Abstrak.
Revenue, trade receivables and tariff-related balances of a regulated electricity distributor are usually treated as separate accounting topics, although they arise in one cycle: a tariff is set, electricity is delivered and billed, and the bill is settled. This article builds a tariff–re…
Abstrak.
This paper assesses the efficiency of commercial banks in Uzbekistan over 2020–2025, the period covered by the national banking-sector reform strategy, using a three-block framework that combines accounting indicators with a DuPont decomposition, frontier efficiency estimated by data enve…
Dr. Shaymaa Kamil Mwayesh Asadi; Dr. Mohammed Kareem Hameed
ISSN
2576-5973
Vol. 9
· No. 10
DOI
Abstrak.
Aims to explore role of environmental cost and managerial accounting in uncovering the practices of some companies that promote products harmful to the environment, a phenomenon known as "false green marketing," which poses a significant threat to environmental sustainability. Furthermore…
Abstrak.
This paper develops a conceptual mechanism for implementing an integrated quality management system (QMS) in small businesses according to sector-specific requirements, quality risks and resource capacity. Six activity groups are examined: food and processing, textiles and garments, build…
Abstrak.
The transition of Uzbek entities to International Financial Reporting Standards has exposed a gap between IFRS 16 Leases and the national chart of accounts established by National Accounting Standard No. 21. The chart still rests on the distinction between finance and operating leases, wh…
Abstrak.
The article is devoted to the analysis of the prospects for implementing the International Financial Reporting Standards for Small and Medium-sized Enterprises (IFRS for SMEs), taking into account international experience and the possibilities of their application in the Republic of Uzbek…
Abstrak.
The article assesses the spatial targeting of state programmes for tourism infrastructure development in the Jizzakh region against inter-district disparities in services. Under Presidential Resolutions PQ-35 and PQ-161 (2026), tourism projects are concentrated in selected districts, yet …
Abstrak.
This article examines the improvement of organizational and economic mechanisms for environmental management in industrial enterprises under sustainable development. The close interrelationship of environmental management with corporate strategy, resource and energy efficiency, waste redu…
Abstrak.
This study evaluates the impact of e-commerce platforms on the development of trade services in Uzbekistan. Based on official statistical data, the dynamics of e-commerce and trade services are analyzed using statistical, comparative, and economic methods. The findings show that the rapid…
Abstrak.
The study provides an econometric basis for the employment effects of diversified agritourism services in Uzbekistan and tests whether a target of 40,000 jobs – 24,000 newly created and 16,000 brought out of the shadow economy – is attainable through the development of agritourism destina…