Scholarly record

MANAGEMENT ACCOUNTING IN RUSSIAN MID-SIZED PRIVATE COMPANIES: A REPORT ON A 2014-2019 RESEARCH JOURNEY

P. Lebedev

Abstract

The paper provides an extended report on a study of the evolution of management accounting in Russia, with a main phase of investigation during the period 2014-2019. It traces the development of management accounting in the country’s emerging economy during the three post-Soviet decades and investigates the specifics of management accounting in the domain of mid-sized companies – the most typical representatives of the market economy. The research is focused on the “soft” side of management accounting, stressing the first word in the term and looking at the phenomenon through such dimensions as change, leadership, and stakeholders’ roles and aspirations. This approach is in line with the current interpretation of management accounting best practices provide. This is an interpretive research which aims at developing theoretical propositions and explanations along a grounded theory building process. The research implied the use of various qualitative methods – from historical studies, based on archival methods, to field-based case studies of management accounting practices. The comprehensive research design and the complex and longitudinal nature of the project allowed for a holistic picture of the state of management accounting in Russia in its new post-Soviet era.

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DOI resolver: doi.org/10.5593/SWS.ISCSS.2019.2/S05.078

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