TY JOUR TI MANAGEMENT ACCOUNTING: DETERMINING THE FACTOR OF COMPETITIVENESS AND COMPETITIVE ADVANTAGES KW management accounting KW business KW investments KW economic entity KW competitiveness KW competitive advantages JO Russian Journal of Management AU Ostaev, G.Y. AU Gogolev, I.M. AU Kondrat'ev, D.V. AU Zlobina, O.O. PY 2024 IS 12 PB Publishing Center RIOR