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The Role of Artificial Intelligence in Predicting Financial Failure to Enhance Accounting Reliability: A Field Study in Iraqi Universities

Alaa Jumaa Karim

American Journal of Economics and Business Management
ISSN: 2576-5973
Vol: 8, No: 11
2025-11-22
Abstrak

The current study sets as its objective the examination of the role of artificial intelligence (henceforth AI) in predicting financial failure to improve the quality of accounting disclosure. To operationalize this objective, the researcher used a...

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The Impact of Accounting Acumen of Lean Accounting Users on Achieving Financial Balance: A Field Study

Hadeel Mohammed Noaman

American Journal of Economics and Business Management
ISSN: 2576-5973
Vol: 8, No: 11
2025-11-22
Abstrak

The present study aims to measure the impact of the Accounting Acumen of Lean Accounting (LA) Users, represented by Target Costing, Continuous Improvement, Value Stream Mapping, and Scorecard, on achieving Financial Balance (FB), specifically Fina...

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The Relationship Between Support for Students’ Creativity in The Family and University and Their Entrepreneurial Intention: The Moderating Role of Individual Skill: Evidence from Uzbekistan

Rakhimov Bakhromjon Ibrokhimovich; Solokhiddinov Nuriddin Sirojiddin Og’li

American Journal of Economics and Business Management
ISSN: 2576-5973
Vol: 8, No: 11
2025-11-22
Abstrak

This paper investigates the influence of both family support and university support for creativity on entrepreneurial intention among students in Uzbekistan, with a particular focus on the moderating effect of skills. The TPB, parts of the Creativ...

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An Analytic Al Assessment of the Methodological Framework for Determining the Tax Base in the Tax System of the Republic of Uzbekistan

Khalikchaeva Sadokat Ilkhomjonovna

American Journal of Economics and Business Management
ISSN: 2576-5973
Vol: 8, No: 11
2025-11-22
Abstrak

For that, we study the evolution of the way the tax base was defined in Uzbekistan between 2000 and 2024 and the effectiveness of such reforms in practice. The historical, analytical, comparative, and system based methods enable the study to under...

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The Role of Auditors in Enhancing Electronic Disclosure: Evidence from Iraqi Auditors

Nahla. U Talal; Hayder Jameel Ahmed

American Journal of Economics and Business Management
ISSN: 2576-5973
Vol: 8, No: 11
2025-11-22
Abstrak

The research aims to investigate the responsibility of auditors in publishing financial and non-financial information and enhancing stakeholder confidence through the Internet. It further examines the auditor’s role in light of the latest internat...

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Effectiveness of E-Marketing on Competitive Advantage

Iqbal Kumail Awad; Zainab Jassem Kareem

American Journal of Economics and Business Management
ISSN: 2576-5973
Vol: 8, No: 11
2025-11-20
Abstrak

The dimensions of e-marketing (EM) (Email Marketing (EM), Telemarketing, Use Digital Tools (TUD) are based on the dimensions of Competitive Advantage (CA) (Lower Cost and Less Time).Organizations are constantly working to improve and develop their...

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The Role of Organizational Culture in Developing Creative Behavior: A Survey of The Opinions of A Sample of Employees At The College of Administration and Economics, Sumer University

M.M Shaymaa Jasim Khudhairer; M. Raed Yousef Adhafa

American Journal of Economics and Business Management
ISSN: 2576-5973
Vol: 8, No: 11
2025-11-18
Abstrak

The research aims to know the role of organizational culture. with its dimensions (organizational structure, senior management, employees, incentives and rewards) as an independent variable in developing creative behavior as a dependent variable a...

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Assessment and Analysis of Development Directions Based on The Effectiveness Index of The Transport and Logistics System of The Kashkadarya Region

Khalimov Javlonbek Shakhriyorovich

American Journal of Economics and Business Management
ISSN: 2576-5973
Vol: 8, No: 11
2025-11-18
Abstrak

This paper assesses the efficiency of the transport and logistics system of the Kashkadarya region in providing regional development. While transportation corridors of Uzbekistan have been diversifying in the last several years, logistics efficien...

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The Role of Strategic Awareness in Raising The Level of Strategic Mindset: An Analytical Study of The Opinions of A Sample of Leaders At The University of Maysan

Zahraa Naeem Qasim

American Journal of Economics and Business Management
ISSN: 2576-5973
Vol: 8, No: 11
2025-11-18
Abstrak

This study investigates the impact of strategic awareness on the development of the strategic mindset. A combined methodology was used with two dimensions of strategic awareness (internal, external) and three dimensions of strategic mindset (entre...

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An Empirical Analysis of The Significance and Current State of The Use of Analytical Procedures in Uzbekistan

Tajekeev Ziynatdin

American Journal of Economics and Business Management
ISSN: 2576-5973
Vol: 8, No: 11
2025-11-18
Abstrak

Use of analytical procedures in current day audit examinations is amongst the most practical and dynamic areas of auditing. The use of analytical methods for audit works is important to improve the quality, efficiency, and reliability of the audit...

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