	management	NOUN
gujaf-427	293	28	information	information	NOUN
gujaf-427	293	29	system	system	NOUN
gujaf-427	293	30	(	(	PUNCT
gujaf-427	293	31	gifmis	gifmis	PROPN
gujaf-427	293	32	)	)	PUNCT
gujaf-427	293	33	.	.	PUNCT
gujaf-427	294	1	at	at	ADP
gujaf-427	294	2	the	the	DET
gujaf-427	294	3	same	same	ADJ
gujaf-427	294	4	time	time	NOUN
gujaf-427	294	5	,	,	PUNCT
gujaf-427	294	6	the	the	DET
gujaf-427	294	7	dependent	dependent	ADJ
gujaf-427	294	8	variable	variable	NOUN
gujaf-427	294	9	is	be	AUX
gujaf-427	294	10	accountability	accountability	NOUN
gujaf-427	294	11	,	,	PUNCT
gujaf-427	294	12	measured	measure	VERB
gujaf-427	294	13	by	by	ADP
gujaf-427	294	14	transparency	transparency	NOUN
gujaf-427	294	15	.	.	PUNCT
gujaf-427	295	1	a	a	DET
gujaf-427	295	2	designed	design	VERB
gujaf-427	295	3	and	and	CCONJ
gujaf-427	295	4	structured	structured	ADJ
gujaf-427	295	5	questionnaire	questionnaire	NOUN
gujaf-427	295	6	was	be	AUX
gujaf-427	295	7	used	use	VERB
gujaf-427	295	8	for	for	ADP
gujaf-427	295	9	data	data	NOUN
gujaf-427	295	10	collection	collection	NOUN
gujaf-427	295	11	,	,	PUNCT
gujaf-427	295	12	using	use	VERB
gujaf-427	295	13	five	five	NUM
gujaf-427	295	14	likert	likert	ADJ
gujaf-427	295	15	scales	scale	NOUN
gujaf-427	295	16	of	of	ADP
gujaf-427	295	17	5	5	NUM
gujaf-427	295	18	to	to	PART
gujaf-427	295	19	1	1	NUM
gujaf-427	295	20	.	.	PUNCT
gujaf-427	295	21	strongly	strongly	ADV
gujaf-427	295	22	agree	agree	VERB
gujaf-427	295	23	(	(	PUNCT
gujaf-427	295	24	5	5	NUM
gujaf-427	295	25	)	)	PUNCT
gujaf-427	295	26	,	,	PUNCT
gujaf-427	295	27	agree	agree	VERB
gujaf-427	295	28	(	(	PUNCT
gujaf-427	295	29	4	4	NUM
gujaf-427	295	30	)	)	PUNCT
gujaf-427	295	31	,	,	PUNCT
gujaf-427	295	32	undecided	undecided	ADJ
gujaf-427	295	33	(	(	PUNCT
gujaf-427	295	34	3	3	NUM
gujaf-427	295	35	)	)	PUNCT
gujaf-427	295	36	,	,	PUNCT
gujaf-427	295	37	disagree	disagree	VERB
gujaf-427	295	38	(	(	PUNCT
gujaf-427	295	39	2	2	NUM
gujaf-427	295	40	)	)	PUNCT
gujaf-427	295	41	,	,	PUNCT
gujaf-427	295	42	and	and	CCONJ
gujaf-427	295	43	strongly	strongly	ADV
gujaf-427	295	44	disagree	disagree	VERB
gujaf-427	295	45	(	(	PUNCT
gujaf-427	295	46	1	1	NUM
gujaf-427	295	47	)	)	PUNCT
gujaf-427	295	48	.	.	PUNCT
gujaf-427	296	1	pilot	pilot	PROPN
gujaf-427	296	2	survey	survey	PROPN
gujaf-427	296	3	research	research	NOUN
gujaf-427	296	4	was	be	AUX
gujaf-427	296	5	conducted	conduct	VERB
gujaf-427	296	6	on	on	ADP
gujaf-427	296	7	a	a	DET
gujaf-427	296	8	group	group	NOUN
gujaf-427	296	9	of	of	ADP
gujaf-427	296	10	respondents	respondent	NOUN
gujaf-427	296	11	to	to	PART
gujaf-427	296	12	validate	validate	VERB
gujaf-427	296	13	the	the	DET
gujaf-427	296	14	questionnaire	questionnaire	NOUN
gujaf-427	296	15	with	with	ADP
gujaf-427	296	16	a	a	DET
gujaf-427	296	17	factor	factor	NOUN
gujaf-427	296	18	reliability	reliability	NOUN
gujaf-427	296	19	test	test	NOUN
gujaf-427	296	20	using	use	VERB
gujaf-427	296	21	the	the	DET
gujaf-427	296	22	kaiser	kaiser	PROPN
gujaf-427	296	23	-	-	PUNCT
gujaf-427	296	24	meyer	meyer	PROPN
gujaf-427	296	25	-	-	PUNCT
gujaf-427	296	26	olkin	olkin	PROPN
gujaf-427	296	27	(	(	PUNCT
gujaf-427	296	28	kmo	kmo	NOUN
gujaf-427	296	29	)	)	PUNCT
gujaf-427	296	30	and	and	CCONJ
gujaf-427	296	31	gusau	gusau	ADJ
gujaf-427	296	32	journal	journal	NOUN
gujaf-427	296	33	of	of	ADP
gujaf-427	296	34	accounting	accounting	NOUN
gujaf-427	296	35	and	and	CCONJ
gujaf-427	296	36	finance	finance	NOUN
gujaf-427	296	37	,	,	PUNCT
gujaf-427	296	38	vol.6	vol.6	PROPN
gujaf-427	296	39	,	,	PUNCT
gujaf-427	296	40	issue	issue	NOUN
gujaf-427	296	41	2	2	NUM
gujaf-427	296	42	,	,	PUNCT
gujaf-427	296	43	april	april	PROPN
gujaf-427	296	44	,	,	PUNCT
gujaf-427	296	45	2025	2025	NUM
gujaf-427	296	46	256	256	NUM
gujaf-427	296	47	bartleytests	bartleytest	NOUN
gujaf-427	296	48	.	.	PUNCT
gujaf-427	297	1	the	the	DET
gujaf-427	297	2	cronbach	cronbach	NOUN
gujaf-427	297	3	’s	’s	PART
gujaf-427	297	4	alpha	alpha	NOUN
gujaf-427	297	5	(	(	PUNCT
gujaf-427	297	6	α	α	NOUN
gujaf-427	297	7	)	)	PUNCT
gujaf-427	297	8	of	of	ADP
gujaf-427	297	9	the	the	DET
gujaf-427	297	10	scale	scale	NOUN
gujaf-427	297	11	used	use	VERB
gujaf-427	297	12	in	in	ADP
gujaf-427	297	13	the	the	DET
gujaf-427	297	14	research	research	NOUN
gujaf-427	297	15	was	be	AUX
gujaf-427	297	16	0.776	0.776	NUM
gujaf-427	297	17	,	,	PUNCT
gujaf-427	297	18	far	far	ADV
gujaf-427	297	19	more	more	ADV
gujaf-427	297	20	significant	significant	ADJ
gujaf-427	297	21	than	than	ADP
gujaf-427	297	22	70	70	NUM
gujaf-427	297	23	%	%	NOUN
gujaf-427	297	24	.	.	PUNCT
gujaf-427	298	1	the	the	DET
gujaf-427	298	2	scale	scale	NOUN
gujaf-427	298	3	with	with	ADP
gujaf-427	298	4	the	the	DET
gujaf-427	298	5	coefficient	coefficient	NOUN
gujaf-427	298	6	alpha	alpha	NOUN
gujaf-427	298	7	above	above	ADP
gujaf-427	298	8	0.70	0.70	NUM
gujaf-427	298	9	was	be	AUX
gujaf-427	298	10	good	good	ADJ
gujaf-427	298	11	and	and	CCONJ
gujaf-427	298	12	acceptable	acceptable	ADJ
gujaf-427	298	13	.	.	PUNCT
gujaf-427	299	1	this	this	PRON
gujaf-427	299	2	shows	show	VERB
gujaf-427	299	3	that	that	SCONJ
gujaf-427	299	4	the	the	DET
gujaf-427	299	5	questionnaire	questionnaire	NOUN
gujaf-427	299	6	has	have	VERB
gujaf-427	299	7	high	high	ADJ
gujaf-427	299	8	internal	internal	ADJ
gujaf-427	299	9	consistency	consistency	NOUN
gujaf-427	299	10	and	and	CCONJ
gujaf-427	299	11	reliability	reliability	NOUN
gujaf-427	299	12	.	.	PUNCT
gujaf-427	300	1	therefore	therefore	ADV
gujaf-427	300	2	,	,	PUNCT
gujaf-427	300	3	the	the	DET
gujaf-427	300	4	alpha	alpha	ADJ
gujaf-427	300	5	level	level	NOUN
gujaf-427	300	6	was	be	AUX
gujaf-427	300	7	considered	consider	VERB
gujaf-427	300	8	reliable	reliable	ADJ
gujaf-427	300	9	enough	enough	ADV
gujaf-427	300	10	for	for	ADP
gujaf-427	300	11	data	datum	NOUN
gujaf-427	300	12	analysis	analysis	NOUN
gujaf-427	300	13	.	.	PUNCT
gujaf-427	300	14	table	table	NOUN
gujaf-427	300	15	1	1	NUM
gujaf-427	300	16	:	:	PUNCT
gujaf-427	300	17	results	result	NOUN
gujaf-427	300	18	of	of	ADP
gujaf-427	300	19	validity	validity	NOUN
gujaf-427	300	20	and	and	CCONJ
gujaf-427	300	21	reliability	reliability	NOUN
gujaf-427	300	22	test	test	NOUN
gujaf-427	300	23	variables	variable	NOUN
gujaf-427	300	24	cronbach	cronbach	VERB
gujaf-427	300	25	alpha	alpha	ADV
gujaf-427	300	26	no	no	PRON
gujaf-427	300	27	of	of	ADP
gujaf-427	300	28	items	item	NOUN
gujaf-427	300	29	accountability	accountability	NOUN
gujaf-427	300	30	0.652	0.652	NUM
gujaf-427	300	31	7	7	NUM
gujaf-427	300	32	treasury	treasury	PROPN
gujaf-427	300	33	single	single	ADJ
gujaf-427	300	34	account	account	NOUN
gujaf-427	300	35	0.726	0.726	NUM
gujaf-427	300	36	7	7	NUM
gujaf-427	300	37	government	government	NOUN
gujaf-427	300	38	integrated	integrate	VERB
gujaf-427	300	39	financial	financial	ADJ
gujaf-427	300	40	management	management	NOUN
gujaf-427	300	41	information	information	NOUN
gujaf-427	300	42	system	system	NOUN
gujaf-427	300	43	0.757	0.757	NUM
gujaf-427	300	44	8	8	NUM
gujaf-427	300	45	source	source	NOUN
gujaf-427	300	46	:	:	PUNCT
gujaf-427	300	47	authors	author	NOUN
gujaf-427	300	48	’	'	PUNCT
gujaf-427	300	49	computation	computation	NOUN
gujaf-427	300	50	(	(	PUNCT
gujaf-427	300	51	2025	2025	NUM
gujaf-427	300	52	)	)	PUNCT
gujaf-427	300	53	4.0	4.0	NUM
gujaf-427	300	54	results	result	NOUN
gujaf-427	300	55	and	and	CCONJ
gujaf-427	300	56	policy	policy	NOUN
gujaf-427	300	57	implications	implication	NOUN
gujaf-427	300	58	the	the	DET
gujaf-427	300	59	following	follow	VERB
gujaf-427	300	60	table	table	NOUN
gujaf-427	300	61	presents	present	VERB
gujaf-427	300	62	the	the	DET
gujaf-427	300	63	descriptive	descriptive	ADJ
gujaf-427	300	64	statistics	statistic	NOUN
gujaf-427	300	65	for	for	ADP
gujaf-427	300	66	the	the	DET
gujaf-427	300	67	four	four	NUM
gujaf-427	300	68	acct	acct	NOUN
gujaf-427	300	69	,	,	PUNCT
gujaf-427	300	70	c	c	X
gujaf-427	300	71	,	,	PUNCT
gujaf-427	300	72	tsa	tsa	PROPN
gujaf-427	300	73	,	,	PUNCT
gujaf-427	300	74	gifmis	gifmis	NOUN
gujaf-427	300	75	,	,	PUNCT
gujaf-427	300	76	and	and	CCONJ
gujaf-427	300	77	ippis	ippis	ADJ
gujaf-427	300	78	variables	variable	NOUN
gujaf-427	300	79	.	.	PUNCT
gujaf-427	301	1	based	base	VERB
gujaf-427	301	2	on	on	ADP
gujaf-427	301	3	125	125	NUM
gujaf-427	301	4	observations	observation	NOUN
gujaf-427	301	5	,	,	PUNCT
gujaf-427	301	6	all	all	DET
gujaf-427	301	7	these	these	DET
gujaf-427	301	8	variables	variable	NOUN
gujaf-427	301	9	appear	appear	VERB
gujaf-427	301	10	to	to	PART
gujaf-427	301	11	represent	represent	VERB
gujaf-427	301	12	some	some	DET
gujaf-427	301	13	financial	financial	ADJ
gujaf-427	301	14	or	or	CCONJ
gujaf-427	301	15	performance	performance	NOUN
gujaf-427	301	16	measures	measure	NOUN
gujaf-427	301	17	.	.	PUNCT
gujaf-427	302	1	the	the	DET
gujaf-427	302	2	mean	mean	NOUN
gujaf-427	302	3	of	of	ADP
gujaf-427	302	4	accountability	accountability	NOUN
gujaf-427	302	5	as	as	ADP
gujaf-427	302	6	the	the	DET
gujaf-427	302	7	dependent	dependent	ADJ
gujaf-427	302	8	variable	variable	NOUN
gujaf-427	302	9	is	be	AUX
gujaf-427	302	10	25.59086,with	25.59086,with	NUM
gujaf-427	302	11	other	other	ADJ
gujaf-427	302	12	connected	connect	VERB
gujaf-427	302	13	maximumsthat	maximumsthat	INTJ
gujaf-427	302	14	explain	explain	VERB
gujaf-427	302	15	the	the	DET
gujaf-427	302	16	stewardship	stewardship	NOUN
gujaf-427	302	17	of	of	ADP
gujaf-427	302	18	public	public	ADJ
gujaf-427	302	19	money	money	NOUN
gujaf-427	302	20	and	and	CCONJ
gujaf-427	302	21	expenditure	expenditure	NOUN
gujaf-427	302	22	process	process	NOUN
gujaf-427	302	23	is	be	AUX
gujaf-427	302	24	feasible	feasible	ADJ
gujaf-427	302	25	in	in	ADP
gujaf-427	302	26	the	the	DET
gujaf-427	302	27	federal	federal	ADJ
gujaf-427	302	28	mdas	mda	NOUN
gujaf-427	302	29	,	,	PUNCT
gujaf-427	302	30	and	and	CCONJ
gujaf-427	302	31	a	a	DET
gujaf-427	302	32	minimum	minimum	ADJ
gujaf-427	302	33	value	value	NOUN
gujaf-427	302	34	of	of	ADP
gujaf-427	302	35	12.28571	12.28571	NUM
gujaf-427	302	36	provides	provide	VERB
gujaf-427	302	37	financial	financial	ADJ
gujaf-427	302	38	information	information	NOUN
gujaf-427	302	39	of	of	ADP
gujaf-427	302	40	mdas	mda	NOUN
gujaf-427	302	41	as	as	ADV
gujaf-427	302	42	easily	easily	ADV
gujaf-427	302	43	accessible	accessible	ADJ
gujaf-427	302	44	to	to	ADP
gujaf-427	302	45	the	the	DET
gujaf-427	302	46	general	general	ADJ
gujaf-427	302	47	public	public	NOUN
gujaf-427	302	48	upon	upon	SCONJ
gujaf-427	302	49	request	request	NOUN
gujaf-427	302	50	.	.	PUNCT
gujaf-427	303	1	the	the	DET
gujaf-427	303	2	standard	standard	ADJ
gujaf-427	303	3	deviation	deviation	NOUN
gujaf-427	303	4	of	of	ADP
gujaf-427	303	5	4.321142	4.321142	NUM
gujaf-427	303	6	with	with	ADP
gujaf-427	303	7	skewness	skewness	NOUN
gujaf-427	303	8	-1.184838	-1.184838	NOUN
gujaf-427	303	9	,	,	PUNCT
gujaf-427	303	10	that	that	SCONJ
gujaf-427	303	11	financial	financial	ADJ
gujaf-427	303	12	information	information	NOUN
gujaf-427	303	13	disclosed	disclose	VERB
gujaf-427	303	14	by	by	ADP
gujaf-427	303	15	the	the	DET
gujaf-427	303	16	federal	federal	ADJ
gujaf-427	303	17	mdas	mdas	PROPN
gujaf-427	303	18	fully	fully	ADV
gujaf-427	303	19	represent	represent	VERB
gujaf-427	303	20	their	their	PRON
gujaf-427	303	21	activities	activity	NOUN
gujaf-427	303	22	,	,	PUNCT
gujaf-427	303	23	with	with	ADP
gujaf-427	303	24	median	median	PROPN
gujaf-427	303	25	26.57143	26.57143	NUM
gujaf-427	303	26	and	and	CCONJ
gujaf-427	303	27	kurtosis	kurtosis	NOUN
gujaf-427	303	28	of	of	ADP
gujaf-427	303	29	3.544251	3.544251	NUM
gujaf-427	303	30	respectively	respectively	ADV
gujaf-427	303	31	,	,	PUNCT
gujaf-427	303	32	proved	prove	VERB
gujaf-427	303	33	that	that	SCONJ
gujaf-427	303	34	public	public	ADJ
gujaf-427	303	35	accountability	accountability	NOUN
gujaf-427	303	36	achieved	achieve	VERB
gujaf-427	303	37	only	only	ADV
gujaf-427	303	38	if	if	SCONJ
gujaf-427	303	39	those	those	PRON
gujaf-427	303	40	who	who	PRON
gujaf-427	303	41	receive	receive	VERB
gujaf-427	303	42	the	the	DET
gujaf-427	303	43	accounts	account	NOUN
gujaf-427	303	44	have	have	VERB
gujaf-427	303	45	power	power	NOUN
gujaf-427	303	46	and	and	CCONJ
gujaf-427	303	47	ability	ability	NOUN
gujaf-427	303	48	to	to	PART
gujaf-427	303	49	take	take	VERB
gujaf-427	303	50	actions	action	NOUN
gujaf-427	303	51	on	on	ADP
gujaf-427	303	52	the	the	DET
gujaf-427	303	53	variations	variation	NOUN
gujaf-427	303	54	of	of	ADP
gujaf-427	303	55	those	those	DET
gujaf-427	303	56	accounts	account	NOUN
gujaf-427	303	57	;	;	PUNCT
gujaf-427	303	58	30.78943	30.78943	NUM
gujaf-427	303	59	of	of	ADP
gujaf-427	303	60	jarque	jarque	NOUN
gujaf-427	303	61	-	-	PUNCT
gujaf-427	303	62	bera	bera	NOUN
gujaf-427	303	63	,	,	PUNCT
gujaf-427	303	64	implies	imply	VERB
gujaf-427	303	65	that	that	SCONJ
gujaf-427	303	66	there	there	PRON
gujaf-427	303	67	is	be	VERB
gujaf-427	303	68	no	no	DET
gujaf-427	303	69	secrecy	secrecy	NOUN
gujaf-427	303	70	in	in	ADP
gujaf-427	303	71	mdas	mdas	ADJ
gujaf-427	303	72	financial	financial	ADJ
gujaf-427	303	73	reports	report	NOUN
gujaf-427	303	74	presented	present	VERB
gujaf-427	303	75	to	to	ADP
gujaf-427	303	76	the	the	DET
gujaf-427	303	77	general	general	ADJ
gujaf-427	303	78	public	public	NOUN
gujaf-427	303	79	.	.	PUNCT
gujaf-427	304	1	the	the	DET
gujaf-427	304	2	implication	implication	NOUN
gujaf-427	304	3	is	be	AUX
gujaf-427	304	4	that	that	SCONJ
gujaf-427	304	5	theirscheme	theirscheme	NOUN
gujaf-427	304	6	has	have	AUX
gujaf-427	304	7	enhanced	enhance	VERB
gujaf-427	304	8	personnel	personnel	NOUN
gujaf-427	304	9	enrolment	enrolment	NOUN
gujaf-427	304	10	and	and	CCONJ
gujaf-427	304	11	payment	payment	NOUN
gujaf-427	304	12	among	among	ADP
gujaf-427	304	13	federal	federal	ADJ
gujaf-427	304	14	mdas	mda	NOUN
gujaf-427	304	15	.	.	PUNCT
gujaf-427	305	1	paye	paye	NOUN
gujaf-427	305	2	deduction	deduction	NOUN
gujaf-427	305	3	and	and	CCONJ
gujaf-427	305	4	other	other	ADJ
gujaf-427	305	5	statutory	statutory	ADJ
gujaf-427	305	6	remittances	remittance	NOUN
gujaf-427	305	7	are	be	AUX
gujaf-427	305	8	better	well	ADV
gujaf-427	305	9	regulated	regulate	VERB
gujaf-427	305	10	by	by	ADP
gujaf-427	305	11	adopting	adopt	VERB
gujaf-427	305	12	an	an	DET
gujaf-427	305	13	integrated	integrate	VERB
gujaf-427	305	14	personnel	personnel	NOUN
gujaf-427	305	15	payroll	payroll	NOUN
gujaf-427	305	16	information	information	NOUN
gujaf-427	305	17	system	system	NOUN
gujaf-427	305	18	.	.	PUNCT
gujaf-427	306	1	the	the	DET
gujaf-427	306	2	mean	mean	NOUN
gujaf-427	306	3	of	of	ADP
gujaf-427	306	4	tsa	tsa	PROPN
gujaf-427	306	5	is	be	AUX
gujaf-427	306	6	39.45760	39.45760	NUM
gujaf-427	306	7	shows	show	VERB
gujaf-427	306	8	that	that	SCONJ
gujaf-427	306	9	effective	effective	ADJ
gujaf-427	306	10	monitoring	monitoring	NOUN
gujaf-427	306	11	of	of	ADP
gujaf-427	306	12	receipts	receipt	NOUN
gujaf-427	306	13	and	and	CCONJ
gujaf-427	306	14	expenditures	expenditure	NOUN
gujaf-427	306	15	of	of	ADP
gujaf-427	306	16	public	public	ADJ
gujaf-427	306	17	funds	fund	NOUN
gujaf-427	306	18	with	with	ADP
gujaf-427	306	19	other	other	ADJ
gujaf-427	306	20	connected	connected	ADJ
gujaf-427	306	21	maximum	maximum	ADJ
gujaf-427	306	22	and	and	CCONJ
gujaf-427	306	23	minimum	minimum	ADJ
gujaf-427	306	24	value	value	NOUN
gujaf-427	306	25	of	of	ADP
gujaf-427	306	26	44.50000	44.50000	NUM
gujaf-427	306	27	and	and	CCONJ
gujaf-427	306	28	25.20000	25.20000	NUM
gujaf-427	306	29	led	lead	VERB
gujaf-427	306	30	to	to	ADP
gujaf-427	306	31	uniformity	uniformity	NOUN
gujaf-427	306	32	in	in	ADP
gujaf-427	306	33	financial	financial	ADJ
gujaf-427	306	34	reporting	reporting	NOUN
gujaf-427	306	35	method	method	NOUN
gujaf-427	306	36	in	in	ADP
gujaf-427	306	37	federal	federal	ADJ
gujaf-427	306	38	mdas	mda	NOUN
gujaf-427	306	39	respectively	respectively	ADV
gujaf-427	306	40	,	,	PUNCT
gujaf-427	306	41	this	this	PRON
gujaf-427	306	42	means	mean	VERB
gujaf-427	306	43	that	that	SCONJ
gujaf-427	306	44	proper	proper	ADJ
gujaf-427	306	45	cash	cash	NOUN
gujaf-427	306	46	management	management	NOUN
gujaf-427	306	47	of	of	ADP
gujaf-427	306	48	collected	collect	VERB
gujaf-427	306	49	government	government	NOUN
gujaf-427	306	50	revenue	revenue	NOUN
gujaf-427	306	51	single	single	ADJ
gujaf-427	306	52	account	account	NOUN
gujaf-427	306	53	aids	aids	PROPN
gujaf-427	306	54	transparency	transparency	NOUN
gujaf-427	306	55	;	;	PUNCT
gujaf-427	306	56	standard	standard	ADJ
gujaf-427	306	57	deviation	deviation	NOUN
gujaf-427	306	58	is	be	AUX
gujaf-427	306	59	4.436129	4.436129	NUM
gujaf-427	306	60	skewness	skewness	NOUN
gujaf-427	306	61	-1.359975	-1.359975	PROPN
gujaf-427	306	62	with	with	ADP
gujaf-427	306	63	median	median	PROPN
gujaf-427	306	64	40.50000	40.50000	NUM
gujaf-427	306	65	and	and	CCONJ
gujaf-427	306	66	kurtosis	kurtosis	NOUN
gujaf-427	306	67	of	of	ADP
gujaf-427	306	68	4.363536	4.363536	NUM
gujaf-427	306	69	respectively	respectively	ADV
gujaf-427	306	70	the	the	DET
gujaf-427	306	71	result	result	NOUN
gujaf-427	306	72	showed	show	VERB
gujaf-427	306	73	that	that	SCONJ
gujaf-427	306	74	proper	proper	ADJ
gujaf-427	306	75	governance	governance	NOUN
gujaf-427	306	76	of	of	ADP
gujaf-427	306	77	tsa	tsa	NOUN
gujaf-427	306	78	promote	promote	VERB
gujaf-427	306	79	accountability	accountability	NOUN
gujaf-427	306	80	as	as	SCONJ
gujaf-427	306	81	sanctions	sanction	NOUN
gujaf-427	306	82	by	by	ADP
gujaf-427	306	83	legislative	legislative	ADJ
gujaf-427	306	84	improves	improve	VERB
gujaf-427	306	85	on	on	ADP
gujaf-427	306	86	the	the	DET
gujaf-427	306	87	financial	financial	ADJ
gujaf-427	306	88	management	management	NOUN
gujaf-427	306	89	of	of	ADP
gujaf-427	306	90	mdas	mda	NOUN
gujaf-427	306	91	.	.	PUNCT
gujaf-427	307	1	the	the	DET
gujaf-427	307	2	implication	implication	NOUN
gujaf-427	307	3	is	be	AUX
gujaf-427	307	4	that	that	SCONJ
gujaf-427	307	5	there	there	PRON
gujaf-427	307	6	is	be	VERB
gujaf-427	307	7	no	no	DET
gujaf-427	307	8	secrecy	secrecy	NOUN
gujaf-427	307	9	in	in	ADP
gujaf-427	307	10	mda	mda	PROPN
gujaf-427	307	11	's	's	PART
gujaf-427	307	12	financial	financial	ADJ
gujaf-427	307	13	reports	report	NOUN
gujaf-427	307	14	presented	present	VERB
gujaf-427	307	15	to	to	ADP
gujaf-427	307	16	the	the	DET
gujaf-427	307	17	public	public	NOUN
gujaf-427	307	18	.	.	PUNCT
gujaf-427	308	1	then	then	ADV
gujaf-427	308	2	,	,	PUNCT
gujaf-427	308	3	the	the	DET
gujaf-427	308	4	value	value	NOUN
gujaf-427	308	5	of	of	ADP
gujaf-427	308	6	skewness	skewness	NOUN
gujaf-427	308	7	and	and	CCONJ
gujaf-427	308	8	kurtosis	kurtosis	NOUN
gujaf-427	308	9	confirmed	confirm	VERB
gujaf-427	308	10	the	the	DET
gujaf-427	308	11	respondents	respondent	NOUN
gujaf-427	308	12	'	'	PART
gujaf-427	308	13	opinions	opinion	NOUN
gujaf-427	308	14	.	.	PUNCT
gujaf-427	309	1	the	the	DET
gujaf-427	309	2	standard	standard	ADJ
gujaf-427	309	3	deviation	deviation	NOUN
gujaf-427	309	4	of	of	ADP
gujaf-427	309	5	gifmis	gifmis	NOUN
gujaf-427	309	6	is	be	AUX
gujaf-427	309	7	3.214895	3.214895	NUM
gujaf-427	309	8	,	,	PUNCT
gujaf-427	309	9	with	with	ADP
gujaf-427	309	10	the	the	DET
gujaf-427	309	11	other	other	ADJ
gujaf-427	309	12	associated	associated	ADJ
gujaf-427	309	13	maximum	maximum	ADJ
gujaf-427	309	14	and	and	CCONJ
gujaf-427	309	15	minimum	minimum	ADJ
gujaf-427	309	16	values	value	NOUN
gujaf-427	309	17	of	of	ADP
gujaf-427	309	18	30.71429	30.71429	NUM
gujaf-427	309	19	and	and	CCONJ
gujaf-427	309	20	14.71429	14.71429	NUM
gujaf-427	309	21	,	,	PUNCT
gujaf-427	309	22	respectively	respectively	ADV
gujaf-427	309	23	.	.	PUNCT
gujaf-427	310	1	there	there	PRON
gujaf-427	310	2	is	be	VERB
gujaf-427	310	3	feedback	feedback	NOUN
gujaf-427	310	4	from	from	ADP
gujaf-427	310	5	stakeholders	stakeholder	NOUN
gujaf-427	310	6	on	on	ADP
gujaf-427	310	7	mdas	mda	NOUN
gujaf-427	310	8	'	'	PART
gujaf-427	310	9	financial	financial	ADJ
gujaf-427	310	10	activities	activity	NOUN
gujaf-427	310	11	,	,	PUNCT
gujaf-427	310	12	with	with	ADP
gujaf-427	310	13	1281.608	1281.608	NUM
gujaf-427	310	14	,	,	PUNCT
gujaf-427	310	15	a	a	DET
gujaf-427	310	16	sum	sum	NOUN
gujaf-427	310	17	squared	square	VERB
gujaf-427	310	18	deviation	deviation	NOUN
gujaf-427	310	19	,	,	PUNCT
gujaf-427	310	20	and	and	CCONJ
gujaf-427	310	21	a	a	DET
gujaf-427	310	22	skewness	skewness	NOUN
gujaf-427	310	23	of	of	ADP
gujaf-427	310	24	1.589853	1.589853	NUM
gujaf-427	310	25	.	.	PUNCT
gujaf-427	311	1	gifmis	gifmis	PROPN
gujaf-427	311	2	is	be	AUX
gujaf-427	311	3	set	set	VERB
gujaf-427	311	4	up	up	ADP
gujaf-427	311	5	adequately	adequately	ADV
gujaf-427	311	6	to	to	PART
gujaf-427	311	7	ensure	ensure	VERB
gujaf-427	311	8	accountability	accountability	NOUN
gujaf-427	311	9	in	in	ADP
gujaf-427	311	10	the	the	DET
gujaf-427	311	11	mdas	mda	NOUN
gujaf-427	311	12	,	,	PUNCT
gujaf-427	311	13	with	with	ADP
gujaf-427	311	14	a	a	DET
gujaf-427	311	15	kurtosis	kurtosis	NOUN
gujaf-427	311	16	of	of	ADP
gujaf-427	311	17	5.518795	5.518795	NUM
gujaf-427	311	18	indicated	indicate	VERB
gujaf-427	311	19	that	that	SCONJ
gujaf-427	311	20	government	government	NOUN
gujaf-427	311	21	integrated	integrate	VERB
gujaf-427	311	22	financial	financial	ADJ
gujaf-427	311	23	information	information	NOUN
gujaf-427	311	24	system	system	NOUN
gujaf-427	311	25	symmetrical	symmetrical	ADJ
gujaf-427	311	26	with	with	ADP
gujaf-427	311	27	mean	mean	NOUN
gujaf-427	311	28	of	of	ADP
gujaf-427	311	29	26.33714	26.33714	NUM
gujaf-427	311	30	with	with	ADP
gujaf-427	311	31	jarque	jarque	NOUN
gujaf-427	311	32	-	-	PUNCT
gujaf-427	311	33	bera	bera	NOUN
gujaf-427	311	34	of	of	ADP
gujaf-427	311	35	85.70237	85.70237	NUM
gujaf-427	311	36	the	the	DET
gujaf-427	311	37	implication	implication	NOUN
gujaf-427	311	38	of	of	ADP
gujaf-427	311	39	this	this	PRON
gujaf-427	311	40	is	be	AUX
gujaf-427	311	41	that	that	SCONJ
gujaf-427	311	42	public	public	ADJ
gujaf-427	311	43	gusau	gusau	ADJ
gujaf-427	311	44	journal	journal	NOUN
gujaf-427	311	45	of	of	ADP
gujaf-427	311	46	accounting	accounting	NOUN
gujaf-427	311	47	and	and	CCONJ
gujaf-427	311	48	finance	finance	NOUN
gujaf-427	311	49	,	,	PUNCT
gujaf-427	311	50	vol.6	vol.6	PROPN
gujaf-427	311	51	,	,	PUNCT
gujaf-427	311	52	issue	issue	NOUN
gujaf-427	311	53	2	2	NUM
gujaf-427	311	54	,	,	PUNCT
gujaf-427	311	55	april	april	PROPN
gujaf-427	311	56	,	,	PUNCT
gujaf-427	311	57	2025	2025	NUM
gujaf-427	311	58	257	257	NUM
gujaf-427	311	59	accountability	accountability	NOUN
gujaf-427	311	60	can	can	AUX
gujaf-427	311	61	be	be	AUX
gujaf-427	311	62	achieved	achieve	VERB
gujaf-427	311	63	only	only	ADV
gujaf-427	311	64	if	if	SCONJ
gujaf-427	311	65	those	those	PRON
gujaf-427	311	66	who	who	PRON
gujaf-427	311	67	receive	receive	VERB
gujaf-427	311	68	the	the	DET
gujaf-427	311	69	accounts	account	NOUN
gujaf-427	311	70	have	have	VERB
gujaf-427	311	71	power	power	NOUN
gujaf-427	311	72	and	and	CCONJ
gujaf-427	311	73	ability	ability	NOUN
gujaf-427	311	74	to	to	PART
gujaf-427	311	75	take	take	VERB
gujaf-427	311	76	actions	action	NOUN
gujaf-427	311	77	on	on	ADP
gujaf-427	311	78	the	the	DET
gujaf-427	311	79	variations	variation	NOUN
gujaf-427	311	80	of	of	ADP
gujaf-427	311	81	those	those	DET
gujaf-427	311	82	accounts	account	NOUN
gujaf-427	311	83	.	.	PUNCT
gujaf-427	312	1	the	the	DET
gujaf-427	312	2	mean	mean	NOUN
gujaf-427	312	3	of	of	ADP
gujaf-427	312	4	gifmis	gifmis	NOUN
gujaf-427	312	5	is	be	AUX
gujaf-427	312	6	26.33714,with	26.33714,with	NUM
gujaf-427	312	7	other	other	ADJ
gujaf-427	312	8	connected	connect	VERB
gujaf-427	312	9	maximum	maximum	ADJ
gujaf-427	312	10	and	and	CCONJ
gujaf-427	312	11	minimum	minimum	ADJ
gujaf-427	312	12	values	value	NOUN
gujaf-427	312	13	of	of	ADP
gujaf-427	312	14	30.71429	30.71429	NUM
gujaf-427	312	15	and	and	CCONJ
gujaf-427	312	16	14.71429,respectively	14.71429,respectively	NUM
gujaf-427	312	17	;	;	PUNCT
gujaf-427	312	18	the	the	DET
gujaf-427	312	19	standard	standard	ADJ
gujaf-427	312	20	deviation	deviation	NOUN
gujaf-427	312	21	is	be	AUX
gujaf-427	312	22	3.214895	3.214895	NUM
gujaf-427	312	23	.	.	PUNCT
gujaf-427	313	1	skewness	skewness	PROPN
gujaf-427	313	2	-1.589853	-1.589853	PROPN
gujaf-427	313	3	with	with	ADP
gujaf-427	313	4	median	median	PROPN
gujaf-427	313	5	27.42857	27.42857	NUM
gujaf-427	313	6	and	and	CCONJ
gujaf-427	313	7	kurtosis	kurtosis	NOUN
gujaf-427	313	8	of	of	ADP
gujaf-427	313	9	5.518795	5.518795	NUM
gujaf-427	313	10	.	.	PUNCT
gujaf-427	314	1	the	the	DET
gujaf-427	314	2	mean	mean	NOUN
gujaf-427	314	3	of	of	ADP
gujaf-427	314	4	integrated	integrate	VERB
gujaf-427	314	5	personnel	personnel	NOUN
gujaf-427	314	6	payroll	payroll	NOUN
gujaf-427	314	7	information	information	NOUN
gujaf-427	314	8	system	system	NOUN
gujaf-427	314	9	(	(	PUNCT
gujaf-427	314	10	ippis	ippis	PROPN
gujaf-427	314	11	)	)	PUNCT
gujaf-427	314	12	is	be	AUX
gujaf-427	314	13	30.81800	30.81800	NUM
gujaf-427	314	14	with	with	ADP
gujaf-427	314	15	other	other	ADJ
gujaf-427	314	16	connected	connected	ADJ
gujaf-427	314	17	maximum	maximum	ADJ
gujaf-427	314	18	and	and	CCONJ
gujaf-427	314	19	minimum	minimum	ADJ
gujaf-427	314	20	value	value	NOUN
gujaf-427	314	21	of	of	ADP
gujaf-427	314	22	35.62500	35.62500	NUM
gujaf-427	314	23	and	and	CCONJ
gujaf-427	314	24	17.37500	17.37500	NUM
gujaf-427	314	25	respectively	respectively	ADV
gujaf-427	314	26	;	;	PUNCT
gujaf-427	314	27	the	the	DET
gujaf-427	314	28	process	process	NOUN
gujaf-427	314	29	of	of	ADP
gujaf-427	314	30	staff	staff	NOUN
gujaf-427	314	31	training	training	NOUN
gujaf-427	314	32	and	and	CCONJ
gujaf-427	314	33	development	development	NOUN
gujaf-427	314	34	have	have	AUX
gujaf-427	314	35	been	be	AUX
gujaf-427	314	36	greatly	greatly	ADV
gujaf-427	314	37	enhanced	enhance	VERB
gujaf-427	314	38	through	through	ADP
gujaf-427	314	39	integrated	integrate	VERB
gujaf-427	314	40	personnel	personnel	NOUN
gujaf-427	314	41	payroll	payroll	NOUN
gujaf-427	314	42	information	information	NOUN
gujaf-427	314	43	system	system	NOUN
gujaf-427	314	44	adoption	adoption	NOUN
gujaf-427	314	45	with	with	ADP
gujaf-427	314	46	standard	standard	ADJ
gujaf-427	314	47	deviation	deviation	NOUN
gujaf-427	314	48	is	be	AUX
gujaf-427	314	49	3.785467	3.785467	NUM
gujaf-427	314	50	while	while	SCONJ
gujaf-427	314	51	the	the	DET
gujaf-427	314	52	skewness	skewness	NOUN
gujaf-427	314	53	1.590499	1.590499	NUM
gujaf-427	314	54	with	with	ADP
gujaf-427	314	55	median	median	PROPN
gujaf-427	314	56	31.50000	31.50000	NUM
gujaf-427	314	57	and	and	CCONJ
gujaf-427	314	58	kurtosis	kurtosis	NOUN
gujaf-427	314	59	of	of	ADP
gujaf-427	314	60	5.538863	5.538863	NUM
gujaf-427	314	61	respectively	respectively	ADV
gujaf-427	314	62	,	,	PUNCT
gujaf-427	314	63	proved	prove	VERB
gujaf-427	314	64	that	that	SCONJ
gujaf-427	314	65	proper	proper	ADJ
gujaf-427	314	66	governance	governance	NOUN
gujaf-427	314	67	of	of	ADP
gujaf-427	314	68	integrated	integrate	VERB
gujaf-427	314	69	personnel	personnel	NOUN
gujaf-427	314	70	payroll	payroll	NOUN
gujaf-427	314	71	information	information	NOUN
gujaf-427	314	72	system	system	NOUN
gujaf-427	314	73	promote	promote	VERB
gujaf-427	314	74	accountability	accountability	NOUN
gujaf-427	314	75	as	as	SCONJ
gujaf-427	314	76	it	it	PRON
gujaf-427	314	77	reduces	reduce	VERB
gujaf-427	314	78	payroll	payroll	NOUN
gujaf-427	314	79	manipulation	manipulation	NOUN
gujaf-427	314	80	among	among	ADP
gujaf-427	314	81	federal	federal	ADJ
gujaf-427	314	82	mdas	mda	NOUN
gujaf-427	314	83	in	in	ADP
gujaf-427	314	84	ondo	ondo	PROPN
gujaf-427	314	85	state	state	NOUN
gujaf-427	314	86	.	.	PUNCT
gujaf-427	315	1	the	the	DET
gujaf-427	315	2	implication	implication	NOUN
gujaf-427	315	3	is	be	AUX
gujaf-427	315	4	that	that	SCONJ
gujaf-427	315	5	theirscheme	theirscheme	NOUN
gujaf-427	315	6	has	have	AUX
gujaf-427	315	7	enhanced	enhance	VERB
gujaf-427	315	8	personnel	personnel	NOUN
gujaf-427	315	9	enrolment	enrolment	NOUN
gujaf-427	315	10	and	and	CCONJ
gujaf-427	315	11	payment	payment	NOUN
gujaf-427	315	12	among	among	ADP
gujaf-427	315	13	federal	federal	ADJ
gujaf-427	315	14	mdas	mda	NOUN
gujaf-427	315	15	.	.	PUNCT
gujaf-427	316	1	paye	paye	NOUN
gujaf-427	316	2	deduction	deduction	NOUN
gujaf-427	316	3	and	and	CCONJ
gujaf-427	316	4	other	other	ADJ
gujaf-427	316	5	statutory	statutory	ADJ
gujaf-427	316	6	remittances	remittance	NOUN
gujaf-427	316	7	are	be	AUX
gujaf-427	316	8	better	well	ADV
gujaf-427	316	9	regulated	regulate	VERB
gujaf-427	316	10	by	by	ADP
gujaf-427	316	11	adopting	adopt	VERB
gujaf-427	316	12	an	an	DET
gujaf-427	316	13	integrated	integrate	VERB
gujaf-427	316	14	personnel	personnel	NOUN
gujaf-427	316	15	payroll	payroll	NOUN
gujaf-427	316	16	information	information	NOUN
gujaf-427	316	17	system	system	NOUN
gujaf-427	316	18	.	.	PUNCT
gujaf-427	317	1	table	table	NOUN
gujaf-427	317	2	2	2	NUM
gujaf-427	317	3	:	:	PUNCT
gujaf-427	317	4	descriptive	descriptive	ADJ
gujaf-427	317	5	statistics	statistic	NOUN
gujaf-427	317	6	acct	acct	PROPN
gujaf-427	317	7	c	c	PROPN
gujaf-427	317	8	tsa	tsa	PROPN
gujaf-427	317	9	gifmis	gifmis	PROPN
gujaf-427	317	10	ippis	ippis	PROPN
gujaf-427	317	11	mean	mean	VERB
gujaf-427	317	12	25.59086	25.59086	NUM
gujaf-427	318	1	1.000000	1.000000	NUM
gujaf-427	318	2	39.45760	39.45760	NUM
gujaf-427	318	3	26.33714	26.33714	NUM
gujaf-427	318	4	30.81800	30.81800	NUM
gujaf-427	318	5	median	median	NOUN
gujaf-427	318	6	26.57143	26.57143	NUM
gujaf-427	318	7	1.000000	1.000000	NUM
gujaf-427	318	8	40.50000	40.50000	NUM
gujaf-427	318	9	27.42857	27.42857	NUM
gujaf-427	318	10	31.50000	31.50000	NUM
gujaf-427	318	11	maximum	maximum	ADJ
gujaf-427	318	12	30.71429	30.71429	NUM
gujaf-427	318	13	1.000000	1.000000	NUM
gujaf-427	318	14	44.50000	44.50000	NUM
gujaf-427	318	15	30.71429	30.71429	NUM
gujaf-427	318	16	35.62500	35.62500	NUM
gujaf-427	318	17	minimum	minimum	ADJ
gujaf-427	318	18	12.28571	12.28571	NUM
gujaf-427	318	19	1.000000	1.000000	NUM
gujaf-427	318	20	25.20000	25.20000	NUM
gujaf-427	318	21	14.71429	14.71429	NUM
gujaf-427	318	22	17.37500	17.37500	NUM
gujaf-427	318	23	std	std	NOUN
gujaf-427	318	24	.	.	PUNCT
gujaf-427	319	1	dev	dev	PROPN
gujaf-427	319	2	.	.	PUNCT
gujaf-427	320	1	4.321142	4.321142	NUM
gujaf-427	320	2	0.000000	0.000000	NUM
gujaf-427	320	3	4.436129	4.436129	NUM
gujaf-427	320	4	3.214895	3.214895	NUM
gujaf-427	320	5	3.785467	3.785467	NUM
gujaf-427	320	6	skewness	skewness	NOUN
gujaf-427	320	7	-1.184838	-1.184838	NOUN
gujaf-427	320	8	0.000000	0.000000	NUM
gujaf-427	320	9	-1.359975	-1.359975	NOUN
gujaf-427	320	10	-1.589853	-1.589853	NOUN
gujaf-427	320	11	-1.590499	-1.590499	PROPN
gujaf-427	320	12	kurtosis	kurtosis	VERB
gujaf-427	320	13	3.544251	3.544251	NUM
gujaf-427	320	14	0.000000	0.000000	NUM
gujaf-427	320	15	4.363536	4.363536	NUM
gujaf-427	320	16	5.518795	5.518795	NUM
gujaf-427	320	17	5.538863	5.538863	NUM
gujaf-427	320	18	jarque	jarque	NOUN
gujaf-427	320	19	-	-	PUNCT
gujaf-427	320	20	bera	bera	NOUN
gujaf-427	320	21	30.78943	30.78943	NUM
gujaf-427	320	22	0.000000	0.000000	NUM
gujaf-427	320	23	48.21543	48.21543	NUM
gujaf-427	320	24	85.70237	85.70237	NUM
gujaf-427	320	25	86.27382	86.27382	NUM
gujaf-427	320	26	probability	probability	NOUN
gujaf-427	320	27	0.000000	0.000000	NUM
gujaf-427	320	28	0.000000	0.000000	NUM
gujaf-427	320	29	0.000000	0.000000	NUM
gujaf-427	320	30	0.000000	0.000000	NUM
gujaf-427	320	31	0.000000	0.000000	NUM
gujaf-427	320	32	sum	sum	NOUN
gujaf-427	320	33	3198.857	3198.857	NUM
gujaf-427	320	34	125.0000	125.0000	NUM
gujaf-427	320	35	4932.200	4932.200	NUM
gujaf-427	320	36	3292.143	3292.143	NUM
gujaf-427	320	37	3852.250	3852.250	NUM
gujaf-427	320	38	sum	sum	PROPN
gujaf-427	320	39	sq	sq	PROPN
gujaf-427	320	40	.	.	PROPN
gujaf-427	320	41	dev	dev	PROPN
gujaf-427	320	42	.	.	PUNCT
gujaf-427	321	1	2315.361	2315.361	NUM
gujaf-427	321	2	0.000000	0.000000	NUM
gujaf-427	321	3	2440.225	2440.225	NUM
gujaf-427	322	1	1281.608	1281.608	NUM
gujaf-427	322	2	1776.891	1776.891	NUM
gujaf-427	322	3	source	source	NOUN
gujaf-427	322	4	:	:	PUNCT
gujaf-427	322	5	authors	author	NOUN
gujaf-427	322	6	’	'	PUNCT
gujaf-427	322	7	computation	computation	NOUN
gujaf-427	322	8	(	(	PUNCT
gujaf-427	322	9	2025	2025	NUM
gujaf-427	322	10	)	)	PUNCT
gujaf-427	322	11	.	.	PUNCT
gujaf-427	323	1	effect	effect	NOUN
gujaf-427	323	2	of	of	ADP
gujaf-427	323	3	treasury	treasury	PROPN
gujaf-427	323	4	single	single	ADJ
gujaf-427	323	5	account	account	NOUN
gujaf-427	323	6	on	on	ADP
gujaf-427	323	7	accountability	accountability	NOUN
gujaf-427	323	8	the	the	DET
gujaf-427	323	9	regression	regression	NOUN
gujaf-427	323	10	results	result	NOUN
gujaf-427	323	11	show	show	VERB
gujaf-427	323	12	a	a	DET
gujaf-427	323	13	significant	significant	ADJ
gujaf-427	323	14	association	association	NOUN
gujaf-427	323	15	between	between	ADP
gujaf-427	323	16	the	the	DET
gujaf-427	323	17	independent	independent	ADJ
gujaf-427	323	18	variable	variable	NOUN
gujaf-427	323	19	,	,	PUNCT
gujaf-427	323	20	tsa	tsa	NOUN
gujaf-427	323	21	,	,	PUNCT
gujaf-427	323	22	and	and	CCONJ
gujaf-427	323	23	accountability	accountability	NOUN
gujaf-427	323	24	,	,	PUNCT
gujaf-427	323	25	the	the	DET
gujaf-427	323	26	dependent	dependent	ADJ
gujaf-427	323	27	variable	variable	NOUN
gujaf-427	323	28	.	.	PUNCT
gujaf-427	324	1	the	the	DET
gujaf-427	324	2	regression	regression	NOUN
gujaf-427	324	3	analysis	analysis	NOUN
gujaf-427	324	4	indicated	indicate	VERB
gujaf-427	324	5	that	that	SCONJ
gujaf-427	324	6	the	the	DET
gujaf-427	324	7	treasury	treasury	PROPN
gujaf-427	324	8	single	single	ADJ
gujaf-427	324	9	account	account	NOUN
gujaf-427	324	10	(	(	PUNCT
gujaf-427	324	11	tsa	tsa	PROPN
gujaf-427	324	12	)	)	PUNCT
gujaf-427	324	13	motivates	motivate	VERB
gujaf-427	324	14	accountability	accountability	NOUN
gujaf-427	324	15	in	in	ADP
gujaf-427	324	16	federal	federal	ADJ
gujaf-427	324	17	mdas	mda	NOUN
gujaf-427	324	18	in	in	ADP
gujaf-427	324	19	ondo	ondo	PROPN
gujaf-427	324	20	state	state	NOUN
gujaf-427	324	21	.	.	PUNCT
gujaf-427	325	1	treasury	treasury	PROPN
gujaf-427	325	2	single	single	ADJ
gujaf-427	325	3	account	account	NOUN
gujaf-427	325	4	proxy	proxy	NOUN
gujaf-427	325	5	as	as	ADP
gujaf-427	325	6	an	an	DET
gujaf-427	325	7	essential	essential	ADJ
gujaf-427	325	8	feature	feature	NOUN
gujaf-427	325	9	to	to	PART
gujaf-427	325	10	discourage	discourage	VERB
gujaf-427	325	11	financial	financial	ADJ
gujaf-427	325	12	resource	resource	NOUN
gujaf-427	325	13	mismanagement	mismanagement	NOUN
gujaf-427	325	14	;	;	PUNCT
gujaf-427	325	15	strictly	strictly	ADV
gujaf-427	325	16	complying	comply	VERB
gujaf-427	325	17	with	with	ADP
gujaf-427	325	18	the	the	DET
gujaf-427	325	19	standards	standard	NOUN
gujaf-427	325	20	and	and	CCONJ
gujaf-427	325	21	code	code	NOUN
gujaf-427	325	22	of	of	ADP
gujaf-427	325	23	practices	practice	NOUN
gujaf-427	325	24	implemented	implement	VERB
gujaf-427	325	25	in	in	ADP
gujaf-427	325	26	professional	professional	ADJ
gujaf-427	325	27	accountsdaily	accountsdaily	ADV
gujaf-427	325	28	reduces	reduce	VERB
gujaf-427	325	29	corruption	corruption	NOUN
gujaf-427	325	30	among	among	ADP
gujaf-427	325	31	federal	federal	ADJ
gujaf-427	325	32	mdas	mdas	PROPN
gujaf-427	325	33	heads	head	NOUN
gujaf-427	325	34	in	in	ADP
gujaf-427	325	35	ondo	ondo	PROPN
gujaf-427	325	36	state	state	NOUN
gujaf-427	325	37	.	.	PUNCT
gujaf-427	326	1	increasing	increase	VERB
gujaf-427	326	2	government	government	NOUN
gujaf-427	326	3	revenue	revenue	NOUN
gujaf-427	326	4	through	through	ADP
gujaf-427	326	5	tsa	tsa	NOUN
gujaf-427	326	6	will	will	AUX
gujaf-427	326	7	lead	lead	VERB
gujaf-427	326	8	to	to	ADP
gujaf-427	326	9	a	a	DET
gujaf-427	326	10	0.57034	0.57034	NUM
gujaf-427	326	11	increase	increase	NOUN
gujaf-427	326	12	in	in	ADP
gujaf-427	326	13	accountability	accountability	NOUN
gujaf-427	326	14	among	among	ADP
gujaf-427	326	15	federal	federal	ADJ
gujaf-427	326	16	mdas	mda	NOUN
gujaf-427	326	17	in	in	ADP
gujaf-427	326	18	ondo	ondo	PROPN
gujaf-427	326	19	state	state	NOUN
gujaf-427	326	20	,	,	PUNCT
gujaf-427	326	21	and	and	CCONJ
gujaf-427	326	22	it	it	PRON
gujaf-427	326	23	was	be	AUX
gujaf-427	326	24	statistically	statistically	ADV
gujaf-427	326	25	significant	significant	ADJ
gujaf-427	326	26	at	at	ADP
gujaf-427	326	27	1	1	NUM
gujaf-427	326	28	%	%	NOUN
gujaf-427	326	29	due	due	ADP
gujaf-427	326	30	to	to	ADP
gujaf-427	326	31	the	the	DET
gujaf-427	326	32	p	p	NOUN
gujaf-427	326	33	-	-	PUNCT
gujaf-427	326	34	value	value	NOUN
gujaf-427	326	35	of	of	ADP
gujaf-427	326	36	0.000	0.000	NUM
gujaf-427	326	37	.	.	PUNCT
gujaf-427	327	1	this	this	PRON
gujaf-427	327	2	means	mean	VERB
gujaf-427	327	3	that	that	SCONJ
gujaf-427	327	4	increased	increase	VERB
gujaf-427	327	5	tsa	tsa	NOUN
gujaf-427	327	6	compliance	compliance	NOUN
gujaf-427	327	7	led	lead	VERB
gujaf-427	327	8	to	to	ADP
gujaf-427	327	9	a	a	DET
gujaf-427	327	10	significant	significant	ADJ
gujaf-427	327	11	increase	increase	NOUN
gujaf-427	327	12	in	in	ADP
gujaf-427	327	13	accountability	accountability	NOUN
gujaf-427	327	14	.	.	PUNCT
gujaf-427	328	1	the	the	DET
gujaf-427	328	2	coefficients	coefficient	NOUN
gujaf-427	328	3	of	of	ADP
gujaf-427	328	4	3.611629	3.611629	NUM
gujaf-427	328	5	and	and	CCONJ
gujaf-427	328	6	0.57034	0.57034	NUM
gujaf-427	328	7	obtained	obtain	VERB
gujaf-427	328	8	in	in	ADP
gujaf-427	328	9	tsa	tsa	NOUN
gujaf-427	328	10	explained	explain	VERB
gujaf-427	328	11	thecontrol	thecontrol	NOUN
gujaf-427	328	12	variable	variable	NOUN
gujaf-427	328	13	and	and	CCONJ
gujaf-427	328	14	indicatedthat	indicatedthat	PRON
gujaf-427	328	15	a	a	DET
gujaf-427	328	16	unit	unit	NOUN
gujaf-427	328	17	increase	increase	NOUN
gujaf-427	328	18	led	lead	VERB
gujaf-427	328	19	to	to	ADP
gujaf-427	328	20	a	a	DET
gujaf-427	328	21	0.57034	0.57034	NUM
gujaf-427	328	22	,	,	PUNCT
gujaf-427	328	23	that	that	ADV
gujaf-427	328	24	is	is	ADV
gujaf-427	328	25	,	,	PUNCT
gujaf-427	328	26	a	a	DET
gujaf-427	328	27	57	57	NUM
gujaf-427	328	28	%	%	NOUN
gujaf-427	328	29	increase	increase	NOUN
gujaf-427	328	30	in	in	ADP
gujaf-427	328	31	accountability	accountability	NOUN
gujaf-427	328	32	.	.	PUNCT
gujaf-427	329	1	gusau	gusau	PROPN
gujaf-427	329	2	journal	journal	PROPN
gujaf-427	329	3	of	of	ADP
gujaf-427	329	4	accounting	accounting	NOUN
gujaf-427	329	5	and	and	CCONJ
gujaf-427	329	6	finance	finance	NOUN
gujaf-427	329	7	,	,	PUNCT
gujaf-427	329	8	vol.6	vol.6	PROPN
gujaf-427	329	9	,	,	PUNCT
gujaf-427	329	10	issue	issue	NOUN
gujaf-427	329	11	2	2	NUM
gujaf-427	329	12	,	,	PUNCT
gujaf-427	329	13	april	april	PROPN
gujaf-427	329	14	,	,	PUNCT
gujaf-427	329	15	2025	2025	NUM
gujaf-427	329	16	258	258	NUM
gujaf-427	329	17	the	the	DET
gujaf-427	329	18	adjusted	adjust	VERB
gujaf-427	329	19	r2	r2	NOUN
gujaf-427	329	20	of	of	ADP
gujaf-427	329	21	0.821549	0.821549	NUM
gujaf-427	329	22	indicates	indicate	VERB
gujaf-427	329	23	that	that	SCONJ
gujaf-427	329	24	tsa	tsa	NOUN
gujaf-427	329	25	as	as	ADP
gujaf-427	329	26	a	a	DET
gujaf-427	329	27	variable	variable	NOUN
gujaf-427	329	28	explained	explain	VERB
gujaf-427	329	29	82	82	NUM
gujaf-427	329	30	%	%	NOUN
gujaf-427	329	31	of	of	ADP
gujaf-427	329	32	the	the	DET
gujaf-427	329	33	variation	variation	NOUN
gujaf-427	329	34	in	in	ADP
gujaf-427	329	35	the	the	DET
gujaf-427	329	36	dependent	dependent	ADJ
gujaf-427	329	37	variable	variable	NOUN
gujaf-427	329	38	.	.	PUNCT
gujaf-427	330	1	the	the	DET
gujaf-427	330	2	durbin	durbin	ADJ
gujaf-427	330	3	-	-	PUNCT
gujaf-427	330	4	watson	watson	NOUN
gujaf-427	330	5	stat	stat	NOUN
gujaf-427	330	6	.	.	PUNCT
gujaf-427	331	1	of	of	ADP
gujaf-427	331	2	1.495914	1.495914	NUM
gujaf-427	331	3	suggests	suggest	VERB
gujaf-427	331	4	the	the	DET
gujaf-427	331	5	absence	absence	NOUN
gujaf-427	331	6	of	of	ADP
gujaf-427	331	7	firstorder	firstorder	NOUN
gujaf-427	331	8	serial	serial	ADJ
gujaf-427	331	9	autocorrelation	autocorrelation	NOUN
gujaf-427	331	10	.	.	PUNCT
gujaf-427	332	1	hence	hence	ADV
gujaf-427	332	2	,	,	PUNCT
gujaf-427	332	3	we	we	PRON
gujaf-427	332	4	can	can	AUX
gujaf-427	332	5	have	have	VERB
gujaf-427	332	6	confidence	confidence	NOUN
gujaf-427	332	7	in	in	ADP
gujaf-427	332	8	the	the	DET
gujaf-427	332	9	model	model	NOUN
gujaf-427	332	10	in	in	ADP
gujaf-427	332	11	predicting	predict	VERB
gujaf-427	332	12	the	the	DET
gujaf-427	332	13	accountability	accountability	NOUN
gujaf-427	332	14	in	in	ADP
gujaf-427	332	15	federal	federal	ADJ
gujaf-427	332	16	mdas	mda	NOUN
gujaf-427	332	17	in	in	ADP
gujaf-427	332	18	ondo	ondo	PROPN
gujaf-427	332	19	state	state	PROPN
gujaf-427	332	20	,	,	PUNCT
gujaf-427	332	21	nigeria	nigeria	PROPN
gujaf-427	332	22	,	,	PUNCT
gujaf-427	332	23	with	with	ADP
gujaf-427	332	24	a	a	DET
gujaf-427	332	25	standard	standard	ADJ
gujaf-427	332	26	error	error	NOUN
gujaf-427	332	27	of	of	ADP
gujaf-427	332	28	0.072051	0.072051	NUM
gujaf-427	332	29	.	.	PUNCT
gujaf-427	333	1	the	the	DET
gujaf-427	333	2	t	t	PROPN
gujaf-427	333	3	-	-	PUNCT
gujaf-427	333	4	stat	stat	NOUN
gujaf-427	333	5	7.731059	7.731059	NUM
gujaf-427	333	6	and	and	CCONJ
gujaf-427	333	7	the	the	DET
gujaf-427	333	8	hannan	hannan	PROPN
gujaf-427	333	9	-	-	PUNCT
gujaf-427	333	10	quinn	quinn	PROPN
gujaf-427	333	11	criterion	criterion	NOUN
gujaf-427	333	12	5.411228	5.411228	NUM
gujaf-427	333	13	.	.	PUNCT
gujaf-427	334	1	this	this	DET
gujaf-427	334	2	result	result	NOUN
gujaf-427	334	3	showed	show	VERB
gujaf-427	334	4	that	that	SCONJ
gujaf-427	334	5	a	a	DET
gujaf-427	334	6	positive	positive	ADJ
gujaf-427	334	7	relationship	relationship	NOUN
gujaf-427	334	8	exists	exist	VERB
gujaf-427	334	9	between	between	ADP
gujaf-427	334	10	the	the	DET
gujaf-427	334	11	treasury	treasury	PROPN
gujaf-427	334	12	single	single	ADJ
gujaf-427	334	13	account	account	NOUN
gujaf-427	334	14	and	and	CCONJ
gujaf-427	334	15	accountability	accountability	NOUN
gujaf-427	334	16	among	among	ADP
gujaf-427	334	17	federal	federal	ADJ
gujaf-427	334	18	mdas	mda	NOUN
gujaf-427	334	19	in	in	ADP
gujaf-427	334	20	ondo	ondo	PROPN
gujaf-427	334	21	state	state	NOUN
gujaf-427	334	22	;	;	PUNCT
gujaf-427	334	23	the	the	DET
gujaf-427	334	24	effect	effect	NOUN
gujaf-427	334	25	of	of	ADP
gujaf-427	334	26	treasury	treasury	PROPN
gujaf-427	334	27	single	single	ADJ
gujaf-427	334	28	account	account	NOUN
gujaf-427	334	29	on	on	ADP
gujaf-427	334	30	accountability	accountability	NOUN
gujaf-427	334	31	is	be	AUX
gujaf-427	334	32	significant	significant	ADJ
gujaf-427	334	33	at	at	ADP
gujaf-427	334	34	1	1	NUM
gujaf-427	334	35	per	per	ADP
gujaf-427	334	36	cent	cent	NOUN
gujaf-427	334	37	.	.	PUNCT
gujaf-427	335	1	ensuring	ensure	VERB
gujaf-427	335	2	proper	proper	ADJ
gujaf-427	335	3	cash	cash	NOUN
gujaf-427	335	4	management	management	NOUN
gujaf-427	335	5	is	be	AUX
gujaf-427	335	6	collected	collect	VERB
gujaf-427	335	7	for	for	ADP
gujaf-427	335	8	government	government	NOUN
gujaf-427	335	9	revenue	revenue	NOUN
gujaf-427	335	10	,	,	PUNCT
gujaf-427	335	11	a	a	DET
gujaf-427	335	12	single	single	ADJ
gujaf-427	335	13	account	account	NOUN
gujaf-427	335	14	aids	aid	NOUN
gujaf-427	335	15	transparency	transparency	NOUN
gujaf-427	335	16	and	and	CCONJ
gujaf-427	335	17	confidentiality	confidentiality	NOUN
gujaf-427	335	18	.	.	PUNCT
gujaf-427	336	1	government	government	NOUN
gujaf-427	336	2	stakeholders	stakeholder	NOUN
gujaf-427	336	3	possess	possess	VERB
gujaf-427	336	4	sufficient	sufficient	ADJ
gujaf-427	336	5	investigatory	investigatory	NOUN
gujaf-427	336	6	power	power	NOUN
gujaf-427	336	7	and	and	CCONJ
gujaf-427	336	8	control	control	NOUN
gujaf-427	336	9	over	over	ADP
gujaf-427	336	10	heads	head	NOUN
gujaf-427	336	11	of	of	ADP
gujaf-427	336	12	mdas	mda	NOUN
gujaf-427	336	13	,	,	PUNCT
gujaf-427	336	14	as	as	SCONJ
gujaf-427	336	15	the	the	DET
gujaf-427	336	16	elimination	elimination	NOUN
gujaf-427	336	17	of	of	ADP
gujaf-427	336	18	extravagant	extravagant	ADJ
gujaf-427	336	19	spending	spending	NOUN
gujaf-427	336	20	among	among	ADP
gujaf-427	336	21	federal	federal	ADJ
gujaf-427	336	22	mdas	mda	NOUN
gujaf-427	336	23	in	in	ADP
gujaf-427	336	24	ondo	ondo	NOUN
gujaf-427	336	25	state	state	NOUN
gujaf-427	336	26	prevents	prevent	VERB
gujaf-427	336	27	directors	director	NOUN
gujaf-427	336	28	from	from	ADP
gujaf-427	336	29	squandering	squander	VERB
gujaf-427	336	30	government	government	NOUN
gujaf-427	336	31	money	money	NOUN
gujaf-427	336	32	,	,	PUNCT
gujaf-427	336	33	because	because	SCONJ
gujaf-427	336	34	the	the	DET
gujaf-427	336	35	coordinated	coordinated	ADJ
gujaf-427	336	36	and	and	CCONJ
gujaf-427	336	37	systematic	systematic	ADJ
gujaf-427	336	38	development	development	NOUN
gujaf-427	336	39	of	of	ADP
gujaf-427	336	40	tsa	tsa	PROPN
gujaf-427	336	41	has	have	VERB
gujaf-427	336	42	fundamental	fundamental	ADJ
gujaf-427	336	43	factors	factor	NOUN
gujaf-427	336	44	to	to	PART
gujaf-427	336	45	help	help	VERB
gujaf-427	336	46	and	and	CCONJ
gujaf-427	336	47	create	create	VERB
gujaf-427	336	48	value	value	NOUN
gujaf-427	336	49	in	in	ADP
gujaf-427	336	50	the	the	DET
gujaf-427	336	51	federal	federal	ADJ
gujaf-427	336	52	mdas	mdas	PROPN
gujaf-427	336	53	in	in	ADP
gujaf-427	336	54	ondo	ondo	PROPN
gujaf-427	336	55	state	state	NOUN
gujaf-427	336	56	.	.	PUNCT
gujaf-427	337	1	this	this	DET
gujaf-427	337	2	study	study	NOUN
gujaf-427	337	3	,	,	PUNCT
gujaf-427	337	4	therefore	therefore	ADV
gujaf-427	337	5	,	,	PUNCT
gujaf-427	337	6	found	find	VERB
gujaf-427	337	7	that	that	SCONJ
gujaf-427	337	8	tsa	tsa	NOUN
gujaf-427	337	9	has	have	VERB
gujaf-427	337	10	a	a	DET
gujaf-427	337	11	positive	positive	ADJ
gujaf-427	337	12	,	,	PUNCT
gujaf-427	337	13	statistically	statistically	ADV
gujaf-427	337	14	significant	significant	ADJ
gujaf-427	337	15	effect	effect	NOUN
gujaf-427	337	16	on	on	ADP
gujaf-427	337	17	accountability	accountability	NOUN
gujaf-427	337	18	in	in	ADP
gujaf-427	337	19	ondo	ondo	PROPN
gujaf-427	337	20	state	state	PROPN
gujaf-427	337	21	,	,	PUNCT
gujaf-427	337	22	nigeria	nigeria	PROPN
gujaf-427	337	23	.	.	PUNCT
gujaf-427	338	1	therefore	therefore	ADV
gujaf-427	338	2	,	,	PUNCT
gujaf-427	338	3	this	this	DET
gujaf-427	338	4	study	study	NOUN
gujaf-427	338	5	did	do	AUX
gujaf-427	338	6	not	not	PART
gujaf-427	338	7	accept	accept	VERB
gujaf-427	338	8	earlier	early	ADJ
gujaf-427	338	9	hypotheses	hypothesis	NOUN
gujaf-427	338	10	and	and	CCONJ
gujaf-427	338	11	accepted	accept	VERB
gujaf-427	338	12	an	an	DET
gujaf-427	338	13	alternative	alternative	ADJ
gujaf-427	338	14	hypothesis	hypothesis	NOUN
gujaf-427	338	15	,	,	PUNCT
gujaf-427	338	16	that	that	SCONJ
gujaf-427	338	17	there	there	PRON
gujaf-427	338	18	is	be	VERB
gujaf-427	338	19	a	a	DET
gujaf-427	338	20	positive	positive	ADJ
gujaf-427	338	21	relationship	relationship	NOUN
gujaf-427	338	22	between	between	ADP
gujaf-427	338	23	treasury	treasury	PROPN
gujaf-427	338	24	single	single	ADJ
gujaf-427	338	25	account	account	NOUN
gujaf-427	338	26	and	and	CCONJ
gujaf-427	338	27	accountability	accountability	NOUN
gujaf-427	338	28	among	among	ADP
gujaf-427	338	29	federal	federal	ADJ
gujaf-427	338	30	mdas	mda	NOUN
gujaf-427	338	31	in	in	ADP
gujaf-427	338	32	ondo	ondo	PROPN
gujaf-427	338	33	state	state	PROPN
gujaf-427	338	34	,	,	PUNCT
gujaf-427	338	35	nigeria	nigeria	PROPN
gujaf-427	338	36	.	.	PUNCT
gujaf-427	339	1	this	this	DET
gujaf-427	339	2	finding	finding	NOUN
gujaf-427	339	3	supports	support	VERB
gujaf-427	339	4	the	the	DET
gujaf-427	339	5	study	study	NOUN
gujaf-427	339	6	of	of	ADP
gujaf-427	339	7	amos	amos	PROPN
gujaf-427	339	8	(	(	PUNCT
gujaf-427	339	9	2018	2018	NUM
gujaf-427	339	10	)	)	PUNCT
gujaf-427	339	11	,	,	PUNCT
gujaf-427	339	12	whichexamined	whichexamine	VERB
gujaf-427	339	13	the	the	DET
gujaf-427	339	14	effect	effect	NOUN
gujaf-427	339	15	of	of	ADP
gujaf-427	339	16	the	the	DET
gujaf-427	339	17	treasury	treasury	PROPN
gujaf-427	339	18	single	single	ADJ
gujaf-427	339	19	account	account	NOUN
gujaf-427	339	20	on	on	ADP
gujaf-427	339	21	financial	financial	ADJ
gujaf-427	339	22	accountability	accountability	NOUN
gujaf-427	339	23	,	,	PUNCT
gujaf-427	339	24	corruption	corruption	NOUN
gujaf-427	339	25	,	,	PUNCT
gujaf-427	339	26	and	and	CCONJ
gujaf-427	339	27	financial	financial	ADJ
gujaf-427	339	28	discipline	discipline	NOUN
gujaf-427	339	29	in	in	ADP
gujaf-427	339	30	the	the	DET
gujaf-427	339	31	nigerian	nigerian	ADJ
gujaf-427	339	32	public	public	ADJ
gujaf-427	339	33	sector	sector	NOUN
gujaf-427	339	34	.	.	PUNCT
gujaf-427	340	1	his	his	PRON
gujaf-427	340	2	study	study	NOUN
gujaf-427	340	3	found	find	VERB
gujaf-427	340	4	that	that	SCONJ
gujaf-427	340	5	tsa	tsa	NOUN
gujaf-427	340	6	significantly	significantly	ADV
gujaf-427	340	7	promotes	promote	VERB
gujaf-427	340	8	accountability	accountability	NOUN
gujaf-427	340	9	of	of	ADP
gujaf-427	340	10	public	public	ADJ
gujaf-427	340	11	funds	fund	NOUN
gujaf-427	340	12	in	in	ADP
gujaf-427	340	13	nigeria	nigeria	PROPN
gujaf-427	340	14	,	,	PUNCT
gujaf-427	340	15	as	as	SCONJ
gujaf-427	340	16	it	it	PRON
gujaf-427	340	17	reduces	reduce	VERB
gujaf-427	340	18	corruption	corruption	NOUN
gujaf-427	340	19	in	in	ADP
gujaf-427	340	20	the	the	DET
gujaf-427	340	21	nigerian	nigerian	ADJ
gujaf-427	340	22	public	public	ADJ
gujaf-427	340	23	sector	sector	NOUN
gujaf-427	340	24	and	and	CCONJ
gujaf-427	340	25	enhances	enhance	VERB
gujaf-427	340	26	financial	financial	ADJ
gujaf-427	340	27	discipline	discipline	NOUN
gujaf-427	340	28	in	in	ADP
gujaf-427	340	29	the	the	DET
gujaf-427	340	30	nigerian	nigerian	ADJ
gujaf-427	340	31	public	public	ADJ
gujaf-427	340	32	sector	sector	NOUN
gujaf-427	340	33	.	.	PUNCT
gujaf-427	341	1	also	also	ADV
gujaf-427	341	2	,	,	PUNCT
gujaf-427	341	3	this	this	DET
gujaf-427	341	4	study	study	NOUN
gujaf-427	341	5	supported	support	VERB
gujaf-427	341	6	the	the	DET
gujaf-427	341	7	study	study	NOUN
gujaf-427	341	8	of	of	ADP
gujaf-427	341	9	ayoade	ayoade	PROPN
gujaf-427	341	10	et.al	et.al	PROPN
gujaf-427	341	11	.	.	PUNCT
gujaf-427	342	1	(	(	PUNCT
gujaf-427	342	2	2020	2020	NUM
gujaf-427	342	3	)	)	PUNCT
gujaf-427	342	4	whoexamined	whoexamine	VERB
gujaf-427	342	5	the	the	DET
gujaf-427	342	6	extent	extent	NOUN
gujaf-427	342	7	to	to	PART
gujaf-427	342	8	which	which	PRON
gujaf-427	342	9	the	the	DET
gujaf-427	342	10	treasury	treasury	PROPN
gujaf-427	342	11	single	single	ADJ
gujaf-427	342	12	account	account	NOUN
gujaf-427	342	13	has	have	AUX
gujaf-427	342	14	affected	affect	VERB
gujaf-427	342	15	public	public	ADJ
gujaf-427	342	16	fund	fund	NOUN
gujaf-427	342	17	management	management	NOUN
gujaf-427	342	18	in	in	ADP
gujaf-427	342	19	federal	federal	ADJ
gujaf-427	342	20	mdas	mda	NOUN
gujaf-427	342	21	in	in	ADP
gujaf-427	342	22	ibadan	ibadan	PROPN
gujaf-427	342	23	,	,	PUNCT
gujaf-427	342	24	oyo	oyo	NOUN
gujaf-427	342	25	state	state	NOUN
gujaf-427	342	26	.	.	PUNCT
gujaf-427	343	1	their	their	PRON
gujaf-427	343	2	finding	finding	NOUN
gujaf-427	343	3	shows	show	VERB
gujaf-427	343	4	that	that	SCONJ
gujaf-427	343	5	implementing	implement	VERB
gujaf-427	343	6	tsa	tsa	NOUN
gujaf-427	343	7	should	should	AUX
gujaf-427	343	8	be	be	AUX
gujaf-427	343	9	progressive	progressive	ADJ
gujaf-427	343	10	for	for	ADP
gujaf-427	343	11	the	the	DET
gujaf-427	343	12	economy	economy	NOUN
gujaf-427	343	13	in	in	ADP
gujaf-427	343	14	general	general	ADJ
gujaf-427	343	15	.	.	PUNCT
gujaf-427	344	1	this	this	DET
gujaf-427	344	2	study	study	NOUN
gujaf-427	344	3	contradicted	contradict	VERB
gujaf-427	344	4	the	the	DET
gujaf-427	344	5	study	study	NOUN
gujaf-427	344	6	of	of	ADP
gujaf-427	344	7	in	in	ADP
gujaf-427	344	8	a	a	DET
gujaf-427	344	9	study	study	NOUN
gujaf-427	344	10	conducted	conduct	VERB
gujaf-427	344	11	by	by	ADP
gujaf-427	344	12	ogunbade	ogunbade	ADJ
gujaf-427	344	13	,	,	PUNCT
gujaf-427	344	14	oshatimi	oshatimi	ADV
gujaf-427	344	15	,	,	PUNCT
gujaf-427	344	16	and	and	CCONJ
gujaf-427	344	17	kayode	kayode	X
gujaf-427	344	18	(	(	PUNCT
gujaf-427	344	19	2021	2021	NUM
gujaf-427	344	20	)	)	PUNCT
gujaf-427	344	21	,	,	PUNCT
gujaf-427	344	22	which	which	PRON
gujaf-427	344	23	examined	examine	VERB
gujaf-427	344	24	the	the	DET
gujaf-427	344	25	effects	effect	NOUN
gujaf-427	344	26	of	of	ADP
gujaf-427	344	27	treasury	treasury	PROPN
gujaf-427	344	28	single	single	ADJ
gujaf-427	344	29	accounts	account	NOUN
gujaf-427	344	30	(	(	PUNCT
gujaf-427	344	31	tsa	tsa	NOUN
gujaf-427	344	32	)	)	PUNCT
gujaf-427	344	33	on	on	ADP
gujaf-427	344	34	the	the	DET
gujaf-427	344	35	revenue	revenue	NOUN
gujaf-427	344	36	generation	generation	NOUN
gujaf-427	344	37	of	of	ADP
gujaf-427	344	38	federal	federal	ADJ
gujaf-427	344	39	government	government	NOUN
gujaf-427	344	40	parastatals	parastatal	NOUN
gujaf-427	344	41	in	in	ADP
gujaf-427	344	42	ekiti	ekiti	ADJ
gujaf-427	344	43	state	state	NOUN
gujaf-427	344	44	.	.	PUNCT
gujaf-427	345	1	the	the	DET
gujaf-427	345	2	study	study	NOUN
gujaf-427	345	3	reveals	reveal	VERB
gujaf-427	345	4	that	that	SCONJ
gujaf-427	345	5	tsa	tsa	NOUN
gujaf-427	345	6	has	have	AUX
gujaf-427	345	7	not	not	PART
gujaf-427	345	8	enhanced	enhance	VERB
gujaf-427	345	9	revenue	revenue	NOUN
gujaf-427	345	10	generation	generation	NOUN
gujaf-427	345	11	among	among	ADP
gujaf-427	345	12	federal	federal	ADJ
gujaf-427	345	13	government	government	NOUN
gujaf-427	345	14	parastatals	parastatal	NOUN
gujaf-427	345	15	in	in	ADP
gujaf-427	345	16	ekiti	ekiti	ADJ
gujaf-427	345	17	state	state	NOUN
gujaf-427	345	18	.	.	PUNCT
gujaf-427	346	1	the	the	DET
gujaf-427	346	2	study	study	NOUN
gujaf-427	346	3	further	far	ADV
gujaf-427	346	4	shows	show	VERB
gujaf-427	346	5	that	that	SCONJ
gujaf-427	346	6	tsa	tsa	NOUN
gujaf-427	346	7	is	be	AUX
gujaf-427	346	8	counterproductive	counterproductive	ADJ
gujaf-427	346	9	since	since	SCONJ
gujaf-427	346	10	the	the	DET
gujaf-427	346	11	average	average	ADJ
gujaf-427	346	12	revenue	revenue	NOUN
gujaf-427	346	13	generated	generate	VERB
gujaf-427	346	14	after	after	SCONJ
gujaf-427	346	15	the	the	DET
gujaf-427	346	16	implementation	implementation	NOUN
gujaf-427	346	17	of	of	ADP
gujaf-427	346	18	tsa	tsa	NOUN
gujaf-427	346	19	is	be	AUX
gujaf-427	346	20	lower	low	ADJ
gujaf-427	346	21	than	than	ADP
gujaf-427	346	22	the	the	DET
gujaf-427	346	23	average	average	ADJ
gujaf-427	346	24	revenue	revenue	NOUN
gujaf-427	346	25	that	that	PRON
gujaf-427	346	26	the	the	DET
gujaf-427	346	27	parastatals	parastatal	NOUN
gujaf-427	346	28	generated	generate	VERB
gujaf-427	346	29	before	before	ADP
gujaf-427	346	30	the	the	DET
gujaf-427	346	31	implementation	implementation	NOUN
gujaf-427	346	32	of	of	ADP
gujaf-427	346	33	tsa	tsa	PROPN
gujaf-427	346	34	.	.	PUNCT
gujaf-427	347	1	also	also	ADV
gujaf-427	347	2	,	,	PUNCT
gujaf-427	347	3	it	it	PRON
gujaf-427	347	4	contradicted	contradict	VERB
gujaf-427	347	5	the	the	DET
gujaf-427	347	6	study	study	NOUN
gujaf-427	347	7	of	of	ADP
gujaf-427	347	8	kanu	kanu	PROPN
gujaf-427	347	9	(	(	PUNCT
gujaf-427	347	10	2016	2016	NUM
gujaf-427	347	11	)	)	PUNCT
gujaf-427	347	12	,	,	PUNCT
gujaf-427	347	13	which	which	PRON
gujaf-427	347	14	examined	examine	VERB
gujaf-427	347	15	the	the	DET
gujaf-427	347	16	impact	impact	NOUN
gujaf-427	347	17	of	of	ADP
gujaf-427	347	18	atreasury	atreasury	NOUN
gujaf-427	347	19	single	single	ADJ
gujaf-427	347	20	account	account	NOUN
gujaf-427	347	21	on	on	ADP
gujaf-427	347	22	the	the	DET
gujaf-427	347	23	liquidity	liquidity	NOUN
gujaf-427	347	24	of	of	ADP
gujaf-427	347	25	the	the	DET
gujaf-427	347	26	banks	bank	NOUN
gujaf-427	347	27	in	in	ADP
gujaf-427	347	28	nigeria	nigeria	PROPN
gujaf-427	347	29	.	.	PUNCT
gujaf-427	348	1	the	the	DET
gujaf-427	348	2	result	result	NOUN
gujaf-427	348	3	confirmed	confirm	VERB
gujaf-427	348	4	that	that	SCONJ
gujaf-427	348	5	the	the	DET
gujaf-427	348	6	implementation	implementation	NOUN
gujaf-427	348	7	of	of	ADP
gujaf-427	348	8	the	the	DET
gujaf-427	348	9	treasury	treasury	PROPN
gujaf-427	348	10	single	single	ADJ
gujaf-427	348	11	account	account	NOUN
gujaf-427	348	12	in	in	ADP
gujaf-427	348	13	the	the	DET
gujaf-427	348	14	public	public	ADJ
gujaf-427	348	15	accounting	accounting	NOUN
gujaf-427	348	16	system	system	NOUN
gujaf-427	348	17	negatively	negatively	ADV
gujaf-427	348	18	impacted	impact	VERB
gujaf-427	348	19	the	the	DET
gujaf-427	348	20	liquidity	liquidity	NOUN
gujaf-427	348	21	base	base	NOUN
gujaf-427	348	22	and	and	CCONJ
gujaf-427	348	23	the	the	DET
gujaf-427	348	24	performance	performance	NOUN
gujaf-427	348	25	of	of	ADP
gujaf-427	348	26	the	the	DET
gujaf-427	348	27	banking	banking	NOUN
gujaf-427	348	28	sector	sector	NOUN
gujaf-427	348	29	in	in	ADP
gujaf-427	348	30	nigeria	nigeria	PROPN
gujaf-427	348	31	.	.	PUNCT
gujaf-427	349	1	this	this	PRON
gujaf-427	349	2	is	be	AUX
gujaf-427	349	3	due	due	ADJ
gujaf-427	349	4	to	to	ADP
gujaf-427	349	5	the	the	DET
gujaf-427	349	6	geographical	geographical	ADJ
gujaf-427	349	7	location	location	NOUN
gujaf-427	349	8	of	of	ADP
gujaf-427	349	9	the	the	DET
gujaf-427	349	10	study	study	NOUN
gujaf-427	349	11	and	and	CCONJ
gujaf-427	349	12	the	the	DET
gujaf-427	349	13	industry	industry	NOUN
gujaf-427	349	14	in	in	ADP
gujaf-427	349	15	which	which	PRON
gujaf-427	349	16	the	the	DET
gujaf-427	349	17	study	study	NOUN
gujaf-427	349	18	is	be	AUX
gujaf-427	349	19	being	be	AUX
gujaf-427	349	20	carried	carry	VERB
gujaf-427	349	21	out	out	ADP
gujaf-427	349	22	.	.	PUNCT
gujaf-427	350	1	table	table	NOUN
gujaf-427	350	2	3	3	NUM
gujaf-427	350	3	:	:	PUNCT
gujaf-427	350	4	regression	regression	VERB
gujaf-427	350	5	analysis	analysis	NOUN
gujaf-427	350	6	of	of	ADP
gujaf-427	350	7	treasury	treasury	PROPN
gujaf-427	350	8	single	single	ADJ
gujaf-427	350	9	account	account	NOUN
gujaf-427	350	10	on	on	ADP
gujaf-427	350	11	accountability	accountability	NOUN
gujaf-427	350	12	variable	variable	ADJ
gujaf-427	350	13	coefficient	coefficient	NOUN
gujaf-427	350	14	std	std	NOUN
gujaf-427	350	15	.	.	NOUN
gujaf-427	350	16	error	error	NOUN
gujaf-427	350	17	t	t	NOUN
gujaf-427	350	18	-	-	PUNCT
gujaf-427	350	19	statistic	statistic	NOUN
gujaf-427	350	20	prob	prob	NOUN
gujaf-427	350	21	.	.	PUNCT
gujaf-427	351	1	c	c	PROPN
gujaf-427	352	1	3.611629	3.611629	NUM
gujaf-427	352	2	2.860746	2.860746	NUM
gujaf-427	352	3	1.262478	1.262478	NUM
gujaf-427	352	4	0.2092	0.2092	NUM
gujaf-427	352	5	tsa	tsa	NOUN
gujaf-427	352	6	0.57034	0.57034	NUM
gujaf-427	352	7	0.072051	0.072051	NUM
gujaf-427	352	8	7.731059	7.731059	NUM
gujaf-427	352	9	0.0000	0.0000	NUM
gujaf-427	352	10	r	r	X
gujaf-427	352	11	-	-	PUNCT
gujaf-427	352	12	squared	square	VERB
gujaf-427	352	13	0.817020	0.817020	NUM
gujaf-427	352	14	mean	mean	NOUN
gujaf-427	352	15	dependent	dependent	ADJ
gujaf-427	352	16	var	var	NOUN
gujaf-427	352	17	25.59086	25.59086	NUM
gujaf-427	352	18	gusau	gusau	ADJ
gujaf-427	352	19	journal	journal	NOUN
gujaf-427	352	20	of	of	ADP
gujaf-427	352	21	accounting	accounting	NOUN
gujaf-427	352	22	and	and	CCONJ
gujaf-427	352	23	finance	finance	NOUN
gujaf-427	352	24	,	,	PUNCT
gujaf-427	352	25	vol.6	vol.6	PROPN
gujaf-427	352	26	,	,	PUNCT
gujaf-427	352	27	issue	issue	NOUN
gujaf-427	352	28	2	2	NUM
gujaf-427	352	29	,	,	PUNCT
gujaf-427	352	30	april	april	PROPN
gujaf-427	352	31	,	,	PUNCT
gujaf-427	352	32	2025	2025	NUM
gujaf-427	352	33	259	259	NUM
gujaf-427	352	34	adjusted	adjust	VERB
gujaf-427	352	35	r	r	NOUN
gujaf-427	352	36	-	-	PUNCT
gujaf-427	352	37	squared	square	VERB
gujaf-427	352	38	0.816491	0.816491	NUM
gujaf-427	352	39	s.d	s.d	PROPN
gujaf-427	352	40	.	.	PUNCT
gujaf-427	353	1	dependent	dependent	ADJ
gujaf-427	353	2	var	var	NOUN
gujaf-427	353	3	4.321142	4.321142	NUM
gujaf-427	353	4	s.e	s.e	PROPN
gujaf-427	353	5	.	.	PROPN
gujaf-427	353	6	of	of	ADP
gujaf-427	353	7	regression	regression	NOUN
gujaf-427	353	8	3.559244	3.559244	NUM
gujaf-427	353	9	akaike	akaike	ADJ
gujaf-427	353	10	info	info	NOUN
gujaf-427	353	11	criterion	criterion	NOUN
gujaf-427	353	12	5.392844	5.392844	NUM
gujaf-427	353	13	sum	sum	NOUN
gujaf-427	353	14	squared	square	VERB
gujaf-427	353	15	resid	resid	NOUN
gujaf-427	353	16	1558.191	1558.191	NUM
gujaf-427	353	17	schwarz	schwarz	NOUN
gujaf-427	353	18	criterion	criterion	NOUN
gujaf-427	353	19	5.438097	5.438097	NUM
gujaf-427	353	20	log	log	NOUN
gujaf-427	353	21	likelihood	likelihood	NOUN
gujaf-427	353	22	-335.0528	-335.0528	PUNCT
gujaf-427	353	23	hannan	hannan	PROPN
gujaf-427	353	24	-	-	PUNCT
gujaf-427	353	25	quinn	quinn	NOUN
gujaf-427	353	26	critter	critter	NOUN
gujaf-427	353	27	.	.	PUNCT
gujaf-427	354	1	5.411228	5.411228	NUM
gujaf-427	354	2	f	f	X
gujaf-427	354	3	-	-	PUNCT
gujaf-427	354	4	statistic	statistic	ADJ
gujaf-427	354	5	59.76927	59.76927	NUM
gujaf-427	354	6	durbin	durbin	ADJ
gujaf-427	354	7	-	-	PUNCT
gujaf-427	354	8	watson	watson	NOUN
gujaf-427	354	9	stat	stat	PROPN
gujaf-427	354	10	1.495914	1.495914	NUM
gujaf-427	354	11	prob	prob	NOUN
gujaf-427	354	12	(	(	PUNCT
gujaf-427	354	13	f	f	X
gujaf-427	354	14	-	-	PUNCT
gujaf-427	354	15	statistic	statistic	NOUN
gujaf-427	354	16	)	)	PUNCT
gujaf-427	354	17	0.000000	0.000000	NUM
gujaf-427	354	18	source	source	NOUN
gujaf-427	354	19	:	:	PUNCT
gujaf-427	354	20	authors	author	NOUN
gujaf-427	354	21	’	'	PUNCT
gujaf-427	354	22	computation	computation	NOUN
gujaf-427	354	23	(	(	PUNCT
gujaf-427	354	24	2025	2025	NUM
gujaf-427	354	25	)	)	PUNCT
gujaf-427	354	26	.	.	PUNCT
gujaf-427	355	1	effect	effect	NOUN
gujaf-427	355	2	of	of	ADP
gujaf-427	355	3	the	the	DET
gujaf-427	355	4	government	government	NOUN
gujaf-427	355	5	integrated	integrate	VERB
gujaf-427	355	6	financial	financial	ADJ
gujaf-427	355	7	information	information	NOUN
gujaf-427	355	8	system	system	NOUN
gujaf-427	355	9	on	on	ADP
gujaf-427	355	10	accountability	accountability	NOUN
gujaf-427	355	11	the	the	DET
gujaf-427	355	12	regression	regression	NOUN
gujaf-427	355	13	results	result	NOUN
gujaf-427	355	14	show	show	VERB
gujaf-427	355	15	a	a	DET
gujaf-427	355	16	significant	significant	ADJ
gujaf-427	355	17	association	association	NOUN
gujaf-427	355	18	between	between	ADP
gujaf-427	355	19	the	the	DET
gujaf-427	355	20	independent	independent	ADJ
gujaf-427	355	21	variable	variable	NOUN
gujaf-427	355	22	,	,	PUNCT
gujaf-427	355	23	gifis	gifis	NOUN
gujaf-427	355	24	,	,	PUNCT
gujaf-427	355	25	and	and	CCONJ
gujaf-427	355	26	accountability	accountability	NOUN
gujaf-427	355	27	,	,	PUNCT
gujaf-427	355	28	the	the	DET
gujaf-427	355	29	dependent	dependent	ADJ
gujaf-427	355	30	variable.the	variable.the	DET
gujaf-427	355	31	regression	regression	NOUN
gujaf-427	355	32	analysis	analysis	NOUN
gujaf-427	355	33	indicated	indicate	VERB
gujaf-427	355	34	that	that	SCONJ
gujaf-427	355	35	the	the	DET
gujaf-427	355	36	government	government	NOUN
gujaf-427	355	37	integrated	integrate	VERB
gujaf-427	355	38	financial	financial	ADJ
gujaf-427	355	39	information	information	NOUN
gujaf-427	355	40	system	system	NOUN
gujaf-427	355	41	(	(	PUNCT
gujaf-427	355	42	gifis	gifis	PROPN
gujaf-427	355	43	)	)	PUNCT
gujaf-427	355	44	stimulates	stimulate	VERB
gujaf-427	355	45	accountability	accountability	NOUN
gujaf-427	355	46	in	in	ADP
gujaf-427	355	47	federal	federal	ADJ
gujaf-427	355	48	mdas	mda	NOUN
gujaf-427	355	49	in	in	ADP
gujaf-427	355	50	ondo	ondo	PROPN
gujaf-427	355	51	state	state	NOUN
gujaf-427	355	52	.	.	PUNCT
gujaf-427	356	1	the	the	DET
gujaf-427	356	2	government	government	NOUN
gujaf-427	356	3	integrated	integrate	VERB
gujaf-427	356	4	financial	financial	ADJ
gujaf-427	356	5	information	information	NOUN
gujaf-427	356	6	system	system	NOUN
gujaf-427	356	7	is	be	AUX
gujaf-427	356	8	an	an	DET
gujaf-427	356	9	essential	essential	ADJ
gujaf-427	356	10	feature	feature	NOUN
gujaf-427	356	11	that	that	PRON
gujaf-427	356	12	promotesthe	promotesthe	DET
gujaf-427	356	13	prompt	prompt	ADJ
gujaf-427	356	14	release	release	NOUN
gujaf-427	356	15	of	of	ADP
gujaf-427	356	16	financial	financial	ADJ
gujaf-427	356	17	reports	report	NOUN
gujaf-427	356	18	compared	compare	VERB
gujaf-427	356	19	to	to	ADP
gujaf-427	356	20	the	the	DET
gujaf-427	356	21	old	old	ADJ
gujaf-427	356	22	system	system	NOUN
gujaf-427	356	23	.	.	PUNCT
gujaf-427	357	1	gifmis	gifmis	PROPN
gujaf-427	357	2	aids	aids	PROPN
gujaf-427	357	3	in	in	ADP
gujaf-427	357	4	the	the	DET
gujaf-427	357	5	dissemination	dissemination	NOUN
gujaf-427	357	6	of	of	ADP
gujaf-427	357	7	financial	financial	ADJ
gujaf-427	357	8	information	information	NOUN
gujaf-427	357	9	in	in	ADP
gujaf-427	357	10	the	the	DET
gujaf-427	357	11	federal	federal	ADJ
gujaf-427	357	12	mdas	mda	NOUN
gujaf-427	357	13	.	.	PUNCT
gujaf-427	358	1	it	it	PRON
gujaf-427	358	2	means	mean	VERB
gujaf-427	358	3	that	that	SCONJ
gujaf-427	358	4	strictly	strictly	ADV
gujaf-427	358	5	complying	comply	VERB
gujaf-427	358	6	with	with	ADP
gujaf-427	358	7	gifmis	gifmis	ADJ
gujaf-427	358	8	implementation	implementation	NOUN
gujaf-427	358	9	is	be	AUX
gujaf-427	358	10	a	a	DET
gujaf-427	358	11	welcome	welcome	ADJ
gujaf-427	358	12	development	development	NOUN
gujaf-427	358	13	in	in	ADP
gujaf-427	358	14	the	the	DET
gujaf-427	358	15	federal	federal	ADJ
gujaf-427	358	16	mdas	mda	NOUN
gujaf-427	358	17	,	,	PUNCT
gujaf-427	358	18	as	as	SCONJ
gujaf-427	358	19	it	it	PRON
gujaf-427	358	20	increases	increase	VERB
gujaf-427	358	21	transparency	transparency	NOUN
gujaf-427	358	22	of	of	ADP
gujaf-427	358	23	government	government	NOUN
gujaf-427	358	24	revenue	revenue	NOUN
gujaf-427	358	25	through	through	ADP
gujaf-427	358	26	gifmis	gifmis	PROPN
gujaf-427	358	27	,	,	PUNCT
gujaf-427	358	28	leading	lead	VERB
gujaf-427	358	29	to	to	ADP
gujaf-427	358	30	0.711524	0.711524	NUM
gujaf-427	358	31	and	and	CCONJ
gujaf-427	358	32	a	a	DET
gujaf-427	358	33	standard	standard	ADJ
gujaf-427	358	34	error	error	NOUN
gujaf-427	358	35	of	of	ADP
gujaf-427	358	36	0.102820,and	0.102820,and	NUM
gujaf-427	358	37	increases	increase	NOUN
gujaf-427	358	38	in	in	ADP
gujaf-427	358	39	accountability	accountability	NOUN
gujaf-427	358	40	among	among	ADP
gujaf-427	358	41	federal	federal	ADJ
gujaf-427	358	42	mdas	mda	NOUN
gujaf-427	358	43	in	in	ADP
gujaf-427	358	44	ondo	ondo	PROPN
gujaf-427	358	45	state	state	NOUN
gujaf-427	358	46	.	.	PUNCT
gujaf-427	359	1	it	it	PRON
gujaf-427	359	2	was	be	AUX
gujaf-427	359	3	statistically	statistically	ADV
gujaf-427	359	4	significant	significant	ADJ
gujaf-427	359	5	at	at	ADP
gujaf-427	359	6	1	1	NUM
gujaf-427	359	7	%	%	NOUN
gujaf-427	359	8	due	due	ADP
gujaf-427	359	9	to	to	ADP
gujaf-427	359	10	the	the	DET
gujaf-427	359	11	p	p	NOUN
gujaf-427	359	12	-	-	PUNCT
gujaf-427	359	13	value	value	NOUN
gujaf-427	359	14	of	of	ADP
gujaf-427	359	15	0.000	0.000	NUM
gujaf-427	359	16	.	.	PUNCT
gujaf-427	360	1	it	it	PRON
gujaf-427	360	2	means	mean	VERB
gujaf-427	360	3	that	that	SCONJ
gujaf-427	360	4	increased	increase	VERB
gujaf-427	360	5	gifmi	gifmi	NOUN
gujaf-427	360	6	has	have	AUX
gujaf-427	360	7	led	lead	VERB
gujaf-427	360	8	to	to	ADP
gujaf-427	360	9	a	a	DET
gujaf-427	360	10	significant	significant	ADJ
gujaf-427	360	11	increase	increase	NOUN
gujaf-427	360	12	in	in	ADP
gujaf-427	360	13	accountability	accountability	NOUN
gujaf-427	360	14	.	.	PUNCT
gujaf-427	361	1	the	the	DET
gujaf-427	361	2	coefficient	coefficient	NOUN
gujaf-427	361	3	of	of	ADP
gujaf-427	361	4	0.711524	0.711524	NUM
gujaf-427	361	5	obtained	obtain	VERB
gujaf-427	361	6	in	in	ADP
gujaf-427	361	7	gifmis	gifmis	PROPN
gujaf-427	361	8	shows	show	VERB
gujaf-427	361	9	that	that	SCONJ
gujaf-427	361	10	the	the	DET
gujaf-427	361	11	government	government	NOUN
gujaf-427	361	12	integrated	integrate	VERB
gujaf-427	361	13	financial	financial	ADJ
gujaf-427	361	14	information	information	NOUN
gujaf-427	361	15	system	system	NOUN
gujaf-427	361	16	is	be	AUX
gujaf-427	361	17	a	a	DET
gujaf-427	361	18	variable	variable	ADJ
gujaf-427	361	19	stimulating	stimulate	VERB
gujaf-427	361	20	accountability	accountability	NOUN
gujaf-427	361	21	,	,	PUNCT
gujaf-427	361	22	which	which	PRON
gujaf-427	361	23	means	mean	VERB
gujaf-427	361	24	a	a	DET
gujaf-427	361	25	unit	unit	NOUN
gujaf-427	361	26	increase	increase	NOUN
gujaf-427	361	27	led	lead	VERB
gujaf-427	361	28	to	to	ADP
gujaf-427	361	29	0.711524	0.711524	NUM
gujaf-427	361	30	,	,	PUNCT
gujaf-427	361	31	that	that	ADV
gujaf-427	361	32	is	is	ADV
gujaf-427	361	33	,	,	PUNCT
gujaf-427	361	34	a	a	DET
gujaf-427	361	35	0.71	0.71	NUM
gujaf-427	361	36	increase	increase	NOUN
gujaf-427	361	37	in	in	ADP
gujaf-427	361	38	accountability	accountability	NOUN
gujaf-427	361	39	.	.	PUNCT
gujaf-427	362	1	the	the	DET
gujaf-427	362	2	adjusted	adjusted	ADJ
gujaf-427	362	3	r2	r2	NOUN
gujaf-427	362	4	of	of	ADP
gujaf-427	362	5	0.274379	0.274379	NUM
gujaf-427	362	6	indicates	indicate	VERB
gujaf-427	362	7	that	that	SCONJ
gujaf-427	362	8	gifmis	gifmis	NOUN
gujaf-427	362	9	as	as	ADP
gujaf-427	362	10	a	a	DET
gujaf-427	362	11	variable	variable	NOUN
gujaf-427	362	12	explained	explain	VERB
gujaf-427	362	13	71	71	NUM
gujaf-427	362	14	%	%	NOUN
gujaf-427	362	15	of	of	ADP
gujaf-427	362	16	the	the	DET
gujaf-427	362	17	variation	variation	NOUN
gujaf-427	362	18	in	in	ADP
gujaf-427	362	19	the	the	DET
gujaf-427	362	20	dependent	dependent	ADJ
gujaf-427	362	21	variable	variable	NOUN
gujaf-427	362	22	.	.	PUNCT
gujaf-427	363	1	the	the	DET
gujaf-427	363	2	durbin	durbin	ADJ
gujaf-427	363	3	-	-	PUNCT
gujaf-427	363	4	watson	watson	NOUN
gujaf-427	363	5	stat	stat	NOUN
gujaf-427	363	6	.	.	PUNCT
gujaf-427	364	1	of	of	ADP
gujaf-427	364	2	1.321882	1.321882	NUM
gujaf-427	364	3	suggests	suggest	VERB
gujaf-427	364	4	the	the	DET
gujaf-427	364	5	absence	absence	NOUN
gujaf-427	364	6	of	of	ADP
gujaf-427	364	7	first	first	ADJ
gujaf-427	364	8	-	-	PUNCT
gujaf-427	364	9	order	order	NOUN
gujaf-427	364	10	serial	serial	ADJ
gujaf-427	364	11	autocorrelation	autocorrelation	NOUN
gujaf-427	364	12	.	.	PUNCT
gujaf-427	365	1	hence	hence	ADV
gujaf-427	365	2	,	,	PUNCT
gujaf-427	365	3	we	we	PRON
gujaf-427	365	4	can	can	AUX
gujaf-427	365	5	have	have	VERB
gujaf-427	365	6	confidence	confidence	NOUN
gujaf-427	365	7	in	in	ADP
gujaf-427	365	8	the	the	DET
gujaf-427	365	9	model	model	NOUN
gujaf-427	365	10	in	in	ADP
gujaf-427	365	11	predicting	predict	VERB
gujaf-427	365	12	the	the	DET
gujaf-427	365	13	accountability	accountability	NOUN
gujaf-427	365	14	in	in	ADP
gujaf-427	365	15	federal	federal	ADJ
gujaf-427	365	16	mdas	mda	NOUN
gujaf-427	365	17	in	in	ADP
gujaf-427	365	18	ondo	ondo	PROPN
gujaf-427	365	19	state	state	PROPN
gujaf-427	365	20	,	,	PUNCT
gujaf-427	365	21	nigeria	nigeria	PROPN
gujaf-427	365	22	,	,	PUNCT
gujaf-427	365	23	with	with	ADP
gujaf-427	365	24	a	a	DET
gujaf-427	365	25	standard	standard	ADJ
gujaf-427	365	26	error	error	NOUN
gujaf-427	365	27	of	of	ADP
gujaf-427	365	28	0.102820	0.102820	NUM
gujaf-427	365	29	.	.	PUNCT
gujaf-427	366	1	the	the	DET
gujaf-427	366	2	t	t	PROPN
gujaf-427	366	3	-	-	PUNCT
gujaf-427	366	4	stat	stat	NOUN
gujaf-427	366	5	6.920127	6.920127	NUM
gujaf-427	366	6	and	and	CCONJ
gujaf-427	366	7	the	the	DET
gujaf-427	366	8	hannan	hannan	PROPN
gujaf-427	366	9	-	-	PUNCT
gujaf-427	366	10	quinn	quinn	PROPN
gujaf-427	366	11	criterion	criterion	NOUN
gujaf-427	366	12	5.478443	5.478443	NUM
gujaf-427	366	13	.	.	PUNCT
gujaf-427	367	1	this	this	DET
gujaf-427	367	2	result	result	NOUN
gujaf-427	367	3	showed	show	VERB
gujaf-427	367	4	that	that	SCONJ
gujaf-427	367	5	a	a	DET
gujaf-427	367	6	positive	positive	ADJ
gujaf-427	367	7	relationship	relationship	NOUN
gujaf-427	367	8	exists	exist	VERB
gujaf-427	367	9	between	between	ADP
gujaf-427	367	10	the	the	DET
gujaf-427	367	11	government	government	NOUN
gujaf-427	367	12	integrated	integrate	VERB
gujaf-427	367	13	financial	financial	ADJ
gujaf-427	367	14	information	information	NOUN
gujaf-427	367	15	system	system	NOUN
gujaf-427	367	16	and	and	CCONJ
gujaf-427	367	17	accountability	accountability	NOUN
gujaf-427	367	18	among	among	ADP
gujaf-427	367	19	federal	federal	ADJ
gujaf-427	367	20	mdas	mda	NOUN
gujaf-427	367	21	in	in	ADP
gujaf-427	367	22	ondo	ondo	PROPN
gujaf-427	367	23	state	state	NOUN
gujaf-427	367	24	;	;	PUNCT
gujaf-427	367	25	the	the	DET
gujaf-427	367	26	effect	effect	NOUN
gujaf-427	367	27	of	of	ADP
gujaf-427	367	28	the	the	DET
gujaf-427	367	29	government	government	NOUN
gujaf-427	367	30	integrated	integrate	VERB
gujaf-427	367	31	financial	financial	ADJ
gujaf-427	367	32	information	information	NOUN
gujaf-427	367	33	system	system	NOUN
gujaf-427	367	34	on	on	ADP
gujaf-427	367	35	accountability	accountability	NOUN
gujaf-427	367	36	is	be	AUX
gujaf-427	367	37	significant	significant	ADJ
gujaf-427	367	38	at	at	ADP
gujaf-427	367	39	1	1	NUM
gujaf-427	367	40	per	per	ADP
gujaf-427	367	41	cent	cent	NOUN
gujaf-427	367	42	.	.	PUNCT
gujaf-427	368	1	gifmis	gifmis	PROPN
gujaf-427	368	2	implementations	implementation	NOUN
gujaf-427	368	3	promote	promote	VERB
gujaf-427	368	4	governance	governance	NOUN
gujaf-427	368	5	in	in	ADP
gujaf-427	368	6	the	the	DET
gujaf-427	368	7	mda	mda	PROPN
gujaf-427	368	8	to	to	PART
gujaf-427	368	9	improve	improve	VERB
gujaf-427	368	10	the	the	DET
gujaf-427	368	11	level	level	NOUN
gujaf-427	368	12	of	of	ADP
gujaf-427	368	13	trust	trust	NOUN
gujaf-427	368	14	among	among	ADP
gujaf-427	368	15	stakeholders	stakeholder	NOUN
gujaf-427	368	16	and	and	CCONJ
gujaf-427	368	17	,	,	PUNCT
gujaf-427	368	18	as	as	ADP
gujaf-427	368	19	the	the	DET
gujaf-427	368	20	electronic	electronic	ADJ
gujaf-427	368	21	component	component	NOUN
gujaf-427	368	22	of	of	ADP
gujaf-427	368	23	the	the	DET
gujaf-427	368	24	gifmis	gifmis	NOUN
gujaf-427	368	25	,	,	PUNCT
gujaf-427	368	26	make	make	VERB
gujaf-427	368	27	the	the	DET
gujaf-427	368	28	system	system	NOUN
gujaf-427	368	29	impossible	impossible	ADJ
gujaf-427	368	30	to	to	PART
gujaf-427	368	31	breach	breach	VERB
gujaf-427	368	32	by	by	ADP
gujaf-427	368	33	malicious	malicious	ADJ
gujaf-427	368	34	and	and	CCONJ
gujaf-427	368	35	mischievous	mischievous	ADJ
gujaf-427	368	36	personnel	personnel	NOUN
gujaf-427	368	37	.	.	PUNCT
gujaf-427	369	1	this	this	DET
gujaf-427	369	2	study	study	NOUN
gujaf-427	369	3	found	find	VERB
gujaf-427	369	4	that	that	SCONJ
gujaf-427	369	5	the	the	DET
gujaf-427	369	6	government	government	NOUN
gujaf-427	369	7	's	's	PART
gujaf-427	369	8	integrated	integrate	VERB
gujaf-427	369	9	financial	financial	ADJ
gujaf-427	369	10	information	information	NOUN
gujaf-427	369	11	system	system	NOUN
gujaf-427	369	12	positively	positively	ADV
gujaf-427	369	13	affected	affect	VERB
gujaf-427	369	14	accountability	accountability	NOUN
gujaf-427	369	15	among	among	ADP
gujaf-427	369	16	federal	federal	ADJ
gujaf-427	369	17	mdas	mda	NOUN
gujaf-427	369	18	in	in	ADP
gujaf-427	369	19	ondo	ondo	PROPN
gujaf-427	369	20	state	state	NOUN
gujaf-427	369	21	.	.	PUNCT
gujaf-427	370	1	findings	finding	NOUN
gujaf-427	370	2	of	of	ADP
gujaf-427	370	3	this	this	DET
gujaf-427	370	4	study	study	NOUN
gujaf-427	370	5	aligned	align	VERB
gujaf-427	370	6	with	with	ADP
gujaf-427	370	7	the	the	DET
gujaf-427	370	8	study	study	NOUN
gujaf-427	370	9	of	of	ADP
gujaf-427	370	10	anadebe	anadebe	NOUN
gujaf-427	370	11	and	and	CCONJ
gujaf-427	370	12	onuora	onuora	NOUN
gujaf-427	370	13	(	(	PUNCT
gujaf-427	370	14	2024	2024	NUM
gujaf-427	370	15	)	)	PUNCT
gujaf-427	370	16	,	,	PUNCT
gujaf-427	370	17	who	who	PRON
gujaf-427	370	18	investigated	investigate	VERB
gujaf-427	370	19	how	how	SCONJ
gujaf-427	370	20	the	the	DET
gujaf-427	370	21	government	government	NOUN
gujaf-427	370	22	integrated	integrate	VERB
gujaf-427	370	23	financial	financial	ADJ
gujaf-427	370	24	management	management	NOUN
gujaf-427	370	25	information	information	NOUN
gujaf-427	370	26	system	system	NOUN
gujaf-427	370	27	(	(	PUNCT
gujaf-427	370	28	gifmis	gifmis	NOUN
gujaf-427	370	29	)	)	PUNCT
gujaf-427	370	30	affects	affect	VERB
gujaf-427	370	31	financial	financial	ADJ
gujaf-427	370	32	responsibility	responsibility	NOUN
gujaf-427	370	33	in	in	ADP
gujaf-427	370	34	nigerian	nigerian	ADJ
gujaf-427	370	35	ministries	ministry	NOUN
gujaf-427	370	36	;	;	PUNCT
gujaf-427	370	37	their	their	PRON
gujaf-427	370	38	findings	finding	NOUN
gujaf-427	370	39	showed	show	VERB
gujaf-427	370	40	that	that	SCONJ
gujaf-427	370	41	gifmis	gifmis	NOUN
gujaf-427	370	42	significantly	significantly	ADV
gujaf-427	370	43	improved	improve	VERB
gujaf-427	370	44	the	the	DET
gujaf-427	370	45	timeliness	timeliness	NOUN
gujaf-427	370	46	and	and	CCONJ
gujaf-427	370	47	transparency	transparency	NOUN
gujaf-427	370	48	of	of	ADP
gujaf-427	370	49	financial	financial	ADJ
gujaf-427	370	50	reporting	reporting	NOUN
gujaf-427	370	51	inside	inside	ADP
gujaf-427	370	52	ministries	ministry	NOUN
gujaf-427	370	53	.	.	PUNCT
gujaf-427	371	1	also	also	ADV
gujaf-427	371	2	,	,	PUNCT
gujaf-427	371	3	this	this	DET
gujaf-427	371	4	study	study	NOUN
gujaf-427	371	5	supported	support	VERB
gujaf-427	371	6	the	the	DET
gujaf-427	371	7	study	study	NOUN
gujaf-427	371	8	of	of	ADP
gujaf-427	371	9	olurankinse	olurankinse	NOUN
gujaf-427	371	10	and	and	CCONJ
gujaf-427	371	11	oloruntoba	oloruntoba	NOUN
gujaf-427	371	12	(	(	PUNCT
gujaf-427	371	13	2018	2018	NUM
gujaf-427	371	14	)	)	PUNCT
gujaf-427	371	15	,	,	PUNCT
gujaf-427	371	16	which	which	PRON
gujaf-427	371	17	examined	examine	VERB
gujaf-427	371	18	the	the	DET
gujaf-427	371	19	effect	effect	NOUN
gujaf-427	371	20	of	of	ADP
gujaf-427	371	21	gifmison	gifmison	NOUN
gujaf-427	371	22	government	government	NOUN
gujaf-427	371	23	financial	financial	ADJ
gujaf-427	371	24	transactions	transaction	NOUN
gujaf-427	371	25	concerning	concern	VERB
gujaf-427	371	26	public	public	ADJ
gujaf-427	371	27	funds	fund	NOUN
gujaf-427	371	28	management	management	NOUN
gujaf-427	371	29	and	and	CCONJ
gujaf-427	371	30	how	how	SCONJ
gujaf-427	371	31	it	it	PRON
gujaf-427	371	32	has	have	AUX
gujaf-427	371	33	significantly	significantly	ADV
gujaf-427	371	34	influenced	influence	VERB
gujaf-427	371	35	government	government	NOUN
gujaf-427	371	36	policy	policy	NOUN
gujaf-427	371	37	.	.	PUNCT
gujaf-427	372	1	their	their	PRON
gujaf-427	372	2	findings	finding	NOUN
gujaf-427	372	3	revealed	reveal	VERB
gujaf-427	372	4	that	that	SCONJ
gujaf-427	372	5	,	,	PUNCT
gujaf-427	372	6	with	with	ADP
gujaf-427	372	7	the	the	DET
gujaf-427	372	8	use	use	NOUN
gujaf-427	372	9	of	of	ADP
gujaf-427	372	10	gifmis	gifmis	NOUN
gujaf-427	372	11	,	,	PUNCT
gujaf-427	372	12	therehas	therehas	AUX
gujaf-427	372	13	been	be	AUX
gujaf-427	372	14	an	an	DET
gujaf-427	372	15	appreciable	appreciable	ADJ
gujaf-427	372	16	reduction	reduction	NOUN
gujaf-427	372	17	in	in	ADP
gujaf-427	372	18	corruption	corruption	NOUN
gujaf-427	372	19	,	,	PUNCT
gujaf-427	372	20	financialirregularities	financialirregularitie	NOUN
gujaf-427	372	21	,	,	PUNCT
gujaf-427	372	22	and	and	CCONJ
gujaf-427	372	23	leakages	leakage	NOUN
gujaf-427	372	24	,	,	PUNCT
gujaf-427	372	25	with	with	ADP
gujaf-427	372	26	the	the	DET
gujaf-427	372	27	attendant	attendant	NOUN
gujaf-427	372	28	improvementin	improvementin	ADJ
gujaf-427	372	29	transparency	transparency	NOUN
gujaf-427	372	30	and	and	CCONJ
gujaf-427	372	31	accountability	accountability	NOUN
gujaf-427	372	32	in	in	ADP
gujaf-427	372	33	managing	manage	VERB
gujaf-427	372	34	government	government	NOUN
gujaf-427	372	35	funds	fund	NOUN
gujaf-427	372	36	.	.	PUNCT
gujaf-427	373	1	also	also	ADV
gujaf-427	373	2	,	,	PUNCT
gujaf-427	373	3	the	the	DET
gujaf-427	373	4	use	use	NOUN
gujaf-427	373	5	of	of	ADP
gujaf-427	373	6	gifmis	gifmis	NOUN
gujaf-427	373	7	has	have	AUX
gujaf-427	373	8	ledto	ledto	VERB
gujaf-427	373	9	the	the	DET
gujaf-427	373	10	effective	effective	ADJ
gujaf-427	373	11	implementation	implementation	NOUN
gujaf-427	373	12	of	of	ADP
gujaf-427	373	13	government	government	NOUN
gujaf-427	373	14	policy	policy	NOUN
gujaf-427	373	15	,	,	PUNCT
gujaf-427	373	16	which	which	PRON
gujaf-427	373	17	is	be	AUX
gujaf-427	373	18	significant	significant	ADJ
gujaf-427	373	19	in	in	ADP
gujaf-427	373	20	reducing	reduce	VERB
gujaf-427	373	21	mismanagement	mismanagement	NOUN
gujaf-427	373	22	of	of	ADP
gujaf-427	373	23	gusau	gusau	ADJ
gujaf-427	373	24	journal	journal	NOUN
gujaf-427	373	25	of	of	ADP
gujaf-427	373	26	accounting	accounting	NOUN
gujaf-427	373	27	and	and	CCONJ
gujaf-427	373	28	finance	finance	NOUN
gujaf-427	373	29	,	,	PUNCT
gujaf-427	373	30	vol.6	vol.6	PROPN
gujaf-427	373	31	,	,	PUNCT
gujaf-427	373	32	issue	issue	NOUN
gujaf-427	373	33	2	2	NUM
gujaf-427	373	34	,	,	PUNCT
gujaf-427	373	35	april	april	PROPN
gujaf-427	373	36	,	,	PUNCT
gujaf-427	373	37	2025	2025	NUM
gujaf-427	373	38	260	260	NUM
gujaf-427	373	39	public	public	ADJ
gujaf-427	373	40	funds	fund	NOUN
gujaf-427	373	41	.	.	PUNCT
gujaf-427	374	1	in	in	ADP
gujaf-427	374	2	a	a	DET
gujaf-427	374	3	study	study	NOUN
gujaf-427	374	4	,	,	PUNCT
gujaf-427	374	5	ali	ali	PROPN
gujaf-427	374	6	(	(	PUNCT
gujaf-427	374	7	2020	2020	NUM
gujaf-427	374	8	)	)	PUNCT
gujaf-427	374	9	examined	examine	VERB
gujaf-427	374	10	theimpact	theimpact	NOUN
gujaf-427	374	11	of	of	ADP
gujaf-427	374	12	government	government	NOUN
gujaf-427	374	13	integrated	integrate	VERB
gujaf-427	374	14	financial	financial	ADJ
gujaf-427	374	15	information	information	NOUN
gujaf-427	374	16	system	system	NOUN
gujaf-427	374	17	(	(	PUNCT
gujaf-427	374	18	gifmis	gifmis	NOUN
gujaf-427	374	19	)	)	PUNCT
gujaf-427	374	20	reform	reform	NOUN
gujaf-427	374	21	on	on	ADP
gujaf-427	374	22	the	the	DET
gujaf-427	374	23	financial	financial	ADJ
gujaf-427	374	24	management	management	NOUN
gujaf-427	374	25	practices	practice	NOUN
gujaf-427	374	26	in	in	ADP
gujaf-427	374	27	nigerian	nigerian	ADJ
gujaf-427	374	28	public	public	ADJ
gujaf-427	374	29	universities	university	NOUN
gujaf-427	374	30	.	.	PUNCT
gujaf-427	375	1	(	(	PUNCT
gujaf-427	375	2	using	use	VERB
gujaf-427	375	3	some	some	DET
gujaf-427	375	4	selected	select	VERB
gujaf-427	375	5	nigerian	nigerian	ADJ
gujaf-427	375	6	universities	university	NOUN
gujaf-427	375	7	)	)	PUNCT
gujaf-427	375	8	.	.	PUNCT
gujaf-427	376	1	the	the	DET
gujaf-427	376	2	results	result	NOUN
gujaf-427	376	3	of	of	ADP
gujaf-427	376	4	the	the	DET
gujaf-427	376	5	study	study	NOUN
gujaf-427	376	6	revealed	reveal	VERB
gujaf-427	376	7	that	that	SCONJ
gujaf-427	376	8	gifmis	gifmis	PROPN
gujaf-427	376	9	reform	reform	NOUN
gujaf-427	376	10	has	have	AUX
gujaf-427	376	11	had	have	VERB
gujaf-427	376	12	a	a	DET
gujaf-427	376	13	positive	positive	ADJ
gujaf-427	376	14	impact	impact	NOUN
gujaf-427	376	15	on	on	ADP
gujaf-427	376	16	financial	financial	ADJ
gujaf-427	376	17	management	management	NOUN
gujaf-427	376	18	practices	practice	NOUN
gujaf-427	376	19	.	.	PUNCT
gujaf-427	377	1	however	however	ADV
gujaf-427	377	2	,	,	PUNCT
gujaf-427	377	3	the	the	DET
gujaf-427	377	4	findings	finding	NOUN
gujaf-427	377	5	from	from	ADP
gujaf-427	377	6	this	this	DET
gujaf-427	377	7	study	study	NOUN
gujaf-427	377	8	disagree	disagree	VERB
gujaf-427	377	9	with	with	ADP
gujaf-427	377	10	those	those	PRON
gujaf-427	377	11	of	of	ADP
gujaf-427	377	12	mohammad	mohammad	PROPN
gujaf-427	377	13	and	and	CCONJ
gujaf-427	377	14	mohammad	mohammad	PROPN
gujaf-427	377	15	(	(	PUNCT
gujaf-427	377	16	2016	2016	NUM
gujaf-427	377	17	)	)	PUNCT
gujaf-427	377	18	,	,	PUNCT
gujaf-427	377	19	who	who	PRON
gujaf-427	377	20	examined	examine	VERB
gujaf-427	377	21	the	the	DET
gujaf-427	377	22	role	role	NOUN
gujaf-427	377	23	of	of	ADP
gujaf-427	377	24	the	the	DET
gujaf-427	377	25	government	government	NOUN
gujaf-427	377	26	financial	financial	ADJ
gujaf-427	377	27	management	management	NOUN
gujaf-427	377	28	information	information	NOUN
gujaf-427	377	29	system	system	NOUN
gujaf-427	377	30	in	in	ADP
gujaf-427	377	31	raising	raise	VERB
gujaf-427	377	32	the	the	DET
gujaf-427	377	33	effectiveness	effectiveness	NOUN
gujaf-427	377	34	of	of	ADP
gujaf-427	377	35	government	government	NOUN
gujaf-427	377	36	budgeting	budget	VERB
gujaf-427	377	37	in	in	ADP
gujaf-427	377	38	jordan	jordan	PROPN
gujaf-427	377	39	.	.	PUNCT
gujaf-427	378	1	their	their	PRON
gujaf-427	378	2	study	study	NOUN
gujaf-427	378	3	foundno	foundno	PROPN
gujaf-427	378	4	significant	significant	ADJ
gujaf-427	378	5	role	role	NOUN
gujaf-427	378	6	for	for	ADP
gujaf-427	378	7	gfmis	gfmis	NOUN
gujaf-427	378	8	in	in	ADP
gujaf-427	378	9	increasing	increase	VERB
gujaf-427	378	10	the	the	DET
gujaf-427	378	11	effectiveness	effectiveness	NOUN
gujaf-427	378	12	of	of	ADP
gujaf-427	378	13	the	the	DET
gujaf-427	378	14	government	government	NOUN
gujaf-427	378	15	budget	budget	NOUN
gujaf-427	378	16	at	at	ADP
gujaf-427	378	17	all	all	DET
gujaf-427	378	18	stages	stage	NOUN
gujaf-427	378	19	.	.	PUNCT
gujaf-427	379	1	timothy	timothy	PROPN
gujaf-427	379	2	and	and	CCONJ
gujaf-427	379	3	phiri	phiri	PROPN
gujaf-427	379	4	(	(	PUNCT
gujaf-427	379	5	2020	2020	NUM
gujaf-427	379	6	)	)	PUNCT
gujaf-427	379	7	investigated	investigate	VERB
gujaf-427	379	8	the	the	DET
gujaf-427	379	9	impact	impact	NOUN
gujaf-427	379	10	of	of	ADP
gujaf-427	379	11	integrated	integrate	VERB
gujaf-427	379	12	financial	financial	ADJ
gujaf-427	379	13	management	management	NOUN
gujaf-427	379	14	information	information	NOUN
gujaf-427	379	15	systems	system	NOUN
gujaf-427	379	16	on	on	ADP
gujaf-427	379	17	the	the	DET
gujaf-427	379	18	procurement	procurement	NOUN
gujaf-427	379	19	process	process	NOUN
gujaf-427	379	20	in	in	ADP
gujaf-427	379	21	the	the	DET
gujaf-427	379	22	public	public	ADJ
gujaf-427	379	23	sector	sector	NOUN
gujaf-427	379	24	in	in	ADP
gujaf-427	379	25	developing	develop	VERB
gujaf-427	379	26	countries	country	NOUN
gujaf-427	379	27	usingthe	usingthe	DET
gujaf-427	379	28	zambian	zambian	ADJ
gujaf-427	379	29	government	government	NOUN
gujaf-427	379	30	sectors	sector	NOUN
gujaf-427	379	31	.	.	PUNCT
gujaf-427	380	1	the	the	DET
gujaf-427	380	2	results	result	NOUN
gujaf-427	380	3	of	of	ADP
gujaf-427	380	4	their	their	PRON
gujaf-427	380	5	study	study	NOUN
gujaf-427	380	6	revealed	reveal	VERB
gujaf-427	380	7	that	that	SCONJ
gujaf-427	380	8	there	there	PRON
gujaf-427	380	9	is	be	VERB
gujaf-427	380	10	a	a	DET
gujaf-427	380	11	significant	significant	ADJ
gujaf-427	380	12	negative	negative	ADJ
gujaf-427	380	13	relationship	relationship	NOUN
gujaf-427	380	14	between	between	ADP
gujaf-427	380	15	gifmis	gifmis	PROPN
gujaf-427	380	16	and	and	CCONJ
gujaf-427	380	17	transparency	transparency	NOUN
gujaf-427	380	18	,	,	PUNCT
gujaf-427	380	19	reduced	reduce	VERB
gujaf-427	380	20	financial	financial	ADJ
gujaf-427	380	21	leakages	leakage	NOUN
gujaf-427	380	22	,	,	PUNCT
gujaf-427	380	23	and	and	CCONJ
gujaf-427	380	24	efficiency	efficiency	NOUN
gujaf-427	380	25	and	and	CCONJ
gujaf-427	380	26	speed	speed	NOUN
gujaf-427	380	27	.	.	PUNCT
gujaf-427	381	1	table	table	NOUN
gujaf-427	381	2	4	4	NUM
gujaf-427	381	3	:	:	PUNCT
gujaf-427	381	4	regression	regression	VERB
gujaf-427	381	5	analysis	analysis	NOUN
gujaf-427	381	6	of	of	ADP
gujaf-427	381	7	government	government	NOUN
gujaf-427	381	8	integrated	integrate	VERB
gujaf-427	381	9	financial	financial	ADJ
gujaf-427	381	10	management	management	NOUN
gujaf-427	381	11	information	information	NOUN
gujaf-427	381	12	system	system	NOUN
gujaf-427	381	13	on	on	ADP
gujaf-427	381	14	accountability	accountability	NOUN
gujaf-427	381	15	variable	variable	ADJ
gujaf-427	381	16	coefficient	coefficient	NOUN
gujaf-427	381	17	std	std	NOUN
gujaf-427	381	18	.	.	NOUN
gujaf-427	381	19	error	error	NOUN
gujaf-427	381	20	t	t	NOUN
gujaf-427	381	21	-	-	PUNCT
gujaf-427	381	22	statistic	statistic	NOUN
gujaf-427	381	23	prob	prob	NOUN
gujaf-427	381	24	.	.	PUNCT
gujaf-427	382	1	c	c	PROPN
gujaf-427	382	2	6.851337	6.851337	NUM
gujaf-427	382	3	2.727913	2.727913	NUM
gujaf-427	382	4	2.511567	2.511567	NUM
gujaf-427	382	5	0.0133	0.0133	NUM
gujaf-427	382	6	gifmis	gifmis	NOUN
gujaf-427	383	1	0.711524	0.711524	NUM
gujaf-427	383	2	0.102820	0.102820	NUM
gujaf-427	383	3	6.920127	6.920127	NUM
gujaf-427	383	4	0.0000	0.0000	NUM
gujaf-427	383	5	r	r	X
gujaf-427	383	6	-	-	PUNCT
gujaf-427	383	7	squared	square	VERB
gujaf-427	383	8	0.280231	0.280231	NUM
gujaf-427	383	9	mean	mean	NOUN
gujaf-427	383	10	dependent	dependent	ADJ
gujaf-427	383	11	var	var	NOUN
gujaf-427	383	12	25.59086	25.59086	NUM
gujaf-427	383	13	adjusted	adjust	VERB
gujaf-427	383	14	r	r	NOUN
gujaf-427	383	15	-	-	PUNCT
gujaf-427	383	16	squared	square	VERB
gujaf-427	383	17	0.274379	0.274379	NUM
gujaf-427	383	18	s.d	s.d	PROPN
gujaf-427	383	19	.	.	PUNCT
gujaf-427	384	1	dependent	dependent	ADJ
gujaf-427	384	2	var	var	NOUN
gujaf-427	384	3	4.321142	4.321142	NUM
gujaf-427	384	4	s.e	s.e	PROPN
gujaf-427	384	5	.	.	PROPN
gujaf-427	384	6	of	of	ADP
gujaf-427	384	7	regression	regression	NOUN
gujaf-427	384	8	3.680894	3.680894	NUM
gujaf-427	384	9	akaike	akaike	ADJ
gujaf-427	384	10	info	info	NOUN
gujaf-427	384	11	criterion	criterion	NOUN
gujaf-427	384	12	5.460059	5.460059	NUM
gujaf-427	384	13	sum	sum	NOUN
gujaf-427	384	14	squared	square	VERB
gujaf-427	384	15	resid	resid	NOUN
gujaf-427	384	16	1666.525	1666.525	NUM
gujaf-427	384	17	schwarz	schwarz	PROPN
gujaf-427	384	18	criterion	criterion	NOUN
gujaf-427	385	1	5.505312	5.505312	NUM
gujaf-427	385	2	log	log	NOUN
gujaf-427	385	3	-	-	PUNCT
gujaf-427	385	4	likelihood	likelihood	NOUN
gujaf-427	385	5	-339.2537	-339.2537	NOUN
gujaf-427	385	6	hannan	hannan	PROPN
gujaf-427	385	7	-	-	PUNCT
gujaf-427	385	8	quinn	quinn	NOUN
gujaf-427	385	9	critter	critter	NOUN
gujaf-427	385	10	.	.	PUNCT
gujaf-427	386	1	5.478443	5.478443	NUM
gujaf-427	386	2	f	f	X
gujaf-427	386	3	-	-	PUNCT
gujaf-427	386	4	statistic	statistic	ADJ
gujaf-427	386	5	47.88816	47.88816	NUM
gujaf-427	386	6	durbin	durbin	ADJ
gujaf-427	386	7	-	-	PUNCT
gujaf-427	386	8	watson	watson	PROPN
gujaf-427	386	9	stat	stat	PROPN
gujaf-427	386	10	1.321882	1.321882	NUM
gujaf-427	386	11	prob(f	prob(f	NOUN
gujaf-427	386	12	-	-	PUNCT
gujaf-427	386	13	statistic	statistic	NOUN
gujaf-427	386	14	)	)	PUNCT
gujaf-427	386	15	0.000000	0.000000	NUM
gujaf-427	386	16	source	source	NOUN
gujaf-427	386	17	:	:	PUNCT
gujaf-427	386	18	authors	author	NOUN
gujaf-427	386	19	’	'	PUNCT
gujaf-427	386	20	computation	computation	NOUN
gujaf-427	386	21	(	(	PUNCT
gujaf-427	386	22	2025	2025	NUM
gujaf-427	386	23	)	)	PUNCT
gujaf-427	386	24	.	.	PUNCT
gujaf-427	387	1	effect	effect	NOUN
gujaf-427	387	2	of	of	ADP
gujaf-427	387	3	integrated	integrate	VERB
gujaf-427	387	4	personnel	personnel	NOUN
gujaf-427	387	5	payroll	payroll	NOUN
gujaf-427	387	6	information	information	NOUN
gujaf-427	387	7	system	system	NOUN
gujaf-427	387	8	on	on	ADP
gujaf-427	387	9	accountability	accountability	NOUN
gujaf-427	387	10	the	the	DET
gujaf-427	387	11	regression	regression	NOUN
gujaf-427	387	12	results	result	NOUN
gujaf-427	387	13	show	show	VERB
gujaf-427	387	14	a	a	DET
gujaf-427	387	15	significant	significant	ADJ
gujaf-427	387	16	association	association	NOUN
gujaf-427	387	17	between	between	ADP
gujaf-427	387	18	the	the	DET
gujaf-427	387	19	independent	independent	ADJ
gujaf-427	387	20	variable	variable	NOUN
gujaf-427	387	21	,	,	PUNCT
gujaf-427	387	22	ippis	ippis	ADJ
gujaf-427	387	23	,	,	PUNCT
gujaf-427	387	24	and	and	CCONJ
gujaf-427	387	25	accountability	accountability	NOUN
gujaf-427	387	26	,	,	PUNCT
gujaf-427	387	27	the	the	DET
gujaf-427	387	28	dependent	dependent	ADJ
gujaf-427	387	29	variable.the	variable.the	DET
gujaf-427	387	30	regression	regression	NOUN
gujaf-427	387	31	analysis	analysis	NOUN
gujaf-427	387	32	indicated	indicate	VERB
gujaf-427	387	33	that	that	SCONJ
gujaf-427	387	34	the	the	DET
gujaf-427	387	35	integrated	integrate	VERB
gujaf-427	387	36	personnel	personnel	NOUN
gujaf-427	387	37	payroll	payroll	NOUN
gujaf-427	387	38	information	information	NOUN
gujaf-427	387	39	system	system	NOUN
gujaf-427	387	40	(	(	PUNCT
gujaf-427	387	41	ippis	ippis	NOUN
gujaf-427	387	42	)	)	PUNCT
gujaf-427	387	43	stimulates	stimulate	VERB
gujaf-427	387	44	accountability	accountability	NOUN
gujaf-427	387	45	in	in	ADP
gujaf-427	387	46	federal	federal	ADJ
gujaf-427	387	47	mdas	mda	NOUN
gujaf-427	387	48	in	in	ADP
gujaf-427	387	49	ondo	ondo	PROPN
gujaf-427	387	50	state	state	NOUN
gujaf-427	387	51	.	.	PUNCT
gujaf-427	388	1	integrated	integrate	VERB
gujaf-427	388	2	personnel	personnel	NOUN
gujaf-427	388	3	payroll	payroll	NOUN
gujaf-427	388	4	information	information	NOUN
gujaf-427	388	5	system	system	NOUN
gujaf-427	388	6	measures	measure	NOUN
gujaf-427	388	7	are	be	AUX
gujaf-427	388	8	a	a	DET
gujaf-427	388	9	vital	vital	ADJ
gujaf-427	388	10	factor	factor	NOUN
gujaf-427	388	11	that	that	PRON
gujaf-427	388	12	reduces	reduce	VERB
gujaf-427	388	13	payroll	payroll	NOUN
gujaf-427	388	14	manipulation	manipulation	NOUN
gujaf-427	388	15	among	among	ADP
gujaf-427	388	16	federal	federal	ADJ
gujaf-427	388	17	mdas	mda	NOUN
gujaf-427	388	18	in	in	ADP
gujaf-427	388	19	ondo	ondo	PROPN
gujaf-427	388	20	state	state	NOUN
gujaf-427	388	21	.	.	PUNCT
gujaf-427	389	1	it	it	PRON
gujaf-427	389	2	means	mean	VERB
gujaf-427	389	3	that	that	SCONJ
gujaf-427	389	4	strictly	strictly	ADV
gujaf-427	389	5	comply	comply	VERB
gujaf-427	389	6	with	with	ADP
gujaf-427	389	7	ippis	ippis	ADJ
gujaf-427	389	8	implementation	implementation	NOUN
gujaf-427	389	9	is	be	AUX
gujaf-427	389	10	a	a	DET
gujaf-427	389	11	welcome	welcome	ADJ
gujaf-427	389	12	development	development	NOUN
gujaf-427	389	13	in	in	ADP
gujaf-427	389	14	the	the	DET
gujaf-427	389	15	federal	federal	ADJ
gujaf-427	389	16	mdas	mda	NOUN
gujaf-427	389	17	,	,	PUNCT
gujaf-427	389	18	as	as	SCONJ
gujaf-427	389	19	it	it	PRON
gujaf-427	389	20	increases	increase	VERB
gujaf-427	389	21	transparency	transparency	NOUN
gujaf-427	389	22	and	and	CCONJ
gujaf-427	389	23	sanctions	sanction	NOUN
gujaf-427	389	24	by	by	ADP
gujaf-427	389	25	legislative	legislative	ADJ
gujaf-427	389	26	improves	improve	VERB
gujaf-427	389	27	on	on	ADP
gujaf-427	389	28	the	the	DET
gujaf-427	389	29	financial	financial	ADJ
gujaf-427	389	30	management	management	NOUN
gujaf-427	389	31	of	of	ADP
gujaf-427	389	32	mdaslead	mdaslead	NOUN
gujaf-427	389	33	to	to	ADP
gujaf-427	389	34	0.630177	0.630177	NUM
gujaf-427	389	35	and	and	CCONJ
gujaf-427	389	36	standard	standard	ADJ
gujaf-427	389	37	error	error	NOUN
gujaf-427	389	38	of	of	ADP
gujaf-427	389	39	0.091151	0.091151	NUM
gujaf-427	389	40	increases	increase	NOUN
gujaf-427	389	41	in	in	ADP
gujaf-427	389	42	accountability	accountability	NOUN
gujaf-427	389	43	among	among	ADP
gujaf-427	389	44	federal	federal	ADJ
gujaf-427	389	45	mdas	mda	NOUN
gujaf-427	389	46	in	in	ADP
gujaf-427	389	47	ondo	ondo	NOUN
gujaf-427	389	48	state	state	NOUN
gujaf-427	389	49	and	and	CCONJ
gujaf-427	389	50	it	it	PRON
gujaf-427	389	51	was	be	AUX
gujaf-427	389	52	statistically	statistically	ADV
gujaf-427	389	53	significance	significance	NOUN
gujaf-427	389	54	at	at	ADP
gujaf-427	389	55	1	1	NUM
gujaf-427	389	56	%	%	NOUN
gujaf-427	389	57	due	due	ADP
gujaf-427	389	58	to	to	ADP
gujaf-427	389	59	the	the	DET
gujaf-427	389	60	p	p	NOUN
gujaf-427	389	61	–	–	PUNCT
gujaf-427	389	62	value	value	NOUN
gujaf-427	389	63	of	of	ADP
gujaf-427	389	64	0.000	0.000	NUM
gujaf-427	389	65	.	.	PUNCT
gujaf-427	390	1	this	this	PRON
gujaf-427	390	2	means	mean	VERB
gujaf-427	390	3	that	that	SCONJ
gujaf-427	390	4	,	,	PUNCT
gujaf-427	390	5	as	as	ADP
gujaf-427	390	6	ippis	ippis	ADJ
gujaf-427	390	7	increases	increase	NOUN
gujaf-427	390	8	,	,	PUNCT
gujaf-427	390	9	accountability	accountability	NOUN
gujaf-427	390	10	also	also	ADV
gujaf-427	390	11	significantly	significantly	ADV
gujaf-427	390	12	increases	increase	VERB
gujaf-427	390	13	.	.	PUNCT
gujaf-427	391	1	the	the	DET
gujaf-427	391	2	r2	r2	NOUN
gujaf-427	391	3	of	of	ADP
gujaf-427	391	4	0.215717	0.215717	NUM
gujaf-427	391	5	was	be	AUX
gujaf-427	391	6	obtained	obtain	VERB
gujaf-427	391	7	showingthe	showingthe	DET
gujaf-427	391	8	integrated	integrate	VERB
gujaf-427	391	9	personnel	personnel	NOUN
gujaf-427	391	10	payroll	payroll	NOUN
gujaf-427	391	11	information	information	NOUN
gujaf-427	391	12	system	system	NOUN
gujaf-427	391	13	as	as	ADP
gujaf-427	391	14	variables	variable	NOUN
gujaf-427	391	15	stimulating	stimulate	VERB
gujaf-427	391	16	accountability	accountability	NOUN
gujaf-427	391	17	.	.	PUNCT
gujaf-427	392	1	the	the	DET
gujaf-427	392	2	coefficient	coefficient	NOUN
gujaf-427	392	3	of	of	ADP
gujaf-427	392	4	0.630177	0.630177	NUM
gujaf-427	392	5	obtained	obtain	VERB
gujaf-427	392	6	in	in	ADP
gujaf-427	392	7	ippis	ippis	NOUN
gujaf-427	392	8	indicated	indicate	VERB
gujaf-427	392	9	that	that	SCONJ
gujaf-427	392	10	a	a	DET
gujaf-427	392	11	unit	unit	NOUN
gujaf-427	392	12	increase	increase	NOUN
gujaf-427	392	13	led	lead	VERB
gujaf-427	392	14	to	to	ADP
gujaf-427	392	15	0.630177	0.630177	NUM
gujaf-427	392	16	,	,	PUNCT
gujaf-427	392	17	which	which	PRON
gujaf-427	392	18	isa	isa	VERB
gujaf-427	392	19	63	63	NUM
gujaf-427	392	20	%	%	NOUN
gujaf-427	392	21	increase	increase	NOUN
gujaf-427	392	22	in	in	ADP
gujaf-427	392	23	accountability	accountability	NOUN
gujaf-427	392	24	.	.	PUNCT
gujaf-427	393	1	the	the	DET
gujaf-427	393	2	adjusted	adjusted	ADJ
gujaf-427	393	3	r2	r2	NOUN
gujaf-427	393	4	of	of	ADP
gujaf-427	393	5	0.209341	0.209341	NUM
gujaf-427	393	6	indicates	indicate	VERB
gujaf-427	393	7	that	that	SCONJ
gujaf-427	393	8	ippis	ippis	NOUN
gujaf-427	393	9	as	as	ADP
gujaf-427	393	10	a	a	DET
gujaf-427	393	11	variable	variable	NOUN
gujaf-427	393	12	explained	explain	VERB
gujaf-427	393	13	63	63	NUM
gujaf-427	393	14	%	%	NOUN
gujaf-427	393	15	of	of	ADP
gujaf-427	393	16	the	the	DET
gujaf-427	393	17	variation	variation	NOUN
gujaf-427	393	18	in	in	ADP
gujaf-427	393	19	the	the	DET
gujaf-427	393	20	dependent	dependent	ADJ
gujaf-427	393	21	variable	variable	NOUN
gujaf-427	393	22	.	.	PUNCT
gujaf-427	394	1	the	the	DET
gujaf-427	394	2	durbingusau	durbingusau	PROPN
gujaf-427	394	3	journal	journal	NOUN
gujaf-427	394	4	of	of	ADP
gujaf-427	394	5	accounting	accounting	NOUN
gujaf-427	394	6	and	and	CCONJ
gujaf-427	394	7	finance	finance	NOUN
gujaf-427	394	8	,	,	PUNCT
gujaf-427	394	9	vol.6	vol.6	PROPN
gujaf-427	394	10	,	,	PUNCT
gujaf-427	394	11	issue	issue	NOUN
gujaf-427	394	12	2	2	NUM
gujaf-427	394	13	,	,	PUNCT
gujaf-427	394	14	april	april	PROPN
gujaf-427	394	15	,	,	PUNCT
gujaf-427	394	16	2025	2025	NUM
gujaf-427	394	17	261	261	NUM
gujaf-427	394	18	watson	watson	NOUN
gujaf-427	394	19	stat	stat	PROPN
gujaf-427	394	20	.	.	PUNCT
gujaf-427	395	1	of	of	ADP
gujaf-427	395	2	1.236821	1.236821	NUM
gujaf-427	395	3	suggests	suggest	VERB
gujaf-427	395	4	the	the	DET
gujaf-427	395	5	absence	absence	NOUN
gujaf-427	395	6	of	of	ADP
gujaf-427	395	7	first	first	ADJ
gujaf-427	395	8	-	-	PUNCT
gujaf-427	395	9	order	order	NOUN
gujaf-427	395	10	serial	serial	ADJ
gujaf-427	395	11	autocorrelation	autocorrelation	NOUN
gujaf-427	395	12	.	.	PUNCT
gujaf-427	396	1	hence	hence	ADV
gujaf-427	396	2	,	,	PUNCT
gujaf-427	396	3	we	we	PRON
gujaf-427	396	4	can	can	AUX
gujaf-427	396	5	have	have	VERB
gujaf-427	396	6	confidence	confidence	NOUN
gujaf-427	396	7	in	in	ADP
gujaf-427	396	8	the	the	DET
gujaf-427	396	9	model	model	NOUN
gujaf-427	396	10	in	in	ADP
gujaf-427	396	11	predicting	predict	VERB
gujaf-427	396	12	the	the	DET
gujaf-427	396	13	accountability	accountability	NOUN
gujaf-427	396	14	in	in	ADP
gujaf-427	396	15	federal	federal	ADJ
gujaf-427	396	16	mdas	mda	NOUN
gujaf-427	396	17	in	in	ADP
gujaf-427	396	18	ondo	ondo	PROPN
gujaf-427	396	19	state	state	PROPN
gujaf-427	396	20	,	,	PUNCT
gujaf-427	396	21	nigeria	nigeria	PROPN
gujaf-427	396	22	,	,	PUNCT
gujaf-427	396	23	with	with	ADP
gujaf-427	396	24	a	a	DET
gujaf-427	396	25	standard	standard	ADJ
gujaf-427	396	26	error	error	NOUN
gujaf-427	396	27	of	of	ADP
gujaf-427	396	28	0.091151	0.091151	NUM
gujaf-427	396	29	.	.	PUNCT
gujaf-427	397	1	the	the	DET
gujaf-427	397	2	t	t	PROPN
gujaf-427	397	3	-	-	PUNCT
gujaf-427	397	4	stat	stat	NOUN
gujaf-427	397	5	5.816453	5.816453	NUM
gujaf-427	397	6	and	and	CCONJ
gujaf-427	397	7	the	the	DET
gujaf-427	397	8	hannan	hannan	PROPN
gujaf-427	397	9	-	-	PUNCT
gujaf-427	397	10	quinn	quinn	PROPN
gujaf-427	397	11	criterion	criterion	NOUN
gujaf-427	397	12	5.564283	5.564283	NUM
gujaf-427	397	13	.	.	PUNCT
gujaf-427	398	1	this	this	DET
gujaf-427	398	2	result	result	NOUN
gujaf-427	398	3	showed	show	VERB
gujaf-427	398	4	that	that	SCONJ
gujaf-427	398	5	a	a	DET
gujaf-427	398	6	positive	positive	ADJ
gujaf-427	398	7	relationship	relationship	NOUN
gujaf-427	398	8	exists	exist	VERB
gujaf-427	398	9	between	between	ADP
gujaf-427	398	10	the	the	DET
gujaf-427	398	11	integrated	integrate	VERB
gujaf-427	398	12	personnel	personnel	NOUN
gujaf-427	398	13	payroll	payroll	NOUN
gujaf-427	398	14	information	information	NOUN
gujaf-427	398	15	system	system	NOUN
gujaf-427	398	16	and	and	CCONJ
gujaf-427	398	17	accountability	accountability	NOUN
gujaf-427	398	18	among	among	ADP
gujaf-427	398	19	federal	federal	ADJ
gujaf-427	398	20	mdas	mda	NOUN
gujaf-427	398	21	in	in	ADP
gujaf-427	398	22	ondo	ondo	PROPN
gujaf-427	398	23	state	state	NOUN
gujaf-427	398	24	,	,	PUNCT
gujaf-427	398	25	the	the	DET
gujaf-427	398	26	effect	effect	NOUN
gujaf-427	398	27	of	of	ADP
gujaf-427	398	28	the	the	DET
gujaf-427	398	29	integrated	integrate	VERB
gujaf-427	398	30	personnel	personnel	NOUN
gujaf-427	398	31	payroll	payroll	NOUN
gujaf-427	398	32	information	information	NOUN
gujaf-427	398	33	system	system	NOUN
gujaf-427	398	34	on	on	ADP
gujaf-427	398	35	accountability	accountability	NOUN
gujaf-427	398	36	is	be	AUX
gujaf-427	398	37	significant	significant	ADJ
gujaf-427	398	38	at	at	ADP
gujaf-427	398	39	1	1	NUM
gujaf-427	398	40	per	per	ADP
gujaf-427	398	41	cent	cent	NOUN
gujaf-427	398	42	.	.	PUNCT
gujaf-427	399	1	ippis	ippis	PROPN
gujaf-427	399	2	reduces	reduce	VERB
gujaf-427	399	3	the	the	DET
gujaf-427	399	4	list	list	NOUN
gujaf-427	399	5	of	of	ADP
gujaf-427	399	6	ghost	ghost	NOUN
gujaf-427	399	7	workers	worker	NOUN
gujaf-427	399	8	in	in	ADP
gujaf-427	399	9	federal	federal	ADJ
gujaf-427	399	10	mdas	mda	NOUN
gujaf-427	399	11	as	as	SCONJ
gujaf-427	399	12	its	its	PRON
gujaf-427	399	13	implementations	implementation	NOUN
gujaf-427	399	14	promote	promote	VERB
gujaf-427	399	15	good	good	ADJ
gujaf-427	399	16	governance	governance	NOUN
gujaf-427	399	17	in	in	ADP
gujaf-427	399	18	the	the	DET
gujaf-427	399	19	mda	mda	PROPN
gujaf-427	399	20	to	to	PART
gujaf-427	399	21	improve	improve	VERB
gujaf-427	399	22	the	the	DET
gujaf-427	399	23	uniformity	uniformity	NOUN
gujaf-427	399	24	of	of	ADP
gujaf-427	399	25	workers	worker	NOUN
gujaf-427	399	26	'	'	PART
gujaf-427	399	27	salaries	salary	NOUN
gujaf-427	399	28	in	in	ADP
gujaf-427	399	29	the	the	DET
gujaf-427	399	30	federal	federal	ADJ
gujaf-427	399	31	mdas	mda	NOUN
gujaf-427	399	32	.	.	PUNCT
gujaf-427	400	1	ippis	ippis	PROPN
gujaf-427	400	2	makesit	makesit	VERB
gujaf-427	400	3	impossible	impossible	ADJ
gujaf-427	400	4	for	for	SCONJ
gujaf-427	400	5	the	the	DET
gujaf-427	400	6	system	system	NOUN
gujaf-427	400	7	to	to	PART
gujaf-427	400	8	be	be	AUX
gujaf-427	400	9	breached	breach	VERB
gujaf-427	400	10	by	by	ADP
gujaf-427	400	11	malicious	malicious	ADJ
gujaf-427	400	12	and	and	CCONJ
gujaf-427	400	13	mischievous	mischievous	ADJ
gujaf-427	400	14	personnel	personnel	NOUN
gujaf-427	400	15	officers	officer	NOUN
gujaf-427	400	16	.	.	PUNCT
gujaf-427	401	1	this	this	DET
gujaf-427	401	2	study	study	NOUN
gujaf-427	401	3	found	find	VERB
gujaf-427	401	4	that	that	SCONJ
gujaf-427	401	5	integrated	integrate	VERB
gujaf-427	401	6	personnel	personnel	NOUN
gujaf-427	401	7	payroll	payroll	NOUN
gujaf-427	401	8	information	information	NOUN
gujaf-427	401	9	system	system	NOUN
gujaf-427	401	10	positively	positively	ADV
gujaf-427	401	11	affected	affect	VERB
gujaf-427	401	12	accountability	accountability	NOUN
gujaf-427	401	13	among	among	ADP
gujaf-427	401	14	federal	federal	ADJ
gujaf-427	401	15	mdas	mda	NOUN
gujaf-427	401	16	in	in	ADP
gujaf-427	401	17	ondo	ondo	PROPN
gujaf-427	401	18	state	state	NOUN
gujaf-427	401	19	.	.	PUNCT
gujaf-427	402	1	this	this	DET
gujaf-427	402	2	study	study	NOUN
gujaf-427	402	3	agrees	agree	VERB
gujaf-427	402	4	with	with	ADP
gujaf-427	402	5	the	the	DET
gujaf-427	402	6	study	study	NOUN
gujaf-427	402	7	of	of	ADP
gujaf-427	402	8	stephen	stephen	PROPN
gujaf-427	402	9	and	and	CCONJ
gujaf-427	402	10	julius	julius	PROPN
gujaf-427	402	11	(	(	PUNCT
gujaf-427	402	12	2021),which	2021),which	PROPN
gujaf-427	402	13	examined	examine	VERB
gujaf-427	402	14	the	the	DET
gujaf-427	402	15	impact	impact	NOUN
gujaf-427	402	16	of	of	ADP
gujaf-427	402	17	an	an	DET
gujaf-427	402	18	integrated	integrate	VERB
gujaf-427	402	19	financial	financial	ADJ
gujaf-427	402	20	management	management	NOUN
gujaf-427	402	21	information	information	NOUN
gujaf-427	402	22	system	system	NOUN
gujaf-427	402	23	(	(	PUNCT
gujaf-427	402	24	ifmis	ifmis	NOUN
gujaf-427	402	25	)	)	PUNCT
gujaf-427	402	26	on	on	ADP
gujaf-427	402	27	public	public	ADJ
gujaf-427	402	28	expenditures	expenditure	NOUN
gujaf-427	402	29	in	in	ADP
gujaf-427	402	30	kenya	kenya	NOUN
gujaf-427	402	31	using	use	VERB
gujaf-427	402	32	the	the	DET
gujaf-427	402	33	case	case	NOUN
gujaf-427	402	34	of	of	ADP
gujaf-427	402	35	nakuru	nakuru	PROPN
gujaf-427	402	36	,	,	PUNCT
gujaf-427	402	37	the	the	DET
gujaf-427	402	38	county	county	NOUN
gujaf-427	402	39	government	government	NOUN
gujaf-427	402	40	.	.	PUNCT
gujaf-427	403	1	their	their	PRON
gujaf-427	403	2	study	study	NOUN
gujaf-427	403	3	found	find	VERB
gujaf-427	403	4	that	that	SCONJ
gujaf-427	403	5	public	public	ADJ
gujaf-427	403	6	financial	financial	ADJ
gujaf-427	403	7	management	management	NOUN
gujaf-427	403	8	changes	change	NOUN
gujaf-427	403	9	in	in	ADP
gujaf-427	403	10	the	the	DET
gujaf-427	403	11	nakuru	nakuru	PROPN
gujaf-427	403	12	county	county	NOUN
gujaf-427	403	13	government	government	NOUN
gujaf-427	403	14	substantially	substantially	ADV
gujaf-427	403	15	impacted	impact	VERB
gujaf-427	403	16	public	public	ADJ
gujaf-427	403	17	spending	spending	NOUN
gujaf-427	403	18	.	.	PUNCT
gujaf-427	404	1	the	the	DET
gujaf-427	404	2	study	study	NOUN
gujaf-427	404	3	also	also	ADV
gujaf-427	404	4	supported	support	VERB
gujaf-427	404	5	the	the	DET
gujaf-427	404	6	study	study	NOUN
gujaf-427	404	7	of	of	ADP
gujaf-427	404	8	yunusa	yunusa	NOUN
gujaf-427	404	9	(	(	PUNCT
gujaf-427	404	10	2020),which	2020),which	NUM
gujaf-427	404	11	investigated	investigate	VERB
gujaf-427	404	12	the	the	DET
gujaf-427	404	13	impact	impact	NOUN
gujaf-427	404	14	of	of	ADP
gujaf-427	404	15	an	an	DET
gujaf-427	404	16	integrated	integrate	VERB
gujaf-427	404	17	personnel	personnel	NOUN
gujaf-427	404	18	payroll	payroll	NOUN
gujaf-427	404	19	information	information	NOUN
gujaf-427	404	20	system	system	NOUN
gujaf-427	404	21	on	on	ADP
gujaf-427	404	22	employees	employee	NOUN
gujaf-427	404	23	’	’	PART
gujaf-427	404	24	satisfaction	satisfaction	NOUN
gujaf-427	404	25	in	in	ADP
gujaf-427	404	26	kogi	kogi	PROPN
gujaf-427	404	27	state	state	PROPN
gujaf-427	404	28	.	.	PUNCT
gujaf-427	405	1	the	the	DET
gujaf-427	405	2	study	study	NOUN
gujaf-427	405	3	's	's	PART
gujaf-427	405	4	findings	finding	NOUN
gujaf-427	405	5	revealed	reveal	VERB
gujaf-427	405	6	that	that	SCONJ
gujaf-427	405	7	adopting	adopt	VERB
gujaf-427	405	8	an	an	DET
gujaf-427	405	9	integrated	integrate	VERB
gujaf-427	405	10	personnel	personnel	NOUN
gujaf-427	405	11	payroll	payroll	NOUN
gujaf-427	405	12	and	and	CCONJ
gujaf-427	405	13	information	information	NOUN
gujaf-427	405	14	system	system	NOUN
gujaf-427	405	15	has	have	AUX
gujaf-427	405	16	been	be	AUX
gujaf-427	405	17	a	a	DET
gujaf-427	405	18	veritable	veritable	ADJ
gujaf-427	405	19	tool	tool	NOUN
gujaf-427	405	20	for	for	ADP
gujaf-427	405	21	enshrining	enshrine	VERB
gujaf-427	405	22	accountability	accountability	NOUN
gujaf-427	405	23	.	.	PUNCT
gujaf-427	406	1	however	however	ADV
gujaf-427	406	2	,	,	PUNCT
gujaf-427	406	3	it	it	PRON
gujaf-427	406	4	has	have	AUX
gujaf-427	406	5	threatened	threaten	VERB
gujaf-427	406	6	employees	employee	NOUN
gujaf-427	406	7	’	’	PART
gujaf-427	406	8	satisfaction	satisfaction	NOUN
gujaf-427	406	9	owing	owe	VERB
gujaf-427	406	10	to	to	ADP
gujaf-427	406	11	its	its	PRON
gujaf-427	406	12	nondomestication	nondomestication	NOUN
gujaf-427	406	13	in	in	ADP
gujaf-427	406	14	catering	cater	VERB
gujaf-427	406	15	to	to	ADP
gujaf-427	406	16	the	the	DET
gujaf-427	406	17	peculiarity	peculiarity	NOUN
gujaf-427	406	18	of	of	ADP
gujaf-427	406	19	polytechnic	polytechnic	ADJ
gujaf-427	406	20	education	education	NOUN
gujaf-427	406	21	.	.	PUNCT
gujaf-427	407	1	this	this	DET
gujaf-427	407	2	study	study	NOUN
gujaf-427	407	3	also	also	ADV
gujaf-427	407	4	agreed	agree	VERB
gujaf-427	407	5	with	with	ADP
gujaf-427	407	6	abdulsalam	abdulsalam	PROPN
gujaf-427	407	7	,	,	PUNCT
gujaf-427	407	8	sani	sani	PROPN
gujaf-427	407	9	,	,	PUNCT
gujaf-427	407	10	gambaraw	gambaraw	ADJ
gujaf-427	407	11	,	,	PUNCT
gujaf-427	407	12	and	and	CCONJ
gujaf-427	407	13	lawal	lawal	NOUN
gujaf-427	407	14	's	's	PART
gujaf-427	407	15	(	(	PUNCT
gujaf-427	407	16	2020	2020	NUM
gujaf-427	407	17	)	)	PUNCT
gujaf-427	407	18	studyon	studyon	VERB
gujaf-427	407	19	the	the	DET
gujaf-427	407	20	effect	effect	NOUN
gujaf-427	407	21	of	of	ADP
gujaf-427	407	22	integrated	integrate	VERB
gujaf-427	407	23	personnel	personnel	NOUN
gujaf-427	407	24	and	and	CCONJ
gujaf-427	407	25	payroll	payroll	NOUN
gujaf-427	407	26	information	information	NOUN
gujaf-427	407	27	system	system	NOUN
gujaf-427	407	28	(	(	PUNCT
gujaf-427	407	29	ippis)on	ippis)on	NOUN
gujaf-427	407	30	transparency	transparency	NOUN
gujaf-427	407	31	in	in	ADP
gujaf-427	407	32	government	government	NOUN
gujaf-427	407	33	payroll	payroll	NOUN
gujaf-427	407	34	administration	administration	NOUN
gujaf-427	407	35	in	in	ADP
gujaf-427	407	36	the	the	DET
gujaf-427	407	37	nigerian	nigerian	ADJ
gujaf-427	407	38	civil	civil	ADJ
gujaf-427	407	39	service	service	NOUN
gujaf-427	407	40	.	.	PUNCT
gujaf-427	408	1	their	their	PRON
gujaf-427	408	2	study	study	NOUN
gujaf-427	408	3	revealed	reveal	VERB
gujaf-427	408	4	a	a	DET
gujaf-427	408	5	significant	significant	ADJ
gujaf-427	408	6	moderate	moderate	ADJ
gujaf-427	408	7	positive	positive	ADJ
gujaf-427	408	8	relationship	relationship	NOUN
gujaf-427	408	9	between	between	ADP
gujaf-427	408	10	ippis	ippis	PROPN
gujaf-427	408	11	,	,	PUNCT
gujaf-427	408	12	transparency	transparency	NOUN
gujaf-427	408	13	,	,	PUNCT
gujaf-427	408	14	andaccountability	andaccountability	NOUN
gujaf-427	408	15	.	.	PUNCT
gujaf-427	409	1	however	however	ADV
gujaf-427	409	2	,	,	PUNCT
gujaf-427	409	3	this	this	DET
gujaf-427	409	4	study	study	NOUN
gujaf-427	409	5	contradicted	contradict	VERB
gujaf-427	409	6	odoyo	odoyo	NOUN
gujaf-427	409	7	,	,	PUNCT
gujaf-427	409	8	adero	adero	NOUN
gujaf-427	409	9	,	,	PUNCT
gujaf-427	409	10	and	and	CCONJ
gujaf-427	409	11	chumba	chumba	NOUN
gujaf-427	409	12	's	's	PART
gujaf-427	409	13	(	(	PUNCT
gujaf-427	409	14	2014	2014	NUM
gujaf-427	409	15	)	)	PUNCT
gujaf-427	409	16	study	study	NOUN
gujaf-427	409	17	,	,	PUNCT
gujaf-427	409	18	which	which	PRON
gujaf-427	409	19	examined	examine	VERB
gujaf-427	409	20	the	the	DET
gujaf-427	409	21	effect	effect	NOUN
gujaf-427	409	22	of	of	ADP
gujaf-427	409	23	ifmis	ifmis	NOUN
gujaf-427	409	24	on	on	ADP
gujaf-427	409	25	cash	cash	NOUN
gujaf-427	409	26	management	management	NOUN
gujaf-427	409	27	practices	practice	NOUN
gujaf-427	409	28	in	in	ADP
gujaf-427	409	29	public	public	ADJ
gujaf-427	409	30	service	service	NOUN
gujaf-427	409	31	.	.	PUNCT
gujaf-427	410	1	findings	finding	NOUN
gujaf-427	410	2	revealed	reveal	VERB
gujaf-427	410	3	that	that	SCONJ
gujaf-427	410	4	the	the	DET
gujaf-427	410	5	implementation	implementation	NOUN
gujaf-427	410	6	of	of	ADP
gujaf-427	410	7	ifmis	ifmis	NOUN
gujaf-427	410	8	has	have	AUX
gujaf-427	410	9	not	not	PART
gujaf-427	410	10	succeededdue	succeededdue	ADJ
gujaf-427	410	11	to	to	ADP
gujaf-427	410	12	the	the	DET
gujaf-427	410	13	top	top	ADJ
gujaf-427	410	14	-	-	PUNCT
gujaf-427	410	15	down	down	ADP
gujaf-427	410	16	management	management	NOUN
gujaf-427	410	17	exhibited	exhibit	VERB
gujaf-427	410	18	in	in	ADP
gujaf-427	410	19	most	most	ADJ
gujaf-427	410	20	of	of	ADP
gujaf-427	410	21	the	the	DET
gujaf-427	410	22	public	public	ADJ
gujaf-427	410	23	services	service	NOUN
gujaf-427	410	24	.	.	PUNCT
gujaf-427	411	1	to	to	PART
gujaf-427	411	2	justify	justify	VERB
gujaf-427	411	3	the	the	DET
gujaf-427	411	4	contradiction	contradiction	NOUN
gujaf-427	411	5	,	,	PUNCT
gujaf-427	411	6	the	the	DET
gujaf-427	411	7	government	government	NOUN
gujaf-427	411	8	must	must	AUX
gujaf-427	411	9	ensure	ensure	VERB
gujaf-427	411	10	that	that	SCONJ
gujaf-427	411	11	the	the	DET
gujaf-427	411	12	public	public	ADJ
gujaf-427	411	13	service	service	NOUN
gujaf-427	411	14	and	and	CCONJ
gujaf-427	411	15	the	the	DET
gujaf-427	411	16	information	information	NOUN
gujaf-427	411	17	generated	generate	VERB
gujaf-427	411	18	by	by	ADP
gujaf-427	411	19	gifmis	gifmis	PROPN
gujaf-427	411	20	are	be	AUX
gujaf-427	411	21	consistent	consistent	ADJ
gujaf-427	411	22	without	without	ADP
gujaf-427	411	23	delays	delay	NOUN
gujaf-427	411	24	and	and	CCONJ
gujaf-427	411	25	gratuitous	gratuitous	ADJ
gujaf-427	411	26	changes	change	NOUN
gujaf-427	411	27	that	that	PRON
gujaf-427	411	28	demand	demand	VERB
gujaf-427	411	29	manual	manual	ADJ
gujaf-427	411	30	processing	processing	NOUN
gujaf-427	411	31	.	.	PUNCT
gujaf-427	412	1	also	also	ADV
gujaf-427	412	2	,	,	PUNCT
gujaf-427	412	3	government	government	NOUN
gujaf-427	412	4	should	should	AUX
gujaf-427	412	5	tailor	tailor	VERB
gujaf-427	412	6	information	information	NOUN
gujaf-427	412	7	concerningpublic	concerningpublic	ADJ
gujaf-427	412	8	service	service	NOUN
gujaf-427	412	9	ongifmis	ongifmis	ADV
gujaf-427	412	10	so	so	SCONJ
gujaf-427	412	11	that	that	SCONJ
gujaf-427	412	12	others	other	NOUN
gujaf-427	412	13	can	can	AUX
gujaf-427	412	14	not	not	PART
gujaf-427	412	15	tamper	tamper	VERB
gujaf-427	412	16	with	with	ADP
gujaf-427	412	17	it	it	PRON
gujaf-427	412	18	.	.	PUNCT
gujaf-427	413	1	also	also	ADV
gujaf-427	413	2	,	,	PUNCT
gujaf-427	413	3	there	there	PRON
gujaf-427	413	4	should	should	AUX
gujaf-427	413	5	be	be	AUX
gujaf-427	413	6	sufficient	sufficient	ADJ
gujaf-427	413	7	ifmis	ifmis	NOUN
gujaf-427	413	8	controls	control	NOUN
gujaf-427	413	9	to	to	PART
gujaf-427	413	10	curb	curb	VERB
gujaf-427	413	11	tampering	tamper	VERB
gujaf-427	413	12	with	with	ADP
gujaf-427	413	13	the	the	DET
gujaf-427	413	14	gifmis	gifmis	ADJ
gujaf-427	413	15	policy	policy	NOUN
gujaf-427	413	16	.	.	PUNCT
gujaf-427	414	1	table	table	NOUN
gujaf-427	414	2	5	5	NUM
gujaf-427	414	3	:	:	PUNCT
gujaf-427	414	4	regression	regression	VERB
gujaf-427	414	5	analysis	analysis	NOUN
gujaf-427	414	6	of	of	ADP
gujaf-427	414	7	integrated	integrate	VERB
gujaf-427	414	8	personnel	personnel	NOUN
gujaf-427	414	9	payroll	payroll	NOUN
gujaf-427	414	10	information	information	NOUN
gujaf-427	414	11	system	system	NOUN
gujaf-427	414	12	on	on	ADP
gujaf-427	414	13	accountability	accountability	NOUN
gujaf-427	414	14	variable	variable	ADJ
gujaf-427	414	15	coefficient	coefficient	NOUN
gujaf-427	414	16	std	std	NOUN
gujaf-427	414	17	.	.	NOUN
gujaf-427	414	18	error	error	NOUN
gujaf-427	414	19	t	t	NOUN
gujaf-427	414	20	-	-	PUNCT
gujaf-427	414	21	statistic	statistic	NOUN
gujaf-427	414	22	prob	prob	NOUN
gujaf-427	414	23	.	.	PUNCT
gujaf-427	415	1	c	c	PROPN
gujaf-427	415	2	9.251856	9.251856	NUM
gujaf-427	415	3	2.830045	2.830045	NUM
gujaf-427	415	4	3.269155	3.269155	NUM
gujaf-427	415	5	0.0014	0.0014	NUM
gujaf-427	415	6	ippis	ippis	NOUN
gujaf-427	415	7	0.630177	0.630177	NUM
gujaf-427	415	8	0.091151	0.091151	NUM
gujaf-427	415	9	5.816453	5.816453	NUM
gujaf-427	415	10	0.0000	0.0000	NUM
gujaf-427	415	11	r	r	NOUN
gujaf-427	415	12	-	-	PUNCT
gujaf-427	415	13	squared	square	VERB
gujaf-427	415	14	0.215717	0.215717	NUM
gujaf-427	415	15	mean	mean	VERB
gujaf-427	415	16	dependent	dependent	ADJ
gujaf-427	415	17	var	var	NOUN
gujaf-427	415	18	25.59086	25.59086	NUM
gujaf-427	415	19	gusau	gusau	ADJ
gujaf-427	415	20	journal	journal	NOUN
gujaf-427	415	21	of	of	ADP
gujaf-427	415	22	accounting	accounting	NOUN
gujaf-427	415	23	and	and	CCONJ
gujaf-427	415	24	finance	finance	NOUN
gujaf-427	415	25	,	,	PUNCT
gujaf-427	415	26	vol.6	vol.6	PROPN
gujaf-427	415	27	,	,	PUNCT
gujaf-427	415	28	issue	issue	NOUN
gujaf-427	415	29	2	2	NUM
gujaf-427	415	30	,	,	PUNCT
gujaf-427	415	31	april	april	PROPN
gujaf-427	415	32	,	,	PUNCT
gujaf-427	415	33	2025	2025	NUM
gujaf-427	415	34	262	262	NUM
gujaf-427	415	35	adjusted	adjust	VERB
gujaf-427	415	36	r	r	NOUN
gujaf-427	415	37	-	-	PUNCT
gujaf-427	415	38	squared	square	VERB
gujaf-427	415	39	0.209341	0.209341	NUM
gujaf-427	415	40	s.d	s.d	PROPN
gujaf-427	415	41	.	.	PUNCT
gujaf-427	416	1	dependent	dependent	ADJ
gujaf-427	416	2	var	var	NOUN
gujaf-427	416	3	4.321142	4.321142	NUM
gujaf-427	416	4	s.e	s.e	PROPN
gujaf-427	416	5	.	.	PROPN
gujaf-427	416	6	of	of	ADP
gujaf-427	416	7	regression	regression	NOUN
gujaf-427	416	8	3.842317	3.842317	NUM
gujaf-427	416	9	akaike	akaike	ADJ
gujaf-427	416	10	info	info	NOUN
gujaf-427	416	11	criterion	criterion	NOUN
gujaf-427	416	12	5.545899	5.545899	NUM
gujaf-427	416	13	sum	sum	NOUN
gujaf-427	416	14	squared	square	VERB
gujaf-427	416	15	resid	resid	NOUN
gujaf-427	416	16	1815.899	1815.899	NUM
gujaf-427	416	17	schwarz	schwarz	NOUN
gujaf-427	416	18	criterion	criterion	NOUN
gujaf-427	416	19	5.591152	5.591152	NUM
gujaf-427	416	20	log	log	NOUN
gujaf-427	416	21	likelihood	likelihood	NOUN
gujaf-427	417	1	-344.6187	-344.6187	PUNCT
gujaf-427	417	2	hannan	hannan	PROPN
gujaf-427	417	3	-	-	PUNCT
gujaf-427	417	4	quinn	quinn	PROPN
gujaf-427	417	5	criter	criter	NOUN
gujaf-427	417	6	.	.	PUNCT
gujaf-427	418	1	5.564283	5.564283	NUM
gujaf-427	418	2	f	f	X
gujaf-427	418	3	-	-	PUNCT
gujaf-427	418	4	statistic	statistic	ADJ
gujaf-427	418	5	33.83112	33.83112	NUM
gujaf-427	418	6	durbin	durbin	ADJ
gujaf-427	418	7	-	-	PUNCT
gujaf-427	418	8	watson	watson	NOUN
gujaf-427	418	9	stat	stat	NOUN
gujaf-427	418	10	1.236821	1.236821	NUM
gujaf-427	418	11	prob(f	prob(f	NOUN
gujaf-427	418	12	-	-	PUNCT
gujaf-427	418	13	statistic	statistic	NOUN
gujaf-427	418	14	)	)	PUNCT
gujaf-427	418	15	0.000000	0.000000	NUM
gujaf-427	418	16	source	source	NOUN
gujaf-427	418	17	:	:	PUNCT
gujaf-427	418	18	authors	author	NOUN
gujaf-427	418	19	’	'	PUNCT
gujaf-427	418	20	computation	computation	NOUN
gujaf-427	418	21	(	(	PUNCT
gujaf-427	418	22	2025	2025	NUM
gujaf-427	418	23	)	)	PUNCT
gujaf-427	418	24	5.0	5.0	NUM
gujaf-427	418	25	conclusion	conclusion	NOUN
gujaf-427	418	26	and	and	CCONJ
gujaf-427	418	27	recommendation	recommendation	NOUN
gujaf-427	418	28	this	this	DET
gujaf-427	418	29	study	study	NOUN
gujaf-427	418	30	revealed	reveal	VERB
gujaf-427	418	31	the	the	DET
gujaf-427	418	32	significance	significance	NOUN
gujaf-427	418	33	of	of	ADP
gujaf-427	418	34	cash	cash	NOUN
gujaf-427	418	35	management	management	NOUN
gujaf-427	418	36	policies	policy	NOUN
gujaf-427	418	37	and	and	CCONJ
gujaf-427	418	38	accountability	accountability	NOUN
gujaf-427	418	39	in	in	ADP
gujaf-427	418	40	federal	federal	ADJ
gujaf-427	418	41	mdas	mda	NOUN
gujaf-427	418	42	in	in	ADP
gujaf-427	418	43	ondo	ondo	PROPN
gujaf-427	418	44	state	state	PROPN
gujaf-427	418	45	,	,	PUNCT
gujaf-427	418	46	nigeria	nigeria	PROPN
gujaf-427	418	47	.	.	PUNCT
gujaf-427	419	1	the	the	DET
gujaf-427	419	2	study	study	NOUN
gujaf-427	419	3	specifically	specifically	ADV
gujaf-427	419	4	investigated	investigate	VERB
gujaf-427	419	5	the	the	DET
gujaf-427	419	6	effect	effect	NOUN
gujaf-427	419	7	of	of	ADP
gujaf-427	419	8	the	the	DET
gujaf-427	419	9	treasury	treasury	PROPN
gujaf-427	419	10	single	single	ADJ
gujaf-427	419	11	account	account	NOUN
gujaf-427	419	12	on	on	ADP
gujaf-427	419	13	accountability	accountability	NOUN
gujaf-427	419	14	in	in	ADP
gujaf-427	419	15	the	the	DET
gujaf-427	419	16	federal	federal	ADJ
gujaf-427	419	17	mdas	mdas	PROPN
gujaf-427	419	18	in	in	ADP
gujaf-427	419	19	ondo	ondo	PROPN
gujaf-427	419	20	state	state	PROPN
gujaf-427	419	21	,	,	PUNCT
gujaf-427	419	22	nigeria	nigeria	PROPN
gujaf-427	419	23	;	;	PUNCT
gujaf-427	419	24	the	the	DET
gujaf-427	419	25	influence	influence	NOUN
gujaf-427	419	26	of	of	ADP
gujaf-427	419	27	the	the	DET
gujaf-427	419	28	government	government	NOUN
gujaf-427	419	29	integrated	integrate	VERB
gujaf-427	419	30	financial	financial	ADJ
gujaf-427	419	31	information	information	NOUN
gujaf-427	419	32	system	system	NOUN
gujaf-427	419	33	on	on	ADP
gujaf-427	419	34	accountability	accountability	NOUN
gujaf-427	419	35	in	in	ADP
gujaf-427	419	36	the	the	DET
gujaf-427	419	37	federal	federal	ADJ
gujaf-427	419	38	mdas	mdas	PROPN
gujaf-427	419	39	in	in	ADP
gujaf-427	419	40	ondo	ondo	PROPN
gujaf-427	419	41	state	state	PROPN
gujaf-427	419	42	,	,	PUNCT
gujaf-427	419	43	nigeria	nigeria	PROPN
gujaf-427	419	44	;	;	PUNCT
gujaf-427	419	45	and	and	CCONJ
gujaf-427	419	46	the	the	DET
gujaf-427	419	47	impact	impact	NOUN
gujaf-427	419	48	of	of	ADP
gujaf-427	419	49	the	the	DET
gujaf-427	419	50	integrated	integrate	VERB
gujaf-427	419	51	personnel	personnel	NOUN
gujaf-427	419	52	payroll	payroll	NOUN
gujaf-427	419	53	information	information	NOUN
gujaf-427	419	54	system	system	NOUN
gujaf-427	419	55	.	.	PUNCT
gujaf-427	420	1	this	this	PRON
gujaf-427	420	2	was	be	AUX
gujaf-427	420	3	done	do	VERB
gujaf-427	420	4	to	to	PART
gujaf-427	420	5	determine	determine	VERB
gujaf-427	420	6	how	how	SCONJ
gujaf-427	420	7	cash	cash	NOUN
gujaf-427	420	8	management	management	NOUN
gujaf-427	420	9	policies	policy	NOUN
gujaf-427	420	10	and	and	CCONJ
gujaf-427	420	11	accountability	accountability	NOUN
gujaf-427	420	12	affect	affect	VERB
gujaf-427	420	13	federal	federal	ADJ
gujaf-427	420	14	mdas	mda	NOUN
gujaf-427	420	15	in	in	ADP
gujaf-427	420	16	ondo	ondo	PROPN
gujaf-427	420	17	state	state	PROPN
gujaf-427	420	18	,	,	PUNCT
gujaf-427	420	19	nigeria	nigeria	PROPN
gujaf-427	420	20	.	.	PUNCT
gujaf-427	421	1	the	the	DET
gujaf-427	421	2	study	study	NOUN
gujaf-427	421	3	concluded	conclude	VERB
gujaf-427	421	4	that	that	SCONJ
gujaf-427	421	5	the	the	DET
gujaf-427	421	6	treasury	treasury	PROPN
gujaf-427	421	7	single	single	ADJ
gujaf-427	421	8	account	account	NOUN
gujaf-427	421	9	,	,	PUNCT
gujaf-427	421	10	government	government	NOUN
gujaf-427	421	11	integrated	integrate	VERB
gujaf-427	421	12	financial	financial	ADJ
gujaf-427	421	13	information	information	NOUN
gujaf-427	421	14	system	system	NOUN
gujaf-427	421	15	,	,	PUNCT
gujaf-427	421	16	and	and	CCONJ
gujaf-427	421	17	the	the	DET
gujaf-427	421	18	integrated	integrate	VERB
gujaf-427	421	19	personnel	personnel	NOUN
gujaf-427	421	20	payroll	payroll	NOUN
gujaf-427	421	21	information	information	NOUN
gujaf-427	421	22	system	system	NOUN
gujaf-427	421	23	significantly	significantly	ADV
gujaf-427	421	24	influence	influence	VERB
gujaf-427	421	25	accountability.the	accountability.the	DET
gujaf-427	421	26	study	study	NOUN
gujaf-427	421	27	's	's	PART
gujaf-427	421	28	key	key	ADJ
gujaf-427	421	29	findingsrevealed	findingsrevealed	ADJ
gujaf-427	421	30	that	that	PRON
gujaf-427	421	31	the	the	DET
gujaf-427	421	32	treasury	treasury	PROPN
gujaf-427	421	33	single	single	ADJ
gujaf-427	421	34	account	account	NOUN
gujaf-427	421	35	(	(	PUNCT
gujaf-427	421	36	tsa	tsa	PROPN
gujaf-427	421	37	)	)	PUNCT
gujaf-427	421	38	positively	positively	ADV
gujaf-427	421	39	and	and	CCONJ
gujaf-427	421	40	significantly	significantly	ADV
gujaf-427	421	41	affected	affect	VERB
gujaf-427	421	42	accountability	accountability	NOUN
gujaf-427	421	43	among	among	ADP
gujaf-427	421	44	federal	federal	ADJ
gujaf-427	421	45	mdas	mda	NOUN
gujaf-427	421	46	in	in	ADP
gujaf-427	421	47	ondo	ondo	PROPN
gujaf-427	421	48	state	state	NOUN
gujaf-427	421	49	.	.	PUNCT
gujaf-427	422	1	furthermore	furthermore	ADV
gujaf-427	422	2	,	,	PUNCT
gujaf-427	422	3	findings	finding	NOUN
gujaf-427	422	4	showed	show	VERB
gujaf-427	422	5	that	that	SCONJ
gujaf-427	422	6	gimis	gimis	PROPN
gujaf-427	422	7	had	have	VERB
gujaf-427	422	8	a	a	DET
gujaf-427	422	9	positive	positive	ADJ
gujaf-427	422	10	effect	effect	NOUN
gujaf-427	422	11	on	on	ADP
gujaf-427	422	12	accountability	accountability	NOUN
gujaf-427	422	13	.	.	PUNCT
gujaf-427	423	1	also	also	ADV
gujaf-427	423	2	,	,	PUNCT
gujaf-427	423	3	ippis	ippis	PROPN
gujaf-427	423	4	had	have	VERB
gujaf-427	423	5	a	a	DET
gujaf-427	423	6	positive	positive	ADJ
gujaf-427	423	7	and	and	CCONJ
gujaf-427	423	8	significant	significant	ADJ
gujaf-427	423	9	effect	effect	NOUN
gujaf-427	423	10	on	on	ADP
gujaf-427	423	11	accountability	accountability	NOUN
gujaf-427	423	12	.	.	PUNCT
gujaf-427	424	1	the	the	DET
gujaf-427	424	2	study	study	NOUN
gujaf-427	424	3	's	's	PART
gujaf-427	424	4	key	key	ADJ
gujaf-427	424	5	findings	finding	NOUN
gujaf-427	424	6	revealed	reveal	VERB
gujaf-427	424	7	that	that	SCONJ
gujaf-427	424	8	the	the	DET
gujaf-427	424	9	treasury	treasury	PROPN
gujaf-427	424	10	single	single	ADJ
gujaf-427	424	11	account	account	NOUN
gujaf-427	424	12	(	(	PUNCT
gujaf-427	424	13	tsa	tsa	PROPN
gujaf-427	424	14	)	)	PUNCT
gujaf-427	424	15	positively	positively	ADV
gujaf-427	424	16	affects	affect	VERB
gujaf-427	424	17	accountability	accountability	NOUN
gujaf-427	424	18	among	among	ADP
gujaf-427	424	19	federal	federal	ADJ
gujaf-427	424	20	mdas	mda	NOUN
gujaf-427	424	21	in	in	ADP
gujaf-427	424	22	ondo	ondo	PROPN
gujaf-427	424	23	state	state	NOUN
gujaf-427	424	24	.	.	PUNCT
gujaf-427	425	1	furthermore	furthermore	ADV
gujaf-427	425	2	,	,	PUNCT
gujaf-427	425	3	gimisstatistically	gimisstatistically	ADV
gujaf-427	425	4	positively	positively	ADV
gujaf-427	425	5	impacted	impact	VERB
gujaf-427	425	6	accountability	accountability	NOUN
gujaf-427	425	7	.	.	PUNCT
gujaf-427	426	1	also	also	ADV
gujaf-427	426	2	,	,	PUNCT
gujaf-427	426	3	ippis	ippis	PROPN
gujaf-427	426	4	had	have	VERB
gujaf-427	426	5	a	a	DET
gujaf-427	426	6	significant	significant	ADJ
gujaf-427	426	7	positive	positive	ADJ
gujaf-427	426	8	effect	effect	NOUN
gujaf-427	426	9	on	on	ADP
gujaf-427	426	10	accountability	accountability	NOUN
gujaf-427	426	11	.	.	PUNCT
gujaf-427	427	1	recommendation	recommendation	NOUN
gujaf-427	427	2	based	base	VERB
gujaf-427	427	3	on	on	ADP
gujaf-427	427	4	the	the	DET
gujaf-427	427	5	study	study	NOUN
gujaf-427	427	6	's	's	PART
gujaf-427	427	7	findings	finding	NOUN
gujaf-427	427	8	,	,	PUNCT
gujaf-427	427	9	it	it	PRON
gujaf-427	427	10	is	be	AUX
gujaf-427	427	11	recommended	recommend	VERB
gujaf-427	427	12	that	that	SCONJ
gujaf-427	427	13	government	government	NOUN
gujaf-427	427	14	authorities	authority	NOUN
gujaf-427	427	15	maintain	maintain	VERB
gujaf-427	427	16	treasury	treasury	PROPN
gujaf-427	427	17	single	single	ADJ
gujaf-427	427	18	account	account	NOUN
gujaf-427	427	19	policies	policy	NOUN
gujaf-427	427	20	to	to	PART
gujaf-427	427	21	increase	increase	VERB
gujaf-427	427	22	government	government	NOUN
gujaf-427	427	23	revenue	revenue	NOUN
gujaf-427	427	24	because	because	SCONJ
gujaf-427	427	25	they	they	PRON
gujaf-427	427	26	have	have	AUX
gujaf-427	427	27	positively	positively	ADV
gujaf-427	427	28	affected	affect	VERB
gujaf-427	427	29	accountability	accountability	NOUN
gujaf-427	427	30	.	.	PUNCT
gujaf-427	428	1	furthermore	furthermore	ADV
gujaf-427	428	2	,	,	PUNCT
gujaf-427	428	3	several	several	ADJ
gujaf-427	428	4	measures	measure	NOUN
gujaf-427	428	5	towards	towards	ADP
gujaf-427	428	6	developing	develop	VERB
gujaf-427	428	7	sound	sound	NOUN
gujaf-427	428	8	,	,	PUNCT
gujaf-427	428	9	effective	effective	ADJ
gujaf-427	428	10	and	and	CCONJ
gujaf-427	428	11	efficient	efficient	ADJ
gujaf-427	428	12	government	government	NOUN
gujaf-427	428	13	policy	policy	NOUN
gujaf-427	428	14	on	on	ADP
gujaf-427	428	15	tsa	tsa	NOUN
gujaf-427	428	16	must	must	AUX
gujaf-427	428	17	be	be	AUX
gujaf-427	428	18	implemented	implement	VERB
gujaf-427	428	19	in	in	ADP
gujaf-427	428	20	tandem	tandem	NOUN
gujaf-427	428	21	with	with	ADP
gujaf-427	428	22	the	the	DET
gujaf-427	428	23	government	government	NOUN
gujaf-427	428	24	integrated	integrate	VERB
gujaf-427	428	25	financial	financial	ADJ
gujaf-427	428	26	management	management	NOUN
gujaf-427	428	27	information	information	NOUN
gujaf-427	428	28	system	system	NOUN
gujaf-427	428	29	(	(	PUNCT
gujaf-427	428	30	gifmis	gifmis	PROPN
gujaf-427	428	31	)	)	PUNCT
gujaf-427	428	32	,	,	PUNCT
gujaf-427	428	33	integrated	integrate	VERB
gujaf-427	428	34	personnel	personnel	NOUN
gujaf-427	428	35	payroll	payroll	NOUN
gujaf-427	428	36	information	information	NOUN
gujaf-427	428	37	system	system	NOUN
gujaf-427	428	38	(	(	PUNCT
gujaf-427	428	39	ippis	ippis	PROPN
gujaf-427	428	40	)	)	PUNCT
gujaf-427	428	41	for	for	ADP
gujaf-427	428	42	a	a	DET
gujaf-427	428	43	sound	sound	ADJ
gujaf-427	428	44	public	public	ADJ
gujaf-427	428	45	sector	sector	NOUN
gujaf-427	428	46	accounting	accounting	NOUN
gujaf-427	428	47	system	system	NOUN
gujaf-427	428	48	.	.	PUNCT
gujaf-427	429	1	also	also	ADV
gujaf-427	429	2	,	,	PUNCT
gujaf-427	429	3	there	there	PRON
gujaf-427	429	4	should	should	AUX
gujaf-427	429	5	be	be	AUX
gujaf-427	429	6	a	a	DET
gujaf-427	429	7	complete	complete	ADJ
gujaf-427	429	8	inventory	inventory	NOUN
gujaf-427	429	9	of	of	ADP
gujaf-427	429	10	existing	exist	VERB
gujaf-427	429	11	bank	bank	NOUN
gujaf-427	429	12	accounts	account	NOUN
gujaf-427	429	13	by	by	ADP
gujaf-427	429	14	the	the	DET
gujaf-427	429	15	cbn	cbn	NOUN
gujaf-427	429	16	;	;	PUNCT
gujaf-427	429	17	all	all	DET
gujaf-427	429	18	mdas	mda	NOUN
gujaf-427	429	19	are	be	AUX
gujaf-427	429	20	to	to	PART
gujaf-427	429	21	provide	provide	VERB
gujaf-427	429	22	information	information	NOUN
gujaf-427	429	23	on	on	ADP
gujaf-427	429	24	the	the	DET
gujaf-427	429	25	number	number	NOUN
gujaf-427	429	26	and	and	CCONJ
gujaf-427	429	27	type	type	NOUN
gujaf-427	429	28	of	of	ADP
gujaf-427	429	29	accounts	account	NOUN
gujaf-427	429	30	held	hold	VERB
gujaf-427	429	31	at	at	ADP
gujaf-427	429	32	commercial	commercial	ADJ
gujaf-427	429	33	banks	bank	NOUN
gujaf-427	429	34	and	and	CCONJ
gujaf-427	429	35	the	the	DET
gujaf-427	429	36	amounts	amount	NOUN
gujaf-427	429	37	deposited	deposit	VERB
gujaf-427	429	38	in	in	ADP
gujaf-427	429	39	them	they	PRON
gujaf-427	429	40	,	,	PUNCT
gujaf-427	429	41	and	and	CCONJ
gujaf-427	429	42	the	the	DET
gujaf-427	429	43	reasons	reason	NOUN
gujaf-427	429	44	for	for	ADP
gujaf-427	429	45	keeping	keep	VERB
gujaf-427	429	46	them	they	PRON
gujaf-427	429	47	,	,	PUNCT
gujaf-427	429	48	to	to	PART
gujaf-427	429	49	enable	enable	VERB
gujaf-427	429	50	the	the	DET
gujaf-427	429	51	government	government	NOUN
gujaf-427	429	52	to	to	PART
gujaf-427	429	53	have	have	VERB
gujaf-427	429	54	complete	complete	ADJ
gujaf-427	429	55	information	information	NOUN
gujaf-427	429	56	about	about	ADP
gujaf-427	429	57	the	the	DET
gujaf-427	429	58	bank	bank	NOUN
gujaf-427	429	59	accounts	account	NOUN
gujaf-427	429	60	.	.	PUNCT
gujaf-427	430	1	lastly	lastly	ADV
gujaf-427	430	2	,	,	PUNCT
gujaf-427	430	3	future	future	ADJ
gujaf-427	430	4	studies	study	NOUN
gujaf-427	430	5	could	could	AUX
gujaf-427	430	6	examine	examine	VERB
gujaf-427	430	7	the	the	DET
gujaf-427	430	8	effect	effect	NOUN
gujaf-427	430	9	of	of	ADP
gujaf-427	430	10	the	the	DET
gujaf-427	430	11	treasury	treasury	PROPN
gujaf-427	430	12	single	single	ADJ
gujaf-427	430	13	account	account	NOUN
gujaf-427	430	14	on	on	ADP
gujaf-427	430	15	the	the	DET
gujaf-427	430	16	performance	performance	NOUN
gujaf-427	430	17	of	of	ADP
gujaf-427	430	18	listed	list	VERB
gujaf-427	430	19	financial	financial	ADJ
gujaf-427	430	20	sectors	sector	NOUN
gujaf-427	430	21	.	.	PUNCT
gujaf-427	431	1	also	also	ADV
gujaf-427	431	2	,	,	PUNCT
gujaf-427	431	3	the	the	DET
gujaf-427	431	4	effect	effect	NOUN
gujaf-427	431	5	of	of	ADP
gujaf-427	431	6	the	the	DET
gujaf-427	431	7	government	government	NOUN
gujaf-427	431	8	integrated	integrate	VERB
gujaf-427	431	9	financial	financial	ADJ
gujaf-427	431	10	management	management	NOUN
gujaf-427	431	11	information	information	NOUN
gujaf-427	431	12	system	system	NOUN
gujaf-427	431	13	on	on	ADP
gujaf-427	431	14	economic	economic	ADJ
gujaf-427	431	15	development	development	NOUN
gujaf-427	431	16	could	could	AUX
gujaf-427	431	17	also	also	ADV
gujaf-427	431	18	be	be	AUX
gujaf-427	431	19	investigated	investigate	VERB
gujaf-427	431	20	.	.	PUNCT
gujaf-427	432	1	references	reference	NOUN
gujaf-427	432	2	abubakar	abubakar	PROPN
gujaf-427	432	3	,	,	PUNCT
gujaf-427	432	4	s.	s.	PROPN
gujaf-427	432	5	a.	a.	PROPN
gujaf-427	432	6	b.	b.	PROPN
gujaf-427	433	1	o.	o.	PROPN
gujaf-427	433	2	(	(	PUNCT
gujaf-427	433	3	2019	2019	NUM
gujaf-427	433	4	)	)	PUNCT
gujaf-427	433	5	.	.	PUNCT
gujaf-427	434	1	the	the	DET
gujaf-427	434	2	impact	impact	NOUN
gujaf-427	434	3	of	of	ADP
gujaf-427	434	4	treasury	treasury	PROPN
gujaf-427	434	5	single	single	ADJ
gujaf-427	434	6	account	account	NOUN
gujaf-427	434	7	(	(	PUNCT
gujaf-427	434	8	tsa	tsa	PROPN
gujaf-427	434	9	)	)	PUNCT
gujaf-427	434	10	on	on	ADP
gujaf-427	434	11	bank	bank	NOUN
gujaf-427	434	12	liquidity	liquidity	NOUN
gujaf-427	434	13	:	:	PUNCT
gujaf-427	434	14	fresh	fresh	ADJ
gujaf-427	434	15	evidence	evidence	NOUN
gujaf-427	434	16	from	from	ADP
gujaf-427	434	17	nigeria	nigeria	PROPN
gujaf-427	434	18	.	.	PUNCT
gujaf-427	435	1	east	east	ADJ
gujaf-427	435	2	african	african	PROPN
gujaf-427	435	3	scholars	scholars	PROPN
gujaf-427	435	4	journal	journal	PROPN
gujaf-427	435	5	of	of	ADP
gujaf-427	435	6	economics	economic	NOUN
gujaf-427	435	7	,	,	PUNCT
gujaf-427	435	8	business	business	NOUN
gujaf-427	435	9	and	and	CCONJ
gujaf-427	435	10	management	management	NOUN
gujaf-427	435	11	,	,	PUNCT
gujaf-427	435	12	2(5	2(5	NUM
gujaf-427	435	13	)	)	PUNCT
gujaf-427	435	14	,	,	PUNCT
gujaf-427	435	15	256–272	256–272	NUM
gujaf-427	435	16	.	.	PUNCT
gujaf-427	436	1	gusau	gusau	PROPN
gujaf-427	436	2	journal	journal	PROPN
gujaf-427	436	3	of	of	ADP
gujaf-427	436	4	accounting	accounting	NOUN
gujaf-427	436	5	and	and	CCONJ
gujaf-427	436	6	finance	finance	NOUN
gujaf-427	436	7	,	,	PUNCT
gujaf-427	436	8	vol.6	vol.6	PROPN
gujaf-427	436	9	,	,	PUNCT
gujaf-427	436	10	issue	issue	NOUN
gujaf-427	436	11	2	2	NUM
gujaf-427	436	12	,	,	PUNCT
gujaf-427	436	13	april	april	PROPN
gujaf-427	436	14	,	,	PUNCT
gujaf-427	436	15	2025	2025	NUM
gujaf-427	436	16	263	263	NUM
gujaf-427	436	17	adekoya	adekoya	NOUN
gujaf-427	436	18	,	,	PUNCT
gujaf-427	436	19	a.	a.	NOUN
gujaf-427	436	20	a.	a.	NOUN
gujaf-427	436	21	(	(	PUNCT
gujaf-427	436	22	2023	2023	NUM
gujaf-427	436	23	)	)	PUNCT
gujaf-427	436	24	.	.	PUNCT
gujaf-427	437	1	financial	financial	ADJ
gujaf-427	437	2	management	management	NOUN
gujaf-427	437	3	in	in	ADP
gujaf-427	437	4	local	local	ADJ
gujaf-427	437	5	governments	government	NOUN
gujaf-427	437	6	:	:	PUNCT
gujaf-427	437	7	the	the	DET
gujaf-427	437	8	challenges	challenge	NOUN
gujaf-427	437	9	and	and	CCONJ
gujaf-427	437	10	prospects	prospect	NOUN
gujaf-427	437	11	of	of	ADP
gujaf-427	437	12	the	the	DET
gujaf-427	437	13	21st	21st	ADJ
gujaf-427	437	14	century	century	NOUN
gujaf-427	437	15	.	.	PUNCT
gujaf-427	438	1	journal	journal	NOUN
gujaf-427	438	2	of	of	ADP
gujaf-427	438	3	economics	economic	NOUN
gujaf-427	438	4	,	,	PUNCT
gujaf-427	438	5	commerce	commerce	NOUN
gujaf-427	438	6	,	,	PUNCT
gujaf-427	438	7	and	and	CCONJ
gujaf-427	438	8	management	management	NOUN
gujaf-427	438	9	,	,	PUNCT
gujaf-427	438	10	8(8	8(8	NUM
gujaf-427	438	11	)	)	PUNCT
gujaf-427	438	12	,	,	PUNCT
gujaf-427	438	13	339–357	339–357	NUM
gujaf-427	438	14	.	.	PUNCT
gujaf-427	439	1	ahmed	ahmed	PROPN
gujaf-427	439	2	,	,	PUNCT
gujaf-427	439	3	a.	a.	NOUN
gujaf-427	439	4	i.	i.	PROPN
gujaf-427	439	5	(	(	PUNCT
gujaf-427	439	6	2016	2016	NUM
gujaf-427	439	7	)	)	PUNCT
gujaf-427	439	8	.	.	PUNCT
gujaf-427	440	1	the	the	DET
gujaf-427	440	2	treasury	treasury	PROPN
gujaf-427	440	3	single	single	ADJ
gujaf-427	440	4	account	account	NOUN
gujaf-427	440	5	(	(	PUNCT
gujaf-427	440	6	tsa	tsa	PROPN
gujaf-427	440	7	)	)	PUNCT
gujaf-427	440	8	as	as	ADP
gujaf-427	440	9	an	an	DET
gujaf-427	440	10	instrument	instrument	NOUN
gujaf-427	440	11	of	of	ADP
gujaf-427	440	12	financial	financial	ADJ
gujaf-427	440	13	prudence	prudence	NOUN
gujaf-427	440	14	and	and	CCONJ
gujaf-427	440	15	management	management	NOUN
gujaf-427	440	16	:	:	PUNCT
gujaf-427	440	17	prospects	prospect	NOUN
gujaf-427	440	18	and	and	CCONJ
gujaf-427	440	19	problems	problem	NOUN
gujaf-427	440	20	.	.	PUNCT
gujaf-427	441	1	research	research	NOUN
gujaf-427	441	2	journal	journal	PROPN
gujaf-427	441	3	of	of	ADP
gujaf-427	441	4	finance	finance	NOUN
gujaf-427	441	5	and	and	CCONJ
gujaf-427	441	6	accounting	accounting	NOUN
gujaf-427	441	7	,	,	PUNCT
gujaf-427	441	8	7(4	7(4	NUM
gujaf-427	441	9	)	)	PUNCT
gujaf-427	441	10	,	,	PUNCT
gujaf-427	441	11	66–71	66–71	NOUN
gujaf-427	441	12	.	.	PUNCT
gujaf-427	442	1	akinrujomu	akinrujomu	PROPN
gujaf-427	442	2	,	,	PUNCT
gujaf-427	442	3	f.	f.	PROPN
gujaf-427	442	4	t.	t.	PROPN
gujaf-427	442	5	,	,	PUNCT
gujaf-427	442	6	momodu	momodu	PROPN
gujaf-427	442	7	,	,	PUNCT
gujaf-427	442	8	g.	g.	PROPN
gujaf-427	442	9	i.	i.	PROPN
gujaf-427	442	10	,	,	PUNCT
gujaf-427	442	11	osuwah	osuwah	NOUN
gujaf-427	442	12	,	,	PUNCT
gujaf-427	442	13	o.	o.	PROPN
gujaf-427	442	14	c.	c.	PROPN
gujaf-427	442	15	,	,	PUNCT
gujaf-427	442	16	&	&	CCONJ
gujaf-427	442	17	ononiwu	ononiwu	PROPN
gujaf-427	442	18	,	,	PUNCT
gujaf-427	442	19	o.	o.	NOUN
gujaf-427	442	20	n.	n.	PROPN
gujaf-427	442	21	(	(	PUNCT
gujaf-427	442	22	2024	2024	NUM
gujaf-427	442	23	)	)	PUNCT
gujaf-427	442	24	.	.	PUNCT
gujaf-427	443	1	accountability	accountability	NOUN
gujaf-427	443	2	and	and	CCONJ
gujaf-427	443	3	economic	economic	ADJ
gujaf-427	443	4	development	development	NOUN
gujaf-427	443	5	in	in	ADP
gujaf-427	443	6	nigeria	nigeria	PROPN
gujaf-427	443	7	.	.	PUNCT
gujaf-427	444	1	african	african	ADJ
gujaf-427	444	2	journal	journal	PROPN
gujaf-427	444	3	of	of	ADP
gujaf-427	444	4	accounting	accounting	NOUN
gujaf-427	444	5	and	and	CCONJ
gujaf-427	444	6	financial	financial	ADJ
gujaf-427	444	7	research	research	NOUN
gujaf-427	444	8	,	,	PUNCT
gujaf-427	444	9	7(3	7(3	NUM
gujaf-427	444	10	)	)	PUNCT
gujaf-427	444	11	,	,	PUNCT
gujaf-427	444	12	188–206	188–206	NUM
gujaf-427	444	13	.	.	PUNCT
gujaf-427	445	1	https://doi.org/10.52589/ajafrl33qnxov	https://doi.org/10.52589/ajafrl33qnxov	PROPN
gujaf-427	445	2	amadi	amadi	PROPN
gujaf-427	445	3	,	,	PUNCT
gujaf-427	445	4	s.	s.	PROPN
gujaf-427	445	5	n.	n.	PROPN
gujaf-427	445	6	,	,	PUNCT
gujaf-427	445	7	&	&	CCONJ
gujaf-427	445	8	odu	odu	PROPN
gujaf-427	445	9	,	,	PUNCT
gujaf-427	445	10	g.	g.	PROPN
gujaf-427	445	11	d.	d.	PROPN
gujaf-427	445	12	(	(	PUNCT
gujaf-427	445	13	2022	2022	NUM
gujaf-427	445	14	)	)	PUNCT
gujaf-427	445	15	.	.	PUNCT
gujaf-427	446	1	government	government	NOUN
gujaf-427	446	2	infrastructure	infrastructure	NOUN
gujaf-427	446	3	spending	spending	NOUN
gujaf-427	446	4	on	on	ADP
gujaf-427	446	5	the	the	DET
gujaf-427	446	6	growth	growth	NOUN
gujaf-427	446	7	of	of	ADP
gujaf-427	446	8	the	the	DET
gujaf-427	446	9	nigerian	nigerian	ADJ
gujaf-427	446	10	economy	economy	NOUN
gujaf-427	446	11	(	(	PUNCT
gujaf-427	446	12	1981–2019	1981–2019	NUM
gujaf-427	446	13	)	)	PUNCT
gujaf-427	446	14	.	.	PUNCT
gujaf-427	447	1	international	international	ADJ
gujaf-427	447	2	journal	journal	PROPN
gujaf-427	447	3	of	of	ADP
gujaf-427	447	4	progressive	progressive	ADJ
gujaf-427	447	5	sciences	science	NOUN
gujaf-427	447	6	and	and	CCONJ
gujaf-427	447	7	technologies	technology	NOUN
gujaf-427	447	8	(	(	PUNCT
gujaf-427	447	9	ijpsat	ijpsat	PROPN
gujaf-427	447	10	)	)	PUNCT
gujaf-427	447	11	,	,	PUNCT
gujaf-427	447	12	30(2	30(2	NUM
gujaf-427	447	13	)	)	PUNCT
gujaf-427	447	14	,	,	PUNCT
gujaf-427	447	15	295–303	295–303	NUM
gujaf-427	447	16	.	.	PUNCT
gujaf-427	448	1	anadebe	anadebe	PROPN
gujaf-427	448	2	,	,	PUNCT
gujaf-427	448	3	u.	u.	PROPN
gujaf-427	448	4	,	,	PUNCT
gujaf-427	448	5	&	&	CCONJ
gujaf-427	448	6	onuora	onuora	PROPN
gujaf-427	448	7	,	,	PUNCT
gujaf-427	448	8	j.	j.	PROPN
gujaf-427	448	9	k.	k.	PROPN
gujaf-427	448	10	(	(	PUNCT
gujaf-427	448	11	2024	2024	NUM
gujaf-427	448	12	)	)	PUNCT
gujaf-427	448	13	.	.	PUNCT
gujaf-427	449	1	assessment	assessment	NOUN
gujaf-427	449	2	of	of	ADP
gujaf-427	449	3	the	the	DET
gujaf-427	449	4	implementation	implementation	NOUN
gujaf-427	449	5	of	of	ADP
gujaf-427	449	6	government	government	NOUN
gujaf-427	449	7	integrated	integrate	VERB
gujaf-427	449	8	financial	financial	ADJ
gujaf-427	449	9	information	information	NOUN
gujaf-427	449	10	system	system	NOUN
gujaf-427	449	11	on	on	ADP
gujaf-427	449	12	financial	financial	ADJ
gujaf-427	449	13	accountability	accountability	NOUN
gujaf-427	449	14	.	.	PUNCT
gujaf-427	450	1	journal	journal	PROPN
gujaf-427	450	2	of	of	ADP
gujaf-427	450	3	accounting	accounting	NOUN
gujaf-427	450	4	,	,	PUNCT
gujaf-427	450	5	business	business	NOUN
gujaf-427	450	6	and	and	CCONJ
gujaf-427	450	7	social	social	ADJ
gujaf-427	450	8	sciences	science	NOUN
gujaf-427	450	9	(	(	PUNCT
gujaf-427	450	10	jabss	jabss	NOUN
gujaf-427	450	11	)	)	PUNCT
gujaf-427	450	12	,	,	PUNCT
gujaf-427	450	13	8(2	8(2	NUM
gujaf-427	450	14	)	)	PUNCT
gujaf-427	450	15	,	,	PUNCT
gujaf-427	450	16	201–213	201–213	NUM
gujaf-427	450	17	.	.	X
gujaf-427	451	1	ani	ani	PROPN
gujaf-427	451	2	,	,	PUNCT
gujaf-427	451	3	a.	a.	NOUN
gujaf-427	451	4	,	,	PUNCT
gujaf-427	451	5	&	&	CCONJ
gujaf-427	451	6	anieti	anieti	PROPN
gujaf-427	451	7	,	,	PUNCT
gujaf-427	451	8	c.	c.	PROPN
gujaf-427	451	9	(	(	PUNCT
gujaf-427	451	10	2022	2022	NUM
gujaf-427	451	11	)	)	PUNCT
gujaf-427	451	12	.	.	PUNCT
gujaf-427	452	1	the	the	DET
gujaf-427	452	2	impact	impact	NOUN
gujaf-427	452	3	of	of	ADP
gujaf-427	452	4	government	government	NOUN
gujaf-427	452	5	integrated	integrate	VERB
gujaf-427	452	6	financial	financial	ADJ
gujaf-427	452	7	management	management	NOUN
gujaf-427	452	8	information	information	NOUN
gujaf-427	452	9	system	system	NOUN
gujaf-427	452	10	(	(	PUNCT
gujaf-427	452	11	gifmis	gifmis	PROPN
gujaf-427	452	12	)	)	PUNCT
gujaf-427	452	13	on	on	ADP
gujaf-427	452	14	the	the	DET
gujaf-427	452	15	economic	economic	ADJ
gujaf-427	452	16	development	development	NOUN
gujaf-427	452	17	of	of	ADP
gujaf-427	452	18	nigeria	nigeria	PROPN
gujaf-427	452	19	.	.	PUNCT
gujaf-427	453	1	west	west	PROPN
gujaf-427	453	2	african	african	PROPN
gujaf-427	453	3	journal	journal	PROPN
gujaf-427	453	4	of	of	ADP
gujaf-427	453	5	business	business	NOUN
gujaf-427	453	6	and	and	CCONJ
gujaf-427	453	7	management	management	NOUN
gujaf-427	453	8	sciences	science	NOUN
gujaf-427	453	9	,	,	PUNCT
gujaf-427	453	10	4(1	4(1	NOUN
gujaf-427	453	11	)	)	PUNCT
gujaf-427	453	12	,	,	PUNCT
gujaf-427	453	13	21–40	21–40	NUM
gujaf-427	453	14	.	.	PUNCT
gujaf-427	454	1	aremu	aremu	PROPN
gujaf-427	454	2	,	,	PUNCT
gujaf-427	454	3	o.	o.	NOUN
gujaf-427	454	4	(	(	PUNCT
gujaf-427	454	5	2017	2017	NUM
gujaf-427	454	6	)	)	PUNCT
gujaf-427	454	7	.	.	PUNCT
gujaf-427	455	1	governance	governance	NOUN
gujaf-427	455	2	and	and	CCONJ
gujaf-427	455	3	public	public	ADJ
gujaf-427	455	4	corruption	corruption	NOUN
gujaf-427	455	5	in	in	ADP
gujaf-427	455	6	nigeria	nigeria	PROPN
gujaf-427	455	7	.	.	PUNCT
gujaf-427	456	1	in	in	ADP
gujaf-427	456	2	public	public	ADJ
gujaf-427	456	3	corruption	corruption	NOUN
gujaf-427	456	4	:	:	PUNCT
gujaf-427	456	5	regional	regional	ADJ
gujaf-427	456	6	and	and	CCONJ
gujaf-427	456	7	national	national	ADJ
gujaf-427	456	8	perspectives	perspective	NOUN
gujaf-427	456	9	on	on	ADP
gujaf-427	456	10	procurement	procurement	NOUN
gujaf-427	456	11	fraud	fraud	NOUN
gujaf-427	456	12	(	(	PUNCT
gujaf-427	456	13	pp	pp	ADJ
gujaf-427	456	14	.	.	PUNCT
gujaf-427	457	1	142–147	142–147	NUM
gujaf-427	457	2	)	)	PUNCT
gujaf-427	457	3	.	.	PUNCT
gujaf-427	458	1	routledge	routledge	PROPN
gujaf-427	458	2	.	.	PUNCT
gujaf-427	459	1	chukwudum	chukwudum	PROPN
gujaf-427	459	2	,	,	PUNCT
gujaf-427	459	3	c.	c.	PROPN
gujaf-427	459	4	v.	v.	PROPN
gujaf-427	459	5	,	,	PUNCT
gujaf-427	459	6	&	&	CCONJ
gujaf-427	459	7	joshua	joshua	PROPN
gujaf-427	459	8	,	,	PUNCT
gujaf-427	459	9	j.	j.	PROPN
gujaf-427	459	10	k.	k.	PROPN
gujaf-427	459	11	(	(	PUNCT
gujaf-427	459	12	2024	2024	NUM
gujaf-427	459	13	)	)	PUNCT
gujaf-427	459	14	.	.	PUNCT
gujaf-427	460	1	effect	effect	NOUN
gujaf-427	460	2	of	of	ADP
gujaf-427	460	3	public	public	ADJ
gujaf-427	460	4	sector	sector	NOUN
gujaf-427	460	5	reforms	reform	NOUN
gujaf-427	460	6	on	on	ADP
gujaf-427	460	7	economic	economic	ADJ
gujaf-427	460	8	growth	growth	NOUN
gujaf-427	460	9	of	of	ADP
gujaf-427	460	10	nigeria	nigeria	PROPN
gujaf-427	460	11	.	.	PUNCT
gujaf-427	461	1	african	african	ADJ
gujaf-427	461	2	banking	banking	NOUN
gujaf-427	461	3	and	and	CCONJ
gujaf-427	461	4	finance	finance	NOUN
gujaf-427	461	5	review	review	PROPN
gujaf-427	461	6	journal	journal	PROPN
gujaf-427	461	7	(	(	PUNCT
gujaf-427	461	8	abfrj	abfrj	PROPN
gujaf-427	461	9	)	)	PUNCT
gujaf-427	461	10	,	,	PUNCT
gujaf-427	461	11	15(15	15(15	NUM
gujaf-427	461	12	)	)	PUNCT
gujaf-427	461	13	,	,	PUNCT
gujaf-427	461	14	272–284	272–284	NUM
gujaf-427	461	15	.	.	PUNCT
gujaf-427	462	1	court	court	NOUN
gujaf-427	462	2	,	,	PUNCT
gujaf-427	462	3	e.	e.	PROPN
gujaf-427	462	4	r.	r.	PROPN
gujaf-427	462	5	,	,	PUNCT
gujaf-427	462	6	&	&	CCONJ
gujaf-427	462	7	iwedi	iwedi	PROPN
gujaf-427	462	8	,	,	PUNCT
gujaf-427	462	9	m.	m.	NOUN
gujaf-427	462	10	(	(	PUNCT
gujaf-427	462	11	2024	2024	NUM
gujaf-427	462	12	)	)	PUNCT
gujaf-427	462	13	.	.	PUNCT
gujaf-427	463	1	public	public	ADJ
gujaf-427	463	2	sector	sector	NOUN
gujaf-427	463	3	financial	financial	ADJ
gujaf-427	463	4	management	management	NOUN
gujaf-427	463	5	reforms	reform	NOUN
gujaf-427	463	6	and	and	CCONJ
gujaf-427	463	7	government	government	NOUN
gujaf-427	463	8	expenditure	expenditure	NOUN
gujaf-427	463	9	in	in	ADP
gujaf-427	463	10	nigeria	nigeria	PROPN
gujaf-427	463	11	.	.	PUNCT
gujaf-427	464	1	[	[	X
gujaf-427	464	2	journal	journal	NOUN
gujaf-427	464	3	name	name	NOUN
gujaf-427	464	4	missing	missing	ADJ
gujaf-427	464	5	—	—	PUNCT
gujaf-427	464	6	please	please	INTJ
gujaf-427	464	7	confirm	confirm	VERB
gujaf-427	464	8	and	and	CCONJ
gujaf-427	464	9	provide	provide	VERB
gujaf-427	464	10	]	]	PUNCT
gujaf-427	464	11	.	.	PUNCT
gujaf-427	465	1	effiong	effiong	PROPN
gujaf-427	465	2	,	,	PUNCT
gujaf-427	465	3	s.	s.	PROPN
gujaf-427	465	4	a.	a.	PROPN
gujaf-427	465	5	,	,	PUNCT
gujaf-427	465	6	oro	oro	PROPN
gujaf-427	465	7	,	,	PUNCT
gujaf-427	465	8	b.	b.	PROPN
gujaf-427	465	9	l.	l.	PROPN
gujaf-427	465	10	,	,	PUNCT
gujaf-427	465	11	ogar	ogar	PROPN
gujaf-427	465	12	,	,	PUNCT
gujaf-427	465	13	g.	g.	PROPN
gujaf-427	465	14	u.	u.	PROPN
gujaf-427	465	15	,	,	PUNCT
gujaf-427	465	16	raphael	raphael	PROPN
gujaf-427	465	17	,	,	PUNCT
gujaf-427	465	18	i.	i.	PROPN
gujaf-427	465	19	n.	n.	PROPN
gujaf-427	465	20	,	,	PUNCT
gujaf-427	465	21	etop	etop	NOUN
gujaf-427	465	22	,	,	PUNCT
gujaf-427	465	23	j.	j.	PROPN
gujaf-427	465	24	g.	g.	PROPN
gujaf-427	465	25	,	,	PUNCT
gujaf-427	465	26	&	&	CCONJ
gujaf-427	465	27	iroushu	iroushu	PROPN
gujaf-427	465	28	,	,	PUNCT
gujaf-427	465	29	r.	r.	PROPN
gujaf-427	465	30	b.	b.	PROPN
gujaf-427	465	31	(	(	PUNCT
gujaf-427	465	32	2017	2017	NUM
gujaf-427	465	33	)	)	PUNCT
gujaf-427	465	34	.	.	PUNCT
gujaf-427	466	1	treasury	treasury	PROPN
gujaf-427	466	2	single	single	ADJ
gujaf-427	466	3	account	account	NOUN
gujaf-427	466	4	(	(	PUNCT
gujaf-427	466	5	tsa	tsa	PROPN
gujaf-427	466	6	)	)	PUNCT
gujaf-427	466	7	,	,	PUNCT
gujaf-427	466	8	integrated	integrate	VERB
gujaf-427	466	9	payroll	payroll	NOUN
gujaf-427	466	10	and	and	CCONJ
gujaf-427	466	11	personnel	personnel	NOUN
gujaf-427	466	12	information	information	NOUN
gujaf-427	466	13	system	system	NOUN
gujaf-427	466	14	(	(	PUNCT
gujaf-427	466	15	ippis	ippis	ADJ
gujaf-427	466	16	)	)	PUNCT
gujaf-427	466	17	,	,	PUNCT
gujaf-427	466	18	and	and	CCONJ
gujaf-427	466	19	integrated	integrate	VERB
gujaf-427	466	20	financial	financial	ADJ
gujaf-427	466	21	management	management	NOUN
gujaf-427	466	22	information	information	NOUN
gujaf-427	466	23	system	system	NOUN
gujaf-427	466	24	(	(	PUNCT
gujaf-427	466	25	ifmis	ifmis	NOUN
gujaf-427	466	26	):	):	PUNCT
gujaf-427	466	27	application	application	NOUN
gujaf-427	466	28	and	and	CCONJ
gujaf-427	466	29	implementation	implementation	NOUN
gujaf-427	466	30	effects	effect	NOUN
gujaf-427	466	31	on	on	ADP
gujaf-427	466	32	fraud	fraud	NOUN
gujaf-427	466	33	management	management	NOUN
gujaf-427	466	34	in	in	ADP
gujaf-427	466	35	the	the	DET
gujaf-427	466	36	public	public	ADJ
gujaf-427	466	37	sector	sector	NOUN
gujaf-427	466	38	in	in	ADP
gujaf-427	466	39	nigeria	nigeria	PROPN
gujaf-427	466	40	.	.	PUNCT
gujaf-427	467	1	journal	journal	PROPN
gujaf-427	467	2	of	of	ADP
gujaf-427	467	3	business	business	NOUN
gujaf-427	467	4	and	and	CCONJ
gujaf-427	467	5	management	management	NOUN
gujaf-427	467	6	,	,	PUNCT
gujaf-427	467	7	19(8	19(8	NUM
gujaf-427	467	8	)	)	PUNCT
gujaf-427	467	9	,	,	PUNCT
gujaf-427	467	10	22–30	22–30	NUM
gujaf-427	467	11	.	.	PUNCT
gujaf-427	468	1	emmanuel	emmanuel	PROPN
gujaf-427	468	2	,	,	PUNCT
gujaf-427	468	3	d.	d.	PROPN
gujaf-427	468	4	(	(	PUNCT
gujaf-427	468	5	2016	2016	NUM
gujaf-427	468	6	)	)	PUNCT
gujaf-427	468	7	.	.	PUNCT
gujaf-427	469	1	government	government	NOUN
gujaf-427	469	2	integrated	integrate	VERB
gujaf-427	469	3	financial	financial	ADJ
gujaf-427	469	4	management	management	NOUN
gujaf-427	469	5	information	information	NOUN
gujaf-427	469	6	system	system	NOUN
gujaf-427	469	7	(	(	PUNCT
gujaf-427	469	8	gifmis	gifmis	PROPN
gujaf-427	469	9	)	)	PUNCT
gujaf-427	469	10	,	,	PUNCT
gujaf-427	469	11	conceptual	conceptual	ADJ
gujaf-427	469	12	design	design	NOUN
gujaf-427	469	13	and	and	CCONJ
gujaf-427	469	14	challenges	challenge	NOUN
gujaf-427	469	15	in	in	ADP
gujaf-427	469	16	nigeria	nigeria	PROPN
gujaf-427	469	17	.	.	PUNCT
gujaf-427	470	1	economic	economic	ADJ
gujaf-427	470	2	review	review	PROPN
gujaf-427	470	3	,	,	PUNCT
gujaf-427	470	4	46(1	46(1	PROPN
gujaf-427	470	5	)	)	PUNCT
gujaf-427	470	6	,	,	PUNCT
gujaf-427	470	7	12	12	NUM
gujaf-427	470	8	–	–	PUNCT
gujaf-427	470	9	34	34	NUM
gujaf-427	470	10	.	.	PUNCT
gujaf-427	471	1	ewiwile	ewiwile	PROPN
gujaf-427	471	2	,	,	PUNCT
gujaf-427	471	3	s.	s.	PROPN
gujaf-427	471	4	,	,	PUNCT
gujaf-427	471	5	sinebe	sinebe	NOUN
gujaf-427	471	6	,	,	PUNCT
gujaf-427	471	7	m.	m.	NOUN
gujaf-427	471	8	t.	t.	PROPN
gujaf-427	471	9	,	,	PUNCT
gujaf-427	471	10	mokobia	mokobia	NOUN
gujaf-427	471	11	,	,	PUNCT
gujaf-427	471	12	n.	n.	PROPN
gujaf-427	471	13	a.	a.	PROPN
gujaf-427	471	14	,	,	PUNCT
gujaf-427	471	15	oghenekparobo	oghenekparobo	PROPN
gujaf-427	471	16	,	,	PUNCT
gujaf-427	471	17	e.	e.	PROPN
gujaf-427	471	18	a.	a.	PROPN
gujaf-427	471	19	,	,	PUNCT
gujaf-427	471	20	&	&	CCONJ
gujaf-427	471	21	ighoroje	ighoroje	PROPN
gujaf-427	471	22	,	,	PUNCT
gujaf-427	471	23	j.	j.	PROPN
gujaf-427	471	24	(	(	PUNCT
gujaf-427	471	25	2024	2024	NUM
gujaf-427	471	26	)	)	PUNCT
gujaf-427	471	27	.	.	PUNCT
gujaf-427	472	1	pre	pre	VERB
gujaf-427	472	2	and	and	CCONJ
gujaf-427	472	3	post	post	VERB
gujaf-427	472	4	treasury	treasury	PROPN
gujaf-427	472	5	single	single	ADJ
gujaf-427	472	6	account	account	NOUN
gujaf-427	472	7	(	(	PUNCT
gujaf-427	472	8	tsa	tsa	NOUN
gujaf-427	472	9	)	)	PUNCT
gujaf-427	472	10	implementation	implementation	NOUN
gujaf-427	472	11	and	and	CCONJ
gujaf-427	472	12	nigeria	nigeria	PROPN
gujaf-427	472	13	’s	’s	PART
gujaf-427	472	14	macroeconomic	macroeconomic	ADJ
gujaf-427	472	15	performance	performance	NOUN
gujaf-427	472	16	.	.	PUNCT
gujaf-427	473	1	journal	journal	NOUN
gujaf-427	473	2	of	of	ADP
gujaf-427	473	3	ecohumanism	ecohumanism	NOUN
gujaf-427	473	4	,	,	PUNCT
gujaf-427	473	5	3(6	3(6	NUM
gujaf-427	473	6	)	)	PUNCT
gujaf-427	473	7	,	,	PUNCT
gujaf-427	473	8	1019–1033	1019–1033	NUM
gujaf-427	473	9	.	.	PUNCT
gujaf-427	474	1	eyamu	eyamu	PROPN
gujaf-427	474	2	,	,	PUNCT
gujaf-427	474	3	e.	e.	PROPN
gujaf-427	474	4	o.	o.	PROPN
gujaf-427	474	5	,	,	PUNCT
gujaf-427	474	6	oliogu	oliogu	PROPN
gujaf-427	474	7	,	,	PUNCT
gujaf-427	474	8	e.	e.	PROPN
gujaf-427	474	9	o.	o.	PROPN
gujaf-427	474	10	,	,	PUNCT
gujaf-427	474	11	&	&	CCONJ
gujaf-427	474	12	osuji	osuji	PROPN
gujaf-427	474	13	,	,	PUNCT
gujaf-427	474	14	c.	c.	PROPN
gujaf-427	474	15	c.	c.	PROPN
gujaf-427	474	16	(	(	PUNCT
gujaf-427	474	17	2024	2024	NUM
gujaf-427	474	18	)	)	PUNCT
gujaf-427	474	19	.	.	PUNCT
gujaf-427	475	1	treasury	treasury	PROPN
gujaf-427	475	2	single	single	ADJ
gujaf-427	475	3	account	account	NOUN
gujaf-427	475	4	(	(	PUNCT
gujaf-427	475	5	tsa	tsa	PROPN
gujaf-427	475	6	)	)	PUNCT
gujaf-427	475	7	and	and	CCONJ
gujaf-427	475	8	operating	operating	NOUN
gujaf-427	475	9	efficiencies	efficiency	NOUN
gujaf-427	475	10	of	of	ADP
gujaf-427	475	11	local	local	ADJ
gujaf-427	475	12	government	government	NOUN
gujaf-427	475	13	councils	council	NOUN
gujaf-427	475	14	in	in	ADP
gujaf-427	475	15	nigeria	nigeria	PROPN
gujaf-427	475	16	.	.	PUNCT
gujaf-427	476	1	gulf	gulf	PROPN
gujaf-427	476	2	journal	journal	PROPN
gujaf-427	476	3	of	of	ADP
gujaf-427	476	4	advance	advance	NOUN
gujaf-427	476	5	business	business	NOUN
gujaf-427	476	6	research	research	NOUN
gujaf-427	476	7	,	,	PUNCT
gujaf-427	476	8	2(1	2(1	NUM
gujaf-427	476	9	)	)	PUNCT
gujaf-427	476	10	,	,	PUNCT
gujaf-427	476	11	68–77	68–77	NUM
gujaf-427	476	12	.	.	PUNCT
gujaf-427	477	1	gusau	gusau	PROPN
gujaf-427	477	2	journal	journal	PROPN
gujaf-427	477	3	of	of	ADP
gujaf-427	477	4	accounting	accounting	NOUN
gujaf-427	477	5	and	and	CCONJ
gujaf-427	477	6	finance	finance	NOUN
gujaf-427	477	7	,	,	PUNCT
gujaf-427	477	8	vol.6	vol.6	PROPN
gujaf-427	477	9	,	,	PUNCT
gujaf-427	477	10	issue	issue	NOUN
gujaf-427	477	11	2	2	NUM
gujaf-427	477	12	,	,	PUNCT
gujaf-427	477	13	april	april	PROPN
gujaf-427	477	14	,	,	PUNCT
gujaf-427	477	15	2025	2025	NUM
gujaf-427	477	16	264	264	NUM
gujaf-427	477	17	garuba	garuba	NOUN
gujaf-427	477	18	,	,	PUNCT
gujaf-427	477	19	r.	r.	PROPN
gujaf-427	477	20	o.	o.	PROPN
gujaf-427	477	21	,	,	PUNCT
gujaf-427	477	22	&	&	CCONJ
gujaf-427	477	23	aminu	aminu	PROPN
gujaf-427	477	24	,	,	PUNCT
gujaf-427	477	25	d.	d.	PROPN
gujaf-427	477	26	b.	b.	PROPN
gujaf-427	477	27	(	(	PUNCT
gujaf-427	477	28	2020	2020	NUM
gujaf-427	477	29	)	)	PUNCT
gujaf-427	477	30	.	.	PUNCT
gujaf-427	478	1	e	e	X
gujaf-427	478	2	-	-	NOUN
gujaf-427	478	3	governance	governance	NOUN
gujaf-427	478	4	and	and	CCONJ
gujaf-427	478	5	digital	digital	ADJ
gujaf-427	478	6	economy	economy	NOUN
gujaf-427	478	7	policy	policy	NOUN
gujaf-427	478	8	performance	performance	NOUN
gujaf-427	478	9	in	in	ADP
gujaf-427	478	10	nigeria	nigeria	PROPN
gujaf-427	478	11	.	.	PUNCT
gujaf-427	479	1	icheke	icheke	ADJ
gujaf-427	479	2	journal	journal	NOUN
gujaf-427	479	3	of	of	ADP
gujaf-427	479	4	the	the	DET
gujaf-427	479	5	faculty	faculty	NOUN
gujaf-427	479	6	of	of	ADP
gujaf-427	479	7	humanities	humanity	NOUN
gujaf-427	479	8	,	,	PUNCT
gujaf-427	479	9	18(2	18(2	NUM
gujaf-427	479	10	)	)	PUNCT
gujaf-427	479	11	,	,	PUNCT
gujaf-427	479	12	1–20	1–20	PROPN
gujaf-427	479	13	.	.	PUNCT
gujaf-427	480	1	ibrahim	ibrahim	PROPN
gujaf-427	480	2	,	,	PUNCT
gujaf-427	480	3	s.	s.	PROPN
gujaf-427	480	4	(	(	PUNCT
gujaf-427	480	5	2024	2024	NUM
gujaf-427	480	6	)	)	PUNCT
gujaf-427	480	7	.	.	PUNCT
gujaf-427	481	1	impact	impact	NOUN
gujaf-427	481	2	of	of	ADP
gujaf-427	481	3	cash	cash	NOUN
gujaf-427	481	4	management	management	NOUN
gujaf-427	481	5	reform	reform	NOUN
gujaf-427	481	6	on	on	ADP
gujaf-427	481	7	the	the	DET
gujaf-427	481	8	performance	performance	NOUN
gujaf-427	481	9	of	of	ADP
gujaf-427	481	10	government	government	NOUN
gujaf-427	481	11	entities	entity	NOUN
gujaf-427	481	12	in	in	ADP
gujaf-427	481	13	nigeria	nigeria	PROPN
gujaf-427	481	14	.	.	PUNCT
gujaf-427	482	1	polac	polac	PROPN
gujaf-427	482	2	international	international	PROPN
gujaf-427	482	3	journal	journal	PROPN
gujaf-427	482	4	of	of	ADP
gujaf-427	482	5	economics	economics	PROPN
gujaf-427	482	6	&	&	CCONJ
gujaf-427	482	7	management	management	PROPN
gujaf-427	482	8	science	science	NOUN
gujaf-427	482	9	(	(	PUNCT
gujaf-427	482	10	pijems	pijem	NOUN
gujaf-427	482	11	)	)	PUNCT
gujaf-427	482	12	,	,	PUNCT
gujaf-427	482	13	10(1	10(1	NUM
gujaf-427	482	14	)	)	PUNCT
gujaf-427	482	15	,	,	PUNCT
gujaf-427	482	16	44–58	44–58	NOUN
gujaf-427	482	17	.	.	PUNCT
gujaf-427	483	1	ifeoma	ifeoma	PROPN
gujaf-427	483	2	,	,	PUNCT
gujaf-427	483	3	m.	m.	NOUN
gujaf-427	483	4	o.	o.	PROPN
gujaf-427	483	5	,	,	PUNCT
gujaf-427	483	6	leonard	leonard	PROPN
gujaf-427	483	7	,	,	PUNCT
gujaf-427	483	8	u.	u.	PROPN
gujaf-427	483	9	,	,	PUNCT
gujaf-427	483	10	&	&	CCONJ
gujaf-427	483	11	friday	friday	PROPN
gujaf-427	483	12	,	,	PUNCT
gujaf-427	483	13	n.	n.	PROPN
gujaf-427	483	14	(	(	PUNCT
gujaf-427	483	15	2022	2022	NUM
gujaf-427	483	16	)	)	PUNCT
gujaf-427	483	17	.	.	PUNCT
gujaf-427	484	1	public	public	ADJ
gujaf-427	484	2	sector	sector	NOUN
gujaf-427	484	3	financial	financial	ADJ
gujaf-427	484	4	performance	performance	NOUN
gujaf-427	484	5	and	and	CCONJ
gujaf-427	484	6	economic	economic	ADJ
gujaf-427	484	7	growth	growth	NOUN
gujaf-427	484	8	in	in	ADP
gujaf-427	484	9	nigeria	nigeria	PROPN
gujaf-427	484	10	.	.	PUNCT
gujaf-427	485	1	journal	journal	PROPN
gujaf-427	485	2	of	of	ADP
gujaf-427	485	3	public	public	ADJ
gujaf-427	485	4	administration	administration	NOUN
gujaf-427	485	5	and	and	CCONJ
gujaf-427	485	6	governance	governance	NOUN
gujaf-427	485	7	research	research	NOUN
gujaf-427	485	8	(	(	PUNCT
gujaf-427	485	9	jpagr	jpagr	ADV
gujaf-427	485	10	)	)	PUNCT
gujaf-427	485	11	,	,	PUNCT
gujaf-427	485	12	4(1	4(1	NOUN
gujaf-427	485	13	)	)	PUNCT
gujaf-427	485	14	,	,	PUNCT
gujaf-427	485	15	266–277	266–277	NUM
gujaf-427	485	16	.	.	PUNCT
gujaf-427	486	1	janny	janny	PROPN
gujaf-427	486	2	,	,	PUNCT
gujaf-427	486	3	j.	j.	PROPN
gujaf-427	486	4	,	,	PUNCT
gujaf-427	486	5	&	&	CCONJ
gujaf-427	486	6	nurhastuty	nurhastuty	PROPN
gujaf-427	486	7	,	,	PUNCT
gujaf-427	486	8	k.	k.	PROPN
gujaf-427	486	9	w.	w.	PROPN
gujaf-427	486	10	(	(	PUNCT
gujaf-427	486	11	2024	2024	NUM
gujaf-427	486	12	)	)	PUNCT
gujaf-427	486	13	.	.	PUNCT
gujaf-427	487	1	accountability	accountability	NOUN
gujaf-427	487	2	vs	vs	ADP
gujaf-427	487	3	transparency	transparency	NOUN
gujaf-427	487	4	:	:	PUNCT
gujaf-427	487	5	who	who	PRON
gujaf-427	487	6	is	be	AUX
gujaf-427	487	7	in	in	ADP
gujaf-427	487	8	control	control	NOUN
gujaf-427	487	9	of	of	ADP
gujaf-427	487	10	the	the	DET
gujaf-427	487	11	financial	financial	ADJ
gujaf-427	487	12	management	management	NOUN
gujaf-427	487	13	of	of	ADP
gujaf-427	487	14	nonprofit	nonprofit	ADJ
gujaf-427	487	15	institutions	institution	NOUN
gujaf-427	487	16	?	?	PUNCT
gujaf-427	488	1	indonesian	indonesian	ADJ
gujaf-427	488	2	interdisciplinary	interdisciplinary	ADJ
gujaf-427	488	3	journal	journal	NOUN
gujaf-427	488	4	of	of	ADP
gujaf-427	488	5	sharia	sharia	PROPN
gujaf-427	488	6	economics	economics	PROPN
gujaf-427	488	7	(	(	PUNCT
gujaf-427	488	8	iijse	iijse	PROPN
gujaf-427	488	9	)	)	PUNCT
gujaf-427	488	10	,	,	PUNCT
gujaf-427	488	11	7(3	7(3	NUM
gujaf-427	488	12	)	)	PUNCT
gujaf-427	488	13	,	,	PUNCT
gujaf-427	488	14	6016–6031	6016–6031	NUM
gujaf-427	488	15	.	.	PUNCT
gujaf-427	489	1	komolo	komolo	PROPN
gujaf-427	489	2	,	,	PUNCT
gujaf-427	489	3	n.	n.	PROPN
gujaf-427	489	4	(	(	PUNCT
gujaf-427	489	5	2019	2019	NUM
gujaf-427	489	6	)	)	PUNCT
gujaf-427	489	7	.	.	PUNCT
gujaf-427	490	1	influence	influence	NOUN
gujaf-427	490	2	of	of	ADP
gujaf-427	490	3	revenue	revenue	NOUN
gujaf-427	490	4	collections	collection	NOUN
gujaf-427	490	5	efficiency	efficiency	NOUN
gujaf-427	490	6	on	on	ADP
gujaf-427	490	7	the	the	DET
gujaf-427	490	8	operational	operational	ADJ
gujaf-427	490	9	performance	performance	NOUN
gujaf-427	490	10	of	of	ADP
gujaf-427	490	11	kisii	kisii	ADJ
gujaf-427	490	12	county	county	NOUN
gujaf-427	490	13	government	government	NOUN
gujaf-427	490	14	,	,	PUNCT
gujaf-427	490	15	kenya	kenya	PROPN
gujaf-427	490	16	.	.	PUNCT
gujaf-427	491	1	international	international	ADJ
gujaf-427	491	2	journal	journal	PROPN
gujaf-427	491	3	of	of	ADP
gujaf-427	491	4	social	social	ADJ
gujaf-427	491	5	sciences	science	NOUN
gujaf-427	491	6	and	and	CCONJ
gujaf-427	491	7	information	information	NOUN
gujaf-427	491	8	technology	technology	NOUN
gujaf-427	491	9	,	,	PUNCT
gujaf-427	491	10	2(3	2(3	NUM
gujaf-427	491	11	)	)	PUNCT
gujaf-427	491	12	,	,	PUNCT
gujaf-427	491	13	235–240	235–240	NUM
gujaf-427	491	14	.	.	PUNCT
gujaf-427	492	1	larson	larson	PROPN
gujaf-427	492	2	,	,	PUNCT
gujaf-427	492	3	m.	m.	NOUN
gujaf-427	492	4	c.	c.	PROPN
gujaf-427	492	5	(	(	PUNCT
gujaf-427	492	6	2007	2007	NUM
gujaf-427	492	7	)	)	PUNCT
gujaf-427	492	8	.	.	PUNCT
gujaf-427	493	1	local	local	ADJ
gujaf-427	493	2	government	government	NOUN
gujaf-427	493	3	cash	cash	NOUN
gujaf-427	493	4	management	management	NOUN
gujaf-427	493	5	.	.	PUNCT
gujaf-427	494	1	in	in	ADP
gujaf-427	494	2	a.	a.	NOUN
gujaf-427	494	3	shah	shah	PROPN
gujaf-427	494	4	(	(	PUNCT
gujaf-427	494	5	ed	ed	NOUN
gujaf-427	494	6	.	.	PUNCT
gujaf-427	494	7	)	)	PUNCT
gujaf-427	494	8	,	,	PUNCT
gujaf-427	494	9	local	local	ADJ
gujaf-427	494	10	public	public	ADJ
gujaf-427	494	11	financial	financial	ADJ
gujaf-427	494	12	management	management	NOUN
gujaf-427	494	13	(	(	PUNCT
gujaf-427	494	14	pp	pp	ADJ
gujaf-427	494	15	.	.	PUNCT
gujaf-427	494	16	21–40	21–40	NUM
gujaf-427	494	17	)	)	PUNCT
gujaf-427	494	18	.	.	PUNCT
gujaf-427	495	1	the	the	DET
gujaf-427	495	2	world	world	PROPN
gujaf-427	495	3	bank	bank	PROPN
gujaf-427	495	4	.	.	PUNCT
gujaf-427	496	1	nkem	nkem	PROPN
gujaf-427	496	2	,	,	PUNCT
gujaf-427	496	3	u.	u.	PROPN
gujaf-427	496	4	h.	h.	PROPN
gujaf-427	496	5	,	,	PUNCT
gujaf-427	496	6	&	&	CCONJ
gujaf-427	496	7	onuorah	onuorah	PROPN
gujaf-427	496	8	,	,	PUNCT
gujaf-427	496	9	j.	j.	PROPN
gujaf-427	496	10	k.	k.	PROPN
gujaf-427	496	11	(	(	PUNCT
gujaf-427	496	12	2024	2024	NUM
gujaf-427	496	13	)	)	PUNCT
gujaf-427	496	14	.	.	PUNCT
gujaf-427	497	1	federal	federal	ADJ
gujaf-427	497	2	government	government	NOUN
gujaf-427	497	3	financial	financial	ADJ
gujaf-427	497	4	reforms	reform	NOUN
gujaf-427	497	5	and	and	CCONJ
gujaf-427	497	6	economic	economic	ADJ
gujaf-427	497	7	growth	growth	NOUN
gujaf-427	497	8	of	of	ADP
gujaf-427	497	9	nigeria	nigeria	PROPN
gujaf-427	497	10	.	.	PUNCT
gujaf-427	498	1	journal	journal	PROPN
gujaf-427	498	2	of	of	ADP
gujaf-427	498	3	accounting	accounting	NOUN
gujaf-427	498	4	and	and	CCONJ
gujaf-427	498	5	financial	financial	ADJ
gujaf-427	498	6	management	management	NOUN
gujaf-427	498	7	,	,	PUNCT
gujaf-427	498	8	10(9	10(9	NUM
gujaf-427	498	9	)	)	PUNCT
gujaf-427	498	10	,	,	PUNCT
gujaf-427	498	11	157–169	157–169	NUM
gujaf-427	498	12	.	.	PUNCT
gujaf-427	498	13	http://www.iiardjournals.org	http://www.iiardjournals.org	PROPN
gujaf-427	499	1	obara	obara	PROPN
gujaf-427	499	2	,	,	PUNCT
gujaf-427	499	3	l.	l.	PROPN
gujaf-427	499	4	c.	c.	PROPN
gujaf-427	499	5	,	,	PUNCT
gujaf-427	499	6	ordu	ordu	PROPN
gujaf-427	499	7	,	,	PUNCT
gujaf-427	499	8	p.	p.	NOUN
gujaf-427	499	9	a.	a.	NOUN
gujaf-427	499	10	,	,	PUNCT
gujaf-427	499	11	&	&	CCONJ
gujaf-427	499	12	obara	obara	PROPN
gujaf-427	499	13	,	,	PUNCT
gujaf-427	499	14	f.	f.	PROPN
gujaf-427	499	15	u.	u.	PROPN
gujaf-427	499	16	(	(	PUNCT
gujaf-427	499	17	2020	2020	NUM
gujaf-427	499	18	)	)	PUNCT
gujaf-427	499	19	.	.	PUNCT
gujaf-427	500	1	impact	impact	NOUN
gujaf-427	500	2	of	of	ADP
gujaf-427	500	3	treasury	treasury	PROPN
gujaf-427	500	4	single	single	ADJ
gujaf-427	500	5	account	account	NOUN
gujaf-427	500	6	on	on	ADP
gujaf-427	500	7	government	government	NOUN
gujaf-427	500	8	revenue	revenue	NOUN
gujaf-427	500	9	and	and	CCONJ
gujaf-427	500	10	economic	economic	ADJ
gujaf-427	500	11	growth	growth	NOUN
gujaf-427	500	12	in	in	ADP
gujaf-427	500	13	nigeria	nigeria	PROPN
gujaf-427	500	14	:	:	PUNCT
gujaf-427	500	15	a	a	DET
gujaf-427	500	16	pre	pre	ADJ
gujaf-427	500	17	-	-	ADJ
gujaf-427	500	18	post	post	ADJ
gujaf-427	500	19	design	design	NOUN
gujaf-427	500	20	.	.	PUNCT
gujaf-427	501	1	international	international	ADJ
gujaf-427	501	2	journal	journal	PROPN
gujaf-427	501	3	of	of	ADP
gujaf-427	501	4	academic	academic	ADJ
gujaf-427	501	5	research	research	NOUN
gujaf-427	501	6	in	in	ADP
gujaf-427	501	7	business	business	NOUN
gujaf-427	501	8	and	and	CCONJ
gujaf-427	501	9	social	social	ADJ
gujaf-427	501	10	sciences	science	NOUN
gujaf-427	501	11	,	,	PUNCT
gujaf-427	501	12	8(5	8(5	NUM
gujaf-427	501	13	)	)	PUNCT
gujaf-427	501	14	,	,	PUNCT
gujaf-427	501	15	283–292	283–292	NUM
gujaf-427	501	16	.	.	PUNCT
gujaf-427	502	1	obaretin	obaretin	PROPN
gujaf-427	502	2	,	,	PUNCT
gujaf-427	502	3	a.	a.	PROPN
gujaf-427	502	4	r.	r.	PROPN
gujaf-427	502	5	,	,	PUNCT
gujaf-427	502	6	enekhaze	enekhaze	PROPN
gujaf-427	502	7	,	,	PUNCT
gujaf-427	502	8	j.	j.	PROPN
gujaf-427	502	9	o.	o.	PROPN
gujaf-427	502	10	,	,	PUNCT
gujaf-427	502	11	&	&	CCONJ
gujaf-427	502	12	olufem	olufem	PROPN
gujaf-427	502	13	,	,	PUNCT
gujaf-427	502	14	g.	g.	PROPN
gujaf-427	502	15	o.	o.	PROPN
gujaf-427	503	1	(	(	PUNCT
gujaf-427	503	2	2024	2024	NUM
gujaf-427	503	3	)	)	PUNCT
gujaf-427	503	4	.	.	PUNCT
gujaf-427	504	1	cash	cash	NOUN
gujaf-427	504	2	management	management	NOUN
gujaf-427	504	3	on	on	ADP
gujaf-427	504	4	corporate	corporate	ADJ
gujaf-427	504	5	performance	performance	NOUN
gujaf-427	504	6	of	of	ADP
gujaf-427	504	7	services	service	NOUN
gujaf-427	504	8	firms	firm	NOUN
gujaf-427	504	9	in	in	ADP
gujaf-427	504	10	nigeria	nigeria	PROPN
gujaf-427	504	11	.	.	PUNCT
gujaf-427	505	1	journal	journal	PROPN
gujaf-427	505	2	of	of	ADP
gujaf-427	505	3	accounting	accounting	NOUN
gujaf-427	505	4	and	and	CCONJ
gujaf-427	505	5	financial	financial	ADJ
gujaf-427	505	6	management	management	NOUN
gujaf-427	505	7	,	,	PUNCT
gujaf-427	505	8	10(9	10(9	NUM
gujaf-427	505	9	)	)	PUNCT
gujaf-427	505	10	,	,	PUNCT
gujaf-427	505	11	1–13	1–13	PROPN
gujaf-427	505	12	.	.	PUNCT
gujaf-427	506	1	ochenni	ochenni	PROPN
gujaf-427	506	2	,	,	PUNCT
gujaf-427	506	3	s.	s.	PROPN
gujaf-427	506	4	(	(	PUNCT
gujaf-427	506	5	2016	2016	NUM
gujaf-427	506	6	)	)	PUNCT
gujaf-427	506	7	.	.	PUNCT
gujaf-427	507	1	treasury	treasury	PROPN
gujaf-427	507	2	single	single	ADJ
gujaf-427	507	3	account	account	NOUN
gujaf-427	507	4	:	:	PUNCT
gujaf-427	507	5	a	a	DET
gujaf-427	507	6	catalyst	catalyst	NOUN
gujaf-427	507	7	for	for	ADP
gujaf-427	507	8	public	public	ADJ
gujaf-427	507	9	financial	financial	ADJ
gujaf-427	507	10	management	management	NOUN
gujaf-427	507	11	in	in	ADP
gujaf-427	507	12	nigeria	nigeria	PROPN
gujaf-427	507	13	.	.	PUNCT
gujaf-427	508	1	paper	paper	NOUN
gujaf-427	508	2	presented	present	VERB
gujaf-427	508	3	at	at	ADP
gujaf-427	508	4	a	a	DET
gujaf-427	508	5	workshop	workshop	NOUN
gujaf-427	508	6	organized	organize	VERB
gujaf-427	508	7	by	by	ADP
gujaf-427	508	8	anan	anan	PROPN
gujaf-427	508	9	,	,	PUNCT
gujaf-427	508	10	ifac	ifac	NOUN
gujaf-427	508	11	,	,	PUNCT
gujaf-427	508	12	and	and	CCONJ
gujaf-427	508	13	the	the	DET
gujaf-427	508	14	office	office	NOUN
gujaf-427	508	15	of	of	ADP
gujaf-427	508	16	the	the	DET
gujaf-427	508	17	accountant	accountant	NOUN
gujaf-427	508	18	-	-	PUNCT
gujaf-427	508	19	general	general	NOUN
gujaf-427	508	20	of	of	ADP
gujaf-427	508	21	the	the	DET
gujaf-427	508	22	federation	federation	PROPN
gujaf-427	508	23	.	.	PUNCT
gujaf-427	509	1	olaoye	olaoye	PROPN
gujaf-427	509	2	,	,	PUNCT
gujaf-427	509	3	f.	f.	PROPN
gujaf-427	509	4	o.	o.	PROPN
gujaf-427	509	5	,	,	PUNCT
gujaf-427	509	6	&	&	CCONJ
gujaf-427	509	7	talabi	talabi	PROPN
gujaf-427	509	8	,	,	PUNCT
gujaf-427	509	9	o.	o.	PROPN
gujaf-427	509	10	a.	a.	NOUN
gujaf-427	509	11	(	(	PUNCT
gujaf-427	509	12	2019	2019	NUM
gujaf-427	509	13	)	)	PUNCT
gujaf-427	509	14	.	.	PUNCT
gujaf-427	510	1	impact	impact	NOUN
gujaf-427	510	2	of	of	ADP
gujaf-427	510	3	treasury	treasury	PROPN
gujaf-427	510	4	single	single	ADJ
gujaf-427	510	5	account	account	NOUN
gujaf-427	510	6	(	(	PUNCT
gujaf-427	510	7	tsa	tsa	PROPN
gujaf-427	510	8	)	)	PUNCT
gujaf-427	510	9	on	on	ADP
gujaf-427	510	10	the	the	DET
gujaf-427	510	11	financial	financial	ADJ
gujaf-427	510	12	performance	performance	NOUN
gujaf-427	510	13	of	of	ADP
gujaf-427	510	14	deposit	deposit	NOUN
gujaf-427	510	15	money	money	NOUN
gujaf-427	510	16	banks	bank	NOUN
gujaf-427	510	17	(	(	PUNCT
gujaf-427	510	18	dmbs	dmb	NOUN
gujaf-427	510	19	)	)	PUNCT
gujaf-427	510	20	in	in	ADP
gujaf-427	510	21	nigeria	nigeria	PROPN
gujaf-427	510	22	:	:	PUNCT
gujaf-427	510	23	a	a	DET
gujaf-427	510	24	pre	pre	ADJ
gujaf-427	510	25	-	-	ADJ
gujaf-427	510	26	post	post	ADJ
gujaf-427	510	27	analysis	analysis	NOUN
gujaf-427	510	28	.	.	PUNCT
gujaf-427	511	1	open	open	ADJ
gujaf-427	511	2	journal	journal	NOUN
gujaf-427	511	3	of	of	ADP
gujaf-427	511	4	social	social	ADJ
gujaf-427	511	5	sciences	science	NOUN
gujaf-427	511	6	,	,	PUNCT
gujaf-427	511	7	7(5	7(5	NUM
gujaf-427	511	8	)	)	PUNCT
gujaf-427	511	9	,	,	PUNCT
gujaf-427	511	10	332–347	332–347	NUM
gujaf-427	511	11	.	.	PUNCT
gujaf-427	512	1	oluwagbade	oluwagbade	VERB
gujaf-427	512	2	,	,	PUNCT
gujaf-427	512	3	o.	o.	PROPN
gujaf-427	512	4	i.	i.	PROPN
gujaf-427	512	5	,	,	PUNCT
gujaf-427	512	6	kareem	kareem	PROPN
gujaf-427	512	7	,	,	PUNCT
gujaf-427	512	8	i.	i.	PROPN
gujaf-427	512	9	j.	j.	PROPN
gujaf-427	512	10	,	,	PUNCT
gujaf-427	512	11	folorunsho	folorunsho	PROPN
gujaf-427	512	12	,	,	PUNCT
gujaf-427	512	13	q.	q.	PROPN
gujaf-427	512	14	d.	d.	PROPN
gujaf-427	512	15	,	,	PUNCT
gujaf-427	512	16	olayinka	olayinka	PROPN
gujaf-427	512	17	,	,	PUNCT
gujaf-427	512	18	d.	d.	PROPN
gujaf-427	512	19	b.	b.	PROPN
gujaf-427	512	20	,	,	PUNCT
gujaf-427	512	21	&	&	CCONJ
gujaf-427	512	22	abe	abe	PROPN
gujaf-427	512	23	,	,	PUNCT
gujaf-427	512	24	t.	t.	NOUN
gujaf-427	512	25	a.	a.	NOUN
gujaf-427	512	26	(	(	PUNCT
gujaf-427	512	27	2024	2024	NUM
gujaf-427	512	28	)	)	PUNCT
gujaf-427	512	29	.	.	PUNCT
gujaf-427	513	1	public	public	ADJ
gujaf-427	513	2	sector	sector	NOUN
gujaf-427	513	3	financial	financial	ADJ
gujaf-427	513	4	reforms	reform	NOUN
gujaf-427	513	5	and	and	CCONJ
gujaf-427	513	6	performance	performance	NOUN
gujaf-427	513	7	of	of	ADP
gujaf-427	513	8	government	government	NOUN
gujaf-427	513	9	entities	entity	NOUN
gujaf-427	513	10	in	in	ADP
gujaf-427	513	11	nigeria	nigeria	PROPN
gujaf-427	513	12	.	.	PUNCT
gujaf-427	514	1	international	international	ADJ
gujaf-427	514	2	journal	journal	PROPN
gujaf-427	514	3	of	of	ADP
gujaf-427	514	4	economics	economic	NOUN
gujaf-427	514	5	and	and	CCONJ
gujaf-427	514	6	financial	financial	ADJ
gujaf-427	514	7	issues	issue	NOUN
gujaf-427	514	8	,	,	PUNCT
gujaf-427	514	9	14(6	14(6	NOUN
gujaf-427	514	10	)	)	PUNCT
gujaf-427	514	11	,	,	PUNCT
gujaf-427	514	12	327–338	327–338	NUM
gujaf-427	514	13	.	.	PUNCT
gujaf-427	515	1	oni	oni	PROPN
gujaf-427	515	2	,	,	PUNCT
gujaf-427	515	3	e.	e.	PROPN
gujaf-427	515	4	o.	o.	PROPN
gujaf-427	515	5	(	(	PUNCT
gujaf-427	515	6	2021	2021	NUM
gujaf-427	515	7	)	)	PUNCT
gujaf-427	515	8	.	.	PUNCT
gujaf-427	516	1	contextualising	contextualise	VERB
gujaf-427	516	2	corruption	corruption	NOUN
gujaf-427	516	3	in	in	ADP
gujaf-427	516	4	anti	anti	ADJ
gujaf-427	516	5	-	-	NOUN
gujaf-427	516	6	corruption	corruption	NOUN
gujaf-427	516	7	:	:	PUNCT
gujaf-427	516	8	the	the	DET
gujaf-427	516	9	perspectives	perspective	NOUN
gujaf-427	516	10	of	of	ADP
gujaf-427	516	11	the	the	DET
gujaf-427	516	12	independent	independent	ADJ
gujaf-427	516	13	corrupt	corrupt	ADJ
gujaf-427	516	14	practices	practice	NOUN
gujaf-427	516	15	and	and	CCONJ
gujaf-427	516	16	other	other	ADJ
gujaf-427	516	17	related	related	ADJ
gujaf-427	516	18	offenses	offense	NOUN
gujaf-427	516	19	commission	commission	PROPN
gujaf-427	516	20	,	,	PUNCT
gujaf-427	516	21	nigeria	nigeria	PROPN
gujaf-427	516	22	.	.	PUNCT
gujaf-427	517	1	global	global	ADJ
gujaf-427	517	2	journal	journal	PROPN
gujaf-427	517	3	of	of	ADP
gujaf-427	517	4	political	political	ADJ
gujaf-427	517	5	science	science	NOUN
gujaf-427	517	6	and	and	CCONJ
gujaf-427	517	7	administration	administration	NOUN
gujaf-427	517	8	,	,	PUNCT
gujaf-427	517	9	9(4	9(4	NUM
gujaf-427	517	10	)	)	PUNCT
gujaf-427	517	11	,	,	PUNCT
gujaf-427	517	12	16–43	16–43	NUM
gujaf-427	517	13	.	.	PUNCT
gujaf-427	518	1	onodugo	onodugo	PROPN
gujaf-427	518	2	,	,	PUNCT
gujaf-427	518	3	v.	v.	PROPN
gujaf-427	518	4	a.	a.	PROPN
gujaf-427	518	5	,	,	PUNCT
gujaf-427	518	6	ifeoma	ifeoma	PROPN
gujaf-427	518	7	,	,	PUNCT
gujaf-427	518	8	n.	n.	NOUN
gujaf-427	518	9	,	,	PUNCT
gujaf-427	518	10	grace	grace	NOUN
gujaf-427	518	11	,	,	PUNCT
gujaf-427	518	12	n.	n.	NOUN
gujaf-427	518	13	,	,	PUNCT
gujaf-427	518	14	obiamaka	obiamaka	ADV
gujaf-427	518	15	,	,	PUNCT
gujaf-427	518	16	p.	p.	NOUN
gujaf-427	518	17	,	,	PUNCT
gujaf-427	518	18	&	&	CCONJ
gujaf-427	518	19	okoyeuzu	okoyeuzu	PROPN
gujaf-427	518	20	,	,	PUNCT
gujaf-427	518	21	c.	c.	NOUN
gujaf-427	518	22	(	(	PUNCT
gujaf-427	518	23	2021	2021	NUM
gujaf-427	518	24	)	)	PUNCT
gujaf-427	518	25	.	.	PUNCT
gujaf-427	519	1	empirical	empirical	ADJ
gujaf-427	519	2	assessment	assessment	NOUN
gujaf-427	519	3	of	of	ADP
gujaf-427	519	4	public	public	ADJ
gujaf-427	519	5	sector	sector	NOUN
gujaf-427	519	6	reform	reform	NOUN
gujaf-427	519	7	in	in	ADP
gujaf-427	519	8	nigeria	nigeria	PROPN
gujaf-427	519	9	:	:	PUNCT
gujaf-427	519	10	a	a	DET
gujaf-427	519	11	trend	trend	NOUN
gujaf-427	519	12	analysis	analysis	NOUN
gujaf-427	519	13	between	between	ADP
gujaf-427	519	14	2000	2000	NUM
gujaf-427	519	15	and	and	CCONJ
gujaf-427	519	16	2015	2015	NUM
gujaf-427	519	17	.	.	PUNCT
gujaf-427	520	1	sumerianz	sumerianz	ADJ
gujaf-427	520	2	journal	journal	PROPN
gujaf-427	520	3	of	of	ADP
gujaf-427	520	4	economics	economic	NOUN
gujaf-427	520	5	and	and	CCONJ
gujaf-427	520	6	finance	finance	NOUN
gujaf-427	520	7	,	,	PUNCT
gujaf-427	520	8	21(1	21(1	NUM
gujaf-427	520	9	)	)	PUNCT
gujaf-427	520	10	,	,	PUNCT
gujaf-427	520	11	20–45	20–45	NUM
gujaf-427	520	12	.	.	PUNCT
gujaf-427	521	1	gusau	gusau	PROPN
gujaf-427	521	2	journal	journal	PROPN
gujaf-427	521	3	of	of	ADP
gujaf-427	521	4	accounting	accounting	NOUN
gujaf-427	521	5	and	and	CCONJ
gujaf-427	521	6	finance	finance	NOUN
gujaf-427	521	7	,	,	PUNCT
gujaf-427	521	8	vol.6	vol.6	PROPN
gujaf-427	521	9	,	,	PUNCT
gujaf-427	521	10	issue	issue	NOUN
gujaf-427	521	11	2	2	NUM
gujaf-427	521	12	,	,	PUNCT
gujaf-427	521	13	april	april	PROPN
gujaf-427	521	14	,	,	PUNCT
gujaf-427	521	15	2025	2025	NUM
gujaf-427	521	16	265	265	NUM
gujaf-427	521	17	onukelobi	onukelobi	NOUN
gujaf-427	521	18	,	,	PUNCT
gujaf-427	521	19	p.	p.	PROPN
gujaf-427	521	20	c.	c.	PROPN
gujaf-427	521	21	,	,	PUNCT
gujaf-427	521	22	&	&	CCONJ
gujaf-427	521	23	okoye	okoye	PROPN
gujaf-427	521	24	,	,	PUNCT
gujaf-427	521	25	p.	p.	NOUN
gujaf-427	521	26	v.	v.	PROPN
gujaf-427	521	27	(	(	PUNCT
gujaf-427	521	28	2019	2019	NUM
gujaf-427	521	29	)	)	PUNCT
gujaf-427	521	30	.	.	PUNCT
gujaf-427	522	1	effects	effect	NOUN
gujaf-427	522	2	of	of	ADP
gujaf-427	522	3	financial	financial	ADJ
gujaf-427	522	4	management	management	NOUN
gujaf-427	522	5	reforms	reform	NOUN
gujaf-427	522	6	on	on	ADP
gujaf-427	522	7	financial	financial	ADJ
gujaf-427	522	8	corruption	corruption	NOUN
gujaf-427	522	9	in	in	ADP
gujaf-427	522	10	nigeria	nigeria	PROPN
gujaf-427	522	11	's	's	PART
gujaf-427	522	12	public	public	ADJ
gujaf-427	522	13	sector	sector	NOUN
gujaf-427	522	14	.	.	PUNCT
gujaf-427	523	1	international	international	ADJ
gujaf-427	523	2	journal	journal	NOUN
gujaf-427	523	3	of	of	ADP
gujaf-427	523	4	trend	trend	NOUN
gujaf-427	523	5	in	in	ADP
gujaf-427	523	6	scientific	scientific	ADJ
gujaf-427	523	7	research	research	NOUN
gujaf-427	523	8	and	and	CCONJ
gujaf-427	523	9	development	development	NOUN
gujaf-427	523	10	,	,	PUNCT
gujaf-427	523	11	3(6	3(6	NUM
gujaf-427	523	12	)	)	PUNCT
gujaf-427	523	13	,	,	PUNCT
gujaf-427	523	14	839–852	839–852	NUM
gujaf-427	523	15	.	.	PUNCT
gujaf-427	523	16	osiegbu	osiegbu	PROPN
gujaf-427	523	17	,	,	PUNCT
gujaf-427	523	18	p.	p.	NOUN
gujaf-427	523	19	i.	i.	PROPN
gujaf-427	523	20	,	,	PUNCT
gujaf-427	523	21	onuorah	onuorah	PROPN
gujaf-427	523	22	,	,	PUNCT
gujaf-427	523	23	a.	a.	PROPN
gujaf-427	523	24	c.	c.	PROPN
gujaf-427	523	25	,	,	PUNCT
gujaf-427	523	26	&	&	CCONJ
gujaf-427	523	27	nnamdi	nnamdi	PROPN
gujaf-427	523	28	,	,	PUNCT
gujaf-427	523	29	i.	i.	PROPN
gujaf-427	523	30	(	(	PUNCT
gujaf-427	523	31	2010	2010	NUM
gujaf-427	523	32	)	)	PUNCT
gujaf-427	523	33	.	.	PUNCT
gujaf-427	524	1	public	public	ADJ
gujaf-427	524	2	finance	finance	NOUN
gujaf-427	524	3	:	:	PUNCT
gujaf-427	524	4	theories	theory	NOUN
gujaf-427	524	5	and	and	CCONJ
gujaf-427	524	6	practice	practice	NOUN
gujaf-427	524	7	.	.	PUNCT
gujaf-427	525	1	asaba	asaba	NOUN
gujaf-427	525	2	:	:	PUNCT
gujaf-427	525	3	c.	c.	PROPN
gujaf-427	525	4	m.	m.	PROPN
gujaf-427	525	5	global	global	PROPN
gujaf-427	525	6	co.	co.	PROPN
gujaf-427	525	7	ltd	ltd	PROPN
gujaf-427	525	8	.	.	PROPN
gujaf-427	525	9	owolabi	owolabi	PROPN
gujaf-427	525	10	,	,	PUNCT
gujaf-427	525	11	s.	s.	PROPN
gujaf-427	525	12	a.	a.	PROPN
gujaf-427	525	13	,	,	PUNCT
gujaf-427	525	14	odunlade	odunlade	ADJ
gujaf-427	525	15	,	,	PUNCT
gujaf-427	525	16	o.	o.	NOUN
gujaf-427	525	17	a.	a.	PROPN
gujaf-427	525	18	,	,	PUNCT
gujaf-427	525	19	&	&	CCONJ
gujaf-427	525	20	izang	izang	PROPN
gujaf-427	525	21	,	,	PUNCT
gujaf-427	525	22	j.	j.	PROPN
gujaf-427	525	23	u.	u.	PROPN
gujaf-427	525	24	(	(	PUNCT
gujaf-427	525	25	2022	2022	NUM
gujaf-427	525	26	)	)	PUNCT
gujaf-427	525	27	.	.	PUNCT
gujaf-427	526	1	government	government	NOUN
gujaf-427	526	2	integrated	integrate	VERB
gujaf-427	526	3	financial	financial	ADJ
gujaf-427	526	4	management	management	NOUN
gujaf-427	526	5	information	information	NOUN
gujaf-427	526	6	system	system	NOUN
gujaf-427	526	7	and	and	CCONJ
gujaf-427	526	8	fraud	fraud	NOUN
gujaf-427	526	9	prevention	prevention	NOUN
gujaf-427	526	10	in	in	ADP
gujaf-427	526	11	nigeria	nigeria	PROPN
gujaf-427	526	12	.	.	PUNCT
gujaf-427	527	1	journal	journal	PROPN
gujaf-427	527	2	of	of	ADP
gujaf-427	527	3	finance	finance	NOUN
gujaf-427	527	4	and	and	CCONJ
gujaf-427	527	5	accounting	accounting	NOUN
gujaf-427	527	6	,	,	PUNCT
gujaf-427	527	7	10(3	10(3	NUM
gujaf-427	527	8	)	)	PUNCT
gujaf-427	527	9	,	,	PUNCT
gujaf-427	527	10	151–159	151–159	NUM
gujaf-427	527	11	.	.	PUNCT
gujaf-427	528	1	https://doi.org/10.11648/j.jfa.20221003.11	https://doi.org/10.11648/j.jfa.20221003.11	ADJ
gujaf-427	528	2	sadiq	sadiq	PROPN
gujaf-427	528	3	,	,	PUNCT
gujaf-427	528	4	y.	y.	PROPN
gujaf-427	528	5	a.	a.	PROPN
gujaf-427	528	6	,	,	PUNCT
gujaf-427	528	7	abdullahi	abdullahi	PROPN
gujaf-427	528	8	,	,	PUNCT
gujaf-427	528	9	u.	u.	PROPN
gujaf-427	528	10	y.	y.	PROPN
gujaf-427	528	11	,	,	PUNCT
gujaf-427	528	12	&	&	CCONJ
gujaf-427	528	13	sule	sule	PROPN
gujaf-427	528	14	,	,	PUNCT
gujaf-427	528	15	k.	k.	PROPN
gujaf-427	528	16	(	(	PUNCT
gujaf-427	528	17	2024	2024	NUM
gujaf-427	528	18	)	)	PUNCT
gujaf-427	528	19	.	.	PUNCT
gujaf-427	529	1	impact	impact	NOUN
gujaf-427	529	2	of	of	ADP
gujaf-427	529	3	treasury	treasury	PROPN
gujaf-427	529	4	single	single	ADJ
gujaf-427	529	5	account	account	NOUN
gujaf-427	529	6	policy	policy	NOUN
gujaf-427	529	7	on	on	ADP
gujaf-427	529	8	university	university	NOUN
gujaf-427	529	9	revenues	revenue	NOUN
gujaf-427	529	10	:	:	PUNCT
gujaf-427	529	11	a	a	DET
gujaf-427	529	12	case	case	NOUN
gujaf-427	529	13	study	study	NOUN
gujaf-427	529	14	of	of	ADP
gujaf-427	529	15	the	the	DET
gujaf-427	529	16	university	university	PROPN
gujaf-427	529	17	of	of	ADP
gujaf-427	529	18	jos	jos	PROPN
gujaf-427	529	19	,	,	PUNCT
gujaf-427	529	20	nigeria	nigeria	PROPN
gujaf-427	529	21	.	.	PUNCT
gujaf-427	530	1	kashere	kashere	PROPN
gujaf-427	530	2	journal	journal	PROPN
gujaf-427	530	3	of	of	ADP
gujaf-427	530	4	politics	politic	NOUN
gujaf-427	530	5	and	and	CCONJ
gujaf-427	530	6	international	international	ADJ
gujaf-427	530	7	relations	relation	NOUN
gujaf-427	530	8	,	,	PUNCT
gujaf-427	530	9	2(1	2(1	NUM
gujaf-427	530	10	)	)	PUNCT
gujaf-427	530	11	,	,	PUNCT
gujaf-427	530	12	81–89	81–89	NUM
gujaf-427	530	13	.	.	PUNCT
gujaf-427	531	1	sari	sari	NOUN
gujaf-427	531	2	,	,	PUNCT
gujaf-427	531	3	d.	d.	PROPN
gujaf-427	531	4	w.	w.	PROPN
gujaf-427	531	5	,	,	PUNCT
gujaf-427	531	6	santosa	santosa	PROPN
gujaf-427	531	7	,	,	PUNCT
gujaf-427	531	8	r.	r.	PROPN
gujaf-427	531	9	e.	e.	PROPN
gujaf-427	531	10	w.	w.	PROPN
gujaf-427	531	11	a.	a.	PROPN
gujaf-427	531	12	,	,	PUNCT
gujaf-427	531	13	&	&	CCONJ
gujaf-427	531	14	nurcahyono	nurcahyono	PROPN
gujaf-427	531	15	,	,	PUNCT
gujaf-427	531	16	n.	n.	NOUN
gujaf-427	531	17	(	(	PUNCT
gujaf-427	531	18	2024	2024	NUM
gujaf-427	531	19	)	)	PUNCT
gujaf-427	531	20	.	.	PUNCT
gujaf-427	532	1	the	the	DET
gujaf-427	532	2	effect	effect	NOUN
gujaf-427	532	3	of	of	ADP
gujaf-427	532	4	corporate	corporate	ADJ
gujaf-427	532	5	social	social	ADJ
gujaf-427	532	6	responsibility	responsibility	NOUN
gujaf-427	532	7	and	and	CCONJ
gujaf-427	532	8	financial	financial	ADJ
gujaf-427	532	9	ratios	ratio	NOUN
gujaf-427	532	10	on	on	ADP
gujaf-427	532	11	financial	financial	ADJ
gujaf-427	532	12	distress	distress	NOUN
gujaf-427	532	13	.	.	PUNCT
gujaf-427	533	1	economics	economic	NOUN
gujaf-427	533	2	and	and	CCONJ
gujaf-427	533	3	business	business	PROPN
gujaf-427	533	4	international	international	ADJ
gujaf-427	533	5	conference	conference	NOUN
gujaf-427	533	6	proceeding	proceeding	NOUN
gujaf-427	533	7	,	,	PUNCT
gujaf-427	533	8	1(2	1(2	NUM
gujaf-427	533	9	)	)	PUNCT
gujaf-427	533	10	,	,	PUNCT
gujaf-427	533	11	63–76	63–76	NOUN
gujaf-427	533	12	.	.	PUNCT
gujaf-427	534	1	setiawar	setiawar	PROPN
gujaf-427	534	2	,	,	PUNCT
gujaf-427	534	3	n.	n.	PROPN
gujaf-427	534	4	(	(	PUNCT
gujaf-427	534	5	2024	2024	NUM
gujaf-427	534	6	)	)	PUNCT
gujaf-427	534	7	.	.	PUNCT
gujaf-427	535	1	accountability	accountability	NOUN
gujaf-427	535	2	for	for	ADP
gujaf-427	535	3	mosque	mosque	ADJ
gujaf-427	535	4	financial	financial	ADJ
gujaf-427	535	5	management	management	NOUN
gujaf-427	535	6	:	:	PUNCT
gujaf-427	535	7	how	how	SCONJ
gujaf-427	535	8	important	important	ADJ
gujaf-427	535	9	is	be	AUX
gujaf-427	535	10	it	it	PRON
gujaf-427	535	11	?	?	PUNCT
gujaf-427	536	1	islamic	islamic	PROPN
gujaf-427	536	2	micro	micro	PROPN
gujaf-427	536	3	finance	finance	PROPN
gujaf-427	536	4	journal	journal	NOUN
gujaf-427	536	5	,	,	PUNCT
gujaf-427	536	6	1(1	1(1	NUM
gujaf-427	536	7	)	)	PUNCT
gujaf-427	536	8	,	,	PUNCT
gujaf-427	536	9	54–71	54–71	NOUN
gujaf-427	536	10	.	.	PUNCT
gujaf-427	536	11	shehu	shehu	PROPN
gujaf-427	536	12	,	,	PUNCT
gujaf-427	536	13	a.	a.	NOUN
gujaf-427	536	14	(	(	PUNCT
gujaf-427	536	15	2020	2020	NUM
gujaf-427	536	16	)	)	PUNCT
gujaf-427	536	17	.	.	PUNCT
gujaf-427	537	1	impact	impact	NOUN
gujaf-427	537	2	of	of	ADP
gujaf-427	537	3	government	government	NOUN
gujaf-427	537	4	financial	financial	ADJ
gujaf-427	537	5	management	management	NOUN
gujaf-427	537	6	reform	reform	NOUN
gujaf-427	537	7	on	on	ADP
gujaf-427	537	8	the	the	DET
gujaf-427	537	9	financial	financial	ADJ
gujaf-427	537	10	management	management	NOUN
gujaf-427	537	11	practices	practice	NOUN
gujaf-427	537	12	in	in	ADP
gujaf-427	537	13	nigerian	nigerian	ADJ
gujaf-427	537	14	universities	university	NOUN
gujaf-427	537	15	.	.	PUNCT
gujaf-427	538	1	global	global	ADJ
gujaf-427	538	2	scientific	scientific	ADJ
gujaf-427	538	3	journals	journal	NOUN
gujaf-427	538	4	,	,	PUNCT
gujaf-427	538	5	8(7	8(7	NUM
gujaf-427	538	6	)	)	PUNCT
gujaf-427	538	7	,	,	PUNCT
gujaf-427	538	8	1918	1918	NUM
gujaf-427	538	9	–	–	PUNCT
gujaf-427	538	10	1950	1950	NUM
gujaf-427	538	11	.	.	PUNCT
gujaf-427	539	1	sunday	sunday	PROPN
gujaf-427	539	2	,	,	PUNCT
gujaf-427	539	3	a.	a.	PROPN
gujaf-427	539	4	e.	e.	PROPN
gujaf-427	539	5	(	(	PUNCT
gujaf-427	539	6	2017	2017	NUM
gujaf-427	539	7	)	)	PUNCT
gujaf-427	539	8	.	.	PUNCT
gujaf-427	540	1	treasury	treasury	PROPN
gujaf-427	540	2	single	single	ADJ
gujaf-427	540	3	account	account	NOUN
gujaf-427	540	4	(	(	PUNCT
gujaf-427	540	5	tsa	tsa	PROPN
gujaf-427	540	6	)	)	PUNCT
gujaf-427	540	7	,	,	PUNCT
gujaf-427	540	8	integrated	integrate	VERB
gujaf-427	540	9	payroll	payroll	NOUN
gujaf-427	540	10	and	and	CCONJ
gujaf-427	540	11	personnel	personnel	NOUN
gujaf-427	540	12	information	information	NOUN
gujaf-427	540	13	system	system	NOUN
gujaf-427	540	14	(	(	PUNCT
gujaf-427	540	15	ippis	ippis	ADJ
gujaf-427	540	16	)	)	PUNCT
gujaf-427	540	17	,	,	PUNCT
gujaf-427	540	18	and	and	CCONJ
gujaf-427	540	19	integrated	integrate	VERB
gujaf-427	540	20	financial	financial	ADJ
gujaf-427	540	21	management	management	NOUN
gujaf-427	540	22	information	information	NOUN
gujaf-427	540	23	system	system	NOUN
gujaf-427	540	24	in	in	ADP
gujaf-427	540	25	nigeria	nigeria	PROPN
gujaf-427	540	26	.	.	PUNCT
gujaf-427	541	1	iosr	iosr	PROPN
gujaf-427	541	2	journal	journal	PROPN
gujaf-427	541	3	of	of	ADP
gujaf-427	541	4	business	business	NOUN
gujaf-427	541	5	and	and	CCONJ
gujaf-427	541	6	management	management	NOUN
gujaf-427	541	7	,	,	PUNCT
gujaf-427	541	8	19(8	19(8	NUM
gujaf-427	541	9	)	)	PUNCT
gujaf-427	541	10	,	,	PUNCT
gujaf-427	541	11	22–30	22–30	NUM
gujaf-427	541	12	.	.	PUNCT
gujaf-427	542	1	sunday	sunday	PROPN
gujaf-427	542	2	,	,	PUNCT
gujaf-427	542	3	e.	e.	PROPN
gujaf-427	542	4	,	,	PUNCT
gujaf-427	542	5	oro	oro	PROPN
gujaf-427	542	6	,	,	PUNCT
gujaf-427	542	7	b.	b.	PROPN
gujaf-427	542	8	l.	l.	PROPN
gujaf-427	542	9	,	,	PUNCT
gujaf-427	542	10	ogar	ogar	PROPN
gujaf-427	542	11	,	,	PUNCT
gujaf-427	542	12	g.	g.	PROPN
gujaf-427	542	13	,	,	PUNCT
gujaf-427	542	14	imong	imong	PROPN
gujaf-427	542	15	,	,	PUNCT
gujaf-427	542	16	n.	n.	PROPN
gujaf-427	542	17	r.	r.	PROPN
gujaf-427	542	18	,	,	PUNCT
gujaf-427	542	19	jacob	jacob	PROPN
gujaf-427	542	20	,	,	PUNCT
gujaf-427	542	21	g.	g.	PROPN
gujaf-427	542	22	,	,	PUNCT
gujaf-427	542	23	&	&	CCONJ
gujaf-427	542	24	blessing	blessing	PROPN
gujaf-427	542	25	,	,	PUNCT
gujaf-427	542	26	i.	i.	NOUN
gujaf-427	542	27	(	(	PUNCT
gujaf-427	542	28	2021	2021	NUM
gujaf-427	542	29	)	)	PUNCT
gujaf-427	542	30	.	.	PUNCT
gujaf-427	543	1	treasury	treasury	PROPN
gujaf-427	543	2	single	single	ADJ
gujaf-427	543	3	account	account	NOUN
gujaf-427	543	4	(	(	PUNCT
gujaf-427	543	5	tsa	tsa	PROPN
gujaf-427	543	6	)	)	PUNCT
gujaf-427	543	7	,	,	PUNCT
gujaf-427	543	8	integrated	integrate	VERB
gujaf-427	543	9	payroll	payroll	NOUN
gujaf-427	543	10	and	and	CCONJ
gujaf-427	543	11	personnel	personnel	NOUN
gujaf-427	543	12	information	information	NOUN
gujaf-427	543	13	system	system	NOUN
gujaf-427	543	14	(	(	PUNCT
gujaf-427	543	15	ippis	ippis	ADJ
gujaf-427	543	16	)	)	PUNCT
gujaf-427	543	17	,	,	PUNCT
gujaf-427	543	18	and	and	CCONJ
gujaf-427	543	19	integrated	integrate	VERB
gujaf-427	543	20	financial	financial	ADJ
gujaf-427	543	21	management	management	NOUN
gujaf-427	543	22	information	information	NOUN
gujaf-427	543	23	system	system	NOUN
gujaf-427	543	24	(	(	PUNCT
gujaf-427	543	25	ifmis	ifmis	NOUN
gujaf-427	543	26	):	):	PUNCT
gujaf-427	543	27	application	application	NOUN
gujaf-427	543	28	and	and	CCONJ
gujaf-427	543	29	implementation	implementation	NOUN
gujaf-427	543	30	effects	effect	NOUN
gujaf-427	543	31	on	on	ADP
gujaf-427	543	32	fraud	fraud	NOUN
gujaf-427	543	33	management	management	NOUN
gujaf-427	543	34	in	in	ADP
gujaf-427	543	35	the	the	DET
gujaf-427	543	36	public	public	ADJ
gujaf-427	543	37	sector	sector	NOUN
gujaf-427	543	38	in	in	ADP
gujaf-427	543	39	nigeria	nigeria	PROPN
gujaf-427	543	40	.	.	PUNCT
gujaf-427	544	1	journal	journal	PROPN
gujaf-427	544	2	of	of	ADP
gujaf-427	544	3	business	business	NOUN
gujaf-427	544	4	and	and	CCONJ
gujaf-427	544	5	management	management	NOUN
gujaf-427	544	6	(	(	PUNCT
gujaf-427	544	7	iosr	iosr	ADJ
gujaf-427	544	8	-	-	PUNCT
gujaf-427	544	9	jbm	jbm	NOUN
gujaf-427	544	10	)	)	PUNCT
gujaf-427	544	11	,	,	PUNCT
gujaf-427	544	12	19(8	19(8	NUM
gujaf-427	544	13	)	)	PUNCT
gujaf-427	544	14	,	,	PUNCT
gujaf-427	544	15	22–30	22–30	NUM
gujaf-427	544	16	.	.	PUNCT
gujaf-427	545	1	taiwom	taiwom	PROPN
gujaf-427	545	2	,	,	PUNCT
gujaf-427	545	3	m.	m.	NOUN
gujaf-427	545	4	,	,	PUNCT
gujaf-427	545	5	&	&	CCONJ
gujaf-427	545	6	abayomi	abayomi	NOUN
gujaf-427	545	7	,	,	PUNCT
gujaf-427	545	8	t.	t.	PROPN
gujaf-427	545	9	(	(	PUNCT
gujaf-427	545	10	2011	2011	NUM
gujaf-427	545	11	)	)	PUNCT
gujaf-427	545	12	.	.	PUNCT
gujaf-427	546	1	government	government	NOUN
gujaf-427	546	2	expenditure	expenditure	NOUN
gujaf-427	546	3	and	and	CCONJ
gujaf-427	546	4	economic	economic	ADJ
gujaf-427	546	5	development	development	NOUN
gujaf-427	546	6	.	.	PUNCT
gujaf-427	547	1	international	international	ADJ
gujaf-427	547	2	journal	journal	PROPN
gujaf-427	547	3	of	of	ADP
gujaf-427	547	4	progressive	progressive	ADJ
gujaf-427	547	5	sciences	science	NOUN
gujaf-427	547	6	and	and	CCONJ
gujaf-427	547	7	technologies	technology	NOUN
gujaf-427	547	8	(	(	PUNCT
gujaf-427	547	9	ijpsat	ijpsat	PROPN
gujaf-427	547	10	)	)	PUNCT
gujaf-427	547	11	,	,	PUNCT
gujaf-427	547	12	30(2	30(2	NUM
gujaf-427	547	13	)	)	PUNCT
gujaf-427	547	14	,	,	PUNCT
gujaf-427	547	15	295	295	NUM
gujaf-427	547	16	–	–	PUNCT
gujaf-427	547	17	303	303	NUM
gujaf-427	547	18	.	.	PUNCT
gujaf-427	548	1	yauri	yauri	PROPN
gujaf-427	548	2	,	,	PUNCT
gujaf-427	548	3	a.	a.	PROPN
gujaf-427	548	4	r.	r.	PROPN
gujaf-427	548	5	(	(	PUNCT
gujaf-427	548	6	2021	2021	NUM
gujaf-427	548	7	)	)	PUNCT
gujaf-427	548	8	.	.	PUNCT
gujaf-427	549	1	the	the	DET
gujaf-427	549	2	impact	impact	NOUN
gujaf-427	549	3	of	of	ADP
gujaf-427	549	4	information	information	NOUN
gujaf-427	549	5	technology	technology	NOUN
gujaf-427	549	6	on	on	ADP
gujaf-427	549	7	organizational	organizational	ADJ
gujaf-427	549	8	performance	performance	NOUN
gujaf-427	549	9	of	of	ADP
gujaf-427	549	10	nigerian	nigerian	ADJ
gujaf-427	549	11	immigration	immigration	NOUN
gujaf-427	549	12	service	service	PROPN
gujaf-427	549	13	,	,	PUNCT
gujaf-427	549	14	kebbi	kebbi	VERB
gujaf-427	549	15	state	state	PROPN
gujaf-427	549	16	command	command	NOUN
gujaf-427	549	17	.	.	PUNCT
gujaf-427	550	1	equity	equity	NOUN
gujaf-427	550	2	journal	journal	PROPN
gujaf-427	550	3	of	of	ADP
gujaf-427	550	4	science	science	NOUN
gujaf-427	550	5	and	and	CCONJ
gujaf-427	550	6	technology	technology	NOUN
gujaf-427	550	7	,	,	PUNCT
gujaf-427	550	8	8(1	8(1	NOUN
gujaf-427	550	9	)	)	PUNCT
gujaf-427	550	10	,	,	PUNCT
gujaf-427	550	11	89–94	89–94	NUM
gujaf-427	550	12	.	.	PUNCT
gujaf-427	551	1	yusuf	yusuf	PROPN
gujaf-427	551	2	,	,	PUNCT
gujaf-427	551	3	m.	m.	PROPN
gujaf-427	551	4	b.	b.	PROPN
gujaf-427	551	5	(	(	PUNCT
gujaf-427	551	6	2016	2016	NUM
gujaf-427	551	7	)	)	PUNCT
gujaf-427	551	8	.	.	PUNCT
gujaf-427	552	1	effect	effect	NOUN
gujaf-427	552	2	of	of	ADP
gujaf-427	552	3	tsa	tsa	NOUN
gujaf-427	552	4	on	on	ADP
gujaf-427	552	5	public	public	ADJ
gujaf-427	552	6	finance	finance	NOUN
gujaf-427	552	7	management	management	NOUN
gujaf-427	552	8	in	in	ADP
gujaf-427	552	9	nigeria	nigeria	PROPN
gujaf-427	552	10	.	.	PUNCT
gujaf-427	553	1	journal	journal	PROPN
gujaf-427	553	2	of	of	ADP
gujaf-427	553	3	finance	finance	NOUN
gujaf-427	553	4	and	and	CCONJ
gujaf-427	553	5	accounting	accounting	NOUN
gujaf-427	553	6	,	,	PUNCT
gujaf-427	553	7	7(6	7(6	NUM
gujaf-427	553	8	)	)	PUNCT
gujaf-427	553	9	,	,	PUNCT
gujaf-427	553	10	164–170	164–170	NUM
gujaf-427	553	11	.	.	PUNCT