FRINK Linked Data Fragments server

Matches in SemOpenAlex for { <https://semopenalex.org/work/W3136602187> ?p ?o ?g. }

• W3136602187 endingPage "476" @default.
• W3136602187 startingPage "449" @default.
• W3136602187 abstract "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." @default.
• W3136602187 created "2021-03-29" @default.
• W3136602187 creator A5039459244 @default.
• W3136602187 date "2021-03-23" @default.
• W3136602187 modified "2023-09-25" @default.
• W3136602187 title "Importing a management accounting concept into the Russian language: a case of resistance from Russian academics" @default.
• W3136602187 cites W1595409546 @default.
• W3136602187 cites W1597707571 @default.
• W3136602187 cites W169349085 @default.
• W3136602187 cites W1899179921 @default.
• W3136602187 cites W1922312902 @default.
• W3136602187 cites W1964466905 @default.
• W3136602187 cites W1970528974 @default.
• W3136602187 cites W1972235012 @default.
• W3136602187 cites W1986415745 @default.
• W3136602187 cites W1987700821 @default.
• W3136602187 cites W1991024211 @default.
• W3136602187 cites W1993232707 @default.
• W3136602187 cites W1998200853 @default.
• W3136602187 cites W1999329958 @default.
• W3136602187 cites W2011369328 @default.
• W3136602187 cites W2021098643 @default.
• W3136602187 cites W2021967149 @default.
• W3136602187 cites W2022844030 @default.
• W3136602187 cites W2026224530 @default.
• W3136602187 cites W2027932932 @default.
• W3136602187 cites W2028247743 @default.
• W3136602187 cites W2037188171 @default.
• W3136602187 cites W2040489776 @default.
• W3136602187 cites W2043004334 @default.
• W3136602187 cites W2051355716 @default.
• W3136602187 cites W2054668280 @default.
• W3136602187 cites W2063086899 @default.
• W3136602187 cites W2069914037 @default.
• W3136602187 cites W2077316193 @default.
• W3136602187 cites W2110555881 @default.
• W3136602187 cites W2119007505 @default.
• W3136602187 cites W2128614823 @default.
• W3136602187 cites W2140053249 @default.
• W3136602187 cites W2140368696 @default.
• W3136602187 cites W2155622526 @default.
• W3136602187 cites W2162257936 @default.
• W3136602187 cites W2319989349 @default.
• W3136602187 cites W2325535198 @default.
• W3136602187 cites W2479324492 @default.
• W3136602187 cites W2504533636 @default.
• W3136602187 cites W2518468686 @default.
• W3136602187 cites W2553698386 @default.
• W3136602187 cites W2766815643 @default.
• W3136602187 cites W2796344902 @default.
• W3136602187 cites W2889486785 @default.
• W3136602187 cites W2890057482 @default.
• W3136602187 cites W2897385783 @default.
• W3136602187 cites W2923113659 @default.
• W3136602187 cites W2932155062 @default.
• W3136602187 cites W2955086644 @default.
• W3136602187 cites W2962754622 @default.
• W3136602187 cites W3037370144 @default.
• W3136602187 cites W3123723877 @default.
• W3136602187 cites W3124908217 @default.
• W3136602187 cites W4252169038 @default.
• W3136602187 cites W80381962 @default.
• W3136602187 doi "https://doi.org/10.1108/jaee-02-2020-0025" @default.
• W3136602187 hasPublicationYear "2021" @default.
• W3136602187 type Work @default.
• W3136602187 sameAs 3136602187 @default.
• W3136602187 citedByCount "0" @default.
• W3136602187 crossrefType "journal-article" @default.
• W3136602187 hasAuthorship W3136602187A5039459244 @default.
• W3136602187 hasConcept C111472728 @default.
• W3136602187 hasConcept C121955636 @default.
• W3136602187 hasConcept C126415523 @default.
• W3136602187 hasConcept C138885662 @default.
• W3136602187 hasConcept C144024400 @default.
• W3136602187 hasConcept C144133560 @default.
• W3136602187 hasConcept C163867264 @default.
• W3136602187 hasConcept C166957645 @default.
• W3136602187 hasConcept C18903297 @default.
• W3136602187 hasConcept C190248442 @default.
• W3136602187 hasConcept C2482559 @default.
• W3136602187 hasConcept C2776950860 @default.
• W3136602187 hasConcept C2779343474 @default.
• W3136602187 hasConcept C2780514539 @default.
• W3136602187 hasConcept C36289849 @default.
• W3136602187 hasConcept C544937707 @default.
• W3136602187 hasConcept C57473165 @default.
• W3136602187 hasConcept C74275925 @default.
• W3136602187 hasConcept C86803240 @default.
• W3136602187 hasConcept C95457728 @default.
• W3136602187 hasConceptScore W3136602187C111472728 @default.
• W3136602187 hasConceptScore W3136602187C121955636 @default.
• W3136602187 hasConceptScore W3136602187C126415523 @default.
• W3136602187 hasConceptScore W3136602187C138885662 @default.
• W3136602187 hasConceptScore W3136602187C144024400 @default.
• W3136602187 hasConceptScore W3136602187C144133560 @default.
• W3136602187 hasConceptScore W3136602187C163867264 @default.
• W3136602187 hasConceptScore W3136602187C166957645 @default.
• W3136602187 hasConceptScore W3136602187C18903297 @default.

• next