INTERNATIONAL JOURNAL OF SOCIAL SCIENCE & INTERDISCIPLINARY RESEARCH ISSN: 2277-3630 Impact factor: 8.036

IMPROVING STRATEGIC MANAGEMENT MECHANISMS FOR ENTERPRISES IN THE CONTEXT OF DIGITAL TRANSFORMATION

2026-09-14T08:56:35+00:00

This article examines the theoretical and practical aspects of improving strategic management mechanisms of enterprises in the context of digital transformation. The study analyzes changes in enterprise management systems, strategic decision-making processes, and mechanisms for adapting to the market environment resulting from the rapid development of digital technologies. Particular attention is paid to the use of digital technologies, data-driven management decision-making, and the impact of artificial intelligence and digital platforms on enterprise performance. The article also considers issues related to increasing enterprise competitiveness, optimizing management processes, and expanding opportunities for strategic development under conditions of digital transformation. Based on the research findings, scientific and practical proposals and recommendations are developed to improve the organizational and economic mechanisms of strategic management of enterprises.

METHODS FOR EVALUATING THE INTERNAL CONTROL SYSTEM OF AN ECONOMIC ENTITY DURING THE AUDIT PROCESS

2026-09-16T12:15:00+00:00

This article examines the theoretical and methodological foundations and practical methods for evaluating the functioning of an economic entity's internal control system during an audit. It substantiates the decisive role of internal control assessment in determining the sufficiency of audit evidence, the level of audit risk, and the nature, timing, and extent of audit procedures. The study comparatively analyzes the COSO conceptual framework, INTOSAI internal control standards for the public sector, the international professional standards of the Institute of Internal Auditors (IIA), and risk-based, test-of-controls, questionnaire, matrix, scoring, and digital assessment methods. Particular attention is paid to digitalization and the use of artificial intelligence in state audit and financial control in the context of Presidential Decree No. PF-252 of the Republic of Uzbekistan dated 18 December 2025. The results show that no single method provides a sufficiently comprehensive and objective assessment in isolation; therefore, a combined multi-stage approach is required. Practical recommendations are proposed for economic entities and audit organizations to standardize internal control assessment, expand data analytics and continuous auditing, and improve auditors' digital competencies.

DEVELOPMENT OF THE POLITICAL PARTY SYSTEM IN NEW UZBEKISTAN: INSTITUTIONAL REFORMS AND PRACTICAL ACHIEVEMENTS

2026-10-08T05:25:05+00:00

This article provides a scholarly analysis of the development processes, institutional foundations, and ongoing reforms within the political party system in the context of New Uzbekistan. Political parties are evaluated as essential intermediary institutions that represent citizens' interests across the interconnected chain of "citizen – party – representative body – parliament – lawmaking – public oversight." The study highlights the outcomes of reforms aimed at modernizing the electoral system, expanding the powers of parliament and party factions, and elevating civic political participation. In addition, existing institutional challenges in the activities of political parties are analyzed, and viable, evidence-based recommendations are proposed to address them.

THE DEVELOPMENT OF THE MASTER-DISCIPLE TRADITION IN MEDIEVAL PHILOSOPHICAL SOURCES: THE CASE OF ABU HAMID AL-GHAZALI’S RISALA IN IHYA’ ULUM AL-DIN

2026-11-05T06:34:57+00:00

The master-disciple relationship played a crucial role in the transmission of knowledge in medieval Islamic philosophy. This study examines the evolution of this tradition through the lens of Abu Hamid al-Ghazali’s (1058–1111 CE) treatise Risala as part of his monumental work Ihya’ Ulum al-Din. By analyzing textual evidence, historical context, and the pedagogical methods described in al-Ghazali’s writings, this paper highlights how the master-disciple framework facilitated intellectual and spiritual development, ensuring continuity and authenticity in scholarly circles.

In the medieval Islamic world, the pursuit of knowledge was deeply intertwined with ethical, spiritual, and intellectual development. Central to this pursuit was the ustoz-shogird (master-disciple) tradition, which ensured the transfer of knowledge not merely as information but as a holistic cultivation of character and intellect. Abu Hamid al-Ghazali, a towering figure in Islamic philosophy and Sufism, provides an exemplary model of this pedagogical framework in his Ihya’ Ulum al-Din (Revival of Religious Sciences), particularly in his Risala.

TOURISM POLICY WITHIN THE STRATEGY OF RENEWAL IN UZBEKISTAN: INSTITUTIONAL FOUNDATIONS OF ECONOMIC GROWTH

2026-11-05T06:38:33+00:00

In the global economic system, the tourism sector serves as a strategic source of sustainable development, playing a pivotal role in ensuring national competitiveness and balanced regional growth. Within the framework of Uzbekistan’s renewal strategy, this article provides a systemic analysis of the role of tourism policy, as well as the institutional and macroeconomic factors influencing the industry's development. Based on official statistical data from 2016–2024, the study comprehensively examines the dynamics of domestic and inbound tourist flows, the efficiency of the hotel industry, the export of tourism services, and employment levels within the sector. The analytical findings confirm that the tourism sector is becoming a decisive driver of economic growth and serves as a primary politico-economic tool for enhancing the country's investment attractiveness and marketing potential.