%0 Journal Article %T METHODOLOGICAL ASPECTS OF INTERNAL CONTROL OF ACCOUNTS RECEIVABLE IN ECONOMIC ENTITIES OF THE TOURISM INDUSTRY %A Orlova, E.A. %K tourism industry, internal control, accounts receivable, determinants, financial stability, settlements, counterparties, monitoring system, credit risks. %J Russian Journal of Management %D 2026 %N 14 %P 11 %I Publishing Center RIOR