FACTORS OF THE EMERGENCE OF NEOLOGISMS IN THE MODERN UZBEKISTAN LANGUAGE

Abstract

This article explores the difficulties students face in learning accounting vocabulary in English as a foreign or second language. Accounting terminology is highly specialized, abstract, and often rooted in both linguistic and conceptual complexity, which creates significant challenges for learners. The study analyzes linguistic, cognitive, and pedagogical factors that hinder vocabulary acquisition, including polysemy of financial terms, lack of contextual understanding, interference from native language structures, and insufficient exposure to authentic accounting discourse. The role of teaching methods, textbook design, and classroom practices is also examined. The findings indicate that students struggle not only with memorizing terminology but also with applying accounting vocabulary accurately in professional contexts. The article suggests that improved instructional strategies, contextualized learning, and integration of real-world financial materials can significantly enhance vocabulary acquisition in accounting education