TY  JOUR
TI  The formation of accounting through historical stages
KW  the history of accounting development
KW  Luca Pacioli
KW  double entry
KW  accounting
KW  stages of development
KW  treatise
KW  digitalization
KW  automation
JO  Theoretical economics
AU  Subach, T.I.
PY  2025
IS  0
PB  Yaroslavl State Technical University