TY  JOUR
TI  EVOLUTION OF ACCOUNTING: FROM A FISCAL CONTROL TOOL TO A STRATEGIC DECISION-MAKING SYSTEM
KW  evolution of accounting
KW  fiscal control
KW  strategic decisions
KW  management accounting
KW  transformation of functions
JO  Russian Journal of Management
AU  Orlova, E.A.
AU  Sokhabeeva, V.D.
PY  2026
IS  14
PB  Publishing Center RIOR