%0 Journal Article %T MANAGEMENT ACCOUNTING: DETERMINING THE FACTOR OF COMPETITIVENESS AND COMPETITIVE ADVANTAGES %A Ostaev, G.Y. %A Gogolev, I.M. %A Kondrat'ev, D.V. %A Zlobina, O.O. %K management accounting, business, investments, economic entity, competitiveness, competitive advantages %J Russian Journal of Management %D 2024 %N 12 %P 11 %I Publishing Center RIOR