E. A. Kirova
State University of Management
Russian Federation

Elena A. Kirova — Dr. Sci. (Econ.), Prof., Department of Accounting, Auditing and Taxation

Moscow

M. V. Karp
State University of Management
Russian Federation

Marina V. Karp — Dr. Sci. (Econ.), Prof., Head of the Department of Accounting, Auditing and Taxation

Moscow

L. S. Samodelko
State University of Management
Russian Federation

Lyudmila S. Samodelko — Cand. Sci. (Econ.), Assoc. Prof., Department of Accounting, Audit and Taxation

Moscow

A. V. Zakharova
State University of Management
Russian Federation

Alexandra V. Zakharova — Cand. Sci. (Econ.), Assoc. Prof., Department of Accounting, Audit and Taxation

Moscow