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MANAGEMENT ACCOUNTING PRACTICES IN EMERGING MARKETS: A MULTIPLE-CASE STUDY OF RUSSIAN MIDSIZED PRIVATE COMPANIES
Abstract
During the last decades, accounting researchers have been urged to shift their study of the role and function of management accounting to its natural contexts, thus case research is an efficient approach for such studies. Despite its intrinsic limitations, it offers a much deeper understanding of an organisational context. This paper presents the results of a case-based study of management accounting practices in Russian midsized companies. In general, the research on management accounting in Russia is scarce; only a handful of studies try to investigate its dynamics, driving forces, and current state. At the same time, the abovementioned studies follow traditional approaches (e.g., survey-based or archival research). In the presented case-based study, the author chose three regional market leaders from different industries as respective units of analysis, one of them is a contrasting case compared to the two others in terms of the main principles of the ownersВ’ approach to managing the company. This is a longitudinal study, which provides additional insights and deeper understanding of changes in management accounting practices in the companies during a longer period of time. In this research, the author adopted an interpretive approach and grounded theory perspective. The findings, including an emerged theoretical proposition, provide exploratory and explanatory perspectives on the state of management accounting in Russian midsized companies.
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