00562naa#a2200169#i#450# EN\RIOR\bibl\122996 20260526164146.2 2409-6024 20260430b2026####ek#y0engy0150####ca RU Development of the methodology of professional judgment of an accountant Journal article Moscow Publishing Center RIOR 2026 23 с. Journal article local Административные мероприятия. 334.025 Satalkina Elena Vladimirovna buildprod.ru