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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; onl...

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...