00543naa#a2200169#i#450# EN\RIOR\bibl\122353 20260524081605.7 2409-6024 20260523b2026####ek#y0engy0150####ca RU EVOLUTION OF ACCOUNTING: FROM A FISCAL CONTROL TOOL TO A STRATEGIC DECISION-MAKING SYSTEM Journal article Moscow Publishing Center RIOR 2026 7 с. Journal article local Orlova Ekaterina Anatol'evna Sokhabeeva Veronika Denisovna riorpub.com