1. Kremenchuk Mykhailo Ostrohradskyi National University,Department of Accounting and Finance,Kremenchuk,Ukraine
2. Сentral Ukrainian National Technical University,Audit, Accounting and Taxation Department,Kropyvnytskyi,Ukraine
3. National Aviation University,Department of Professional Foreign Languages,Kyiv,Ukraine
4. Kremenchuk Mykhailo Ostrohradskyi National University,Department of Lingvodidactics and Journalism,Kremenchuk,Ukraine