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Information and Communication Technology and the Supply Function of an Organization

Asekomhe Chris Oshiorenoya; Musa Umar Faruq

American Journal of Management Practice
ISSN: 2997-9366
Vol: 2, No: 10
2025-10-15
Abstrak

The growing adoption of Information and Communication Technology (ICT) has redefined organizational supply functions by improving procurement efficiency, transparency, and decision-making accuracy. This study examines the impact of ICT on the supp...

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Digitalization of Tax Accounting and Reporting: Enhancement Aspects

Xalimova Nazokatxon Luqmonjon qizi

American Journal of Business Practice
ISSN: 2997-934X
Vol: 2, No: 9
2025-09-29
Abstrak

This article analyzes the processes of digitalization of tax accounting and reporting in Uzbekistan, existing problems, and practical solutions. The reporting system has been automated through digital platforms implemented in the tax administratio...

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Logistics Cost Analysis using Time-Driven Activity-Based Costing (TDABC) as a Decision-Support Tool: An Applied Study at Al-Kufa Cement Factory

Rana Abdulameer Mohammed; Donya jasim sahib; Sarah Abdulzahra Hadi

American Journal of Business Practice
ISSN: 2997-934X
Vol: 2, No: 9
2025-09-30
Abstrak

This study seeks to apply Time-Driven Activity-Based Costing (TDABC) to support decision-making in terms of logistics cost, and the study will use the TDABC method for examining logistics cost at Al-Kufa Cement Factory. The problem the study sough...

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The Role of Accounting Information Systems in Improving Tax Administration Performance

Ahmed Kadhim Sendw

American Journal of Business Practice
ISSN: 2997-934X
Vol: 2, No: 9
2025-09-30
Abstrak

Keeping pace with developments and utilizing modern technology, including accounting information systems, through data entry, processing, organization, and presentation, improves the work of tax administration and achieves financial, economic, and...

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Insurance as a Form of Implementation of Insurance Relations

Boymurodova Lobar Tursunboy qizi

American Journal of Business Practice
ISSN: 2997-934X
Vol: 2, No: 9
2025-09-29
Abstrak

The article considers insurance as a form of implementation of insurance relations in the system of finance. The author studies the socio-economic nature of insurance and its main functions in this area.
The article highlights the qualifying featu...

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Creation of ECA in the Republic of Uzbekistan: Opportunities and Benefits

Timur Rakhimov

American Journal of Business Practice
ISSN: 2997-934X
Vol: 2, No: 9
2025-09-29
Abstrak

This article analyzes international experience of export credit insurance development and uncover opportunities and benefits of export credit agency (ECA)’s creation in Uzbekistan. Object of research is the international system of state stimulatio...

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The Impact of Integrating Reverse Engineering (RE) and Attribute-Based Costing (ABCII) in Enhancing Sustainability and Achieving Critical Success Factors: an Applied Study in Al-Zawraa General Company – Power Transformers Factory

Ali Abdul-Hussein Hani Al-Zameli

American Journal of Business Practice
ISSN: 2997-934X
Vol: 2, No: 9
2025-09-29
Abstrak

In an industrious Iraqi environment characterized by challenges related to enhancing efficiency, reducing costs, and improving competitiveness, among other issues, this paper aims to examine the impact of the RE approach integrated with the Attrib...

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Parallel Education and its Role in Maximizing Revenues and Achieving Financial Sustainability (An analytical study in a public university for the period 2020-2024)

Ahmed Mahdi Hadi; Noor Nadihm Hameed; Dr. Qasim Mohammed Abdullah Al-Baaj; Aseel Abbas Jabr Hassan

American Journal of Business Practice
ISSN: 2997-934X
Vol: 2, No: 9
2025-09-29
Abstrak

The research aims to explore the role of parallel education in maximizing revenues and achieving financial sustainability. It proposes the concept of parallel education as a fundamental solution for maximizing university revenues in Iraq and eleva...

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The Impact of Digital Marketing Strategies on Customer Purchasing Behavior and Perceived Value: An Applied Study in Asia Telecom Company for the Period 2010-2024

Ahmed Kadem Abed AL Aboudy; Karrar Sameer Kareem; Rasha Elan Abdul Hussein

American Journal of Business Practice
ISSN: 2997-934X
Vol: 2, No: 9
2025-09-27
Abstrak

This research aims to analyze the impact of digital marketing strategies on purchasing behavior and the perceived value of the customer, through an applied study on Asia telecom for the period (2010-2024). With the rapid developments in online mar...

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The Role of Artificial Intelligence in Reducing Information Technology Costs

Raghad Isam Raad Al-Douri; Anaam Gheni Ali Al-Samuria; Osamah Ismael Zaidan

American Journal of Business Practice
ISSN: 2997-934X
Vol: 2, No: 9
2025-09-23
Abstrak

The purpose of this article is to check the effect of artificial intelligence (AI) and the increasing technological progress on accounting systems and the effect of how they change. This article presents the latest state of AI through a theoretica...

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