1. Department of Finance, Accounting and Taxation, Dmytro Motornyi Tavria State Agrotechnological University, Zaporizhzhya, Ukraine
2. Department of Accounting and Taxation, Bila Tserkva National Agrarian University, Bila Tserkva, Ukraine
3. Department of Economics and Business, Dmytro Motornyi Tavria State Agrotechnological University, Zaporizhzhia, Ukraine
4. Nizhyn Agrotechnical Institute, National University of Life and Environmental Science of Ukraine, Nizhyn, Ukraine