, Saint Petersburg State University of Architecture and Civil Engineering (Russian Federation)
Paba Santiago, Stephany , Universidad Francisco de Paula Santander Ocaña, Colombia
Padilla Velásquez, Armando José, Estudiante 5to año carrera economía UNAN-Managua
Panasenko, Svetlana, Plekhanov Russian University of Economics, Russia
Panchenko, Hanna , Educational and Scientific Institute of Public Service and Management, National University "Odesa Polytechnic", Odesa, Ukraine
Pankina, Tatyana, Plekhanov Russian University of Economics, Russia
Parra Alvernia, Jorge Adid , Universidad Francisco de Paula Santander Ocaña, Colombia,
Paternina Barros, Andrea Carolina, Universidad del Norte – Colombia
Pathak, Disha , Symbiosis Center for Management Studies-Hyderabad, Symbiosis International (Deemed University), Lavale, Mulshi, Pune, Maharashtra 412115, Índia
Peña Calderón, Shiela Patricia, Estudiant carrera de Economía Agrícola, UNAN-Managua
Peña Morales, Marco Aurelio, Programa MASTEPD
Peñaranda , Marta Milena , Universidad Francisco de Paula Santander Ocaña, Colombia
Peñaranda Peñaranda, Marta Milena , Grupo de investigación GIDSE, Universidad Francisco de Paula Santander Ocaña, Colombia
, State Fiscal Service in Dnipropetrovsk Region, Ukraine
Pérez Altamirano, Silke, Universidad Nacional Autónoma de Nicaragua, Managua
Pérez Contreras, Rocío, Universidad Francisco de Paula Santander Ocaña, Colombia
Pérez Espinoza, Andrea Michelle , Analista Politico y estudiante de la UNAN - Managua, Nicaragua.
Petrina, Olga, State University of Management, Russia
Petrova, Olga, Financial University under the Government of the Russian Federation, Russia
Petrovych, Volodymyr , National Transport University, Kyiv Ukraine
, Vladivostok State University Of Economics And Service
, Russian State University of Tourism and Service, Moscow, Russia
Podmeshalska, Yuliia, Department of Accounting, Analysis, Taxation and Audit, Engineering Institute of Zaporizhzhia National University, Zaporizhzhia, Ukraine
Pomares Calero, Martin, Universidad Nacional Autónoma de Nicaragua Managua
Ponomarova, Nataliia , PhD in Economics, Assistant Professor, Department of Accounting, Audit and Taxation, Faculty of Economics and Management, Khmelnytskyi National University, Khmelnytskyi National University, Khmelnytskyi, Ukraine

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