00679naa#a2200181#i#450# EN\INFRA-M\bibl\97087 20260112194928.1 2306-627X 20250327b2025####ek#y0engy0150####ca RU Factors for Implementing Strategic Management Accounting in Organizations Based on the Precautionary Principle Journal article Moscow INFRA-M Academic Publishing LLC. 2025 7 с. Journal article local Бухгалтерия. Системы бухгалтерии. Бухгалтерские операции. 657.1 Chan Phuong Thinh Morozova T. V. zh-szf.ru