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613 articles found
American Journal of Economics and Business Management 12 Jan 2026

Analysis of the Factors and Economic Mechanisms of Creative Economy Development in Uzbekistan

Oybek, Dusmukhamedov
ISSN 2576-5973 Vol. 9 · No. 1 DOI
Abstract. Sustainable tourism has become a central focus of contemporary research as destinations seek to balance economic growth, social inclusion, and environmental conservation. This study explores how the diversification of tourist products and services contributes to sustainable tourism develo…
American Journal of Economics and Business Management 12 Jan 2026

International Experience in Enhancing the Efficiency of Asset Management in Commercial Banks

Avlakulovich, Kholmurodov Musurmon
ISSN 2576-5973 Vol. 9 · No. 1 DOI
Abstract. This paper conducts a detailed summary of international experiences to improve asset management efficiency in commercial banks, with special focus on the functions as well as influences of NPLs on bank asset quality. The research tries to identify how different proportions of problem loan…
American Journal of Economics and Business Management 12 Jan 2026

Improving Mechanisms to Ensure Financial Sustainability of Energy Companies in the Context of Digital Transformation

Rustamovna, Buranbaeva Shoira
ISSN 2576-5973 Vol. 9 · No. 1 DOI
Abstract. Financial sustainability in energy companies increasingly depends on the ability to keep tariffs affordable while maintaining reliability, funding asset renewal, and responding to energy-transition pressures. Digital transformation has moved from “nice-to-have IT” to a core financial leve…
American Journal of Economics and Business Management 12 Jan 2026

Enhancing the Effectiveness and Quality of Internal Cost Control in Insurance Companies: Evidence from “Uzbekinvest EIIC” JSC

Rakhimov, H.A.
ISSN 2576-5973 Vol. 9 · No. 1 DOI
Abstract. The article presents a comprehensive analysis of the current state of the internal control system at Uzbekinvest Export-Import Insurance Company JSC, with particular emphasis on the effectiveness of internal control mechanisms and their role in cost management. Special attention is paid t…
American Journal of Economics and Business Management 11 Jan 2026

Improving Project Financing Practices for Investment Projects in Commercial Banks

N. S, Abdurazakova
ISSN 2576-5973 Vol. 9 · No. 1 DOI
Abstract. Project finance is certainly increasingly important to help sustain investment and economic growth in the long run, in particular in the banking industry of emerging economies. In recent years, commercial banks tend to utilize project financing approaches to finance investments of larger …
American Journal of Economics and Business Management 10 Jan 2026

Advantages and Problems of Using Artificial Intelligence in Cost Accounting and Their Optimization in Railway Transport Holding Companies

Ilhomovna, Mukhamedova Sitora
ISSN 2576-5973 Vol. 9 · No. 1 DOI
Abstract. Cost accounting systems in large, asset-intensive organizations, such as railroad transport holding companies, are changing due to the quick development of artificial intelligence (AI) technologies. The benefits and difficulties of applying AI to cost accounting and optimization in this i…
American Journal of Economics and Business Management 10 Jan 2026

Digital Transformation of Public Procurement in an Innovation-Driven Economy

Gulboev, Ulugbek Islamovich
ISSN 2576-5973 Vol. 9 · No. 1 DOI
Abstract. The article analyzes the vectors and future of digital transformation of public procurement in the conditions of innovation driven economy. This research examines the main digital technologies of public procurement, and their role in the transparency, competition, and efficiency of public…
American Journal of Economics and Business Management 10 Jan 2026

Prospects for Improving Treasury Execution of the State Budget in the Digital Economy

Atajanov, Murodbek Bekberganovich
ISSN 2576-5973 Vol. 9 · No. 1 DOI
Abstract. The article researches the possibilities for improving the treasury implementation of public financial management in accounting systems of the state capital in the new economic relations in the conditions of the shadow economy and global processes of the digital economy. It examines main …
American Journal of Economics and Business Management 09 Jan 2026

Fiscal Effects of Sin Taxation on Nigeria’s Economic Development

Charles , Uchenna Esther Nweke-; Elom , Joseph Ogwu; Ifeanyi, ACA , Okwu, Peter; Christopher , Chukwu Uche
ISSN 2576-5973 Vol. 9 · No. 1 DOI
Abstract. This study investigates the impact of sin tax on economic development in Nigeria. This study adopted an ex-post facto research design using time series data from 1999 to 2023 to examine the impact of sin taxes on economic development in Nigeria, proxied by per capita income. The focus was…
American Journal of Economics and Business Management 08 Jan 2026

An Analysis of the Evolution of International Competitiveness Theories

Sotvoldievich, Mallaboev Anvarjon
ISSN 2576-5973 Vol. 9 · No. 1 DOI
Abstract. This article provides a step-by-step analysis of theoretical models developed by economists related to international competitiveness and its determinants. The importance of international competitiveness theories in modern economic conditions is scientifically substantiated. Within the sco…