// More details at https://drupal.org/node/627378

/**
 * Implementation of hook_theme().
 */
function MYMODULE_theme() {
  return array(
    'views_view_field__VIEW_NAME__FIELD_NAME' => array(
      'arguments' => array('view' => NULL, 'field' => NULL, 'row' => NULL),
      'template' => 'views-view-field--VIEW-NAME--FIELD-NAME',
      'original hook' => 'views_view_field',
      'path' => drupal_get_path('module', 'MYMODULE') . '/MY_THEMES_PATH',
    ),
  );
}