No. 10 (online first ) (2026): Управленческий учет

Economic theory, management and other research

• INSTRUMENT, TOOLKIT AND CONFIGURATION IN TRUST MANAGEMENT OF FAMILY AND PERSONAL ASSETS: CONCEPTUAL FOUNDATIONS

  Artyom Alekseevich Vodiannikov

  5-13

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• INNOVATIVE MODEL FOR ASSESSING ESG RISKS IN ECONOMIC DEVELOPMENT

  Elena Borisovna Goncharova, Yu.V. Lebedeva, N.G. Neumoina , Il'ya Viktorovich Korolev , Mariya Sergeevna Goncharova

  14-25

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• FEATURES OF CONDUCTING FINANCIAL INVESTIGATIONS IN PHARMACEUTICAL COMPANIES

  A.Y. Smakouz, Elena Ivanovna Zatsarinnaya

  26-33

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• ACCOUNTING AND TAX ACCOUNTING OF LABOR COSTS: REGULATORY REGULATION

  A.Kh. Ibragimova

  34-41

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• OVERVIEW OF 1C SOLUTIONS FOR DOCUMENT MANAGEMENT: ARCHITECTURE, FUNCTIONALITY, AND APPLICABILITY FOR MANAGEMENT COMPANIES

  A.V. Ivanov, E.I. Baldina

  42-51

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• BUSINESS PLANNING AS A TOOL FOR RISK MANAGEMENT IN CONDITIONS OF MACROECONOMIC INSTABILITY

  Aleksandr Nikolaevich Khatsenko, Svetlana Nikolaevna Kirillova

  52-57

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• THE ECONOMIC CONTRIBUTION OF THE LABOR ACTIVITY OF FOREIGN CITIZENS TO THE BUDGET OF ST. PETERSBURG‑ST. PETERSBURG: ASSESSMENT OF DIRECT TAX REVENUES IN 2024

  Nikita Aleksandrovich Kiselev

  58-63

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• EVOLUTION OF MANAGEMENT ACCOUNTING ARCHITECTURE IN AGRICULTURAL ORGANIZATIONS: THE IMPACT OF DIGITAL MATURITY AND STAFF COMPETENCIES ON THE EFFICIENCY OF THE ACCOUNTING SYSTEM

  Svetlana Anatol'evna Novoselova , Tat'yana Aleksandrovna Lysova , Lyudmila Anatol'evna Sleptsova , Ekaterina Vasil'evna Serova

  64-71

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• ASSESSMENT OF RETAIL SERVICES QUALITY

  Denis Ivanovich Bazhenov, I.A. Manakova, E.N. Savchik

  72-80

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• THE IMPACT OF REDOMICILATION ON THE ORGANIZATION'S COMPLIANCE SYSTEM

  А.A. Sidorenko, Elena Ivanovna Zatsarinnaya

  81-88

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• AN ECOSYSTEM APPROACH TO EXAMINING THE TRINITY OF «TECHNICAL UNIVERSITY – BUSINESS COMMUNITY – STATE»

  I.Y. Verchagina, Alena Grigor'evna Chupryakova

  89-94

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• MAIN DIRECTIONS OF DEVELOPMENT OF CASHLESS PAYMENTS AND THEIR ASSESSMENT

  Oksana Dmitrievna Zhilan, Andrej Alekseevich Agapitov

  95-103

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