Problems and prospects for the development of Russian management accounting – Ten years later

Subject. This article discusses the issues related to the theory, methodology and practice of Russian management accounting. Objectives. The article aims to critically comprehend the results achieved by Russian science and practice in the field of management accounting over the past ten years, and identify new problems that hinder the development of management accounting in Russian organizations, as well as determine the prospects for its development. Methods. For the study, I used a systems approach, comparison, systematization, data generalization, historical analysis, as well as the methods of logical generalization and systems reasoning. Results. Based on the analysis of present-day scientific and educational literature, the article reveals the problems of uncertainty of the research vocabulary, identifies the reasons that hinder the development of the theory and methodology of management accounting. The article substantiates the need to clarify the theory of accounting by including calculation in the system of management accounting. As a tool for the further development of management accounting, which can help systematize the framework of categories and concepts and clarify the labor functions of a specialist in management accounting, the need to develop and approve an appropriate occupational standard is substantiated. Conclusions. The article concludes about the continuing interdisciplinary disunity, which consists in the fact that corporate financial management (controlling) continues to be perceived as one of the concepts of management in isolation from its information base. Such an approach hinders the convergence of management accounting and corporate financial management (controlling). However, despite the fact that the systems of management accounting and corporate financial management develop in isolation from each other, a conclusion is made about their essential unity. While there is no special body regulating the development of management accounting, the approval of the Occupational Standard – Management Accountant will be an important step in solving the problems.