Accounting and control in the system of marketing and logistics support for Ukrainian wineries

Ideology of Sustainable Development and Sustainable Development Goals influence the transformation of business processes in the companies. Professional accountants are important part of this transformation. In this paper the role of accounting in Sustainable Development Goals achievement is discussed. Different approaches to structuring the role of professional accountants in Sustainable Development are investigated. Among them are types of roles that perform accountants, their professional functions, skills and competencies in the corporate environment. As the result a holistic vision of the role of accounting in sustainable development in the new economic conditions is provided.

In this present age of globalization, the logistics and transportation industry has become an integral part of most businesses/firms as it is aimed at ensuring the effective movement of people, distribution of goods and services from one location to another on time. Therefore, this paper aims to analyze the impact of COVID-19 on the logistics and transportation sectors. The qualitative research approach was adopted using analysis and synthesis of scientific literature, data from news reports, organizational sites, and a case study of data contents. The paper presented the analysis of negative and positive effects of COVID-19 on the logistics and transportation industry. The study also discusses possible strategies and further steps for improvement of the logistics and transportation sector, including the automation and introduction of other technologies, a sustainable and flexible transportation system, cooperation of logistics and transportation business. Findings regarding the positive implications of COVID-19 show noticeable advancements in the logistics and transportation sector, such as the rise of e-commerce businesses with efficient delivery options, and the development of 3rd party logistics services as more companies outsource supply chain operations. The study revealed the importance of strategic planning with a joint effort from the research centers, public sector, private sector, and educational institutions as one of the proposed solutions for the logistics and transportation industry.

This paper analyzes an emerging form of social media marketing, meme marketing, which has gained attention for its ability to entertain and engage users. Marketers and companies are recognizing the value of using memes as a tool to connect with consumers. To understand the effects of meme marketing activities, this paper aims to examine the impact of meme marketing activities on consumer purchase intentions and concurrently assess the mediating role of consumer engagement. The study encompassed 452 Indian social media users with active social media accounts and familiarity with memes and meme marketing concepts. It employed a quantitative methodology backed by robust statistical techniques. The method used for analysis was Structural Equation Modeling (SEM) through Analysis of Moment Structures (AMOS) software. The results found that meme marketing activities have a direct and significant positive impact (β = 0.257, p < 0.05) on consumer purchase intentions. It further shows that meme marketing has a direct and significant positive impact (β = 0.745, p < 0.05) on consumer engagement. It shows that consumer engagement has a direct and significant positive effect (β = 0.651, p < 0.05) on consumer purchase intention. However, the indirect impact of meme marketing activities on consumer purchase intentions is also significant, resulting in partial mediation. The study findings hold value for marketing managers, agencies, and companies that interact and engage consumers with memes and undertake meme marketing activities.