American Journal of Economics and Business Management

This article examines the role of the securities market in enhancing the investment attractiveness of commercial banks in Uzbekistan. The paper discusses the structure and dynamics of banks’ securities operations, both active and passive, and highlights their significance for the national financi...

This paper explores the theoretical foundations and practical applications of systematic analysis in improving export efficiency, with a particular focus on the Khorezm region. The concept of systematic analysis is examined as a comprehensive approach that enables researchers and policymakers to ...

The purpose of the current research is to interpret Customer loyalty through brand-customer interaction in reality (Information Interaction, and Social Interaction) based on the interactive role of distinctive customer-oriented behaviors represented by (Functional Behaviors, and Relational Behavi...

The current study aims at examining the contribution of strategic clarity in improving organizational prestige among a sample of employees at the Technical Institute / Al-Dour. To achieve the objectives and test its hypotheses, the researchers developed a conceptual research framework illustratin...

This paper is aimed at the objective of identifying the function of internal auditors regarding the risks of climate change when facing economic units. Direct and indirect threats to these units come from climate change. But many struggle to understand how these changes affect their businesses an...

Credit risk management has evolved significantly with technological advancements, particularly the application of artificial intelligence (AI), which offers enhanced decision-making tools for financial institutions. While AI has been successfully applied globally, particularly through machine lea...

The evaluation of enterprises’ financial status is increasingly vital in a globalized and volatile economy, where risks such as inflation, supply chain disruptions, and market uncertainty challenge long-term stability. In Uzbekistan, the gradual alignment of National Standards of Financial Report...

The issues of transparency and information asymmetry have been dominant in the accounting literature. These two notions are very important in boosting the confidence of accounting systems and financial market. Meanwhile, artificial intelligence (AI) has the potential to process, analyze, predict,...

This article outlines the organizational structure of oil and gas companies, one of the leading industries of the Republic of Uzbekistan and considered a driver industry for the development of our economy, the analysis of enterprises within this network, internal and external factors affecting ef...

Abstract: This study explores the necessity of enhancing the efficiency of the mortgage lending process in Uzbekistan. It highlights the importance of adopting internationally recognized mortgage lending practices while maintaining the country’s national context. The research analyzes current ref...

This study explores how combining accounting measurement with sustainable development principles can contribute to better financial reporting and more resilient economic decisions. By blending theoretical insights with fieldwork, the research investigates whether integrating sustainability into a...

The current research aims to study the effect of Perceived Benefit as a mediating variable in the relationship between Digital Transformation Technologies, represented by (Technology, Digitalization of Processes, Databases, Human Resources), and Financial Technology, represented by (Ease of Diagn...

This research focuses on the centrality of fiscal discipline in achieving intergenerational fiscal sustainability in Iraq, a rentier economy that relies primarily on unsustainable oil revenues. It highlights the key challenges that undermine sustainability between current and future generations, ...

Structural imbalances are a continuous problem that accompanies the rentier countries that depend on the production and export of unprocessed raw materials, which coincided with the Dutch disease and spread in many developing countries. A follower represented by the gross domestic product in Iraq...

This research aims to examine the accounting treatments of lease contracts under the International Financial Reporting Standard (IFRS-16) and analyze their impact on financial solvency and segment reporting transparency, at Mansour Investment Bank, with a real-world implementation. The research d...

The purpose of this study is to examine how electronic accounting information systems enhance profit assessment accuracy and financial statement preparation timing from 2020 to 2024 at United Investment Bank. This is important because there is a growing amount of financial data as well as rapidly...

The research aims direct attention of departments responsible for tourism sector to adopt research dimensions (e-g /(KEC), make them more appropriate to the current reality of tourism organizations and institutions in order to achieve desired position in light turbulent Iraqi environment. researc...

This study seeks to analyze the impact of environmental pollution on growth opportunities and the achievement of sustainable development in Iraq, with a particular focus on Basra Governorate as a case study that reflects the unbalanced interaction between economic activities, especially oil and i...

This article highlights the importance and relevance of effective management in ensuring the financial stability of enterprises. It is well known that efficient cash flow management plays a decisive role in the operations of any business or financial institution. In the modern context of heighten...

In the context of global economic fluctuations, localization and import substitution have become vital strategies for ensuring sustainable development and reducing dependence on external markets. In Uzbekistan, particularly in the Namangan region, localization policies have gained momentum as par...

This research analyzes the impact of sustainability strategies on the quality of institutional performance and its impact on competitiveness at the AL-iraqia university. The research problem stems from an academic and applied gap in linking institutional sustainability (environment, society, gove...

This article highlights the role and significance of investments in human capital within the corporate strategy of JSC “Uzbekneftgaz.” The company’s employees’ initiative and professional competence are recognized as a key driving force of sustainable growth and development. The article analyzes ...

The research aimed to demonstrate the development of accounting thought and the scientific focus of accounting, and to extrapolate the development of accounting thought within the logic of the natural sciences and the philosophy of the social sciences. The research relied on the descriptive appro...

This research examines the role of enlightened leadership as an independent variable with its dimensions: role model, developer, servant, change-maker, visionary, and communicator; in achieving organizational virtuousness as a dependent variable with five dimensions: organizational optimism, orga...

Given the rising globalization in the marketplace and the changing market place for value-adding innovative approaches in the education market, especially at the higher education institutions, it has become increasingly important that the education market does a much better job of institutionaliz...

The issues of ensuring sustainable employment of women through the development of small business and private entrepreneurship are among the urgent priorities of Uzbekistan’s socio-economic policy. This study examines the existing mechanisms aimed at supporting women’s participation in entrepreneu...

The aim of research is to test the relationship between the independent variable  in its dimensions  and the dependent variable  at Al-Kafeel University and to indicate the extent of its application. The main problem of our research can be summarized in clarifying the role played b...

This research seeks to explore how Human Resource Management (HRM) practices influence the service quality delivered by the Engineering Department to various departments within the General Secretariat of the Council of Ministers. The research sample consisted of employees from the General Secreta...

Small and medium-sized enterprises (SMEs) play a crucial role in the economy of Uzbekistan, contributing significantly to GDP, employment, and exports. The transition of these businesses to International Financial Reporting Standards (IFRS) is an essential step toward enhancing financial transpar...

This paper aims to explore how Financial Technology can affect monetary policy and banking performance for the period of (from 2010-2024) as the Iraqi banking sector has adopted digital financial applications. The findings indicate that Fintech will positively impact effectiveness of Monetary Pol...

The competitive advantage of service enterprises is vital for their success in modern market economies. Effective management of competitiveness through organizational and economic mechanisms is essential in maintaining long-term viability in a rapidly evolving market. This is particularly relevan...

The service sector has become a key driver of economic development in Uzbekistan, significantly contributing to GDP and employment. As globalization and digital transformation progress, effective management of labor potential within this sector is essential. Labor potential, comprising employees'...

This article provides a comprehensive analysis of the role and significance of labor exchanges in ensuring employment in Uzbekistan. The study examines the unemployment problem in the labor market, its causes, and its impact on the living standards of the population from a scientific perspective....

This article focuses on the institutional priorities of developing Uzbekistan’s stock market in the context of transforming it into an effective mechanism for long-term economic financing. The study examines the main challenges facing the market, including the fragmentation of the information env...

The article examines the influence of internal and external factors on the system of public finance management in a market economy. It highlights the necessity of a comprehensive approach to financial governance that takes into account institutional, economic, and external determinants. Particula...

The purpose of this study is to quantify how risk reporting enhances the process of economic units' performance assessment.  The descriptive analytical approach was chosen in order to solve the research problem and accomplish its goals.  Employees of auditing offices, internal control d...

Small business and entrepreneurship (SBE) have become essential drivers of economic growth and job creation globally. In Uzbekistan, SBE plays a crucial role in regional economic development, with the Kashkadarya region serving as a case study for this research. Despite its importance, a comprehe...

This article analyzes the dynamics of the development of the tourism sector of Samarkand region over the past decade. Statistical analysis, regression models, a comparative approach, and SWOT analysis were used as research methodologies. The results showed a steady growth in the flow of foreign a...

This article analyzes the theoretical and practical foundations of using marketing tools to increase the export potential of enterprises. The study systematizes the differences between domestic and export marketing, examines the main components of the marketing mechanism, and develops a marketing...

The effect of human capital utilization on the operational performance of banking sector can be captured using one of the most important indicators of human capital utilization and competitiveness, namely employee efficiency, which is often measured in profit per employee. Uzbekistan's digital tr...

Corporate governance in Uzbekistan is closely tied to the regulation of authorized capital and its interaction with tax relations, which together shape financial stability and investment attractiveness of enterprises. The legislation of the Republic of Uzbekistan defines strict requirements for t...

This article examines the opportunities for establishing and developing tourist-recreational zones in the regions of Uzbekistan. Drawing on international experience and national legislation, the study analyzes conceptual definitions, methodological approaches, and best practices in the organizati...

This study investigates the impact of outsourcing on cost structure and cost allocation in industrial firms, using KAR Group as a case study. The research addresses a central problem: despite the growing adoption of outsourcing strategies, many industrial companies face challenges in assessing it...

The article examines the essence of the concepts of “finance” and “financial resources,” focusing on their formation, distribution, and use in enterprises under conditions of innovative economic development. Attention is paid to the diversity of views among domestic and foreign scholars, showing ...