SHS Web of Conf.
Volume 92, 2021The 20th International Scientific Conference Globalization and its Socio-Economic Consequences 2020
|Number of page(s)||9|
|Section||Behavioral Economics and Decision-Making|
|Published online||13 January 2021|
Management Accounting in Russian Companies: Analysis of Practices by Company Size and Industry Group
IEDC Bled School of Management, Postgraduate Studies, Prešernova cesta 33, 4260 Bled, Slovenia
* Corresponding author: email@example.com
Research background: The paper extends previous reports [1, 2] providing detailed analysis of the state of management accounting practices in Russian mid-sized companies.
Purpose of the article: This study investigates the state of management accounting practices in Russian mid-sized companies.
Methods: Data was collected by means of survey. It is a qualitative study of interpretive and exploratory nature.
Findings & Value added: The study demonstrated that bigger companies have more advanced level of management accounting. The integrated management accounting score – a measure developed in this study to assess the state of management accounting in a company – was lowest in the group of the “small” mid-sized companies and the highest in the group of the largest “mid-sized” companies, while “medium” mid-sized companies scored in between taking the closest position to the average of the whole sample. Analysis by industry group revealed that the level of management accounting is more advanced among manufacturing and trade companies, while the companies from construction & engineering, transportation and services industries significantly lag behind.
Key words: management accounting / controlling / Russia / emerging markets / survey-based study
© The Authors, published by EDP Sciences, 2021
This is an Open Access article distributed under the terms of the Creative Commons Attribution License 4.0, which permits unrestricted use, distribution, and reproduction in any medium, provided the original work is properly cited.
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