TY JOUR TI HISTORY OF THE DEVELOPMENT OF MANAGEMENT ACCOUNTING IN RUSSIA: FROM THE APPEARANCE TO THE PRESENT KW International Financial Reporting Standards KW Automated System of Scheduled Calculations KW Russian Accounting Standards KW economic model KW Management Accounting JO Science & World AU Shumilina, V.E. AU Senin, N.E. PY 2023 IS 2023 PB LLC "Perspektiva"