%0 Journal Article %T Factors for Implementing Strategic Management Accounting in Organizations Based on the Precautionary Principle %A Chan, P.. %A Morozova, T.V. %K strategic management accounting, precautionary principle, business strategy, information about competitors, adaptation to environmental change %J Scientific Research and Development. Economics of the Firm %D 2025 %N 14 %P 7 %I INFRA-M Academic Publishing LLC.