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 study examines the theoretical and practical aspects of organizing innovative management at enterprises producing building materials and provides a comprehensive analysis of the existing organizational and economic problems in the field. During the research, the role of innovative management...