Lexical and Semantic Analysis of Accounting Terminology
This work is licensed under a Creative Commons Attribution 4.0 International License.
- Authors
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Dilnoza Yuldasheva Bekmurodovna
Samarkand Institute of Economics and Service, Head of the Department of Uzbek Language and Literature, Assosiate Professor -
Abduvaitov Azizbek
Student of group IK-K-123, Evening Education Faculty, Samarkand Institute of Economics and Service
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- Keywords:
- accounting terminology, lexical analysis, semantic analysis, terminologization, polysemy, synonymy, professional vocabulary, financial language, accounting discourse
- Abstract
- This article is devoted to a comprehensive lexical and semantic analysis of accounting terminology, focusing on the structural, functional, and semantic characteristics of terms used in modern accounting discourse. The study examines how accounting terms are formed, classified, and interpreted within professional communication, as well as how their meanings evolve under the influence of economic reforms, international standards, and globalization processes. Particular attention is paid to the interaction between general vocabulary and specialized accounting terminology, highlighting the processes of terminologization and re-terminologization. The research analyzes accounting terms from the perspectives of lexical meaning, semantic fields, polysemy, synonymy, antonymy, and homonymy. It explores the semantic relationships between core accounting concepts such as assets, liabilities, equity, income, and expenses, and investigates how these concepts are linguistically represented and interconnected. The article also considers the role of borrowing, especially from English, in the development of accounting terminology, and evaluates the impact of international financial reporting standards on the expansion and standardization of professional vocabulary. Methodologically, the study employs descriptive, comparative, and componential analysis methods. A corpus of accounting textbooks, professional standards, legislative documents, and academic publications is used as the main source of linguistic data. Through systematic analysis, the research identifies key semantic models and patterns that characterize accounting terminology and determine its precision, consistency, and communicative effectiveness. The findings of the study demonstrate that accounting terminology is a dynamic lexical system that reflects ongoing changes in economic practices and regulatory frameworks. Semantic shifts and terminological variation are shown to be closely related to the adaptation of international concepts into national accounting systems. The results of the research may be useful for linguists, economists, translators, educators, and students who work with accounting texts, as well as for improving terminological consistency in academic and professional communication
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