1. Central Ukrainian National Technical University,Audit, Accounting and Taxation Department,Kropyvnytskyi,Ukraine
2. Kremenchuk Mykhailo Ostrohradskyi National University,Department of Accounting and Finance,Kremenchuk,Ukraine
3. Kremenchuk Mykhailo Ostrohradskyi National University,Department of Lingvistic Didactics and Journalism,Kremenchuk,Ukraine