JEL Classification: D 24, Е 20, O 14. DOI: https://doi.org/10.31521/modecon.V19(2020)-02 Babinska Solomiia, Ph.D. in Economics, Assistant of Department of Accounting and Analysis, Lviv Polytechnic National University, Lviv, Ukraine ORCID ID: 0000-0001-6169-9407 e-mail: solomiia.y.babinska@lpnu.ua Boychuk Andriy, Ph.D. in Economics, Assistant of Department of Accounting and Analysis, Lviv Polytechnic National University, Lviv, Ukraine ORCID ID: 0000-0003-4558-6247 e-mail: andriy.b.boychuk@lpnu.ua InnovativeRead more