American Journal of Economics and Business Management

OPEC was founded in 1960 in Baghdad with the aim of unifying visions and reaching oil policies that preserve the interests of its member states and the stability of the energy market. However, the organization faced numerous and complex challenges that prevented the achievement of its objectives ...

This article provides an in-depth analysis of the mechanisms for the effective use of the investment potential of the tourism industry, their main structural elements and features of validity in practice. In tourism, the financial, organizational and institutional mechanisms used to stimulate inv...

Today's customers are no longer satisfied with merely obtaining affordable, high quality products. They have also become increasingly concerned with social and environmental issues, which are a consequence of production systems that rely heavily on the depletion of natural resources. Therefore, t...

This article discusses the importance of banks' reliance on various factors, such as active banking operations, reducing problem loans, adapting to socio-economic changes, developing new lending strategies and tools, effectively managing credit risks, and reducing problematic loans. Additionally,...

Structural transformation is a fundamental driver of long-term economic development, influencing productivity, employment, and regional balance. In Uzbekistan, and particularly in the Khorezm region, economic development has been hampered by structural imbalances, high production costs, and ineff...

This study explores the dynamic relationship between fiscal policy and the performance of the Iraq Stock Exchange (ISX) during the period (2005-2023), in light of the economic and security challenges facing the country. The need for this research arose from the lack of comprehensive analyses link...

With regard to the banking sector, the Central Bank monitors the work of banks and makes sure that they lend the funds available to them and invest them in a way that does not harm the funds of depositors and within the policies that follow precautionary measures. The central bank is the one that...

Human capital has emerged as a critical factor in driving sustainable regional economic growth, particularly in developing and transitioning economies. In Uzbekistan, and especially in the Khorezm region, the realization of this potential faces structural constraints, despite a favorable demograp...

The global economy is undergoing dynamic geoeconomic transformations, including trade wars, protectionist measures, and shifts in supply chains, all of which demand national economies to adapt rapidly. For Uzbekistan, whose economic openness has accelerated in recent years, foreign trade policy p...

Improving the efficiency of enterprise operations necessitates the continuous enhancement of management practices, among which the application of appropriate management styles plays a critical role. This article examines the relationship between various management styles—autocratic, democratic, a...

This study aims to investigate the role of cultural factors in enhancing the effectiveness of management decisions within organizations. While numerous studies have addressed decision-making models, there remains a gap in examining how management culture directly influences strategic and operatio...

Water scarcity in arid regions such as Karakalpakstan poses serious threats to agricultural sustainability, economic stability, and public health, exacerbated by the ecological consequences of the Aral Sea crisis. Despite efforts to implement modern irrigation systems, most agricultural lands in ...

The global food industry is undergoing transformation due to rising demand, climate risks, and shifting consumption patterns. Advanced economies are addressing these pressures by reforming institutional structures, leveraging innovation, and enhancing international competitiveness in the agri-foo...

Rational management of cash flows leads to an increase in the level of financial stability of the insurance business, which is expressed in the following: Improving operational management from the point of view of balancing the inflow and outflow of funds; Increasing the volume of sales of insura...

In the modern economic landscape, innovation plays a pivotal role in fostering growth and sustainability across industries, especially within the construction sector. The transition towards knowledge-intensive production and globalization has redefined innovation as a critical determinant of comp...

The research examined the impact of fiscal policy tools, specifically public spending and tax policies, on foreign direct investment in Iraq during the period from 2004 to 2022. The research relied on a quantitative methodology, where data extracted from reports of the Central Bank of Iraq and th...

This study examines the transformation of local financial statements to International Financial Reporting Standards (IFRS) through a comparative analysis of implementation processes in the United Kingdom and Uzbekistan. While the UK represents a mature IFRS environment with well-established regul...

This study aims to examine the impact of artificial intelligence (AI) technologies on enhancing flexible production within Iraqi telecommunications companies. It focuses on analysing the applications of AI, such as machine learning, big data, and smart supply chains. The study employs a descripti...

The article is dedicated to analyzing the current state and prospects of venture capital development in Uzbekistan. The paper discusses the main issues faced by startups and venture investors in the country, such as insufficient legal and tax frameworks, lack of specialized infrastructure, and lo...

The article analyzes the prospects for the development of e-commerce in Uzbekistan. The paper examines the key factors influencing the growth of this sector, including government regulation, internet infrastructure, logistics, digital payment systems, and financial literacy. It is expected that U...

Insurance products, services, and protection constitute the core categories of the insurance market, serving as instruments for managing risks and providing economic security. Existing literature and practice reveal varied interpretations and classifications of these concepts, with approaches dif...

Islamic insurance, or takaful, has emerged as a significant component of the global Islamic financial system, demonstrating consistent growth and expanding its presence in diverse markets. While takaful operates on principles of mutual assistance and Sharia compliance, differentiating it from tra...

The present research aims to highlight the role of integrating data mining techniques with accounting information systems in strengthening the ability of banking institutions to detect errors also misstatements in financial reports, particularly amid the accelerating digital transformation within...

The process of digitalization, which is becoming one of the important conditions for economic development in the 21st century, has created the need for its comprehensive assessment and in-depth analysis. There are various international methods and indicators for determining the impact of digitali...

Financial market integration plays a critical role in enhancing economic growth, capital flows, and investment diversification. Well-integrated stock markets attract global investors, improve liquidity, and reduce capital costs. Uzbekistan’s stock market has historically been underdeveloped, with...

The automobile industry plays a vital role in national economies, with strong interlinkages to multiple sectors and a significant multiplier effect on employment, innovation, and industrial competitiveness. In Uzbekistan, the automotive sector—represented by major players such as UzAuto Motors JS...

This paper shows how artificial intelligence (AI) is changing internal audit functions by improving both quality and quantity in auditing all over the world. With the pace at which organizations are adopting AI since its arrival, internal auditing has also gone ahead to improve data analysis, ris...

Direct and indirect taxes represent a very important financial tool for the state's general budget revenues, expanding the scope of public revenues and providing them with financial resources. However, the legislative authorities enacted the tariff law and implemented it late. Therefore, financia...

This research aims to investigate the impact of implementing cost design based on functional analysis and specification analysis, augmented by artificial intelligence algorithms, on improvement healthcare service efficiency and improved customer regarded value at Ibn Al-Bitar Specialized Hospital...

The research aims to determine the sustainable added value (economic, social and environmental) according to the standard of renewable resources and clean energy using a chain technology for the activities of the electric power production company stations and the secondary activities of the trans...

Railway transport manufacturing is a strategic sector in Uzbekistan’s economy, contributing to industrial growth and national connectivity. Despite modernization efforts, its GDP share remains low at 9.1%, trailing behind other transport modes, with limited integration into global supply chains. ...

This article is dedicated to the systematic analysis of the relationship between regional infrastructure development and regional economic inequality, based on a systematic review of scientific literature that accounts for contemporary trends influenced by globalization, urbanization, and pandemi...

The development of deposit operations is essential for the stability of commercial banks and the broader financial system in Uzbekistan. As the banking sector grows, it becomes increasingly important to explore opportunities for strengthening the deposit base and expanding financial services. Thi...

Sustainable development of agriculture lies in the effective use of agronomic inputs in the era when the world is faced with increased food demand that is simultaneously accompanied by declining natural resources. In this regard, mathematical modelling and optimisation systems are becoming more u...

Outbound tourism, defined as the travel of Iraqi citizens abroad for purposes such as leisure, medical treatment, and education, has emerged as a structural challenge to Iraq’s macroeconomic stability. This challenge is compounded by the country’s heavy reliance on oil revenues and the lack of di...

This research investigates the correlation between Artificial Intelligence (AI)-powered Business Simulations and the development of business skills within tertiary institutions in Rivers State. The study was guided by two research questions and two hypotheses, employing a cross-sectional research...

The research aims to identify the role of conscious leadership in enhancing job engagement, and conscious leadership consists of three dimensions (self-awareness,  awareness and feeling of others, and situational awareness) while  job engagement consists of three dimensions (cognitive, ...

The current research aims to measure the impact of the re-engineering of banking accounting processes, which include (human requirements, organisational requirements, and technological requirements), on achieving financial balance represented by (financial solvency, financial flexibility, profita...

Halal tourism has emerged as a significant sector in the global tourism industry, integrating ethical, cultural, and religious dimensions into travel experiences. Pilgrimage tourism, in particular, has gained momentum as Muslim travelers increasingly seek services aligned with Islamic values, sup...

Germany's commitment to environmental sustainability has been supported by diverse financial initiatives aimed at fostering ecological resilience. This study conducted a comprehensive systematic review and meta-analysis to examine how various financial instruments influence Germany's progress tow...

This study examined the effectiveness of Artificial Intelligence (AI) in detecting financial statement fraud in Port Harcourt Metropolis, Nigeria, with a focus on Natural Language Processing (NLP) techniques and Model Interpretability frameworks. Using a descriptive research design, data were col...

The present research aims to clarify the role of dialogical leadership in its dimensions (familiarity, interactivity, integration, intent) in reducing organizational ignorance in its dimensions, (complexity, ambiguity, Equivocality, uncertainty) for a sample of teaching staff at Al-Maaref Al-Ahli...

This article analyzes the theoretical approaches to the issuance operations of commercial banks in the securities market, considers the views of economists, and examines practical challenges. In addition, proposals and recommendations have been developed regarding the issuance activities of banks...

The global energy crisis and rising ecological pressures have positioned energy efficiency as a key priority in industrial sectors, demanding advanced approaches to optimize energy consumption. Traditional practices no longer meet sustainability or cost-efficiency requirements, prompting industri...

Digitalization has become a decisive factor in transforming public financial systems, where efficiency, transparency, and security are increasingly demanded. In Uzbekistan, the treasury system is undergoing modernization through technologies such as blockchain, artificial intelligence, big data, ...

Research Abstract: In light of the rapidly accelerating competitive environment and environmental and economic pressures, organizations are seeking to adopt innovative accounting and management tools to achieve a sustainable competitive advantage. Resource Consumption Accounting (RCA) and Value S...

Agribusiness plays a vital role in Uzbekistan’s economy, contributing significantly to GDP and employment, with Karakalpakstan holding strategic importance due to its agricultural resources and market potential. Despite reforms such as liberalizing input markets and promoting agro-clusters, the r...

The integration of mathematics into economics has significantly transformed the way economic phenomena are analyzed and understood. Quantitative methods enable economists to formalize theories, test hypotheses, and predict outcomes, providing both clarity and rigor to economic reasoning. This pap...

This scientific article comprehensively analyzes the economic efficiency of financing business projects through Islamic finance instruments - murabaha, musharaka, and ijara mechanisms. The study examines the role of instruments based on Islamic principles in supporting small and medium-sized busi...

The banking sector is facing a rapid shift in adopting smart financial management technologies with the help of new advances in artificial intelligence, cloud computing, and predictive analytics. This work aims to find the strategic position adopted by Iraqi banks in developing and implementing s...

This study aims to analyze the role of Green Continuous in supporting and achieving the critical success factors of economic units within the contemporary business environment, which is increasingly focused on environmental sustainability and resource preservation. A descriptive-analytical approa...

This article examines the effectiveness of the "targeting" strategy in international poverty reduction practices, using the example of the People’s Republic of China. Between 2013 and 2020, China successfully implemented its “Targeted Poverty Alleviation” policy, lifting over 800 million people o...