The work is an attempt to critically comprehend the achievements of the Russian science and practice in the field of management accounting. The article includes an analysis of international trends in this area, attesting to the management accounting paradigm shift in the trend of external financial reporting development. There is a serious gap in management accounting: it persists with a historical focus, makes an emphasis on the problems of analytical accounting for incurred costs, a search for techniques to allocate and reallocate these costs, and a substantiation of optimal methods of their calculation. The author provides a rationale behind the need to clarify the theoretical foundations of management accounting, i.e. to review its objects and methods. The central object of modern management accounting, according to the author, should be a business model of an organization. Based on the analysis of modern scientific and educational literature, the author reveals the problems of uncertainty in terminology and concludes on the pillar of the unity of management accounting and controlling. The article studies the problems of cross-cutting disunity, the most important of which is a recognized separation of management from management accounting. There is a need of integration of management (as a concept of management) and management accounting (as a concept of informational support to management). The author expresses an idea of creating the Institute of management accounting as a public organization to regulate management accounting. The article contains a list of problems in the field of management accounting, which could be shortly solved by the Russian Ministry of Economic and Social Development.
Keywords: managerial accounting, controlling, management, history, business model, organize, Institute
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