Andrii Y. Buriachenko, Tetiana V. Zhyber, Tetiana Paientko, Finance Faculty, Kyiv National Economics University, Ukraine
This article was edited by Guest Editors: Justyna Dobroszek University of Lodz, Poland Rafael Heinzelmann University of Agder, Norway Przemysław Kabalski University of Lodz, Poland
as part of the Special Call “Managerial accounting: state-of-the-art and research perspectives in Central and Eastern European countries“