@article{Orlova2026evolution,
author={Orlova, E.A. and Sokhabeeva, V.D.},
title={EVOLUTION OF ACCOUNTING: FROM A FISCAL CONTROL TOOL TO A STRATEGIC DECISION-MAKING SYSTEM},
journal={Russian Journal of Management},
publisher={Publishing Center RIOR},
year={2026},
pages={82-89},
volume={14},
issue={4},
}