| Andrii Mokhnenko 
 E-mail address(es):   Institute of affiliation: Kherson State University Current position:  Professor at the Department of Finance, Accounting, and Entrepreneurship Doctor of Economics, Professor | Viktoriіa Petrenko 
 E-mail address:   Institute of affiliation: Kherson State University Current position:  Head of the Department of Finance, Accounting and Entrepreneurship Doctor of Economics, Associate Professor | Kateryna Melnykova 
 E-mail address:   
 Institute of affiliation: Kherson State University Current position:  Associate Professor at the Department of Finance, Accounting, and Entrepreneurship PhD in Economics | Vitalii Kovalev 
 E-mail address:   
 Institute of affiliation: Kherson State University Current position:  Associate Professor at the Department of Finance, Accounting, and Entrepreneurship PhD in Economics, Associate Professor |