T. Yu. Serebryakova
Russian University of Cooperation
Russian Federation

Tat’yana Yu. Serebryakova — Dr. Sci. (Econ.), Professor, Head of the Department of Accounting, Chair of Cheboksary cooperative institute (branch)

Cheboksary

O. G. Gordeeva
Russian University of Cooperation
Russian Federation

Olga G. Gordeeva — Cand. Sci. (Econ.), Associate Professor, Department of accounting Chair of Cheboksary cooperative institute (branch)

Cheboksary

O. Yu. Kurtayeva
Russian University of Cooperation; RUDN-University
Russian Federation

Olga Yu. Kurtayeva — Leading Specialist of the Department of Science and Innovation Policy of RUDNUniversity, Moscow, Russia; Postgraduate of the Department of Accounting, Cheboksary cooperative institute (branch) of Russian University of Cooperation

Cheboksary, Moscow