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This study investigates the state of management accounting practices in Russian mid-sized companies. The paper builds on previous reports [1], [2] and describes the contribution of management accounting to corporate success by looking at the relationship between the state and intensity of management accounting practices and financial performance of a company as measured by its return on equity. Data was collected by survey. Although the answers were quantified, the study is interpretive and exploratory, with an ai...

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 t...