American Journal of Economics and Business Management

This article examines the economic significance of innovation activity across major economic sectors and substantiates the selection of 2020-2024 as the main empirical period for analyzing innovation-related indicators in Uzbekistan. Innovation activity is considered as an integrated economic, sc...

The present study examines the methods for assessing the effectiveness of regional tourism development within the context of increasing global competition, sustainability challenges, and the need for evidence-based policy-making. Tourism has become one of the key drivers of regional economic grow...

General Background: Open banking can make post-disbursement credit monitoring more timely, but repeated data access also raises questions of lawful purpose, optional consent, data reliability, explainability, and adverse decisions based on missing digital traces. Specific Background: Uzbekistan’s...

The article analyzes the economic and organizational significance of implementing resource-saving technologies in the grain industry and their joint use based on cooperative relations. Due to the limited ability of all farms to independently purchase high-value-added machinery and technologies in...

This article examines the theoretical and practical aspects of improving the financial sustainability management system of enterprises in the context of the digital economy. The relevance of the study is explained by the accelerating pace of digital transformation, the widespread adoption of info...

This article examines the issues of integration of export-oriented production and consumer goods markets in the context of regional development in Uzbekistan. The study analyzes the characteristics of the socio-economic development of the country's regions, in particular, the specifics of the Sou...

This article economically analyzes the macroeconomic impact of multilateral and regional trade agreements on the economy of the Republic of Uzbekistan. Based on quarterly time-series data comprising 40 observations from 2016 to 2025, a multi-factor econometric model was developed to evaluate the ...

This study develops a methodological framework for assessing the impact of transport system efficiency on sustainable macroeconomic growth and illustrates its application using evidence from Uzbekistan. Amid the ongoing reconfiguration of global supply chains and the growing emphasis on sustainab...

This study develops a digital maturity assessment framework for industrial enterprises and examines its applicability under the conditions of Uzbekistan's manufacturing sector. The accelerating diffusion of Industry 4.0 technologies, artificial intelligence, and platform-based production has made...

This article analyzes the current state of women's entrepreneurship globally, the proportion of women in the business sector, and the key gender-related and financial barriers they face. The study provides a comparative study of the advanced organizational, economic, and institutional mechanisms ...

This study compares organizational and economic approaches to sericulture development in selected countries and assesses their relevance for adaptation in Uzbekistan. The study focuses on the experience of China, India and Tajikistan, which represent different but practically important developmen...

This article analyzes the application of smart technologies in agriculture and their interrelationship with the principles of the green economy, drawing on foreign empirical research. The study is based on a mixed-method approach comprising a systematic review of the scientific literature and a c...

The article deeply analyzes the theoretical and practical aspects of improving the quality of audit checks at grain processing enterprises, including the importance and necessity of audit evidence in this process. Taking into account the specific features of the grain processing industry (seasona...

This article analyzes the theoretical and methodological foundations of the category of "quality of growth" within the framework of the concept of inclusive economic growth and highlights the practical aspects of this category using the example of the dynamics of the development of the Uzbek econ...

Heritage tourism destinations face a dual challenge: sustaining rapid commercial growth in their foodservice sector while preserving the culinary heritage that underpins their distinctiveness. This study examines how culinary heritage and service-quality attributes jointly shape customer satisfac...

Poverty and unemployment constitute the most significant challenges facing economic policymakers in Iraq. Throughout the research period, the researcher observed considerable fluctuations in the rates of these two phenomena. This was due to various reasons, primarily military factors, particularl...

 Iraq is a country worthy of study in this field, given the significant economic and monetary transformations its economy underwent during the period (2005-2024). These transformations included exchange rate fluctuations, changes in inflation rates, and challenges facing economic activity, i...

Quality public service is a fundamental requirement in government administration. However, the SAMSAT Keliling (Mobile SAMSAT) and E-SAMSAT innovation services still face numerous complaints from taxpayers, including inadequate facilities and infrastructure and low public awareness regarding tax ...

BUMDes is a village business institution managed by the community and the village government. The background of this research is in Banua Hanyar Village, the performance of human resources is still lacking, there is no such thing as salary or honorarium, the business program that has been run has...

This conceptual paper develops an integrative framework for explaining the relationship between exceptional customer service and customer loyalty in the telecommunications industry. Drawing on SERVQUAL and Expectancy-Disconfirmation Theory, the paper synthesises theoretical perspectives on custom...

The transition toward a circular economy has become one of the most important directions for improving the efficiency of resource use, reducing environmental pressures, and ensuring sustainable economic development. Unlike the traditional linear economic model, which is based on the extraction of...

Village Fund Allocation (ADD) is a financial budget provided by the government to villages, which comes from regional tax sharing and from central and regional financial balance funds received by the district. The allocation of village funds for Sungai Dalam, Babirik District, Hulu Sungai Utara R...

Bukhara and Samarkand play crucial role in Uzbekistan’s ziyarah (pilgrimage) tourism with their world famous revered scholars’ shrines and mausoleums – those of Imam al Bukhari, Bahouddin Naqshband, and others. Tashkent, the capital, is typically functions as a transit hub rather than a pilgrimag...

Industrial enterprises operate in an environment characterized by increasing market uncertainty, financial instability, technological change, and intensified competition, which raises the likelihood of crises and requires the development of effective anti-crisis management mechanisms. The purpose...

This study develops a customized “Rural Package” service model tailored to the operational dynamics of the most widely used mass-market vehicle platforms — Damas and Cobalt — in the rural territories of the Samarkand region. By integrating the SERVQUAL methodology with critical operational variab...

This article examines the theoretical and methodological foundations for improving the analysis of financial statements in budget organizations. It analyzes ways to enhance the efficiency of the public financial management system, ensure the transparency and reliability of reporting, and align fi...

In the article regions economy in development institutional of mechanisms place, regional development institutions shaping necessity and their economic to grow impact to show directions research Scientifi literature analysis that shows that territorial development in providing only financial reso...

The financial sustainability of technical colleges is increasingly affected by changes in public funding, rising operational costs, labour market requirements, growing competition, and the development of alternative vocational education providers. This article examines the role of educational ser...

This article presents the author’s methodological solutions for improving the accounting for intangible assets in the information and communication technology (ICT) sector. The study addresses three interrelated problems observed in the accounting practice of ICT enterprises: the incomplete recog...

In the article border took trade and industry The scientific and methodological approaches to assessing the regional economic efficiency of zones are analyzed. The study proposes to divide the assessment object into layers of activity within the zone, territorial impact and cross-border trade-int...

The article examines the economic essence of hotel business efficiency from a theoretical and methodological perspective and provides a comparative analysis of the existing scientific approaches. The views of foreign and domestic scholars on the category of efficiency are generalised, covering fr...

This scientific article presents an economic and statistical analysis of agrocluster activities. The study examines the statistical indicators of 463 agroclusters operating in Uzbekistan during 2019–2024. The total land area allocated to the clusters amounted to 2.21 million hectares. The results...

The article examines the economic, institutional, investment, and technological opportunities for developing regional “green” infrastructure provision in Uzbekistan. The reforms being implemented in the country to transition to a “green” economy, develop renewable energy, improve energy and water...

The article investigates the improvement of accounting for construction and repair expenses in state higher education institutions on the basis of the real annual financial statements of a large public university - the Nizami National Pedagogical University of Uzbekistan - for 2021–2025 (twenty-f...

This study aims to explore the role of green accounting in reducing operational and environmental risks in industrial companies and to achieve this goal, the descriptive-analytical approach was adopted to root the intellectual framework of the variables, and the applied mathematical approach was ...

International Financial Reporting Standard No. 9 stands among the most consequential accounting standards to emerge in the wake of the 2008 global financial crisis, and the Central Bank of Iraq mandated its adoption by Iraqi banks beginning January 1, 2019. This study sets out to provide a system...

In the context of global economic integration, macro-level growth serves as a catalyst for structural shifts within the tourism industry. Focusing on Uzbekistan, this research empirically evaluates the relationship between primary economic growth indicators and international inbound tourism. By a...

The article develops a conceptual and applied framework for improving the management of innovative marketing processes at enterprises on the basis of digital platforms and artificial intelligence (AI) technologies. A six-layer architecture of an AI-driven innovative marketing management system is...

The study examines the demographic dynamics of business entities in Uzbekistan during 2017–2025, the main indicators of their economic development, and the implications of these trends for economic security. Using official statistical data, trend, comparative, and structural analysis are applied ...

The road transport services market plays a strategically important role in ensuring economic mobility, territorial connectivity, freight circulation and passenger transportation in Uzbekistan. The purpose of this study is to assess the current state, structural changes and development dynamics of...

This article examines the issue of improving the regional management mechanism for attracting investment in agritourism in Uzbekistan. The main aim of the study is to develop an effective management approach to attracting investment that takes into account the investment attractiveness and agrito...

Public medical organizations in Uzbekistan hold the largest part of their resources in non-financial assets (NFA), yet the accounting system that records these assets is still treated mainly as a reporting obligation rather than as the information base for material-technical supply (MTS). This pa...

The digital transformation of fiscal policy has become an important instrument for improving tax administration, strengthening revenue mobilisation, reducing compliance costs and increasing transparency in economic transactions. This article examines the development of digital fiscal infrastructu...

This article analyzes the formation of tax arrears in the economy of Uzbekistan, with particular emphasis on the role and financial condition of enterprises in this process. Specifically, the study examines the dynamics of tax arrears at the national level, their share in total tax revenues, and ...

This article analyzes the role of digital technologies in improving the efficiency of catering services (restaurants, cafés, canteens, and fast-food chains) from both scientific-theoretical and practical perspectives. The impact of online ordering systems, mobile applications, electronic payment ...

This research aims to study the role of the overlapping wave strategy as an independent variable, through its dimensions of strategic orientation, visionary leadership, future management, and knowledge leadership in promoting buzz marketing as a dependent variable, through its dimensions of gener...

This article analyzes the role of digital technologies in improving the efficiency of catering services (restaurants, cafés, canteens, and fast-food chains) from both scientific-theoretical and practical perspectives. The impact of online ordering systems, mobile applications, electronic payment ...

This article examines the organizational and economic factors influencing the innovative development of small businesses in the Andijan region using an econometric approach. The study analyzes key indicators for the period 2016–2025, including the volume of industrial products produced by small b...

This study examined the relationship between climate-related financial disclosure and Sustainable Development Goal (SDG) performance of listed industrial goods companies in Nigeria. The increasing global emphasis on climate change, sustainability reporting, and the adoption of the International S...

This paper develops an evidence-based framework for evaluating research commercialization in an emerging innovation system, using Uzbekistan as the empirical and institutional setting. It first uses 2024 cross-sectional data for 14 regions to diagnose the association between innovation expenditur...

This article examines the impact of financial autonomy reforms on the competitiveness of higher education institutions (HEIs) in a transition economy, using Bukhara State University (Uzbekistan) as a case study. Five indicators for 2015–2025 were analyzed: total revenues, non-budget revenues, exp...

Professional education institutions in Uzbekistan have become the principal channel through which the economy is supplied with mid-level occupational skills, yet their accounting and internal control arrangements are still designed to demonstrate compliance with estimate and staff discipline rath...

Human resource management (HRM) practices are fundamental to improving employee performance and achieving quality healthcare delivery. In Nigeria, the health sector has experienced significant workforce challenges between 2020 and 2025, including shortages of skilled personnel, migration of healt...

This article develops a project management framework for startups financed jointly by public money and venture capital in the innovation ecosystems of developing countries. The argument proceeds from a single premise: public capital and venture capital are not substitutable resources but distinct...

Small business is routinely credited with carrying the labour market of Uzbekistan, since the sector accounts for roughly three quarters of total employment. This study argues that such share-based reasoning conflates two distinct properties — the stock of jobs a sector holds and its marginal cap...