M. A. Altynbekov
Esil University
Kazakhstan

Miyatbek Altynbekov – PhD, Associate Professor of the department of “Accounting and audit”, Esil University.

Astana

T. K. Bekzhanova
Esil University
Kazakhstan

Toty Bekzhanova – corresponding author, candidate of economic sciences, acting Professor of the department of “Accounting and audit”, Esil University.

Astana

A. M. Bakirbekova
Kh. Dosmukhamedov Atyrau University
Kazakhstan

Aigul Bakirbekova – candidate of Economic Sciences, Associate Professor of the Department of “Economic”, Kh. Dosmukhamedov Atyrau University.

Atyrau

S. S. Ydyrys
International University of Tourism and Hospitality
Kazakhstan

Serikbay Ydyrys - Doctor of Economic Sciences, Professor of the “School of Hospitality”, International University of Tourism and Hospitality.

Turkestan