Department of Accounting and Taxation, Ternopil National Economic University, Ternopil, Ukraine, Department of Accounting and Audit, Odessa National Economic University, Odessa, Ukraine, Department of Accounting, Taxation and Audit, Zhytomyr National Agroecological University, Zhytomyr, Ukraine, Department of Accounting and Auditing, Lutsk National Technical, Lutsk, Ukraine, Department of Accounting and Taxation, Ternopil National Economic University, Ternopil, Ukraine and Department of Fundamental and Special Disciplines, Chortkiv Educational and Scientific Institute of Entrepreneurship and Business, Ternopil National Economic University, Chortkiv, Ukraine