1. Ternopil I. Puluj National Technical University,Department of Accounting and Audit,Ternopil,Ukraine
2. West Ukrainian National University,Department of Computer Science,Ternopil,Ukraine
3. Wroclaw University of Economics and Business,Department of Accounting, Reporting and Financial Analysis,Wroclaw,Poland
4. West Ukrainian National University,Department of Accounting, Economic and Legal Support for Agroindustrial Business,Ternopil,Ukraine