%0 Journal Article %T Historical and evolutional analysis of the formation and development of management accounting as an independent science %A Bobryshev, A.N. %A Medvedeva, E.A. %K management accounting, history of management accounting, periodization of development of management accounting %J The Economy under Guard %D 2019 %N 2019 %P 4 %I Nizhny Novgorod Academy of the Ministry of the Interior of Russia