V. Govdya V, E. Ordynskaya M, A. Velichko K, K. Tochieva L, V. Olisaeva A. Problems and prospects of management accounting improvement for innovation and investment activities in agricultural enterprises. RSAN. 2020;1(41). Accessed July 24, 2026. https://revista.sangregorio.edu.ec/index.php/REVISTASANGREGORIO/article/view/1483