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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...