JEL Classification: M41, L85, C81. DOI: https://doi.org/10.31521/modecon.V51(2025)-06 Voloshchuk Lidiia, Doctor of Economic Sciences, Professor, Head of the Department of Accounting, Analysis and Audit, Odessа Polytechnic National University, Odesa, Ukraine ORCID ID: 0000-0002-9692-7438 e-mail: voloschuk@op.edu.ua Dubinina Maryna, Doctor of Sciences in Economics, Professor, Head of Department of Accounting and Taxation, Mykolayiv National Agrarian University, Mykolayiv, UkraineRead more