<?xml version="1.0" encoding="ISO-8859-1"?><article xmlns:mml="http://www.w3.org/1998/Math/MathML" xmlns:xlink="http://www.w3.org/1999/xlink" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance">
<front>
<journal-meta>
<journal-id>2218-3620</journal-id>
<journal-title><![CDATA[Revista Universidad y Sociedad]]></journal-title>
<abbrev-journal-title><![CDATA[Universidad y Sociedad]]></abbrev-journal-title>
<issn>2218-3620</issn>
<publisher>
<publisher-name><![CDATA[Editorial "Universo Sur"]]></publisher-name>
</publisher>
</journal-meta>
<article-meta>
<article-id>S2218-36202020000600147</article-id>
<title-group>
<article-title xml:lang="en"><![CDATA[Teaching anti-crisis management accounting as a factor in ensuring sustainable economic development of enterprises in the context of cyclical processes in the economy]]></article-title>
<article-title xml:lang="es"><![CDATA[La enseñanza de la gestión anticrisis la contabilidad como factor para garantizar el desarrollo económico sostenible de las empresas en el contexto de los procesos cíclicos en la economía]]></article-title>
</title-group>
<contrib-group>
<contrib contrib-type="author">
<name>
<surname><![CDATA[Dubinina]]></surname>
<given-names><![CDATA[Maria Aleksandrovna]]></given-names>
</name>
<xref ref-type="aff" rid="Aff"/>
</contrib>
<contrib contrib-type="author">
<name>
<surname><![CDATA[Olisaeva]]></surname>
<given-names><![CDATA[Alisa Vassilievna]]></given-names>
</name>
<xref ref-type="aff" rid="Aff"/>
</contrib>
<contrib contrib-type="author">
<name>
<surname><![CDATA[Morozkina]]></surname>
<given-names><![CDATA[Svetlana Sergeevna]]></given-names>
</name>
<xref ref-type="aff" rid="Aff"/>
</contrib>
<contrib contrib-type="author">
<name>
<surname><![CDATA[Tochieva]]></surname>
<given-names><![CDATA[Lida Kureishovna]]></given-names>
</name>
<xref ref-type="aff" rid="Aff"/>
</contrib>
<contrib contrib-type="author">
<name>
<surname><![CDATA[Molamusov]]></surname>
<given-names><![CDATA[Zalim Khashauovich]]></given-names>
</name>
<xref ref-type="aff" rid="Aff"/>
</contrib>
</contrib-group>
<aff id="Af1">
<institution><![CDATA[,Federal State Budget Educational Institution of Higher Education Russian Economic University named after G.V. Plekhanov  ]]></institution>
<addr-line><![CDATA[ ]]></addr-line>
<country>Russian Federation</country>
</aff>
<aff id="Af2">
<institution><![CDATA[,Federal State Budget Educational Institution of Higher Education North-Ossetian State University named after KL Khetagurov ]]></institution>
<addr-line><![CDATA[ ]]></addr-line>
<country>Russian Federation</country>
</aff>
<aff id="Af3">
<institution><![CDATA[,Federal State Budget Educational Institution of Higher Education Kuban State Agrarian University named after I.T. Trubilin ]]></institution>
<addr-line><![CDATA[ ]]></addr-line>
<country>Russian Federation</country>
</aff>
<aff id="Af4">
<institution><![CDATA[,Federal State Budget Educational Institution of Higher Education Ingush State University ]]></institution>
<addr-line><![CDATA[ ]]></addr-line>
<country>Russian Federation</country>
</aff>
<pub-date pub-type="pub">
<day>00</day>
<month>12</month>
<year>2020</year>
</pub-date>
<pub-date pub-type="epub">
<day>00</day>
<month>12</month>
<year>2020</year>
</pub-date>
<volume>12</volume>
<numero>6</numero>
<fpage>147</fpage>
<lpage>152</lpage>
<copyright-statement/>
<copyright-year/>
<self-uri xlink:href="http://scielo.sld.cu/scielo.php?script=sci_arttext&amp;pid=S2218-36202020000600147&amp;lng=en&amp;nrm=iso"></self-uri><self-uri xlink:href="http://scielo.sld.cu/scielo.php?script=sci_abstract&amp;pid=S2218-36202020000600147&amp;lng=en&amp;nrm=iso"></self-uri><self-uri xlink:href="http://scielo.sld.cu/scielo.php?script=sci_pdf&amp;pid=S2218-36202020000600147&amp;lng=en&amp;nrm=iso"></self-uri><abstract abstract-type="short" xml:lang="en"><p><![CDATA[ABSTRACT The article starts from the understanding that the cyclical nature of economic development not only determines the crisis phenomena as the basic regularity of the functioning of socio-ecological and economic systems, but also establishes the vector of concentration of efforts to the main environmental factors, which acts as the main carrier of instability in global economic processes. The need for a detailed study of the influence of environmental factors on the operation of companies and the mechanism of development and managerial decision-making is extremely relevant in the conditions of a depressive state and a total decrease in production. It is clear that any economic environment, be it a crisis or economic growth situation, needs completely different principles and tools for the strategic management of business entities. This makes it necessary to continue developing the methodology of development sustainability and, in our case, management accounting in the unstable environment. The circumstances discussed above indicate the existence of serious contradictions between the degree of development of effective management accounting technologies and tools, on the one hand, and the imperfection of their content for use in crisis conditions in business management, on the other.]]></p></abstract>
<abstract abstract-type="short" xml:lang="es"><p><![CDATA[RESUMEN En el artículo se parte del entendimiento de que el carácter cíclico del desarrollo económico no solo determina los fenómenos de crisis como la regularidad básica del funcionamiento de los sistemas socioecológicos y económicos, sino que también establece el vector de concentración de esfuerzos a los principales factores ambientales. , que actúa como principal portador de inestabilidad de los procesos económicos globales. La necesidad de un estudio detallado de la influencia de los factores ambientales en el funcionamiento de las empresas y el mecanismo de desarrollo y toma de decisiones gerenciales es extremadamente relevante en las condiciones de un estado depresivo y una disminución total de la producción. Está claro que todo entorno económico, ya sea una situación de crisis o de crecimiento económico, necesita principios y herramientas completamente diferentes para la gestión estratégica de las entidades comerciales. Esto hace necesario seguir elaborando la metodología de la sostenibilidad del desarrollo y, en nuestro caso, la contabilidad de gestión en el entorno inestable. Las circunstancias discutidas anteriormente indican la existencia de serias contradicciones entre el grado de desarrollo de tecnologías y herramientas eficaces de contabilidad de gestión, por un lado, y la imperfección de su contenido para su uso en condiciones de crisis en la gestión empresarial, por otro.]]></p></abstract>
<kwd-group>
<kwd lng="en"><![CDATA[Economic crises]]></kwd>
<kwd lng="en"><![CDATA[teaching methods of management]]></kwd>
<kwd lng="en"><![CDATA[teaching the methods of accounting and analytical support for management]]></kwd>
<kwd lng="en"><![CDATA[strategic management, sustainable development]]></kwd>
<kwd lng="es"><![CDATA[crisis económicas]]></kwd>
<kwd lng="es"><![CDATA[enseñanza de métodos de gestión]]></kwd>
<kwd lng="es"><![CDATA[enseñanza de los métodos de contabilidad y apoyo analítico para la gestión]]></kwd>
<kwd lng="es"><![CDATA[gestión estratégica]]></kwd>
<kwd lng="es"><![CDATA[desarrollo sostenible]]></kwd>
</kwd-group>
</article-meta>
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