JEL Classification: D24; M41. DOI: https://doi.org/10.31521/modecon.V10(2018)-14 Pylypenko Liubomyr, Doctor of Economics, Professor of Department of Accounting and Analysis, Lviv Polytechnic National University, Lviv, Ukraine ORCID ID: 0000-0003-4306-7531 e-mail: lpylypenko@ukr.net Tyvonchuk Olena, Candidate of Economic Sciences, Associate Professor of Department of Accounting and Analysis, Lviv Polytechnic National University, Lviv, Ukraine ORCID ID: 0000-0001-5524-6516 e-mail: patronk@meta.ua Conceptual andRead more