JEL Classification: E42; E44; G15 DOI: https://doi.org/10.31521/modecon.V35(2022)-23 Yarovyi K. O., candidate of pedagogical sciences, associate professor, at the department of accounting and auditing, Donbass State Teachers Training University, Slavyansk, Ukraine ORCID ID: 0000-0001-5516-9450 e-mail: yarovoy_k_a@ukr.net Martynenko O. V., Senior Lecturer, Department of Accounting and Auditing, Donbass State Pedagogical University, Slovyansk, Ukraine ORCID ID: 0000-0002-6953-0259 e-mail: Elenamartynenko1975@gmail.com ShnurkoRead more