TY JOUR TI METHODOLOGICAL ASPECTS OF INTERNAL CONTROL OF ACCOUNTS RECEIVABLE IN ECONOMIC ENTITIES OF THE TOURISM INDUSTRY KW tourism industry KW internal control KW accounts receivable KW determinants KW financial stability KW settlements KW counterparties KW monitoring system KW credit risks. JO Russian Journal of Management AU Orlova, E.A. PY 2026 IS 14 PB Publishing Center RIOR