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Strategic Management Practices and Organizational Performance: Mediating Role of Digital Transformation in Iraqi Baghdad’s Digital-Native Enterprises

Emad Alani

American Journal of Business Practice
ISSN: 2997-934X
Vol: 3, No: 6
2026-06-02
Abstrak

This paper investigates digital transformation as an eventual mediator between strategic management practices on organizational performance in light of fragmented and poorly structured settings around Digital-Native Enterprises sectors throughout ...

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The Strategic Role of Artificial Intelligence Technologies in Supporting Youth Entrepreneurship During The Digital Transformation of Uzbekistan: an Econometric Analysis

Mirfayz Ostonov Ravshan O‘g‘li

American Journal of Business Practice
ISSN: 2997-934X
Vol: 3, No: 5
2026-05-29
Abstrak

This article examines the strategic role of artificial intelligence (AI) technologies in fostering youth entrepreneurship within the broader context of Uzbekistan's digital transformation. Drawing on econometric analysis of panel data covering reg...

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The Role of Ecological Certification and the “Green Hotel” Concept in the Development of Sustainable Tourism

Fayzullayev Shahzod G‘ayrat o‘g‘li

American Journal of Business Practice
ISSN: 2997-934X
Vol: 3, No: 5
2026-05-29
Abstrak

Tourism is among the fastest-growing economic sectors in the world, yet its expansion places considerable pressure on natural resources, energy systems and the climate, with the accommodation segment recognised as one of the most resource-intensiv...

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Approaches to the Formation of the Structure of Accounting Policy in International Experience

Abduvakhidov Farkhod Tuychievich

American Journal of Business Practice
ISSN: 2997-934X
Vol: 3, No: 5
2026-05-25
Abstrak

This article examines the key stage of organizing and managing accounting in organizations-the formation of accounting policies. In this context, economists have analyzed their approaches to the components of accounting policies. As a result, the ...

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The Impact of Network Innovation on Enhancing the Quality of Accounting Performance: An analytical study of the opinions of a sample of employees of Al-Rafidain Bank in Baghdad Governorate

Ali Ibrahim Ahmed

American Journal of Business Practice
ISSN: 2997-934X
Vol: 3, No: 5
2026-05-25
Abstrak

The current research aims to demonstrate the impact of network innovation on enhancing the quality of accounting performance. The study's problem was represented by a set of questions that sought to clarify the conceptual frameworks of the researc...

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The Role of Internal Audit in Strengthening The Governance System and Reducing Institutional Risks

Layth Jasim Mohammed; Salah Hasan Hamzah; Mazen Abrahim Okab

American Journal of Business Practice
ISSN: 2997-934X
Vol: 3, No: 5
2026-05-15
Abstrak

The extract This research aims to study the role of internal audit in strengthening the principles of governance, reducing corporate risks and improving the efficiency of internal control within organizations, in light of the regulatory and superv...

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The Impact of Islamic Heritage Tourism on Employment and Small Business Development

Salomov Temurbek

American Journal of Business Practice
ISSN: 2997-934X
Vol: 3, No: 5
2026-05-20
Abstrak

Islamic heritage tourism has become one of the most rapidly growing segments of global tourism, significantly influencing employment creation, entrepreneurship, and regional economic development. Countries possessing rich Islamic historical and cu...

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The Impact of Taxes, Credit, and Inflation on Market Prices

Akram Mirzayevich Amanov

American Journal of Business Practice
ISSN: 2997-934X
Vol: 3, No: 5
2026-05-18
Abstrak

This paper examines the interconnection between finance, pricing mechanisms, credit relations, and inflation within a market economy. The study analyzes the influence of taxes, value-added tax (VAT), excise duties, customs payments, money circulat...

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Green Cost Accounting and ESG Reporting for Small Business in Uzbekistan: Evidence From 2023-2025 Policy and Energy Data

K.M. Misirov

American Journal of Business Practice
ISSN: 2997-934X
Vol: 3, No: 4
2026-04-28
Abstrak

This article examines how Uzbekistan's recent green-economy reforms change the accounting tasks of small business entities. The selected topic is not limited to environmental policy; it is also a question of whether costs, certificates, energy sav...

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Foreign Direct Investment – An Important Factor of Economic Progress

Mamatov Bahadir Safaralievich

American Journal of Business Practice
ISSN: 2997-934X
Vol: 3, No: 5
2026-05-13
Abstrak

The article examines the role of foreign direct investment as a catalyst for economic growth. It analyzes the mechanisms of foreign capital's impact on technological innovation, human capital development, and the integration of national economies ...

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