O. G. Smeshko
St. Petersburg University of Management Technologies and Economics
Russian Federation

Oleg G. Smeshko, D.Sc. in Economics, Associate Professor, rector, 

44A, Lermontovskiy Ave., St. Petersburg 190020.

R. Kh. Ilyasov
Kadyrov Chechen State University
Russian Federation

Ruslan Kh. Ilyasov, D.Sc. in Economics, Associate Professor, Head of the Department of Accounting, Analysis and Audit in the Digital Economy,

32, Sheripova st., Grozny, 364024.

V. A. Plotnikov
St. Petersburg State University of Economics; St. Petersburg University of Management Technologies and Economics
Russian Federation

Vladimir A. Plotnikov, D.Sc. in Economics, Professor, Professor at the Department of General Economic Theory and the History of Economic Thought; Chief researcher,

30-32, emb. Griboedov Canal, St. Petersburg 191023;

44A, Lermontovskiy Ave., St. Petersburg 190020.