Text: To help promote effective implementation of federal financial management reform, we studied the financial management practices and improvement efforts of nine leading public and private sector finance organizations to identify the success factors, practices, and outcomes associated with worldclass financial management.
Entailment: In order to promote an implementation of federal financial management reform, we educated ourselves on financial management practices and improvement efforts of over five leading public and private sector finance organizations.
Contradiction: We really should have studied financial management practices before implementing the federal financial management reform.