Purpose

Drawing on the semantic field theory, the paper aims to uncover the challenges of importing and translating a management accounting concept into the Russian language and the semantic nature of resistance towards the imported management accounting concept.

Design/methodology/approach

The paper draws on the extensive literature review of the histories of accounting in the Soviet Union and the United States in the first part of the twentieth century and 17 interviews conducted with the Russian accounting academics.

Findings

We demonstrate the case of resistance in adopting the imported Anglo-Saxon management accounting concept. We also discuss historical underpinning and origins of this resistance in light of semantic field theory.

Research limitations/implications

The paper calls for more research in the non-Anglo-Saxon contexts problematizing conventional assumptions and beliefs about objectivity and universality of accounting language.

Practical implications

The study demonstrates the importance of understanding historical and cross-cultural developments of accounting language for accounting educators and practitioners. Critical awareness of the differences in semantic fields of accounting can help accounting researchers and educators to develop contextualized research projects and context-relevant teaching practices.

Originality/value

The study contributes to the literature on translations of accounting concepts by demonstrating that accounting concepts are not understood in isolation, instead, they are interpreted in relation to each other. The present study demonstrates that the relationship between the management accounting concept (the signifier) and its meanings (signifieds) is fluid, culturally and historically contingent. To understand this relationship, we should attend to the historical development of semantic fields and associative relations between concepts.

中文翻译：

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将管理会计概念导入俄语：来自俄罗斯学者的抵制案例

目的

借鉴语义场理论，本文旨在揭示将管理会计概念导入和翻译成俄语的挑战以及对导入管理会计概念的抵制的语义本质。

设计/方法/方法

本文借鉴了对 20 世纪上半叶苏联和美国会计史的广泛文献回顾和对俄罗斯会计学者的 17 次访谈。

发现

我们展示了在采用进口盎格鲁-撒克逊管理会计概念时遇到阻力的案例。我们还根据语义场理论讨论了这种抵抗的历史基础和起源。

研究限制/影响

该论文呼吁在非盎格鲁撒克逊语境中进行更多研究，以质疑有关会计语言客观性和普遍性的传统假设和信念。

实际影响

该研究表明，对于会计教育者和从业者，了解会计语言的历史和跨文化发展非常重要。对会计语义领域差异的批判性认识可以帮助会计研究人员和教育工作者开发情境化的研究项目和与情境相关的教学实践。

原创性/价值

该研究表明，会计概念不是孤立地理解的，而是相互解释的，从而为会计概念的翻译提供了文献。本研究表明，管理会计概念（能指）与其含义（所指）之间的关系是流动的、文化上和历史上的。要理解这种关系，我们应该关注语义场的历史发展和概念之间的关联关系。