%0 Journal Article %T HISTORY OF THE DEVELOPMENT OF MANAGEMENT ACCOUNTING IN RUSSIA: FROM THE APPEARANCE TO THE PRESENT %A Shumilina, V.E. %A Senin, N.E. %K International Financial Reporting Standards, Automated System of Scheduled Calculations, Russian Accounting Standards, economic model, Management Accounting %J Science & World %D 2023 %N 2023 %P 4 %I LLC "Perspektiva"