Management Accounting in Russian Companies: Analysis of Practices by Company Size and Industry Group

Research background: The paper extends previous reports [1, 2] providing detailed analysis of the state management accounting practices in Russian mid-sized companies. Purpose article: This study investigates Methods: Data was collected by means survey. It is a qualitative interpretive and exploratory nature. Findings & Value added: demonstrated that bigger companies have more advanced level accounting. integrated score – measure developed this to assess company lowest group “small” highest largest “mid-sized” companies, while “medium” scored between taking closest position average whole sample. Analysis industry revealed among manufacturing trade from construction engineering, transportation services industries significantly lag behind.