1. Faculty of Media Communications and Entrepreneurship, Ukrainian Academy of Printing, Lviv, Ukraine
2. Department of Finance, Accounting and Taxation, Classic Private University, Zaporizhia, Ukraine
3. Department of Accounting and Taxation, Ternopil National Economic University, Ternopil, Ukraine
4. Department of Account, Taxation and Financial and Economic Safety, Dnipro State Agrarian and Economic University, Dnipro, Ukraine
5. Department of Insurance, Banking and Risk Management, Kyiv Cooperative Institute of Business and Law, Kyiv, Ukraine