American Journal of Economics and Business Management

This study examines foreign experience in ensuring the economic security of service sector enterprises and explores the possibilities of adapting these practices to the conditions of Uzbekistan. The research aims to identify key institutional, technological, and managerial mechanisms that enhance...

The article studies the organizational and economic mechanisms for increasing the export of services in the tourism sector using the example of Uzbekistan. The macroeconomic significance of the export of tourism services, the formation of foreign exchange earnings and their impact on economic gro...

The importance of this article is rounded analysis of the formation system at social services sphere of Uzbekistan and its connections with key macroeconomic indicators. Design/methodology/approachThe goal of the study is to determine the utility relationship between social service output and GDP...

This article provides a comprehensive scientific and empirical analysis of the impact of digital transformation on financial efficiency in the banking system of Uzbekistan, with projections for the period up to 2030. A comparative analysis with Central Asian banking sectors reveals that Uzbekista...

this study analyzes the organizational and economic mechanisms for developing tour operator activities in Uzbekistan from both theoretical and practical perspectives. As tourism has become one of the priority strategic sectors of the national economy in recent years, the need to increase the effi...

This article looks at the current state of healthcare service delivery and how trends in the development of the healthcare system in the Republic of Uzbekistan are changing. The study looks at recent changes in the healthcare system, such as expanding access to medical services, building new infr...

The current study aimed to identify the impact of job burnout dimensions (Emotional Exhaustion, Depersonalization, and Lack of Personal Accomplishment) on employees performance at Polytechnic Colleges (Karbala and Al-Qadisiyah) affiliated with Al-Furat Al-Awsat Technical University (ATU). The stu...

The problem of tax avoidance by multinational corporations (MNCs) has emerged as a burning problem in international business, and it has raised the questions of transparency, equity, and corporate responsibility among the regulators, investors, and the general population. This paper discusses the...

This article reveals the theoretical foundations of organizational and economic development of the food industry. That is, the opinions of foreign and domestic scientists on the main directions of accelerated organizational and economic development of the food industry were thoroughly studied and...

The digital transformation of industrial enterprises has highlighted the need for corporate information systems (CIS) capable of supporting data-driven decision-making, process optimization, and strategic management. In this paper, we explore how to enhance CIS by the combined use of Big Data and...

This article discusses the development of trade relations between China and Uzbekistan in 2010–2024, identifies key trends and structural changes in trade turnover, as well as sectors of bilateral cooperation. Thus, the proposed study is dedicated to analyzing trade turnover growth momentum, expo...

Developing and transition economies rely heavily on Value Added Tax (VAT) as a significant contributor to public revenue, making it imperative to improve the methodology of VAT collection due to its importance for fiscal policy. The data used is limited to October 2023 You should only collect and...

The importance of this article is rounded analysis of the formation system at social services sphere of Uzbekistan and its connections with key macroeconomic indicators. Design/methodology/approachThe goal of the study is to determine the utility relationship between social service output and GDP...

This article analyzes the necessity of ensuring ecological sustainability and implementing green economy principles at the regional level from both scientific-theoretical and practical perspectives. The study addresses issues related to the rational use of natural resources, reduction of ecologic...

Infrastructure development is an essential element for sustainable economic development, improvements in productivity and greater regional integration. Yet financing large-scale infrastructure remains a daunting task for many countries is to be undertaken with the common limitations of fiscal con...

In the face of growing territorial imbalances and uneven economic development, regional development today is one of the priorities of modern economic policy. Within this context, the application of financial indicators in regional development estimation is significant for assessing the territory'...

This study examines environmental and economic risks in the railway transport system from the perspective of industrial economics. The research identifies inefficiencies in resource utilization, weak integration of environmental factors into economic planning, and limited adaptability of manageme...

This study analyzes how having sufficient Financial Knowledge increases internal control over the Quality of Internal Controls for Babylon Bank in Iraq. QC of internal control involves safeguarding assets, providing assurance to stakeholders regarding financial results and protecting customers. B...

This study is aimed at exploring directions for improving vocational education and training (VET) services through the integration of digital technologies within the vocational education system. The digital transformation of vocational education institutions aimed at improving the learning proces...

In The 21st century has seen water resources emerge as a key element of global economic and ecological stability as climate change, population growth, urbanization, and industrialization increase the pressures on traditional water systems. Economically, national reform and the modernization of se...

Financial stability in transition economies heavily depends on the resilience of the banking sector to macroeconomic shocks. This study aims to empirically investigate the impact of national currency stability on the liquidity of commercial banks in the Republic of Uzbekistan from 2011 to 2024. U...

The article examines the changes in U.S. policy toward the Middle East under Trump, describing them as a transition from a liberal approach to a utilitarian "pragmatic realism" under the banner "America First." This policy focused on the direct exchange of interests and the marginalization of dem...

Environmental, social, and governance issues have gained significant attention from investors, regulators, and society; however, their influence on financial disclosure quality is comparatively underexplored. This study investigates the effect of environmental, social and governance (ESG) Perform...

Sustainable tourism has emerged as a strategic approach to balance economic growth, social equity and environmental protection within the tourism sector. This article analyzes the theoretical and methodological foundations of sustainable tourism. Key definitions, conceptual frameworks and the thr...

This article examines issues related to the assessment and management of risk culture in commercial banks. The main objective of the study is to develop a practical model that enables the systematic measurement of bank employees’ attitudes toward risk. For this purpose, the Risk Culture Index (RC...

The article examines the theoretical and methodological foundations of production costs, product cost, and processing cost concepts. The scientific views of national and foreign scholars are analyzed, and the distinctions between these economic categories are substantiated. The study also explore...

The service sector plays a leading role in the modern economy, contributing significantly to gross domestic product and ensuring population employment. This article provides a systematic analysis of the organizational mechanisms aimed at enhancing the efficiency of the service sector. Special att...

This article examines research questions on the current state and perspectives for the development of small business and private entrepreneurshi... The article explores the role of small service firms in socio-economic development, new job creation potential, provision of innovative services and ...

In a contemporary geo-political landscape, the effective operation of the defence sector is directly dependant upon the status of social and economic support to military personnel. Such support is financed through state budget as a system of material incentives. The rational and efficient use of ...

This study is devoted to an in-depth examination of the theoretical and methodological foundations of profit tax accounting, as well as its interconnection with the financial accounting system. In the conditions of a modern economy, the profit tax is not only a fiscal tool that forms the state bu...

Digitalization has become a central driver of innovation in the global hospitality industry, reshaping service delivery, enhancing customer experience, and improving operational efficiency. This paper examines how digital technologies are        transforming hot...

Banking sector is rather important in the financial stability and the economic development of Uzbekistan where commercial banks have more and more problems associated with risk management as well as financial performance. The increase in size of the banking operations as well as the aspect of fin...

The issue of administrative efficiency has been more crucial to commercial banks that are in digitally changing and competitive environments. This paper has analyzed the association between the adoption of remote meetings and administrative efficiency of commercial banks in Rivers State, Nigeria,...

In this study, an econometric model was developed to analyze the processes of regional economic development and identify the main factors affecting the gross regional product. In the study, a regression model was built using the least squares method (LSM) based on statistical data for the period ...

This article analyzes the main economic factors affecting the development of business structures based on statistical data. The study examines the dynamics of financing opportunities for business entities in Uzbekistan, state support mechanisms, labor market and consumer market indicators for 202...

This article examines the role of modern digital technologies used in customs management processes, including automated information systems (AIS), digital platforms, data processing software and integrated digital management tools. The study analyzes how digital technologies contribute to optimiz...

The changes in electrical engineering industry enterprises in Uzbekistan a sector of strategic importance for industrial modernization and technological advancement as well as the economic performance of this enterprises have been analyzed in this study. Although the rapid growth stimulated by st...

This article examines the role of organizational and economic mechanisms in the development of tourism infrastructure and their impact on regional tourism growth. Tourism infrastructure, including transport, accommodation, and service systems, plays an important role in increasing tourist flows a...

This article examines the impact of information products on the transformation of information business in the context of the modern digital economy. It argues that information products have become a central factor in business development due to their intangible nature, high reproducibility, low m...

This study analyzes the balance between tax incentives and fiscal oversight instruments in the process of legalizing the shadow economy in Uzbekistan. It highlights mechanisms for expanding the tax base by limiting cash circulation, digitalizing transactions, and making them more “visible” to tax...

This article analyzes the theoretical and practical aspects of the system for taxing e-commerce activities in the context of the development of the digital economy. The increasing share of e-commerce in the economy requires new approaches to the formation of state budget revenues. During the stud...

This article analyzes the main factors affecting the effectiveness of management in higher education institutions in the context of globalization processes from a scientific, theoretical and practical perspective. Currently, the rapid changes taking place in the global education system, the inten...

A full of analysis of the current condition of the passenger estate system in Republic of Karakalpakstan. The article identifies factors that influence the quality of service in ensuring the transportation process of passengers from one point to another and ways to enhance this system using moder...

The modern international labor market requires not only specialists with solid technical knowledge, but also individuals with well-developed professional and communication skills. This article examines the role of the formation of these competencies in increasing students' competitiveness and emp...

The home and community-based services offered by Medicaid have been important in facilitating the elderly and disabled groups although the programs have been experiencing massive problems in regard to fraud, waste, and abuse. Fragmented data environments, intricate service delivery models, and la...

The study mainly aims to identify the governance of information technology (COBIT) and determine whether there is a possibility to apply information technology governance according to the COBIT framework in companies listed on the Iraqi Stock Exchange and to find out the extent of its impact on e...

The recent rapid growth of digital financial services, which have changed the underlying business models and balance sheets of commercial banks around the world pervasive with interest rate risk the most systemically relevant of bank exposures in bank-based financial systems. The accelerated digi...

In the state, a comprehensive overview of reforms in the agrarian sector, the development of the agrarian sector, the history of registration in the agrarian sector, the agricultural account, the indicators of further development in the country, the national statistical committee, the agricultura...

This article is devoted to the issues of effective organization of monitoring processes for bank loans. The article first analyzes the bank lending system and its role in economic stability. The process of monitoring loans is considered as an important component of banking activities, and it is e...

This study investigates the dynamic relationship between bank lending and entrepreneurial activity in Uzbekistan using a Structural Vector Autoregression (SVAR) approach based on quarterly data spanning from 2015 to 2024. The research examines how changes in loan volume, lending interest rates, a...

Currently, the level of digitalization of enterprises and organizations in our country varies greatly depending on their scale, industry characteristics, form of ownership, etc. It should be noted that one of the main reasons for the insufficiently rapid implementation of digital transformation p...

This article analyzes the priority directions and economic mechanisms of state support for enterprises operating in the service sector in the context of 2024–2025. The purpose of the present article is to analyse the dynamics of the service sector in terms of its share in gross domestic product, ...

Beekeeping represents a strategically important branch of agriculture that contributes not only to the production of honey and other valuable bee products—such as beeswax, propolis, royal jelly, and pollen—but also plays a critical ecological role through crop pollination and the maintenance of b...

This scientific thesis analyzes the current state and development trends of increasing the competitiveness of IT provider services in Uzbekistan. The formation of the IT services market, growth dynamics, service diversification, and infrastructure development are considered. Cybersecurity, human ...

The article analyzes the possibilities of effective organization of small farms through innovative methods in the development of the agricultural sector. Small farms are important in terms of flexibility in agricultural production, optimal allocation of resources and a positive impact on the loca...

The present study analyses contemporary tendencies in the efficiency of tax administration processes that will be taking place at a time when e-commerce and digital economy is rapidly developing. E-commerce and new tax challenges: The growing volume of online transactions, the large-scale adoptio...

This study examines the influence of internal factors on the capital stability of commercial banks in Uzbekistan using a Structural Vector Autoregression (SVAR) framework. The research focuses on the dynamic relationship between the Capital Adequacy Ratio (CAR) and five key bank-specific variable...

As Uzbekistan becomes more globalized, modern trends are also developing. In the last years of the 21st century, the new term “green economy” is becoming more relevant and is developing day by day. In our country, great attention is paid to the direction of the green economy and a strategy has be...

This article examines the circulation of hybrid securities in the debt instruments market, with particular focus on Additional Tier 1 (AT1) bonds. The study reveals the key characteristics of these securities and analyzes their role in bank financing as well as their significance within the subor...

This article systematically analyzes the impact of classical, neoclassical, Keynesian, sustainable development and new trade theories on the sustainable development of the trade system, and based on their mutual integration, scientific and methodological directions of econometric modeling are sub...

This article examines the financial markets of the Republic of Uzbekistan, considering the current global landscape and connections between countries. The article explores methods to enhance the appeal of the Republic of Uzbekistan as a destination for capital investment.
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This article examines the issues of effective management and reduction of operating costs in commercial banks through digital technologies. In recent years, the rapid development of digitalization in the banking sector, the expansion of online banking services, and the introduction of automated p...

This article develops and theoretically substantiates a didactic management model for employee medical examination processes based on digitalisation, incorporating a three-layer IT architecture (presentation, business logic, and data layers) and an integrated mechanism for economic efficiency eva...

The study aims to determine the influence of accounting disclosure in integrated reports on the price-to-book ratio, earnings per share, and net profit margin for industrial enterprises listed on the Jordan Stock Exchange. A variety of suitable statistical techniques were used to test this study,...

The purpose of this research is to analyze work stress and its impact on effective decision making in our life, to know the main causes which cause work stress, to find appropriate solution for it. This study also employs job burnout as a mediating variable for the relationship between both of th...

This scientific article analyzes the development trends in financing the communication sector in the Republic of Uzbekistan, as well as their economic content and institutional characteristics. The study examines, from the perspective of financial support, the rapid development of the digital eco...

This article examines the main aspects of organizing accounting in trade enterprises from a scientific and practical perspective. In particular, it describes the specific features of trade enterprises’ activities, the criteria for maintaining accounting records, merchandise turnover, inventory ac...

In our country, the accounting of transactions on bank and foreign currency accounts is strictly regulated. These rules and procedures are established in regulations adopted by the Central Bank. Non-cash payments in the Republic of Uzbekistan are carried out on the basis of the Resolution “On Non...

This article analyzes the dynamics of the development of communication and information services provided to the population in the Kashkadarya region based on an econometric approach. In the course of the research, the trends in the volume of communication and information services over time in the...

The fruit and vegetable sector is incredibly important in both developed and developing economies but most significant in developing economies where it contributes to employment, GDP and food security. This sector provides a sizeable proportion of agricultural output and export volume in Uzbekist...

Innovative approaches to improve productivity, resource efficiency, and sustainability are becoming the fundamentals of agricultural modernization. However, with an increasing focus on innovation in this area, there are few empirical studies that examine its impact at the farm level directly tran...

The article discusses issues related to the improvement of the mechanisms for managing fixed assets of textile industry enterprises. It is known that in the context of innovative development, the availability of state modernization programs determines the need to find ways to improve the manageme...

During the period (2021-2025), the Iraqi banking sector witnessed an accelerated shift towards the adoption of electronic payments, which led to the restructuring of the banking risk structure.Thisstudyaimedto analyzethe nature of the redistribution of banking risks in light of the transition to ...

This article examines the issues of improving retail marketing strategies in the context of digital transformation from both scientific-theoretical and practical perspectives. The main objective of the research is to develop modern approaches for evaluating and advancing the effectiveness of mark...