American Journal of Economics and Business Management

In this artical, the sustainability and profitability of commercial banks will be assessed against the backdrop of their importance in ensuring the integrity of international economic structures. Due to their indispensable role in achieving global economic growth, financial institutions might som...

This research paper analyzes the role of integrating research and development (R&D) with the industrial sector of the Republic of Uzbekistan in the context of forming mechanisms for the localization of import-substituting components and products aimed at ensuring the country’s technological i...

This article discusses the main factors for increasing the value of enterprises since they are an important goal of the national economy. In world practice, there is no unified approach to the factors influencing the increase in the value of an enterprise. Therefore, in order to increase the valu...

The article provides a comparative analysis of the system of national (IASB) and international (IFRS, IAS) standards regulating the accounting and auditing of liabilities. During the study, seven main differences between national and international standards were identified and directions for thei...

This article analyzes the issues of improving the management strategy based on programs for the development of tourism types in Uzbekistan from a scientific, theoretical and practical perspective. The importance of institutional coherence between the macro, meso and micro levels in tourism manage...

The article examines conceptual approaches to the role of foreign direct investment in the development of the national economy. Foreign direct investment is interpreted not only as an external source of capital, but also as a mechanism for technological modernization, institutional transformation...

This study investigates the temporal pattern of foreign tourist arrivals to Bukhara region (Uzbekistan) between 2023 and 2025, with the aim of identifying and statistically verifying the form of seasonal fluctuations. The analysis draws on thirty-six monthly observations and applies a local-extre...

Uzbekistan, one of Central Asia's most populous and resource-rich economies, stands at a pivotal juncture in its developmental trajectory. This article examines the transition potential and current progress of the circular economy (CE) paradigm within Uzbekistan's national economic framework. The...

Central Asia's oil and gas sector stands at a pivotal crossroads: abundant hydrocarbon reserves have historically underpinned economic growth, yet over-reliance on resource revenues exposes governments to price volatility, constrains institutional development, and impedes the structural transform...

This study provides a comprehensive analysis of the impact of digitalization of banking services on economic efficiency based on a systematic approach. It evaluates the role of digital transformation in the banking sector using the experience of both developed and developing countries. The resear...

This article analyzes the main factors influencing the efficiency of milk production and examines the classification of dairy cattle based on productivity levels. The study was conducted in farms and household plots of the Samarkand region, where data were collected on 616 cattle and the factors ...

The accelerating diffusion of artificial intelligence (AI) and automation technologies across global production systems has fundamentally reconfigured the architecture of labour markets, yet the distributional consequences of this transformation remain disproportionately underexplored in developi...

In the context of the transition to a knowledge-based economy, ensuring the financial sustainability of higher education institutions (HEIs) has become a key priority. This study examines the mechanisms for enhancing financial sustainability in Uzbekistan’s higher education system based on the an...

This article examines Uzbekistan’s digitalization reforms in the governance of scientific institutions between 2017 and 2024. Unlike high-income economies, where information systems were gradually integrated, Uzbekistan represents a case where digitalization was used as a deliberate policy instru...

This article examines the necessity of evaluating indicators for improving marketing efficiency in regions, as well as the existing opportunities, priority aspects, levels, and significance of this process. In addition, conclusions and recommendations regarding the assessment of marketing efficie...

In this article, we will take a detailed look at the organizational and economic mechanisms that can be optimized to reduce production costs in the textile industry. In the course of the study, we analyzed the structure of production costs, identified the factors influencing their formation, and ...

This study analyzes the key factors affecting the effectiveness of risk assessment in commercial banks. In the context of increasing financial intermediation and expanding lending activities, accurate risk evaluation has become a critical determinant of banks’ financial stability. The research fo...

The paper analyzed the impact of transport infrastructure and territorial competitiveness on sustainable regional development, using Central Asia and Uzbekistan as a case study. The research integrated public capital theory, new economic geography, and Porter’s competitiveness framework into a un...

The article examined the theoretical foundations of assessing how regional infrastructure affected social stratification and developed a coherent conceptual model. The researcher substantiated an integrative analytical approach grounded in Aschauer’s public capital hypothesis, Hansen’s classifica...

The transition of healthcare systems toward mixed financing models has increased the role of paid medical services in ensuring financial sustainability and improving service quality. In Uzbekistan, public medical institutions are progressively expanding paid services to supplement limited budget ...

This article examines the positive aspects of financing the healthcare system based on medical insurance. The dynamics of funds allocated from the State Budget to the State Medical Insurance Fund during 2022–2025 are analyzed. Based on the use of digital technologies within the state medical insu...

Information asymmetry and frictional unemployment in the labour markets of emerging economies generate a structurally suboptimal allocation of human capital and produce a persistent deviation of GDP from its potential level. In Uzbekistan, approximately 8–10 percent of the annual cohort of 600,00...

This article develops a conceptual model of management strategies aimed at improving the quality of education. The study analyses the concept of education quality, the theoretical foundations of management strategies and the mechanisms of their practical application. It also proposes a conceptual...

The rapid advancement of digitalization has brought unprecedented convenience but also introduced a myriad of complex challenges to digital security. This article explores the multifaceted threats confronting modern digital infrastructures, including sophisticated cyberattacks, data breaches, and...

This article classifies criteria for regional industrial potential based on the views of international and domestic scholars. It analyzes the regional industrial structure by sector and their production activities across regions. Based on the findings, proposals for increasing regional industrial...

This article analyzes modern internal models of organizing internal audit in the public procurement system in developed countries from a scientific, theoretical and practical point of view. The study covers the evolution of internal audit in public procurement from a compliance-oriented model to ...

This article examines the role and impact of artificial intelligence (AI) technologies in the development of the digital economy. In the context of rapid digital transformation in the 21st century, AI is analyzed as a key driver of economic efficiency, innovation, and structural change. The study...

The article examines the scientific and methodological foundations of the introduction of digital audit tools (Computer Assisted Audit Techniques — CAATs) and modern information technologies in road transport enterprises.

The article examines the relationship between the principles of the International Standards on Auditing (ISAs) in bank auditing - independence, professional judgment, professional skepticism and public interest - and the audit strategy. The specific features of the formation of accounting and fin...

The article develops a four-stage classification system aimed at recognizing electricity losses as an object of accounting and auditing in power grid enterprises. The division of losses into technological-normative, technological-excessive, commercial and organizational-management groups is justi...

This article investigates the historical evolution of management accounting concepts in international higher education institutions, their contemporary models, and practical relevance for non-state higher education institutions (HEIs) in Uzbekistan. A comparative analysis is conducted of RCB, ABC...

The article presents a critical review of the theoretical and methodological foundations of financial reporting preparation. It systematizes the concepts that regulate, explain, and empirically verify the process of forming financial reporting. Particular attention is paid to the chronology of th...

The article develops methods and criteria for assessing the activity level of the population of Surkhandarya region. It also presents scientific proposals and conclusions aimed at improving the quality of housing and public catering services for the population of Surkhandarya region.

This article, based on the results of Monte Carlo simulation, develops systematic approaches and implementation mechanisms for the development of the small business system in Jizzakh region. Also, scientifically based proposals and recommendations for the development of the small business system ...

Financing innovative projects is one of the key factors ensuring sustainable economic growth and entrepreneurial development in modern economies. This study examines foreign experience in financing innovative projects within entrepreneurial activities and evaluates effective financial mechanisms ...

This article systematically studies the development trends of the hydropower, electric power, and alternative energy sources sectors in Uzbekistan in the context of the transition to a green economy. The inextricable link between these sectors and the concept of a green economy, their role in the...

 
Digital transformation has emerged as a pivotal lever for reshaping macroeconomic strategy in the energy sector, particularly in transition economies pursuing structural diversification. This study examines the mechanisms through which digital technologies — including smart grids, artificial in...

This study examines the impact of social technologies on Customer Relationship Management (CRM) within the service sector, focusing on how digital platforms, social media networks, and data-driven communication tools transform customer interaction and organizational performance. The research aims...

This article scientifically substantiates innovative mechanisms that ensure the effective use of resources based on clustering in the field of household services. The study examines the prospects for enhancing service productivity through territorial clustering, digital platforms, electronic busi...

This article examines the impact of growth factors in Uzbekistan’s industrial sector on fixed capital investments and innovation expenditures using a multi-model econometric approach. The methodological framework of the study incorporates Ordinary Least Squares (OLS), robust regression (resistant...

Trade enterprises in the digital economy identify persistent rivalry and quick changes in consumer behavior. The marketing world is changing and traditional approaches are becoming less effective and innovative, data-driven solutions are needed. Focus of the StudyThis study explored the role of a...

In this article, the methodological foundations of diversifying the export structure in ensuring regional economic stability under globalization conditions are examined. During the research process, the main directions of diversification of regional export activities were classified according to ...

This article develops an integrated model for assessing the effectiveness of innovative and institutional mechanisms in the development of regional tourism. The study analyzes the theoretical and methodological aspects of assessing tourism effectiveness and proposes a comprehensive assessment app...

This study investigates how the digitalization of tax administration facilitates the transition toward a green service sector. It specifically examines the institutional frameworks necessary to integrate real-time data analytics and automated monitoring into environmental tax compliance. The rese...

This study explores the pivotal role of trade policy in boosting the economic competitiveness of developing countries, and compares the lessons learned from the experiences of China and Turkey. Trade policy is one of the key policy instruments for structural change in the modern global economy, b...

This article develops an econometric model to assess the effectiveness of implementing digital agrotechnologies in farming enterprises. The study analyzed the impact of digital technologies, mobile information systems, water resource monitoring, and agrotechnological investments on agricultural p...

This paper examines how effective communication systems, democratic leadership style, incentive and reward systems, and training and development programmes serve as mechanisms for enhancing employee productivity in the Nigerian industrial sector through a systematic literature review methodology....

This article empirically assesses the impact of digital transformation processes implemented in Uzbek commercial banks on financial stability, using data for the period 2014–2023. The principal aim of the study is to identify the long-run and short-run relationships between digitalisation and ind...

This study examines the impact of logistics information systems on the operational efficiency of manufacturing enterprises in the context of digital transformation. The research analyzes the role of logistics information systems in optimizing material, financial, and information flows within ente...

This article provides a comprehensive scientific analysis of contemporary mechanisms for financing socially significant projects through non-governmental organizations (NGOs) based on multi-source donor funding. In the context of Uzbekistan, institutional, legal, and technological constraints of ...

This study examines the theoretical foundations of loan portfolio management and credit risk management in commercial banks under modern financial market conditions. The research analyzes the economic nature of credit risk, the principles of loan portfolio diversification, and the role of modern ...

This article develops an integrated model for improving digital governance in joint-stock companies. The study applies a five-block theoretical architecture and a DEI-based measurement methodology to integrate organizational, economic, technological, and institutional mechanisms into a unified sy...

This article provides a comprehensive study on determining the optimal scale of beef cattle breeding development in the Syrdarya region. The study analyzes production volumes of livestock farms, resource utilization efficiency, feed base conditions, and regional market infrastructure. In addition...

This paper develops a theoretical framework for understanding the role of digital marketing capabilities in shaping competitive advantage among family-owned small and medium-sized enterprises (SMEs) in emerging market contexts. Drawing on the resource-based view, dynamic-capabilities theory, and ...

This paper examines the international experience of leading countries - Germany, Japan, South Korea, China, and the United States - in improving resource efficiency at thermal energy enterprises, with a focus on identifying best practices applicable to Uzbekistan’s energy sector. The study system...

This article analyzes the institutional transformations and the autonomization of management mechanisms within the higher education system of New Uzbekistan. It examines the milestones achieved in granting academic and financial independence to higher education organizations, while identifying th...

This article analyzes the issues of effective use of information and communication technologies (ICT) in managing digital services. The study examined the trends in the development of digital services in Uzbekistan, the state of the Internet infrastructure, the level of digital literacy, and the ...

The article analyzes how economic resources are used in chemical industry enterprises from a macroeconomic perspective and reveals key global development trends in the sector. It examines the recent evolution of the world chemical market, its structural features and the experience of leading indu...

This paper develops a conceptual framework for understanding the dynamics of sub-regional convergence in transition economies, with particular reference to the spatial spillover mechanisms through which inter-district inequalities can be productively narrowed. While the classical convergence lite...

This article examines the current state of agritourism development in Bukhara region of Uzbekistan and evaluates the region's potential as a destination for rural and agricultural tourism. Drawing on statistical data, field observations, and relevant academic literature, the study analyzes the ex...

This paper presents a comprehensive empirical analysis of the current state, dynamics, and structural characteristics of poverty in the Bukhara region of Uzbekistan for the period 2021-2025. Using World Bank monetary poverty estimates, the UNDP-OPHI-CERR Multidimensional Poverty Index (MPI) pilot...

This article analyzes the priority directions of reforming the banking sector in Uzbekistan with a particular emphasis on digital transformation, institutional development of the banking system, and ensuring financial stability. The study highlights key areas such as banking sector modernization,...

This article examines international financing models for arts and culture education institutions and develops evidence-based recommendations for Uzbekistan. Drawing on data spanning 2020 to 2025, the study conducts a comparative analysis of practices in the United States, the European Union, and ...

Introduction. Research and policy discussions on the digital divide have long been organised around a relatively simple question: who has access to technology, and who does not? Yet in a context shaped by ubiquitous artificial intelligence (AI) and platform capitalism, inequality is increasingly ...

This article substantiates that assessing environmental impact is one of the key strategic directions in urban economic planning, demonstrating how the growth of urbanization processes and economic activity leads to excessive use of natural resources and affects ecological balance. The study emph...

The BRICS nations have evolved as one of the world’s most prominent trade blocs, making significant contribution to the international trade, investment and economic cohesion. India, as a founding member of the BRICS nations has nurtured and expanded trade ties with the member of nations over the ...

The study aims to evaluate the company’s performance using the Sustainability Scorecard by focusing on Diyala General Electric Industries, one of the leading companies in the Iraqi market for the years 2022, 2023, and 2024. A descriptive-analytical approach was used to collect primary and seconda...

WITHDRAWAL NOTICE: This article has been withdrawn from publication to allow the author(s) to make comprehensive improvements and refinements to the manuscript. This is intended to ensure the accuracy of the data before it can be used for further reference.

This article examines the current state of the services sector in Qashqadaryo Region and develops an institutional-economic mechanism for increasing its competitiveness. The study uses official regional statistics for January-October 2025, comparative analysis, structural decomposition, and a mec...

This study analyzes the relationship between water productivity and CO2 emissions of Agriculture Amudarya and Sirdarya river basin depending countries of Central Asia over the period 1996–2024. An important contribution of this study is to assess the role of governance in water productivity. The ...

The article examines international experience in implementing digital CRM solutions in enterprises and the possibilities of adapting this experience to the context of Uzbekistan. The role of CRM systems in improving customer service quality, personalizing services, strengthening customer loyalty,...

This scientific article analyzes the accounting practices of current and long-term liabilities in industrial enterprises of Uzbekistan and their harmonization with International Financial Reporting Standards (IFRS). The study examines conceptual differences between National Accounting Standards (...

With the rise of Artificial Intelligence and the autonomous digital ecosystem, the M2M financial systems that can make transactions without human intervention have been developed rapidly. AASI helps intelligent agents, IoT devices, and AI applications to facilitate efficient digital payments exch...

The Small and Medium Enterprises (SMEs) are important stakeholders in the economic development process as they are contributing to employment creation, industrial productivity and innovation in the business world. But SMEs are very sensitive to working capital financing to carry on their daily op...

The article provides a comprehensive analysis of global experience in the implementation of innovative digital technologies in infrastructure sectors under conditions of demonopolization. The transformation of natural monopolies from closed hierarchical structures into open technological platform...

The trade sector is the backbone of Samarkand Region's economy, generating roughly a quarter of regional gross product and employing close to one in five members of the working-age population. Yet its capacity to compete on anything other than price remains fragile. Innovation adoption is uneven,...

This scientific article provides an in-depth analysis of the patterns of change in the demand for social services in the Republic of Uzbekistan under the influence of the dynamics of the minimum wage and household incomes. During the study period, an increase of 87.1% in the minimum wage and 118....

This article provides a comprehensive legal analysis of the impact of modern trends in the development of information systems - artificial intelligence, the Internet of Things (IoT) and big data (Big Data) on the financial sector. The scientific research work reveals the role of this technology i...

This study examines the conceptual foundations of youth travelability and proposes a multidimensional framework for understanding the factors influencing young people’s participation in tourism activities. Through content analysis and comparative analysis of international and academic approaches ...

The article considers the issues of improving decision-making mechanisms in regional economic management based on the integration of graph theory and multi-criteria optimization methods. The author justifies the need to transition from intuitive management methods to the construction of intellige...

The article examines the strategic importance of implementing a budget management system at industrial enterprises in the context of achieving the key indicators of socio-economic and institutional reforms in the Republic of Uzbekistan under the “Uzbekistan–2030” Strategy. Particular attention is...

This article studies the socio-economic mechanisms of family enterprises based on a comprehensive approach. It scientifically substantiates the economic essence of family business, its impact on employment, income generation and local economic development. It also analyzes the social and economic...

This study develops a structured methodology to align corporate financial reporting mechanisms and audit committee oversight with International Financial Reporting Standards (IFRS) and International Standards on Auditing (ISA). The research provides a rigorous academic analysis of how IFRS 10 and...

The development of the green energy services market is one of the key priorities of modern economic transformation and sustainable development. In the context of increasing environmental challenges and the need for efficient energy use, green energy services play an important role in improving en...

This article analyzes the priority mechanisms, influencing factors, and identification methods for providing competitive transport services in the modern economy. The study focuses on the role of transport infrastructure, logistics efficiency, service quality, digital technologies, cost optimizat...

This article examines the problems arising in improving the efficiency of financial investments in joint-stock companies and the ways to overcome them. The study highlights the rational use of investment funds, increasing the profitability of investment portfolios, reducing financial risks, and i...

This study looks at the challenges of fighting drug abuse among public secondary school students in the Federal Capital Territory (FCT), Abuja, Nigeria. It also examines what school principals can do to solve this problem. Drug abuse among young people is a major worry in Nigeria because it hurts...

The article examined theoretical and practical approaches to assessing the investment image of a region using the case of Khorezm Province. The study demonstrated that the investment image represents the combination of economic potential, institutional conditions, and investor perceptions. Statis...

This article examines the legal and regulatory foundations for organizing and developing innovative activities in the Republic of Uzbekistan, the priority directions of state innovation policy, and issues related to improving the financing system of innovative activities in industrial enterprises...

This article develops a comprehensive methodology for assessing the level of development and efficiency of agricultural production infrastructure at the regional level. The proposed methodology integrates four key dimensions - density (Infrastructure Density Index), utilization intensity (Intensi...

Food and dining experiences have evolved into primary drivers of tourism demand. Despite growing recognition of gastronomy as a strategic tourism asset, many regional destinations — particularly in transition economies — fail to integrate their culinary resources into coherent, competitive food s...

This study examines the impact of digital financial inclusion on the growth of micro, small, and medium-sized enterprises (MSMEs) in emerging economies, with particular evidence from Uzbekistan. In recent years, the rapid expansion of digital financial services, including mobile banking, digital ...

This article examines the theoretical and methodological foundations for enhancing the efficiency of communication and telecommunication services under the conditions of the digital economy. Digitalization processes have fundamentally transformed all stages of telecom operators' activities - from...

Agrotourism has become one of the fastest-growing segments of the global tourism industry and is increasingly recognised as an instrument for diversifying rural economies, sustaining employment, conserving cultural landscapes and promoting environmental sustainability. This study examines and com...

The service sector has become one of the key drivers of regional economic growth, employment generation, and improvements in living standards. In Uzbekistan, the introduction of a mahalla-based development model has created new opportunities for identifying local socio-economic challenges and pro...

This article examines the specific features of the efficiency of the deposit base of commercial banks in the context of economic reforms. In the banking system, deposit funds play a significant role as an important source of financial resources, ensuring banks’ liquidity, lending capacity and fin...

The article explores the institutional, fiscal and economic determinants that shape the ability of a modernizing economy to attract foreign direct investment and transform external capital into sustainable sectoral development. Unlike traditional descriptions of investment inflows, the study focu...

This article examines the prospects and mechanisms for enhancing Islamic accounting practices in Uzbekistan’s commercial banking sector and capital market institutions through a comparative analysis of the standards issued by the Accounting and Auditing Organization for Islamic Financial Institut...

This article analyzes the issues of improving the mechanism for developing business processes in the service sector in Uzbekistan. The study examines data from the State Statistics Committee for the years 2018–2025, Based on official data from the Central Bank and international organizations, the...

This article examines the issues of improving the efficiency of the deposit base of commercial banks in the context of economic reforms. Bank deposits, as one of the main sources of financial resources, play an important role in expanding banks’ lending capacity, ensuring liquidity, and strengthe...

This article examines the economic essence of the transport system and its role in ensuring regional development. The transport system is considered as a key component of economic infrastructure that connects production, consumption, labour resources, markets and investment flows. The study highl...

This article presents an econometric assessment of the effectiveness of special economic zones operating in the regions of Uzbekistan during 2015–2025. The study examines the dynamics of industrial output, exports, investment and employment and estimates three empirical relationships: the product...

Service quality is the central determinant of the competitiveness of service enterprises, which makes the choice of an appropriate measurement framework methodologically critical. This paper reviews the principal international models for assessing service quality and links them to a factor-based ...

This article examines the assessment and analysis of structural changes in the leading sectoral structures of Bukhara region. The study focuses on identifying the main trends in the development of key sectors such as industry, agriculture, services, construction, transport and tourism. The articl...

This article examines the institutional and organizational aspects of improving the financial management system in enterprises. In particular, using the case of Hududgazta’minot JSC, the study explores the possibilities of implementing a financial responsibility model based on KPI indicators and ...

Tourism is the main economic activity that has a positive impact on economic growth and employment in the country, as it has a huge impact on key sectors of the economy, such as transport, hotel and restaurant services, trade, construction, production of consumer goods and many others. Economic i...