The leading organizations we studied made financial management improvement an entitywide priority by building a foundation of control and accountability that supports external reporting and performance management, providing clear strong executive leadership, and using training to change the organizational culture and engage line management.
The organizations did not make financial management improvements as their top priority. 
mnli hypothesis: The organizations did not make financial management improvements as their top priority.  premise: The leading organizations we studied made financial management improvement an entitywide priority by building a foundation of control and accountability that supports external reporting and performance management, providing clear strong executive leadership, and using training to change the organizational culture and engage line management.