%0 Journal Article
%T EVOLUTION OF ACCOUNTING: FROM A FISCAL CONTROL TOOL TO A STRATEGIC DECISION-MAKING SYSTEM
%A Orlova, E.A.
%A Sokhabeeva, V.D.
%K evolution of accounting, fiscal control, strategic decisions, management accounting, transformation of functions
%J Russian Journal of Management
%D 2026
%N 14
%P 7
%I Publishing Center RIOR