The issue of management accounting development generates growing interest among scientists and specialists. The year 2015 will mark the twentieth anniversary of the introduction of management accounting into the accounting and analytical practice. This fact necessitates summing up interim results and working out the prospects for further development of management accounting. The article reveals the patterns and prospects of management accounting development in Russia. The authors outline their point of view on a number of debating issues concerning shortcomings in the management accounting methodology. M.A. Vakhrushina in her article "Problems and prospects of development of the Russian management accounting" addresses these issues. In particular, this article addresses the identification of the place and role of management accounting in the unified system of accounting, characteristics of objects of management accounting, transformation processes in methodology, as well as important issues of cross-subject disunity of management accounting and management. It also states that in our country the accounting practice and analysis are subject to strong influence of specific factors that determine the separate identity of accounting methodology. Therefore, the tools of management accounting, which is effectively applied in the practice of foreign companies, needs some adjustment and adaptation to the Russian conditions. The authors of the study state that the development of accounting methodology should inevitably lead to broadening analytical, accounting and managerial scope and increase the effectiveness of retrospective information, as well as focus on forward-looking information. In this context, the most important determinant of further development of the methodology will be enhancing the importance of calculation methods over data registration methods through more active use of information technology. The authors conclude that further development of the tools of management accounting in Russia should be focused on maximum harmonization with external socio-economic environment of enterprises. This will increase the significance of accounting and analytical work for the corporate sector.
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