1. Department of Entrepreneurship and Marketing, Institute of Economics and Management, Ivano-Frankivsk National Technical Oil and Gas University, 76019 Ivano-Frankivsk, Ukraine
2. SCIRE Foundation, 00867 Warsaw, Poland
3. Department of Accounting and Taxation, Interregional Academy of Personnel Management, 03039 Kyiv, Ukraine
4. Department of Banking and Insurance, National University of Life and Environmental Sciences of Ukraine, 03041 Kyiv, Ukraine
5. Department of Finance, Banking and Insurance, State Biotechnological University, 61002 Kharkiv, Ukraine