European Journal of Research Development and Sustainability

IMPROVING THE FUNDAMENTALS AND PRINCIPLES OF STRATEGIC MANAGEMENT ACCOUNTING

2025-03-13T10:00:33+00:00

The article describes the basics and principles of the organization of strategic management accounting of economic entities, the characteristics of the formation of strategic management accounting information, the criteria that determine the level of relevance of strategic accounting information, and its role in the organization of strategic management accounting

THE ECONOMIC AND PSYCHOLOGICAL ADVANTAGES OF LOCAL RECREATIONAL TOURISM IN BUKHARA

2025-03-18T13:32:31+00:00

Bukhara, a UNESCO World Heritage site, is renowned for its historical and cultural significance. However, the city’s potential for recreational tourism at the local level remains underexplored. This article investigates the economic and psychological benefits of developing local recreational tourism in Bukhara, emphasizing its role in diversifying the city’s tourism offerings beyond heritage attractions. Using qualitative and quantitative data, the study highlights how local recreational tourism can stimulate economic growth, reduce travel-related stress, and foster community well-being. The findings underline that sustainable investment in recreational infrastructure and activities can enhance Bukhara’s appeal for both residents and visitors.

CONTEMPORARY METHODS FOR FINANCIAL RESOURCE OPTIMIZATION IN SUPPORT OF SUSTAINABLE ENTERPRISE DEVELOPMENT

2025-03-23T06:27:04+00:00

Optimizing financial resources is essential for enhancing the operational efficiency and sustainability of enterprises, especially in developing countries. This paper examines the challenges of insufficient funding, inefficient resource allocation, and inadequate financial planning, while proposing solutions such as adopting digital tools, diversifying funding sources, and strengthening financial infrastructure.

TRANSPARENCY OF ACCOUNTING DISCLOSURE ON THE QUALITY OF FINANCIAL REPORTING IN (ESG)-THE IMPACT OF APPLYING SUSTAINABILITY STANDARDS FOR COMPANIES LISTED ON THE AMMAN STOCK EXCHANGE

2025-04-07T13:31:56+00:00

With the new global trend of transparency and systematic institutionalization, sustainability and environmental, social and governance (ESG) criteria have become a pivotal element in evaluating the performance of companies, especially in the markets. environmental, social, and governance (ESG) criteria have become a pivotal element in evaluating the performance of companies, especially in financial markets. Therefore, the content of companies' annual reports (2022-2024), questionnaires addressed to finance and sustainability managers and transparency indicators were analyzed. A questionnaire was directed to 260 specialists and analyzed by statistical tools (SPSS22), where a regression analysis was performed to measure the relationship between (the accuracy of disclosure of environmental and social risks and governance where 65.8% of the sample considered that there is high transparency of disclosure of the financial impacts of environmental and social practices while 20.2% considered it low and 14% considered it non-existent. 71.7% considered that modern accounting disclosure requirements affect the quality of sustainability financial statements very significantly, while 18.3% considered their impact to be weak or moderate. Recommendations have been made to improve the implementation of ESG and financial transparency in companies listed on the Amman Stock Exchange (ASE). The implementation of transparency and sustainability standards will improve the performance of companies, give more credibility to companies and improve the market value of their shares.

CLIMATE CHANGE AS ONE OF THE NEGATIVE FACTORS OF MODERN TIMES

2025-03-19T06:44:13+00:00

This article is devoted to the study of the problem associated with climate change as one of the negative factors in the modern world. The issues of global warming are considered in the context of air pollution and water shortages, which negatively affected the health of the population. A comparative analysis of the causes of climate change due to natural and anthropogenic factors that had consequences in the form of floods and droughts is given.