Natalia V. GORODNOVA 1, Elena G. SHABLOVA 1, Dmitry L. SKIPIN 2, Anastasiya A. PESHKOVA 3 and Ivan S. ROZHENTSOV 1
1 Ural Federal University, Ekaterinburg, Russia
2 Tyumen Territorial Institute of Professional Accountants, Russia
3 Ural State University of Economics, Ekaterinburg, Russia