E. L. Gulkova
State University of Management
Russian Federation

Elena L. Gulkova - Cand. Sci. (Econ.), Assoc. Prof. at the Accounting, Audit and Taxation Department 

 Moscow 

M. V. Karp
State University of Management
Russian Federation

Marina V. Karp - Dr. Sci. (Econ.), Head of the Accounting, Audit and Taxation Department 

 Moscow 

M. V. Tipalina
State University of Management
Russian Federation

Mariya V. Tipalina - Cand. Sci. (Econ.), Assoc. Prof. at the Accounting, Audit and Taxation Department 

 Moscow