Management Accounting in Russia

This master thesis tends to disclose the current perception of the management accounting in Russian enterprises through the analysis of its transformation since the end of XIX century till the present time. The author starts with the provision of the theoretical framework about the emergence of the global management accounting concepts including its scope, functions, practice areas and differences between management and financial accounting. Afterwards, the author conducts the research about the Russian management accounting concerning its evolution phases, existing accounting laws and regulations, professional associations and educational programs, technology systems based on the traditional review approach. The PEST and cultural dimensions analyses are used to derive the potential influences and determinants of the Russian economy. The last chapter reveals the number of problems that should be resolved with the number of the potential solutions.