THE INSTITUTE OF ACCOUNTING, CONTROL AND ANALYSIS
IN THE GLOBALIZATION CIRCUMSTANCES

Editor in Chief

Ruslan Brukhanskyi
Dr.Sc. (Econ.), Professor (Ukraine), Ternopil National Economic University

Associate Editor

Nataliia Semenyshena
Ph.D., Assoc. Prof. (Ukraine), State Agrarian and Engineering University in Podilya

Managing Editor

Andriy Sava
Dr.Sc. (Econ.), Senior Researcher (Ukraine), Scientific Club «SOPHUS»

Editorial Board

Nizar Alsharari
Dr.Sc., Professor of Accounting (UAE), University of Durham

Boyan Durankev
Ph.D., Professor (Bulgaria), University of National and World Economy

Zenovii-Mykhailo Zadorozhnyi
Dr.Sc. (Econ.), Professor (Ukraine), Ternopil National Economic University

Volodymyr Ivanyshyn
Dr.Sc. (Econ.), Professor (Ukraine), State Agrarian and Engineering University in Podilya

Tariq Ismail
Dr.Sc. (Econ.), Professor of Accounting (Egypt, Saudi Arabia), Cairo University

Gökhan Özer
Dr.Sc. (Econ.), Professor (Turkey), Gebze Technical University

Dmitriy Pankov
Dr.Sc. (Econ.), Professor (Belarus), Belarus State Economic University

Dmitriy Parmakli
Dr.Sc. (Econ.), Professor (Moldova), Comrat State University

Myhajlo Pushkar
Dr.Sc. (Econ.), Professor (Ukraine), Ternopil National Economic University

Paulo Cesar Chagas Rodrigues
Dr.Sc. (Econ.)., Professor (Brazil), Federal Institute of Education, Science and Technology of São Paulo

Victioria Rozheliuk
Dr.Sc. (Econ.), Professor (Ukraine), Ternopil National Economic University

Zaneta Simanaviciene
Dr.Sc. (Econ.) Professor (Lithuania), Kaunas University of Technology

Marko Timchev
Ph.D., Associate Professor (Bulgaria), University of National and World Economy

Nadia Khorunzhak
Dr.Sc. (Econ.), Professor (Ukraine), Ternopil National Economic University

Khaled Hussainey
Dr.Sc. (Econ.), Professor of Accounting (United Kingdom), University of Portsmouth

Borys Yazliuk
Dr.Sc. (Econ.), Professor (Ukraine), Ternopil National Economic University