American Journal of Economics and Business Management

This study develops and empirically tests a mandatory capital reserve deposit model as a financial sustainability instrument for tuition-dependent higher education institutions (HEIs) in emerging markets. While developed systems rely on large-scale endowment mechanisms (e.g., Harvard University),...

This article examines the significance of key analytical frameworks widely used in modern marketing, including the AIDA, SWOT, and PEST analyses. It provides an overview of the historical development, conceptual foundations, and practical relevance of each model. Particular attention is given to ...

Recent advancements in information and communication technology cause digital transformation, which significantly influences the field of tourism, including tourist destination management, alongside intensified global competition. Despite a bulky body of literature, much remains unknown about the...

This study examines the dynamics of youth employment in Uzbekistan, with a particular focus on the role of small enterprises and the digital economy in shaping labor market outcomes across rural and urban areas This research is driven by the gap between youth unemployment rates and general unempl...

This article analyzes the scientific and theoretical foundations of product quality management in food industry enterprises. The relevance of the study is determined by the sharp increase in requirements for the safety and quality of food products in global and national markets, as well as the gr...

This article analyzes the issues of ensuring regional development in Free Economic Zones based on a comprehensive approach. The study examines the interrelationship between investment flows, digital governance, infrastructure development, and institutional environment, and develops forecast indic...

The integration of digital technologies into the design and operation of railway systems has emerged as a critical determinant of efficiency, transparency, and competitiveness in the global transport sector. Since 2017, international reforms have accelerated the adoption of digital infrastructure...

Recently, there have been increasing voices demanding the need to curb accounting manipulation because of its serious consequences for the users of financial statements, as it has become known to everyone that most companies and institutions practice accounting manipulation operations in one way ...

The formation of grain processing enterprises serves as a foundation for sustainable socio-economic development, particularly amid the digital transformation of the economy and recovery from the COVID-19 pandemic. Analytical approaches to understanding industrial dynamics using long-run statistic...

This study explores the institutional mechanisms of risk management in the banking sector, with particular emphasis on the role of digital transformation and regulatory frameworks in shaping effective risk governance. In the context of increasing financial volatility, globalization, and technolog...

This article examines the systematization and characterization of processes in retail outlets using the Surkhandarya region as an example. The relevance of the study is driven by intensifying market competition, rising consumer expectations for service quality, and the need to implement flexible,...

This article scientifically examines the role of digital marketing technologies in enhancing the competitiveness of trade services, based on sociological survey data collected from 13 trade facilities in Bukhara city and district. The study is structured according to the IMRAD methodology. Survey...

This study explores the effectiveness of transitioning to a smart university model within the context of ongoing digital transformation in higher education. It aims to develop a comprehensive methodological framework for assessing smart university performance through a set of integrated indicator...

The rapid expansion of digital technologies has significantly transformed modern economic systems and enterprise management practices. In particular, digital platforms have become an essential component of corporate financial management, enabling organizations to automate financial processes, enh...

The impact of import-export volumes on GDP growth is analyzed in depth and comprehensively based on econometric models. The theoretical foundations of GDP growth, the mechanism of import-export formation, volume dynamics, the state of the fund, and the level of GDP provision are analyzed comprehe...

This article examines financial risks associated with revenue recognition and proposes improved audit procedures for detecting them. The theoretical framework synthesizes risk-oriented auditing, the relationship between materiality and audit risk, the selection of audit evidence, the classificati...

This article comprehensively analyzes the role and importance of the industrial sector in the sustainable development of the regional economy. In modern economic conditions, the industrial sector is the main driver of economic growth and has a significant impact on the socio-economic development ...

This article examines the role of entrepreneurship in improving the well-being of the population and the importance of using innovative methods in it. The author analyzes the role of small and medium-sized businesses in ensuring economic stability and highlights new approaches (digitalization, so...

This research aims to maximize company's competitiveness through correct formulation and precise implementation of emotional and motivational marketing strategies. It also aims to identify which strategy has a greater impact on the company's competitiveness. Research utilized a questionnaire dist...

Competitive focus one of the most important and rapid developments in the business environment in general, and in the manufacturing environment in particular, especially in the field of production and product design, or the provision of services that the men's clothing factory in Najaf Governorat...

This research explores the impact of mobile banking applications on the financial behavior of university students, specifically focusing on the case study of the Bank of Baghdad (University Branch). The main purpose is to identify the impact of mobile banking services adoption on saving, spending...

The concept of sustainable development is becoming increasingly important in both academic discourse and public policy. A deeper understanding of its essence, distinctive features, and the conditions necessary for its emergence requires a comprehensive examination of the stages of its evolution. ...

Interregional socio-economic disparities are complex and influenced by multiple factors. These disparities manifest in income distribution, employment opportunities, and regional development levels. Spatial and statistical models are essential for understanding interactions between regions. Compr...

This research addresses the emerging trends in the development of the FinTech start-ups in the context of the algorithmized digital economy of modernity. Ittargets fast-accelerating financial technologies propelled by globalisation, digitalisation, and shifting behaviours. It investigates importa...

This article scientifically examines the role of the agricultural census in ensuring agrarian economic growth. The study evaluates the economic significance of the census based on regulatory and legal documents, statistical data, and forecast indicators in the agricultural sector. The results sho...

In the context of rapid financial globalization and ongoing digital transformation, the effectiveness of internal audit systems in commercial banks has become increasingly critical for ensuring financial stability, transparency, and sustainable development. Modern banking operations are character...

This article develops a new conceptual and methodological paradigm for marketing strategy in the digitally transforming service sector. The study combines conceptual framework building, comparative literature review, institutional synthesis, and methodological illustration through synthetic demon...

This article scientifically analyzes the economic mechanisms of brand strategy development in automotive enterprises and their role in increasing the competitiveness of enterprises. The main objective of the study is to identify economic factors and mechanisms that contribute to the effective dev...

The article considers systemic methodological problems in assessing regional development in the context of a modern regional economy. Based on a critical analysis of the literature review (2020–2025), the main problems were identified and grouped into four blocks: indicator-measurement (incompara...

This scientific article deeply studies the modern state of the system of accounting for fixed assets and their analysis in commercial banks. During the study, the share of fixed assets in the structure of bank assets, their depreciation policy, revaluation mechanisms and efficiency of use were an...

This paper focuses on the contribution of the government role in improving the performance of the region in export, especially the role of public policies and support systems in enabling the firms to be involved in the international market. The study uses the qualitative literature review method ...

This article is displayed by construction companies construction works classification , calculation and analysis done increase international to standards adaptation and on the specific characteristics of construction enterprises as objects of economic analysis. Presents developments in determinin...

This article analyzes the role of artificial intelligence and digital platforms in managing service quality in the service sector. In the digital economy, service quality is one of the important factors determining the competitiveness of enterprises. The study examined mechanisms for monitoring a...

This article scientifically analyzes the formation of resource capacity of organizations in the field of higher education services, its structural elements and development factors. The study studies the impact of resource capacity on the activities of the organization through material, financial,...

This article reflects the relationship between green investments and sustainable development, the importance of green investments in sustainable development. The state of sustainable development and green investments in countries was analyzed through macroeconomic indicators in Uzbekistan and oth...

This study investigates the establishment of a sound state innovation policy and the innovation clusters in Uzbekistan as the world economy is becoming increasingly competitive. Internationally, innovation clusters are known as powerful industrial engines that accelerate the translation of scienc...

Today, the role of commercial banks, which are an integral part of the country's economy, in ensuring economic stability is growing. In particular, the importance of banks financing investment projects is very high, and the government continues to implement reforms to further improve project fina...

This article provides a systematic analysis of the main factors influencing digital transformation processes in agriculture. It examines the sectoral characteristics of the agrarian sector, the quality of labor resources, the information infrastructure, and the specific features of the innovation...

Digital transformation has fundamentally reshaped the operational and financial architecture of media enterprises worldwide. This study investigates the impact of digitalization on the revenue streams and cost structures of media organizations. Using a mixed-method approach combining financial an...

As the global smart railways market is expected to grow from 149 million USD in 2025 to 1,124.5 billion USD by 2035 at a CAGR of 22.4%, railway enterprises in the digital transformation process shall require accurate and interpretable economic forecasting tools. Temporal Fusion Transformer (TFT) ...

This paper examines the occurrence, recognition, and accounting treatment of liabilities in insurance organizations in accordance with IFRS 9, IAS 39, IAS 32, and IFRS 7. It analyzes the conceptual framework of financial liabilities, disclosure requirements, and measurement approaches, with empha...

In this article, the factors influencing the volume of loans allocated by commercial banks to small businesses are analyzed based on a long-term and short-term econometric approach. The study empirically assesses how internal indicators of the banking sector (capital volume, share of liquid asset...

The article analyzes the relationship between investment risk and enterprise efficiency from an economic, theoretical and practical perspective. The main goal of the study is to systematize the methodology for assessing investment risk and develop scientifically based ways to increase enterprise ...

This scientific article examines the theoretical and methodological foundations of attracting domestic and foreign investment in agriculture. The study analyzes investment processes on the basis of Dunning’s OLI model and neoclassical and institutional approaches. Using the example of Syrdarya Re...

This scientific article analyzes the impact of green energy technologies on the economic efficiency of small businesses. The study examines the main directions of using renewable energy sources, introducing energy-saving technologies, and developing environmentally sustainable production systems....

So that it is essential to have an effective state support mechanisms for the development of the sector, since agriculture occupies a very important place in the structure of food security, and is the basis. of employment and economic stability. Although Uzbekistan has gone through comprehensive ...

This scientific article considers the issues of studying the factors influencing the development of the service sector in the Kashkadarya region based on questionnaires and improving their assessment methods. Based on the questionnaires, the main factors influencing the development of the service...

This study examines the impact of higher education on regional economic development in the Khorezm region of Uzbekistan using econometric modeling. Despite the rapid expansion of higher education institutions and student enrollment in the region, empirical research quantitatively assessing this r...

This article analyzes a newly proposed regulatory framework aimed at ensuring the financial stability of non-state (private) higher education institutions through a mechanism of mandatory reinvestment of a specified share of net profit. According to the proposed system, institutions are required ...

Given the growth of the service sphere, outsourcing is certainly one of the strategic tools to improve efficiency and competitiveness, including in small business development in Uzbekistan. In this context, outsourcing services serve as a known process for cost applications and financial improvem...

The current study seeks to confirm the connection of the effect of correlation of hybrid leadership trends which serve as an autonomous item in making planned choice as an authorized variable, by studying the effect fo dimensions of hybrid leadership which include organizational culture, mission,...

This study explores the evolving role of governments in financing higher education systems in Uzbekistan and other Central Asian countries. Employing a comparative policy analysis based on secondary data and selected case studies, the research identifies a gradual shift towards performance-based ...

This article explores the institutional mechanisms for managing the service sector within regional economies, combining both theoretical analysis and practical insights. The study emphasizes the critical role of the service sector in promoting economic growth, generating employment, and reducing ...

The article describes the characteristics and current problems of the practice of property tax collected from individuals based on the current tax legislation at the current stage of the modernization of the tax system of New Uzbekistan, the importance and tasks and prospects of solving them.

This article analyses the theoretical and practical aspects of improving the supply chain for milk and dairy products through the use of digital technologies. The digital architecture model developed as part of this research is designed to integrate the stages of production, processing, logistics...

This article provides a scientifically grounded analysis of the problems associated with the development of logistics services in the free economic zones of the Republic of Uzbekistan and proposes possible solutions. The study examines the economic performance indicators of residents of major fre...

The article examines the quality indicators of education in the higher education services market of the country and their development trends. Scientific proposals and practical recommendations have been developed for improving the quality of higher education services in the country and enhancing ...

This article highlights a methodological approach based on risk profiling in ESG auditing in the context of sustainable development and provides suggestions and recommendations.

If we approach the training of qualified personnel for the tourism sector from a systemic perspective, for example, the process of updating and monitoring the tourism industry based on the requirements of an innovative or digital economy remains complex, showing the presence of problems that crea...

This article provides a comprehensive analysis of remote banking service practices in commercial banks of Uzbekistan based on statistical data for the period 2022–2024. The study utilizes analytical data from the Central Bank of the Republic of Uzbekistan and World Bank (Global Findex 2025 databa...

This study examines the processes of ensuring the social protection system in the Kashkadarya region based on statistical analysis. The research focuses on identifying the structure, mechanisms, and effectiveness of social protection policies implemented at the regional level during 2022–2025. Th...

Ecotourism is one of the most rapidly expanding sectors of the worldwide hotel market, providing a potential means of sustainable economic progress without the loss of natural and cultural resources. In this paper the scientific-theoretical approaches to revealing the economic mechanisms of ecoto...

This article examines modern approaches to reducing production costs in the textile industry and their role in improving financial efficiency. The study focuses on the analysis of key cost components, including raw materials, energy consumption, labor, and overhead expenses, and identifies effect...

Small enterprises constitute the backbone of most national economies, yet they continue to face persistent and multidimensional challenges in managing their labor processes effectively, equitably, and at a consistently high level of quality. This study investigates the mechanisms through which sm...

This study examines the impact of dividend policies on shareholder value through a comparative analysis of companies operating in different markets and industries. Drawing on secondary data from annual reports and financial databases, it analyzes key dividend indicators-such as payout ratio, divi...

Methodology for studying the efficiency of the organizational and economic management mechanism of an agricultural processing enterprise is an essential tool for studying the activities of enterprises in the industry, as it allows one to obtain the necessary and accurate data on the processes occ...

This article analyzes the current state of customs mechanisms used in regulating foreign trade activities in Uzbekistan. Within the research framework, tariff and non-tariff regulatory instruments, dynamics of customs payments, changes in tariff rates, customs clearance times, and the system of c...

This article examines the factors shaping domestic tourism growth in Bukhara Region — a territory that stands out not only within Uzbekistan but across the broader Central Asian landscape in terms of its historical depth and cultural heritage. This study is based on official statistical data (201...

This article examines the methodology for assessing the tourism and recreational potential of the regions of Uzbekistan from economic and ecological perspectives. The author proposes an integrated model (formula) that combines natural, socio-historical, and infrastructure indicators to determine ...

In the context of global challenges such as climate change, food insecurity, and natural resource scarcity, the need to improve the economic efficiency of agriculture through sustainable approaches has become increasingly important.  Modern agricultural development emphasizes the integration...

This article studies the theoretical and practical aspects of managing the processes of diversification of tourism types in Uzbekistan. The role and importance of diversification in the development of tourism as a strategic sector of the national economy are substantiated. Statistical data for 20...

This article discusses how the state has used and continues to use television images to reinforce its policies. The emergence of images during the course of programs is analyzed through examples, and the article explores how the evolution of these images has undergone various changes.

In this article, small businesses are seen as a segment of the economic system that adapts quickly, uses resources relatively economically , and supports regional employment. Therefore, assessing their activities is considered not only as a means of recording financial results, but also as a proc...

This paper develops a multifactor econometric model to assess the determinants of costs associated with processing statistical data using cloud technologies. The empirical analysis is based on semiannual data for 2010-2025 obtained from the Statistics Agency of the Republic of Uzbekistan. The dep...

Understanding, assessing, and managing risks are crucial to the success, growth, and achievement of objectives by Iraqi banks. Although taking risks is intended to generate higher returns, failing to manage these risks correctly and scientifically may result in the loss of such returns and the in...

This article analyzes the development trends of localization processes in regional free economic zones and their economic content. The research focuses on the role of free economic zones in the national economy, attracting investments, developing industrial cooperation, and expanding the producti...

This study examines how the adoption of generative artificial intelligence (AI) affects the productivity growth at the industry level in the United States based on a multi-sector empirical study. With the widespread adoption of generative AI technologies in industries, the issue of productivity i...

In this article, the impact of the volume of investments on the unemployment rate in the Republic of Uzbekistan was analyzed based on econometric methods. The research results showed that with the increase in the volume of investments, the unemployment rate tends to decrease in the long term. How...

This research aims to determine the impact of implementing Total Quality Management (TQM) on improving the efficiency of electronic automation systems in government institutions, comparing it to electronic payment by taxpayers. It also examines the role of employees in collection departments and ...

This article analyzes the main factors affecting the efficiency of commercial bank activities and their importance in the development of the banking system. The study examines internal and external factors determining banking efficiency, including the effectiveness of bank management, the quality...

Development of a successful IT product is a complex multi-stage process with a number of mandatory stages, some of which can take place in parallel. It is important to note that different outsourcing companies define the stages of product development differently, and it is important that the proc...

This article examines the comparative analysis of the industrial systems of Bukhara region and Germany’s Rheinische Revier region, focusing on structural composition, resource dependency, innovation development, and transformation strategies. The study demonstrates that regions heavily dependent ...

This article analyzes the role of improving the structural structure of the economy in providing housing to the population. It highlights the impact of the development of the construction sector, investments, subsidies and mortgage mechanisms on housing supply. The study substantiates that econom...

The increasing significance of sustainable tourism and the fast digitalization are providing new possibilities to develop green tourism models, Nevertheless, only a small amount of studies have investigated the joint effect between digitalization and the dynamics of global tourism, especially in ...

This article examines the methodological foundations of tourism village development and the issues involved in improving them in the context of Uzbekistan. The study argues that tourism villages should be understood not simply as rural settlements with tourism potential, but as integrated territo...

This study examines foreign credit lines extended through JSCB “Business Development Bank” of Uzbekistan with participation from the World Bank, Islamic Development Bank (IsDB), and European Investment Bank (EIB). The research employs a comparative case study methodology to analyze the financial ...

To quantitatively assess the dynamic interrelations among the three principal stages of Uzbekistan's agri-food supply chain (AFSC) — upstream production, midstream processing, and downstream export/consumption — and identify the shock propagation mechanism within the chain. Based on annual data f...

This scientific article examines the theoretical and methodological foundations and practical mechanisms for managing the value chain in regional industrial clusters under the conditions of digital transformation. In the modern economy, the rapid development of digital technologies is fundamental...

This research paper analyzes the opinions and theoretical approaches of a number of scholars who have made a significant contribution to the concept of entrepreneurship. In the process of this analysis, it can be concluded that the approaches of each of the economists who conducted research in th...

The exhibition and conference service sector in China has emerged as a fundamental component of the country's shift towards a service-oriented economy. This article looks at the sector from the points of view of service economics, network economics, and regional economics. Service economics empha...

The article analyzes approaches to improving the qualifications of road industry personnel to ensure stable economic growth of the region, including the development of transport infrastructure, the use of international experience, analysis of current problems, as well as an attempt to develop sci...

This article examines the role of economic potential in enhancing regional competitiveness and analyzes international experience in its effective utilization, using the case of the Khorezm region. The main objective of the study is to analyze the factors of regional economic potential, assess the...

The article examines the fundamental transformation of enterprise management systems in the context of the digital economy, focusing on the transition from traditional hierarchical management models to adaptive, networked and data-driven models. Within the framework of the study, a quantitative a...

The effectiveness of regional housing policy is closely linked to the stability of investment flows, the quality of the housing stock, the level of housing accessibility for the population, and the sustainable development of the social environment. The interaction between the public and private s...

The research aims to investigate how the elements of strategic management accounting such as cost management strategies, strategic performance measurement, and competitor analysis influence the dimensions of competitive advantage in commercial companies located in Salah Al-Din Governorate using a...

This paper examines the conceptual apparatus, classification principles and theoretical foundations of business processes in enterprises functioning within a regional economy. Drawing on the process-oriented approach (Hammer & Champy, Davenport), the value-chain framework (Porter), and contem...

This study investigates the role of information technology in improving the quality of accounting information at the Directorate of Education in Salah Al-Din. A descriptive-analytical method was used, with a questionnaire as the main data collection tool. The questionnaire was distributed to a pu...

This article examines the internal factors influencing the dynamic development of regional economies and identifies the priority areas for the activities of social sector organizations. The study analyzes the role of social institutions in enhancing regional economic stability, improving human ca...

This research is dedicated to a comprehensive analysis of the role of digital entrepreneurship as a catalyst for youth employment in the context of the modern transformation of Uzbekistan's economy. The study examines the theoretical foundations of the digital transformation of the entrepreneuria...

This article analyzes the processes of regional economic development and the impact of digital technologies on economic efficiency in the context of digital transformation. The study examines the impact of information and communication technologies (ICT), Internet infrastructure, digital public s...

Nowadays human resources are getting wider attention in order to accelerate economic growth, mainly after, the economic practice of developed countries proved that they possess direct impact on firm’s potential to achieve its strategic, operational, and financial goals. However, investments spent...

The credibility of financial reporting is undermined when earnings management occurs, posing risks to stakeholders, investors, and the overall financial system. This study examined the moderating effect of audit committee financial expertise on the relationship between audit quality and earnings ...

Employment is one of the most important socio-economic categories that reflects the effective participation of the population in economic activity and plays a key role in ensuring sustainable economic growth and social stability. This article examines the economic essence of the population employ...

Resource efficiency in grain processing enterprises has emerged as a critical determinant of competitiveness, food security, and environmental sustainability. This paper investigates the best practices of three leading economies — the United States, the European Union, and China — in improving re...

This article analyzed organizational and economic mechanisms for developing long-term customer relationships in the B2B textile market. The study integrated commitment-trust theory, network approach, and relationship marketing concepts. An empirical assessment was conducted based on Uzbekistanʼs ...

This article investigates the economic efficiency of digitalization processes in the trade services sector serving the population of Qashqadarya region, Uzbekistan. The study analyzes key performance indicators, identifies structural barriers to digital transformation, and proposes evidence-based...

The article focuses on effective issues such as how much the fee for the service, which is an integral and main part of this contract, is, and how much the prepayment portion is, after the lawyer determines the payment for the client’s services by agreement of both parties before starting their w...

This article examines the current dynamics of regional external economic activity and analyses the relationship between export potential diversification and the enhancement of regional competitiveness, with particular reference to the Republic of Uzbekistan. The research addresses the critical ne...

This article provides a comprehensive analysis of the development of ICT service exports within the digital economy. The theoretical foundations of service export, its impact on economic growth, and global development trends are highlighted. During the study, the current state of ICT service expo...

This article analyzes the development trends of tourism service exports in Uzbekistan and their role in the national economy on the basis of statistical data. The study examines foreign tourist arrivals, the volume of tourism service exports, and their share in the structure of total service expo...

This article analyzes the strategic and institutional aspects of increasing competitiveness and efficiency in the higher education system. The study examines trends in the global higher education system, factors determining the competitiveness of universities, management and financing mechanisms,...

This article analyzes the issues of managing entrepreneurial risks and ensuring the stability of the enterprise in conditions of economic uncertainty. The study covers the main types of risks (financial, operational, market and strategic) and methods of their assessment and management. Also, the ...

Overtourism has emerged as one of the most pressing challenges in global tourism management, threatening ecological integrity, local community well-being, and the long-term viability of tourist destinations. This study systematically examines international strategies employed to mitigate overtour...

During the institutional and economic reforms gradually carried out in Uzbekistan, farming enterprises are established on lands granted under long-term lease. This has created the foundation for the formation of a class of genuine owners that ensures stability and development in rural areas. At t...