A Role of Financial Manager in Automating Processes

Student Name & Number:

Elena Rogova: 0991552

Supervisor Name: Mr. Henk van den Berg

Company: LLC BARENBRUG RUSSIA

Employee Designation: Project Officer

April 2020

Table of Content
I. Problem Statement..........................................................................................................................5
2 Research Report
Introduction................................................................................................................................................5
1. Management Problem........................................................................................................................5
2. Research Problem...............................................................................................................................5
2.1. Background Research..............................................................................................................5
2.2. Reasons for the Research........................................................................................................6
2.3. Intended Use of the Research.................................................................................................6
3. Conceptual Design..................................................................................................................................7
3.1. Research Objective.................................................................................................................7
3.2. Research Questions................................................................................................................7
3.3. Conceptual Model...................................................................................................................7
3.4. Deliverables............................................................................................................................8
II. Literature Review............................................................................................................................9
Introduction................................................................................................................................................9
Financial Manager Actions and Solutions in the Automation Process......................................................9
Conclusion.................................................................................................................................................12
III. Research Method.......................................................................................................................13
1. Research Design................................................................................................................................13
2. Sample..............................................................................................................................................14
3. Data Collection Instrument...............................................................................................................14
4. Data collection procedure................................................................................................................15
5. Planned data analysis.......................................................................................................................17
6. Research ethics.................................................................................................................................17
IV. Planning......................................................................................................................................18
V. Bibliography...................................................................................................................................19
VI. Appendix.....................................................................................................................................21

I. Problem Statement

Introduction

2
3 Research Report
Koninklijke Barenbrug Group is a Dutch company specializing in plant breeding, seed
production and the international marketing of seeds for turf, forage grass and legumes.
Barenbrug company was established in Arnhem in 1904 by Joseph Barenbrug; nowadays the
Group operates worldwide and has its headquarters in Nijmegen, the Netherlands.
Koninklijke Barenbrug Group consists of 18 branches and 22 research locations in all major
climate zones (www.barenbrug.nl, 2020) . In Russia Barenbrug is engaged in wholesale grass
seed trade, also providing assistance of customers with any technical problems.

1. Management Problem

To be able to produce transparent and prompt internal financial reports in one year.

The main goal of Barenbrug Russia is winning the market and maintaining company’s position
in it. To perform successfully, the top management needs a regular and thorough financial
analysis of the company's state, which cannot be done without accurate reports containing clear
accounting information.

2. Research Problem

2.1. Background Research

Per the firm’s internal financial policy, there are weekly, monthly and quarterly corporative
financial reports which are compiled in Excel worksheets. Calculating in Excel files is time
consuming and inevitably leads to a lot of mistakes; hence there are non-compliance with
reporting deadlines and endless change of accountants. In order to facilitate the accountant's
work, report generation is partly entrusted to an external consulting company, which charges a
significant fee for its services.

The company's accountant tried to generate reports directly from the 1C Accounting program,
but her attempts were not successful, due to the following facts: the goods are accounted
separately in 1C Trade program without designation of the product article; information about the
volumes and terms of payment for orders cannot be transferred from 1C Trade module to the 1C
Accounting module; the 1C Accounting does not have special registers that break down the
direct costs of the product (customs duties, delivery costs to the seller's warehouse, delivery costs
to the buyer's warehouse), etc.

It would be logical to assume that the implementation of a seamless ERP system could solve the
problem of generating reports directly from the program. At the same time, fears that

3
4 Research Report
implementing a new product will only lead to unnecessary expenses and loss of time, keep the
company's management from taking radical steps to change the firm's operating system.

Russian market is very challenging for business, as political and macroeconomic factors
(sanctions, high competition, currency volatility, etc.) negatively influence the company's
performance. The absolute advantages of Barenbrug in comparison with its competitors are the
high quality of product and a unique system of after-sales customer service; with this the price of
the product is quite high. Thus, reducing the administrative costs – such as external financial
consultant services and software maintenance costs - is also important.

2.2. Reasons for the Research

The reasons for the research are prompted by problems related to obtaining adequate internal
reports of the company as well as societal and technical development.

According to the Barenbrug Group CFO Robin van der Hoeven, at the time of the research,
errors and distortions make up at least 30 percent of the reports amount - this is due to incorrect
calculation of the VAT rate (products are sold at a rate of 20, 10 and 0%) and currency exchange
rate differences (reports are provided in rubles only), erroneous identification of the products
groups, and other factors. To run the business in an emerging market efficiently, top
management of the company must make the right decisions at the right time. Decision-makers
are based on information provided by the financial controller; therefore, financial statements
must be performed in a high-quality and timely manner, in turn, this task cannot be solved
without the proper use of modern technologies. Accounting programs are designed to facilitate
accountant’s routine work; therefore a rational use of the program affords to pay more attention
to tax optimization and financial health of the company. Barenbrug management will not only
expect from the accountant accurate books and records, but insights and advice to guide
decisions.

2.3. Intended Use of the Research

The study will describe in detail the company's transition from separate 1C modules to seamless
ERP system (1C Complex Automation), which would allow to: keep goods in accordance with
the company's internal requirements (by articles, groups and lots); record receivables in the
context of the volumes and terms of payment, specified in the product delivery order; avoid
transferring data from one database to another and, thus, not only save time, but also decrease
errors substantially; delegate part of accounting functions to logisticians and therefore reduce
book-keeping cost; etc.

4
5 Research Report
The research results would give an idea of how a small trade company can adapt the 1C
accounting program to obtain transparent and high-quality corporate financial reports. In turn, it
is assumed that the ability to generate such reports would lead to effective decision making and
consequently enhance the company’s sustainability. Finally, the research would consider the
impact of these improvements on the accountant’s role in the company.

3. Conceptual Design

3.1. Research Objective

The research is focused on obtaining knowledge and insight concerning generation of internal
financial reporting by setting up the 1C software within one financial year. The research results
are intended for use by international companies that have a trade office in Russia.

3.2. Research Questions

Q1. What forms should corporate financial reporting be presented in and what are the deadlines
for their submission?

Q2. What information (content) should be accounted in the 1C program to generate these
reports?

Q3. How to process the necessary data in 1C program using ready-made software solutions
(methods, techniques)?

Q4. How can data processing be divided between employees (business processes) to avoid
duplication of functions and delays in reporting deadlines?

Q5. Should changes be made to the 1C program to meet the company's reporting requirements
and if so what amendments should be made?

3.3. Conceptual Model

Methodology
Knowledge
(rules, policies,
Prototype (model) document flow)
Experience Corporate Financial
of the future instructions).
Business Processes Reporting
Information system
collected Master Data

3.4. Deliverables
After the research is completed, we will have answers to the following questions: producing
accurate and timely internal financial reports due to adequate application of the 1C program and

5
6 Research Report
correct processing of accounting data. The study would examine the features that need to be
considered before implementing these measures and techniques. Moreover, we will explore how
the company’s business processes can be improved and the methodology updated to ensure
effective informational exchange. Finally, the research will identify how these measures can
change the perception of the role of the accountant (financial controller) in the company.

II. Literature Review

Introduction

6
7 Research Report
Working for many years as a chief accountant and financial controller in various organizations, I
have to face the same problem at the first stage of my work: poor automation of processes.
Hence there are the mess and confusion in accounting and failure to meet reporting deadlines. At
the same time, examples of unfortunate business processes automation prevent stakeholders from
launching complex and promising projects. Unfortunately, in practice, not only does not
cooperation with expensive and well-known IT service and consulting companies guarantee the
success, but often it eventually leads to disastrous results.

In this paper I will try to speculate about the company’s ability to avoid such a fate. I will
observe the role of a financial manager in the company automation project to prove that financial
manager (CFO, accountant) can be a very effective leader of this process.

Financial Manager Actions and Solutions in the Automation Process.

In the beginning, I would like to explain what automation of business processes means and why
it is so important for the enterprise.

Business process automation is the use of technology to execute recurring tasks or processes in a
business where manual effort can be replaced. (Achuthan, 2019). Automation gives the company
an opportunity to save time and money, to improve accuracy and workflow efficiency; it allows
enterprises to achieve more results with fewer efforts. Regardless of the size or nature of the
company, introducing automation can prove to be a winning strategy and transform the business
significantly. (Estuate, 2018).

In addition to the undoubted benefits of automation for enterprises, there is an objective reality in
which scientific and technical progress does not stand still. Robotization of accounting will
definitely develop and some types of accountants will remain out of business; as a consequence,
the cost of accounting services will drop considerably as automation becomes commonplace.

According to Levi Morehouse, (founder and CEO of Ceterus, an American company, which
provides a done-for-you accounting and benchmarked reporting solution delivered in real time,
through the cloud), “not-so-distant future accounting professionals will choose between two
primary paths:

- Design Process: Work with new technologies and design and test the automated/artificial
intelligence/blockchain powered processes of the future, or-

7
8 Research Report
- Provide Solutions: become adept at working with the outputs of the automated process, and
communicating the results to decision makers.

So, accountants won't be replaced by robots, but they will become robo-accountants - accounting
or finance professionals who have adopted automation to perform time-consuming, redundant
and repeatable data-entry tasks, and work hand in hand with this automation to be super
professionals with superpowers. They aptly interface with these automation bots and use their
personal experience, education and instincts to bring value to business decision makers.”
(Morehouse, 2018).

In spite of the fact, that automation is necessary for the company's success, such an obvious
solution to problems cause doubts and even fear in top management. The reason is as follows.

Unfortunately, thanks to the rapid technology development, there are crowds of consultants who
claim that they are the only ones who understand how to help a company. They try to convince
top management that the next program will have a magical effect on the company's profitability,
if only a decent amount of money is invested in the implementation of a new product. They
describe what harmful consequences can occur if the company falls behind its competitors who
are ready to introduce new technologies. Since top managers themselves do not have enough
information about the advantages and drawbacks of the new program, it is quite easy to persuade
them, using their fears, ignorance and high expectations. At the same time, we are constantly
faced with situations where so-called automation specialists have absolutely no idea how the
company operates; they do not consider it necessary to delve into the specifics of the production
process. As a result, all the implementation deadlines are disrupted, huge amounts of money are
spent, and the desired goal still has not been achieved (Lydon, 2015).

Based on the above, we can assume that it is a financial manager (CFO or an accountant) within
the company who should be a steersman of automating processes.

In order to understand what role the financial manager plays in automation tasks, it is necessary
to evaluate the basic components of the automation project.

Below I will consider each of these elements.

1. Model or prototype of the future system. This is the creator's plan - it is formed from the
picture of the world, previous experience and training. No one except CFO will tell how
it should be: only CFO knows what information he or she needs for company reports and
how this information can be collected. Even if consultants offer ready-made options, top

8
9 Research Report
management will need to invest their time to thoroughly examine them, in order to
understand how they fit the company's processes.
2. Methodology (rules, policies, documents, instructions). Even if the company hires high-
quality financial consultants, the company management should not be deceived –
consultants will constantly turn for their help and clarification.
3. Processes (what we do at the input, what we do with each operation, what we get at the
output). This is where the financial manager's competencies are checked. The CFO must
not only imagine the logic of the business processes, but also understand what can be
improved in them. If the manager can’t do this, hoping that automation will improve
everything, he or she will get «chaos automation».
4. Master Data. In many organizations, it is the master data that is the bottleneck, and that is
where the mess begins. Ready-made solutions and consultants can help in the previous
stages, but it is the sole responsibility of the company to put the master data in order.
Consequently, CFO should manage and control master data processing.
5. Documents and reports. At this step, the company can save time, since this element is
already represented in ready-made solutions. However, the financial manager will need to
model the report independently and think through the necessary details (Gurinovich,
2016).

As we can see, successful implementation of the accounting program is impossible without the
active participation of the company's top management, investment of their time, creativity and
energy; any competent IT specialist will acknowledge this. Edmundas Vasonskis, the head of the
IT department at Avia Solutions Group advices: “I would suggest finding an employee who is
willing and able to become a delegated project manager. Ideally, it should be a person with good
qualifications who also possesses strong management and negotiation skills… Personal
dedication is the most important factor.” (Vasonskis, 2016). A financial manager who enjoys the
authority and trust of the staff can create the very environment of mutual understanding and
assistance that is so necessary in the process of working on automation; no external consultant
will be able to do the same.

Conclusion

Management of the organization always has a choice: to be proactive, create own rules of the
game and influence the result or be content with what others do, or more often, impose. If the

9
10 Research Report
company does not allocate large resources for implementing ERP or CFO is morally and
professionally not ready for such a project, a company can start working with what it possesses,
trying to make the most of it, improving the system in small steps, fixing the results. The
professional bar will grow, as well as the level of company management and desire to move to a
higher level. In time it can be determined and understood when the company and its CFO are
ready for more complex and responsible decisions (Gurinovich, 2016).

I conclude this research by stating that it was found enough evidence to uphold the opening
statement: “Financial Manager (Financial Director, Accountant) is effective as a Project
Manager for automating the company's processes”.

III. Research Method

1. Research Design

10
11 Research Report

Research design is the framework of research methods and techniques chosen by a

researcher (Bhat, 2019).

The purpose of this research is to obtain high-quality internal financial reports of a commercial
enterprise by automating processes.

With the help of scientific research methods, we will collect and analyze the information about
the features that must be considered before implementing special measures and techniques.
Then, we are going to develop a plan for further steps on the path to the designated goal; as we
implement the necessary measures and techniques, we will monitor and analyze the results.
Finally, we will summarize our experiment. These actions are also considered as an integral part
of the company's sustainability improvement process.

Based on the purpose of our study we can assume that the research is mostly Qualitative
(Inductive approach). Qualitative research methods are aimed at getting the most complete and
detailed information about the object of the study, in this case - the company's internal financial
reporting - its forms, content, and ways of generation. The qualitative methods do not focus on
statistical estimates and measurements, but are based on the understanding and interpretation of
empirical data. In the research we are going to set up an experiment to automate certain
processes. It is expected that not only will the quality of internal reporting significantly improve,
but also the role of the accountant will undergo a revision: in addition to mechanical and control
functions, he or she will be assumed to make analysis of the company's work and provide
recommendations for decision-makers.

The type of research design is Exploratory (aims to explore, wants surface key issuers, forms
basis for further research). We will explore the capability of the 1C accounting software and try
to find the best solutions for its application to attain our goal.

The category of research design is a Case Study, which means that our research is limited - we
will focus on one organization.

2. Sample

11
12 Research Report
In research terms a sample is a group of people, objects, or items that are taken from a
larger population for measurement (Fleetwood, 2019).

Based on the strategy and specifics of our research, we use Purposive (judgmental) type of Non-
probability sampling, thus, the Probability sampling is not appropriate, because it implies
random selection.

Non-probability Sampling (Purposive or Judgmental type) - subjective sampling method:

researchers select samples based solely on the knowledge and authority of the researcher.
In other words, researchers only select the people they consider appropriate to participate
in the study (Fleetwood, 2019).

Then, we narrowed the Purposive sampling to Expert selection as a type of it (Crossman, 2020),
because we are interested in the opinion of professional experts - namely, employees of
Barenbrug Russia (9 people), top management of Barenbrug Group Netherlands (2 people),
financial managers (CFO, accountants) of the other trade international companies (4 people), and
consultants of IT service companies (3 people).

3. Data Collection Instrument

Data-collection instruments are the tools used by researchers to actually collect data in the
research process (Ngulube, P. 2019).

For Data collection we used the following techniques: Observation (acting as a complete
participant), Interviewing (Semi-structured and Unstructured type), and Reporting . We excluded
Focus Groups method, due to the complexity of its organization and Surveys – due to highly
specialized object (financial reporting of a particular company).

Observation is a data collection method by which information on a phenomenon is gathered

through monitoring (Ngulube, P. 2019).We used the direct observation as well as check-lists in
order to trace changes in the dynamics.

In the course of our study, we monitored the company's business processes – the number of
employees, the functions they perform, what software products are installed in the company and
how they are used; in what manner information is exchanged between departments, how much
time the accountant and logisticians spend on processing data on a daily basis, how seasonality
affects employee workload, other issues.

12
13 Research Report
An Interview is a face-to-face conversation between two individuals with the sole purpose of
collecting relevant information to satisfy a research purpose (Ngulube, P. 2019). We used Semi-
Structured (open-ended questions, allowing for a discussion with the interviewee rather than a
straightforward question and answer format) and Unstructured type of the interview (in-depth
interview that allows the researcher to collect a wide range of information with a purpose). Both
types of interviews were fairly productive, but semi-structured interviews were more
representative for understanding the issues related to the main subject of our study. Besides face-
to-face interviews, we used skype interviews, telephone interviews and writing by mail.

As a result of our interviews, we received answers to the research questions mentioned earlier in
our work, namely: forms and content of internal financial reports as well as deadlines for their
performance; the master data structure and data processing methods; potential of ready-made 1C
solutions in terms of generating the necessary information and reports; duplication of the same
functions by the company's employees and the possibility of their exclusion.

Data Reporting is the process of gathering and submitting data to be further subjected to
analysis; we used this method to fix the results of interviews and observations.

4. Data collection procedure

Data collection is defined as the procedure of collecting, measuring and analyzing accurate
insights for research using standard validated techniques (Bhat, 2019).

Since the researcher conducted the study as a direct participant, the results were obtained
naturally, through performing the functions of the company's accountant. However, to set up an
experiment - namely, digitization a number of processes in order to obtain financial statements
automatically, first of all the researcher had to enlist the support of the General Director and
CFO, as well as show the necessary leadership and communication skills in order to avoid
obstacles in the process of working on the project.

Date collection procedure is characterized by the following principles: writing great questions
for data collection; avoid loaded or leading words or questions; avoid misplaced questions and
the use of confusing/unfamiliar words; never force questions; avoid the use of long questions -
open-ended questions are the shortest and easiest to answer.

Below I will consider the main points of data collection procedure and set questions.

13
14 Research Report

Stage of Data Collection Sample Group Questions

Procedure
Observation Barenbrug employees How many employees work in the
(9 people) company? Who works in the software and
how the software is used? What are
employees’ functions (processes)? Do they
overlap each other? If so, in what ways
(dabble functions)? How long does it take
for accountants and logisticians to process
documents daily? How many documents
do they process on a monthly basis? How
does seasonality affect the workload? How
automation would affect their work?
Interview Former accountant, What are the forms, composition (content)
CFO, General Director and deadlines of reporting? Would you like
to change (improve) the form and content
of reports? If so, how? What part of the
reporting is outsourced? Why? For what
reason the reporting was not automated?
Financial managers of Do you think automation of processes is
similar trade necessary for getting adequate reporting
(yes, no, why not, why yes)? What is your
organizations (4
experience with automation (explain in
people) detail)? Did the result justify the resources
(money, time) spent on automation? What
else would you like to change in terms of
process automation?
IT specialists (3 What is your experience with automation
people) of trade international companies (explain
in detail)? What 1C modules are most
popular and effective for such companies?
What solutions could you propose in the
case of Barenbrug? What are the
approximate terms and cost estimate for
automating Barenbrug processes?
Reporting (tracing) Recording the results of observations and
interviews, as well as changes occurring in
real time. Primary and Secondary data.

5. Planned data analysis

14
15 Research Report
Data analysis is how researchers go from a mass of data to meaningful insights. Data
analysis is perhaps the most important component of research. Weak analysis produces
inaccurate results that not only hamper the authenticity of the research but also make the
findings unusable (Bhatia, 2020).

In qualitative research there is no clear distinction between the data preparation and data analysis
stage, therefore analysis often begins as soon as the data is available. Preparation for data
analysis includes the following steps: getting familiar with the data (interviews, observation);
revisiting research objectives (ways of getting internal qualitative reporting); developing a
framework (automated internal financial reporting – pros and cons); identifying patterns and
connections (inferences) - see appendix 1.

For the research we have chosen Narrative analysis methods and Grounded theory. A narrative
analysis is a method for interpreting stories or narratives in order to address a research question;
it focuses on how elements are sequenced. For example, besides employees and top management
of Barenbrug, we interviewed the chief accountants and the CFOs of some trade enterprises.
Thus, one accountant only slightly changed the existing system and implemented located
warehouse on its base; after all, the company switched to outsourcing, reducing the cost of
accounting several times. Another accountant acquired expensive ERP software; eventually,
significant funds were spent on programmers and consultants, as well as on employee training,
but the expected result is still very far away. However, all experts agree that to obtain high-
quality reporting, steps towards process automation are necessary.

Grounded theory involves grounding the analysis in the experience that provides the data,
whether this originates from interviews, participant observation, or other method (Silverman,
2004). Based on suggestions from IT consultant and researcher, Barenbrug has installed the new
ERP system (1C Complex Automation). How the new program performed and how the
implementation of it affected the quality of reporting we will analyze using the method of
Grounded theory.

6. Research ethics

It is very important for researchers to learn how to interpret, evaluate, and apply different
research rules, as well as to make decisions and act ethically in different situations. The vast
majority of decisions are related to the direct application of ethical standards.

15
16 Research Report
The researcher should act in accordance with the following ethical principles that various codes
address: honesty in reporting data, results, methods and procedures; objectivity; keeping
promises and agreements; respect to Intellectual Property; confidentiality; following relevant
laws and policies, etc. (Resnik, D. 2015).
When conducting interviews and analyzing internal documents of the company, we followed the
rule of confidentiality and personal information protection, so names of some participants,
company product names, as well as financial data of reports may be changed. We also tried to
minimize the inconvenience associated with certain procedures by choosing the best time to
collect data.

16
17 Research Report

IV. Planning

* Receiving support from senior management and key stakeholders, this group includes General
Director of Barenbrug Russia, CFO of Barenbrug Group, and Manager of the Barenbrug Group
East European cluster.

* Select the experts to be consulted and the employee who will be responsible for all major
decisions related to the data collection process, such as design, logistics, coordination, and
Finance.

* Identify the logistics, resources, technologies, and personnel needed to develop and implement
the research project.

* Foresee and address key stakeholder issues and issues related to the project.

* Striving for flexibility that allows researcher to make changes without much cost or
inconvenience.

* Consider a test period or pilot phase to improve and change data collection methods as needed.

17
18 Research Report

V. Bibliography

Achuthan, N. (2019, January). The Complete Guide to Business Process

Automation.Kissflow.com.

Retrieved from: https://kissflow.com/bpm/business-process-automation/reasons-why-you-

automate-your-business-process/

Bhat, A. (2019). Research design: definition, characteristics and types. Questionpro. com.

Retrieved from: https://www.questionpro.com/blog/research-design/

Bhatia, M. (2018, September). Your Guide to Qualitative and Quantitative Data Analysis
Methods. Humansofdata.atlan.com. Retrieved from:

https://humansofdata.atlan.com/2018/09/qualitative-quantitative-data-analysis-methods/

Crossman, A. (2020, March). Understanding Purposive Sampling. An Overview of the Method

and Its Applications. Thoughtco.com. Retrieved from:
https://www.thoughtco.com/purposive-sampling-3026727

Estuate (2018, March). Why Automation? 5 Reasons to Automate your Business Processes.
Estuate.com. Retrieved from: https://www.estuate.com/company/blog/content/why-automation-
5-reasons-automate-your-business-processes

Fleetwood, D (2019). Non-probability sampling: definition, types, examples and advantages.

Questionpro. com. Retrieved from: https://www.questionpro.com/blog/non-probability-sampling/

Gurinovich, N. (2017) I do it myself - Finance Director in the role of project manager. Cfo.by.
Retrieved from https://www.cfo.by/ya-sam-finansovyj-direktor-i-avtomatizatsiya/

Lydon, B. (2015, September). Automation professionals’ business role. Automation.com.

Retrieved from https://www.automation.com/automation-news/article/automation-professionals-
business-role-1

Morehouse, L. (2018, February). The accountant’s guide to AI, cloud software and the robot
revolution. Accountingtoday.com. Retrieved from:
https://www.accountingtoday.com/opinion/the-accountants-guide-to-artificial-intelligence-cloud-
software-and-the-robot-revolution

18
19 Research Report
Ngulube, P.  (2019) Handbook of Research on Connecting Research Methods for Information
Science Research (University of South Africa, South Africa) Retrieved from:

https://www.igi-global.com/book/handbook-research-connecting-research-methods/233142

Resnik, B.D. (2015, December). What is ethics in Research? Why is it important? Niehs.nih.gov.
Retrieved from: https://www.niehs.nih.gov/research/resources/bioethics/whatis/index.cfm

Silverman, D. (2001), Interpreting Qualitative Data: Methods for Analyzing: Talk, Text and
Interaction, Sage Publications, Thousand Oaks, CA. Retrieved from:

https://www.emeraldgrouppublishing.com/archived/research/guides/methods/qualitative.htm

Vasonskis, E. (2016, March). Six steps towards the successful automation of company processes.
Doclogix.com. Retrieved from: https://www.doclogix.com/six-steps-towards-successful-
automation-company-processes/

19
20 Research Report

VI. Appendix

Appendix 1 (Bhatia, 2020)

20