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International Accounting
 

Management accounting development in Russia: Analysis of opportunities and functional limitations

Vol. 20, Iss. 6, MARCH 2017

PDF  Article PDF Version

Received: 29 November 2016

Received in revised form: 12 December 2016

Accepted: 26 December 2016

Available online: 29 March 2017

Subject Heading: Managerial accounting

JEL Classification: G30, M 41

Pages: 321-339

https://doi.org/10.24891/ia.20.6.321

Bobryshev .N. Stavropol State Agrarian University, Stavropol, Russian Federation
bobrishevaleksey@yandex.ru

Subject The management accounting is increasingly becoming an independent scientific and practical area. However, the information generated in the management accounting system of domestic companies is often used optionally.
Objectives The aim of the study is to conduct a survey of opinions of leading experts to identify opportunities and constraints for further development of management accounting as a science, and its extensive use in accounting and analytical work of Russian enterprises.
Methods Fundamental and applied research of domestic and foreign scientists in management accounting and relevant publications in periodicals served as theoretical and methodological basis of the study. I conducted the research as part of systems approach, and used the expert survey as a major method to obtain required data.
Results I compared the goal faced by accountants involved in management accounting, highlighted the most important areas of development in the past, present and future, identified technologies of management accounting having the greatest information value from the perspective of different categories of users, ranked the factors influencing the change in management accounting techniques. The paper reveals hidden reserves for wider dissemination of management accounting.
Conclusions Management accounting should not be limited to collection and analysis of data necessary for decision-making. Post-industrial economic development necessitates recommendations for economic entitys progress, a description of its business model and of the macroeconomic environment, in which it functions, guidelines and alternatives as to further growth.

Keywords: accounting, management accounting, budgeting, balanced scorecard, expert survey

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