American Journal of Economics and Business Management

This article examines a management model for regional sustainable development and its impact on economic growth. It proposes a model that integrates the economic, social, environmental, and institutional dimensions of sustainable development into a single management system. Regional economic grow...

This article examines the impact of Web-Quest technology on the development of professional and intercultural competence among economics students in the process of learning English. The study focuses on the potential of Web-Quest-based learning to integrate language acquisition with professionall...

Brand equity is usually measured once, in a survey, and related to marketing strategies across hotels. That design confuses what a strategy does with what kind of hotel adopts it. This article follows 72 hotels in Tashkent, Samarkand, Bukhara and Khiva over sixteen quarters, 2022 to 2025, and est...

Small and medium-sized enterprises (SMEs) are rapidly adopting artificial intelligence (AI) tools in marketing, yet evidence on how these tools change marketing operating costs remains fragmented and dominated by large-firm cases. This paper develops a transparent, activity-based cost model of mo...

The aim of this research is to investigate the role of innovative marketing strategies in sustainable economic growth of textile enterprises in Andijan Region, Uzbekistan. The study draws attention to the relationship between the adoption of digital marketing, customer-oriented practices, brand d...

This study investigates how human resource capacity affects the competitiveness of higher education institutions (HEIs) in Uzbekistan and develops the HRSM-Compete model for strategic human resource management in transitional higher education systems. A mixed-methods design was applied to 35 HEIs...

This article investigates the organizational and economic mechanisms for integrating the regional labor market, employers, and higher education institutions (HEIs) under modern market economy conditions, in the example of Kashkadarya region. The supreme goal of the study is to assess the direct f...

Proposals to improve the organizational mechanisms of heritage promotion normally recommend consolidating the number of bodies that hold jurisdiction. This article measures whether the number of bodies is the variable that matters. On a panel of twenty heritage sites in Uzbekistan it separates th...

This study investigated the impact of green innovation, one of the major components of green entrepreneurial practice, on three indicators of firm sustainability, namely economic sustainability, environmental sustainability and social sustainability, of oil and gas companies in the South-South ge...

This study examines the short- and long-run effects of digital transformation on economic growth in five Central Asian economies (Kazakhstan, Kyrgyzstan, Tajikistan, Turkmenistan and Uzbekistan) over 2000-2024. A composite Digital Transformation Index (DTI) is constructed by principal component a...

The study investigated the relationship between service innovation and the economic, social and environmental sustainability of three-star hotels in South-South Nigeria. The research was conducted with a positivist philosophy and correlational survey design, based on the Resource Based View, Dyna...

This article examines the high inflation experienced in Turkey between 2021 and 2026 and its principal causes. It explores the effects of exchange rate depreciation, rising import and energy prices, and monetary policy on inflation. The article also considers the economic measures introduced to r...

The aim of the study is to generalise international experience in applying artificial intelligence (AI) to the economic management of higher education institutions (HEIs) and to identify the trends relevant for Uzbekistan. The methodology combines a case-study analysis of documented institutional...

This study examines the development of the food industry in the Kashkadarya region of Uzbekistan by integrating classical regression analysis with the Random Forest (RF) algorithm. The research aims to identify the key economic factors influencing food industry development, evaluate their relatio...

This study examines the economic substance of environmental costs and develops methodological approaches to their classification and accounting at enterprises. The study reviews Environmental Management Accounting (EMA), Material Flow Cost Accounting (MFCA), Activity-Based Costing (ABC), ISO 1405...

The service sector has become the main driver of structural change in Uzbekistan, yet the socio-economic efficiency of its development is still judged mostly by output volumes. This paper proposes a methodological framework that classifies efficiency assessment methods into direct, indirect and m...

This article evaluates the technical and economic efficiency of using drip irrigation technology in cotton production in Uzbekistan. Based on field observations, timekeeping, and economic calculations, the study analyzed the technical and operational indicators of drip irrigation technology, incl...

International credit ratings of local and regional governments (LRGs) are read as summaries of subnational credit quality. This paper shows that they are close to a relabelling of the sovereign rating, and measures how much local information they discard. The measurement is possible because Fitch...

Purpose. Uzbekistan seeks a multiple increase in tourism exports and invests simultaneously in hotels, transport, catering and heritage sites. Policy makers need evidence on which elements of tourism infrastructure are most closely associated with inbound tourist flows, and on how capacity growth...

This article examines the impact of artificial intelligence on the labour market and the role of human capital in adapting to technological change, taking account of conditions in Uzbekistan. The study is based on a review and comparative analysis of academic publications, international studies a...

Inbound tourism is an important driver of regional economic growth, yet its impact on socio-economic development varies considerably across territories, and standardized tools for measuring this effect remain insufficiently developed. This study proposes a methodological approach to assessing the...

This study examines ways to improve service delivery to property owners by multi-apartment building management bodies in Uzbekistan. The research focuses on institutional governance, service quality, digital transparency, financing mechanisms and owner participation. Systematic, comparative and i...

The aim of the study is to identify practical ways of implementing intelligent, AI-based management mechanisms that strengthen the sustainability of higher education institutions (HEIs) in Uzbekistan. The methodology combines a secondary analysis of the Oxford Insights Government AI Readiness Ind...

Start-ups are increasingly targeted by public policy, yet official statistics in most emerging economies do not measure how much investment start-ups actually receive or what economic results follow. This paper develops a register-based methodological framework for the statistical measurement of ...

Turning measurements into a quantitative law involves two linked problems: choosing the structure of the functional relationship and estimating (reconstructing) its parameters together with their uncertainty. In practice the two are often treated separately, which leads to over-fitted empirical f...

The paper looks at how commercial banks in Uzbekistan invested in securities in 2020–2025, using data from Aloqabank, Ipak Yuli Bank, Turonbank, Poytakht Bank and Xalq Banki. We used horizontal, vertical and ratio analysis, compound annual growth rates, the Herfindahl–Hirschman index and simple c...

The article substantiates why public educational institutions that combine budget financing with paid educational services need accounting and internal audit that go beyond the traditional separation of funds, and it clarifies the theoretical foundations of both. Drawing on fund accounting theory...

Banks in Uzbekistan hold two sets of loan loss reserves: prudential reserves at the fixed rates of the Central Bank’s classification rules and expected credit loss (ECL) allowances under IFRS 9. At the end of 2023, Stage 3 loans made up 7.8% of the loan book against a prudential non-performing lo...

Results-based budgeting presupposes that approved allocations are executed broadly as planned and that medium-term expenditure ceilings are credible. This article examines whether Uzbekistan's fiscal framework meets these preconditions. It combines budget credibility indicators for 2021–2023 from...

Interagency information exchange has become a core component of modern tax administration because tax authorities increasingly rely on information generated outside their own organizational boundaries. This article analyses the principal mechanisms through which tax-related information is exchang...

This study examines the digital transformation of Uzbekistan’s tourism sector, focusing on tourism development, digital infrastructure and regulatory policy. The findings show significant growth in tourist flows, tourism infrastructure and Internet access. However, the development of digital infr...

This article analyzes the relevance, current state and challenges of implementing Islamic finance in Uzbekistan. In particular, it examines factors such as an insufficient legal and regulatory framework, inconsistencies in the tax system, a shortage of qualified specialists, low public awareness ...

Purpose: to estimate how resources affect the output of district medical associations and to forecast regional health resources to 2030 and provider performance to 2028. Methods: a Cobb–Douglas production function (n = 15), linear and exponential trend models evaluated with MAPE, a resource balan...

This article examines the financial stability of construction materials enterprises, taking into account capital intensity, seasonal demand, and dependence on energy and raw materials. The study aims to assess changes in key financial indicators and identify priorities for financial management. C...

Small business entities play a significant role in economic growth through employment generation, value creation, competition, innovation, regional development, and the diversification of production. However, the scale of their contribution does not automatically translate into higher productivit...

This study evaluates the export efficiency of 45 small and medium-sized enterprises (SMEs) operating in Uzbekistan's textile sector using Data Envelopment Analysis (DEA), aiming to identify operational benchmarks and structural determinants that drive export performance disparities. We apply both...

This article examines the role of digitalization and public–private partnerships in developing the service sector under modern economic conditions. It explores how digital technologies, electronic service platforms, automated management systems, and innovative business models can improve service ...

This article analyzes the current state of the risk-based internal audit system in higher education institutions and develops scientific and practical proposals aimed at improving its efficiency. In the course of the study, risk factors associated with tuition-contract funds, scholarship payments...

This article examines institutional mechanisms through which higher education institutions contribute to training for the civil service, using survey evidence from four higher education institutions in Tashkent, Uzbekistan. The cross-sectional survey included 755 respondents, of whom 704 complete...

This article examines the theoretical and methodological foundations of assessing user satisfaction with art tourism services. It synthesizes major international approaches to measuring customer satisfaction and service quality and identifies the specific features of a multi-attribute assessment ...

This article examines financial mechanisms for attracting private investment into hydropower using recent global and Uzbek evidence. The analysis draws on IHA, IRENA, World Bank, IFC and official Uzbek sources. The findings show that project finance, long-term PPAs, blended finance, partial guara...

Uzbekistan is moving from homeowners’ associations to professional management of multi-apartment buildings, which now house more than 7.1 million people in over 44,000 buildings. Whether this transition makes management more efficient depends on regional conditions that national statistics do not...

The wide-spread use of Generative Artificial Intelligence (GenAI) has revolutionized company decision making, improving forecasting, fraud detection, workforce planning and performance analytics. Yet in spite of these advantages, a lot of organizations experience severe governance issues in regar...

Purpose to develop a scientifically grounded approach to selecting a green marketing strategy for event and entertainment service enterprises. Literature analysis, adaptation of the Ginsberg–Bloom strategic matrix, typological analysis, and an illustrative economic calculation. A four-strategy gr...

The article examines the development of a methodological approach to improving the competitiveness of small businesses through more effective management of human capital. The study focuses on adapting the Sears Roebuck model, which establishes a relationship between employee performance, customer...

Vegetable production in Tashkent region is characterized by a fragmented production structure, significant post-harvest losses and a low producer share in the final price of products. The aim of this study is to substantiate ways of improving the efficiency of the vegetable value chain by strengt...

This article examines the theoretical and methodological foundations for assessing the quality of segment reporting information and provides a systematic analysis of the distinctive features, advantages, and limitations of existing assessment approaches. Particular attention is given to the role ...

This article examines the economic substance and specific features of financial and credit relations in agriculture, with particular attention to seasonal working-capital needs, collateral constraints, concessional credit, agroleasing, investment appraisal, and digital monitoring. The study appli...

Private investment is usually assessed by the volume a country attracts, and much less often by the share that reaches household budgets. This study examines the second question both theoretically and empirically. Building on classical, Keynesian, growth and post-Keynesian theory, we define the b...

Regional digital policy in Uzbekistan rests on an assumption that is rarely tested. The assumption is that regions with better digital infrastructure also hold a wider export basket. This paper tests that assumption directly. It groups the fourteen administrative regions of the country with a K-m...

This article examines how budget revenue forecasting can be improved by modeling individual tax categories rather than relying primarily on aggregate revenue projections. Using official budget execution data for Uzbekistan for 2020–2025, the study analyzes corporate income tax, personal income ta...

The purpose of this study is to investigate the mediating effect of reverse logistics on the connection of digital innovation adoption with operational sustainability. The study consisted of three primary variables and their sub-dimensions. The independent variable (digital innovation) was measur...

Public–private partnership (PPP) strategies require a framework that connects investment decisions with service outcomes, risk allocation and long-term fiscal commitments. This article develops a strategic management model by integrating international governance guidance with a reproducible reass...

The transition of enterprises towards a green economy requires financial mechanisms that reconcile environmental objectives with investment viability. This paper develops an environmental policy and decision-making framework for stimulating enterprise green transition in Uzbekistan. The methodolo...

This study examines the role and significance of public-private partnership (PPP) mechanisms in promoting the development of small businesses and private entrepreneurship in Uzbekistan, with particular attention to the economic conditions of Samarkand Region. The research analyzes the potential o...

This article examines the existing challenges in the digitalization of accounting in Uzbek enterprises and identifies practical ways to address them. In the context of the rapid development of the digital economy, the implementation of modern information technologies in accounting processes has b...

This article examines how Uzbekistan's insurance sector can build a secure digital ecosystem amid growing competition from InsurTech firms. Drawing on international experience and recent studies, it explains why digital transformation has become a condition of competitiveness and sustainability f...

The article investigates the theoretical and methodological foundations and system of quantitative indicators for assessing the export potential of the national economy. The study systematizes factors influencing exports and proposes a multi-criteria assessment methodology for determining the rea...

The establishment of the digital economy places entirely new quality requirements on the system of organizing, delivering, and managing educational services. In particular, digital transformation in higher education is not limited to introducing information and communication technologies or movin...

This study assesses the 2026 revival of Basant in Lahore as a cultural and event-tourism product, with particular attention to its economic contribution, cross-sectoral tourism linkages, destination-image effects, and sustainability risks. The research uses a structured secondary-data analysis of...

Digital transformation in healthcare requires efficient clinical documentation, reliable electronic records, and effective use of medical personnel’s time. However, manual data entry can increase physicians’ administrative workload and reduce the time available for patient care. Our study examine...

Information asymmetry is usually inferred from enforcement records of insider trading, yet in most frontier markets such records do not exist. This paper develops and applies a framework for measuring information asymmetry when the regulator has never prosecuted a single insider-trading case, usi...

Non-performing loans (NPLs) weaken bank profitability, liquidity and capital, yet countries use different approaches to reduce them. This article compares the experience of the United States, the European Union, China and selected Asian economies, Kazakhstan and India, and uses Ukraine and Bangla...

The article examines the economic essence, classification, and characteristics of capital expenditures, right-of-use assets, and investment assets; the specifics of their recognition, measurement, and accounting in accordance with international standards; the objectives, functions, and key princi...

This article examines the impact of financial process automation (FPA) on enterprise economic efficiency and capitalization, and develops a practical mechanism for improving automation outcomes at the operational level. The study combines a structured review of recent academic literature on autom...

Green energy projects combine substantial initial investment, long operating horizons, complex contractual arrangements and obligations that may remain outstanding after electricity generation ends. These characteristics require coordinated accounting decisions across project stages. This concept...

This article develops a formative index of digital managerial readiness (DMR) for university teachers and applies it to an anonymous survey of 110 teachers in Uzbekistan conducted in September-October 2025. The index combines eight indicators in four blocks – use, competence, organisational suppo...

This article examines mechanisms for financing innovation in Uzbek enterprises through international benchmarking and scenario analysis. Using Global Innovation Index 2025 indicators and national statistics for 2020–2024, the study identifies low R&D intensity (0.1% of GDP), limited credit av...

This article analyses the regional characteristics of the investment climate in Bukhara Region over the period 2020–2025. Based on the sectoral composition of investment in fixed capital, changes in investment financed from household funds, and foreign direct investment per capita, it assesses th...

Small businesses play an important role in export diversification, employment creation, innovation, and economic growth. However, competing in international markets requires more than competitive prices. Firms must also meet international quality standards, develop recognizable brands, adopt digi...

The development of capital potential is a fundamental prerequisite for strengthening the financial stability, lending capacity, and long-term competitiveness of commercial banks. This study examines strategic mechanisms for increasing regulatory capital, optimizing its structure, and maintaining ...

Services now generate almost half of the gross value added in Uzbekistan, yet the conceptual tools used to steer innovation were designed mainly for manufacturing. This article develops a conceptual model of the innovative development of the service sector and formulates the methodological princi...

This article examines the economic significance and promising directions of implementing transformation processes in the commercial banks of Uzbekistan under globalization and intensifying competition. Particular attention is paid to the digitalization of commercial banks’ activities, the introdu...

Digital transformation requires enterprises to adapt their technological systems and internal management practices. However, the development of digital infrastructure does not always correspond to the maturity of the organizational environment. This difference raises questions about how enterpris...

This article examines the organizational and economic mechanisms for increasing the participation of commercial banks in poverty reduction. The study analyzes the role of commercial banks in providing credit, microfinance, expanding financial services, supporting entrepreneurship, and improving t...

Growth in tourism infrastructure does not necessarily proceed at the same pace as growth in the services it delivers. This paper compares Samarkand Region’s shares of Uzbekistan’s tourism capacity and tourism activity, using official 2024 and 2025 statistics for all 14 first-level territorial uni...

The oil and gas industry remains a cornerstone of national economic stability in resource-rich economies, yet the full economic potential of its enterprises is frequently underutilized due to operational inefficiencies, suboptimal asset management, and limited integration of digital and organizat...

The article examines the organizational structure of lending activities in commercial banks and the management processes through which credit decisions are prepared, approved, monitored and controlled. Drawing on the data of the Central Bank of the Republic of Uzbekistan for 2020–2026, the study ...

Survey-based diagnostics of university competitiveness usually end with a list of the lowest-rated factors, and resources go where the gap is largest. The paper shows that this rule diverges from a rule that accounts for the importance of each factor in university choice. The study uses a survey ...

This article examines the participatory-institutional foundations for improving the governance of mahalla institutions in the context of transformation through a systematic literature review and conceptual modeling. The study provides a comparative analysis of theories of institutional economics,...

This article examines the organizational, economic, and methodological foundations of the digital transformation of treasury payment processes. The author proposes an integrated mechanism that combines the automatic verification of electronic documents; intelligent control of budget limits and co...

The article systematizes modern conceptual approaches to the integration of higher and professional education in providing regional economic sectors with qualified personnel. The economic content of the concepts of the skills ecosystem, skills needs anticipation, lifelong learning and flexible ed...

The rapid expansion and digitalisation of international tourism have increased the range and intensity of security risks faced by tourism enterprises. Hotels, tour operators, travel agencies, transport providers, catering businesses and other tourism entities are exposed to physical, occupational...

This article examines the financial support mechanisms available to agricultural enterprises in Uzbekistan, with particular attention to preferential lending, subsidies, leasing, insurance, guarantees and digital monitoring. Using official statistics and analytical material compiled in the author...

This article assesses the industrial development of Andijan Region (Uzbekistan) in 2024–2025 on the basis of official statistical data. Comparative, structural and dynamic analyses were applied to industrial output, the industrial production volume index, territorial concentration, the share of m...

This study investigates the impact of state structural policies on long-term macroeconomic growth in the Republic of Uzbekistan by analyzing sectoral dynamics across agriculture, industry-construction, and services. Utilizing official statistical time-series data spanning 2001–2025, econometric m...

The article uses econometric methods to assess the financial and economic factors behind construction cost growth. First, using monthly data for 2021–2026 (n = 66), construction and installation prices are regressed on consumer prices, material prices, wages and import prices with Newey–West stan...

Accounting estimates for financial instruments remain a leading source of audit inspection findings, yet the International Standards on Auditing (ISA) leave the scale of risk assessment and the choice of response to auditor judgement. This study develops an integrated, risk-based methodology for ...

Purpose. The paper develops and tests a methodology for calculating an integral Strategic Development Index (SDI) that measures how far a building materials manufacturing enterprise has advanced towards the quantitative targets of its long-term development strategy and whether it is moving along ...

The growing complexities of digital transactions and the rise in digital fraud pose a significant threat to financial transactions. In this research, a systematic review is presented on financial fraud detection using machine learning and graph-based methods. The survey discusses the related work...

Small companies are a critical component of the U.S. economy, providing jobs, innovations and economic growth. However, many small businesses suffer financial difficulties because they lack access to capital, are not operating efficiently and due to market fluctuations, they default on their loan...

This paper investigates the strategic role of service sector diversification as an economic lever for mitigating interregional socioeconomic disparities. Regional development imbalances often stem from the excessive concentration of capital and human resources in metropolitan hubs, leaving periph...

The fragility of desert ecosystems in arid regions dictates that desert tourism development must follow a sustainable path. This paper takes the Mutetar Desert Scenic Area in Jinghe County, Xinjiang, as an example. Based on field research and interview data, and employing thematic analysis, it sy...

Uzbekistan received 10.3 million foreign visitors in the first nine months of 2026, 20.4% more than a year earlier, and earned USD 5.3 billion from tourism service exports, up 51.2% on the comparable period of 2025. Growth of this speed is good news, but it is also a warning: the country's servic...

This study examines contemporary approaches to the digitalization of management of small business development in the service sector of Kashkadarya Region. The relevance of the study is determined by the increasing role of digital technologies in enhancing the efficiency of managerial processes, e...

Digital banking creates value only when employees can convert newly acquired knowledge into reliable work behavior and measurable operational outcomes. This study develops a reproducible framework for evaluating the transfer of digital skills training to job performance in commercial banks. The r...

Export-oriented textile producers in emerging economies are moving from yarn and fabric towards finished and own-brand goods. Each step up the value chain hands the firm marketing decisions that a lead buyer used to take. This paper asks how much a firm should adapt its marketing programme to a f...

Small and medium-sized enterprises (SMEs) in Uzbekistan still depend largely on collateral-based bank credit, while the structure of the payment and financial market is changing quickly. This study examines whether recent ownership changes, institutional reforms and risk-sharing instruments creat...

This article examines practices in labor utilization and efficient production organization in Pakistan’s garment and knitwear industry in the context of globalization and assesses their potential applicability to Uzbekistan. Against the backdrop of intensifying competition in global markets, the ...

This article examines the targeted use of proceeds raised through green bonds and the monitoring of the environmental performance of financed projects. It analyses trends in the global green bond market and Uzbekistan’s experience. The study highlights the need to strengthen the relationship betw...

This article examines the economic and statistical evaluation of how to raise the efficiency of agricultural service centers in Uzbekistan, how to provide agricultural producers with information and advisory services, and how scientific developments are put into practice in the sector. The study ...

This study examines the challenge of university leaders in the context of fast technological change and the gap between digital leadership attitudes and operational capabilities. Purpose: This study aims to investigate the mediating effect of human resource organisational genes on the relationshi...

This study examines the financial performance of payment and settlement services in five commercial banks in Uzbekistan during 2021–2025 and develops implications for adaptive pricing. The analysis combines 25 annual bank-level observations of the net monetisation margin with detailed revenue and...

This study aims to assess the impact of asymmetry on the market valuation of Iraqi commercial banks whoes shares are listed on Iraq. To achieve this, we employ Agency Theory, the "Lemons Market" framework, and Signaling Theory to suggest that a positive relationship exists between the level of in...

Modern industrial conglomerates operating within the capital-intensive chemical sector encounter complex operational, geological, and market uncertainties that necessitate an integrated approach to corporate governance, enterprise risk mitigation, and internal control execution. This study establ...

The article examines the theoretical foundations of internal auditing of budgetary funds in public sector organizations, emphasizing its role in ensuring financial transparency, accountability, and effective resource management. The study analyzes the evolution of internal auditing in the public ...

Artificial intelligence (AI) is changing how digital media organisations create, distribute and monetise content and, consequently, how they formulate and implement strategy. This article examines the relationship between strategic management, AI-driven innovation and the economic performance of ...

The competitiveness of textile manufacturing increasingly depends on the competencies of its workforce, as enterprises move from the primary processing of raw materials towards products with higher value added, automated equipment and international quality and social compliance standards. In prac...

Construction is one of the fastest-growing sectors of Uzbekistan’s economy, yet in regions such as Surkhandarya most work is done by small firms with limited management capacity. This article examines how innovative management mechanisms can be developed in construction enterprises, using Surkhan...

This article analyses challenges associated with international taxation and transfer pricing regulation in Uzbekistan, including the risk of base erosion, the institutional capacity of tax administration, cross-border financing, share transactions involving non-residents, and the taxation of inco...

This study examines the relationship between the architectural characteristics of the Sumerian dwelling in southern Mesopotamia and the prerequisites of sustainable tourism development. It proceeds from the premise that Sumerian domestic architecture is more than inert archaeological evidence; ra...

This scientific article analyzes the development dynamics of local construction materials industry enterprises in the Fergana Valley for 2020-2025, the efficiency of production capacity utilization, product quality, and trends in the development of new types of products. The study provides a syst...

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 destinations. A...

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 expansi...

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 reduction, e...

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 their ef...

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 Uzbekistan. T...

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, which IFRS...

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, building mate...

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, it see...

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–revenue–se...

This study develops and applies an integrated diagnostic approach to assess the economic potential of small businesses across the twelve administrative territories of Namangan Region, Uzbekistan. The assessment combines five dimensions—entrepreneurial activity, production capacity and intensity, ...

The article examines the economic cost of staff turnover in service enterprises and substantiates retention strategies. The cost structure of a single departure is decomposed into five components, of which the two largest - lost productivity and lost client relationships - together account for 48...

This article examines the changing scale, geography and institutional organization of external labor migration from Uzbekistan in a globalised economy. The study applies descriptive statistics, growth-rate and volatility analysis, log-linear trend estimation and ratio-based assessment of institut...

The article develops a forecast of Uzbekistan’s exports of information and communication technology (ICT) services until 2030. The forecast is based on official statistical data for 2015-2025 and comprises four scenarios: inertial (21.6% per year), baseline (28.0%), target (35.1%) and optimistic ...

This article examines the financial and organizational foundations for assessing management efficiency, using Hamkorbank JSCB and its subsidiaries as a case study. The study aims to evaluate the growth of the banking group in relation to resource utilization efficiency, operating costs, and risk ...

The article develops an integral methodology for assessing tourism workforce potential at the regional level. Three limitations of existing assessment practice are identified: reliance on quantitative employment figures alone, the absence of dynamic indicators, and the admission of full compensat...

The article develops a forecast of agricultural development in the Republic of Karakalpakstan up to 2030. The forecast is based on official statistical data for 2015–2025 using two methods – scenario analysis of the real growth index and trend extrapolation by product type. Three scenarios are su...

Biogas plants on livestock farms turn manure into electricity, heat and digestate, yet farm cost accounting in Uzbekistan has no rules for recording such plants or costing their outputs. This study develops a costing methodology for farm biogas production and tests it on a project model built on ...

The article addresses the financing of sustainable tourism infrastructure in Uzbekistan, where tourist flows outpace the growth of hotel capacity. Using five editions of the IIFM Sukuk Report (2022–2026), it calculates growth rates and concentration indices of the global sukuk market, compares co...

Where no less-than-truckload terminal network exists, small consignments can still share a truck if a platform assigns two to four of them to one vehicle that unloads them in sequence without rehandling. We formulate the carrier-side dispatch problem for such partial-truckload trips on a linear c...

This study examines the relationship between entrepreneurial social skills, one dimension of entrepreneurial emotional intelligence (EEI), and three measures of enterprise performance (financial, operational and marketing performance) among private healthcare enterprises in South-South Nigeria. I...

This article examines the characteristics of the formation of the regional investment structure, its economic content, and the key factors influencing the composition of investment flows. The study analyzes the role of regions’ natural and economic potential, geographical location, production inf...

This article provides a statistical and econometric analysis of the development dynamics of the mining and quarrying industry in Surkhandarya Region and its relationship with gross regional product (GRP). The study examines changes in production volume and the industry's share in GRP based on dat...

This article examines the current state and development trends of digital financial services in commercial banks of the Republic of Uzbekistan. Based on official statistics of the Central Bank and the results of a functional audit of leading banks, the dynamics of remote banking service users, ch...

The service sector has become the largest part of the economy of Samarkand Region, Uzbekistan, rising from 39.3% of gross value added in 2021 to 46.8% in January–September 2025. Whether this shift is spreading evenly across the region's territories has not been examined. Using official data on pe...

This article examines the scientific and theoretical foundations of fiscal policy in ensuring sustainable economic growth. It explores the role of taxation, public expenditure, budget deficit management, and public debt in influencing macroeconomic stability, investment, employment, and income di...

This article examines the theoretical foundations of income and expense accounting in vegetable-growing farms, existing methodological approaches, and potential areas for improvement. Particular attention is paid to the seasonality of vegetable production, the perishability of agricultural produc...

This study examines how international ratings shape Uzbekistan’s investment climate and whether the country’s improving positions translate into real investment flows. Drawing on national legislation, official statistics and the results of major international ratings for 2015-2025, it traces the ...

Small and medium-sized enterprises (SMEs) generated more than half of Uzbekistan’s GDP in 2025, yet their access to finance remains constrained by collateral requirements, information asymmetry and high borrowing costs. This article examines how state financial support for SMEs is divided between...

This article examines the economic mechanisms for increasing the export potential and investment activity of small business entities. The dynamics of investments in fixed capital and export volumes of small enterprises and microfirms in Uzbekistan are analyzed. The study also highlights the impor...

This article examines how regional economic characteristics can inform poverty-reduction strategies in Uzbekistan. Using official regional poverty rates for 2021–2025, a comparative descriptive approach identifies differences in the pace and remaining level of poverty reduction. The analysis comb...

The article proposes a minimum-incentive formula that links the state incentive paid to sunflower growers to the payment term in the purchase contract. In the household-farm sample (income/cost = 0.962), break-even requires an incentive of 4.0% of the price (on-time payment), 5.7% (30 days) and 9...

This study examines theoretical and methodological approaches to product cost determination, production cost accounting, and financial performance measurement in pulp and paper manufacturing enterprises. Particular attention is given to the multistage nature of production, raw material consumptio...