Evolution of Management Accounting Concept in Russia: In a Search of Identity

Lebedev, Pavel

doi:10.1016/j.sbspro.2014.11.244

Cited by 8 publications

(10 citation statements)

References 10 publications

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“…So far, studies about the evolution of management accounting in Russia produce diverse results. Thus, as evidenced by a study of Lebedev (2014;2019b), the external factors 1 such as academics, education of students and employees, government intervention and regulation, professional associations, consultants, technology, and transfer of management accounting ideas and practices across national boundaries, did not have any significant influence on the development of management accounting in Russia (except consultants, who have had a rather strong but very specific impact). At the same time, the influence of these factors had been spontaneous, lacking leadership and unsustainable, driven by ignorance, opportunism, and self-interest of main actors.…”

Section: The Study Of Evolution and Current State Of Management Accoumentioning

confidence: 94%

“…The scope of possible studies includes research in management accounting. In contrast to the relatively well-established systems of management accounting in the West, they are more dynamic in the context of emerging markets, where often they are still in search of its identity as in the case of Russia (Lebedev, 2014). As directly prescribed by Kasanen, Lukka, & Siitonen (1993), researchers may consider the constructive approach when management accounting looks for its identity as a respectable discipline.…”

Section: The Study Of Evolution and Current State Of Management Accoumentioning

confidence: 99%

“…At the finalizing stage of the study (Lebedev, 2014(Lebedev, , 2018(Lebedev, , 2019a(Lebedev, , 2019b(Lebedev, , 2019c(Lebedev, , 2019d, the author developed two theoretical propositions. The first concerns the development of management accounting at a macro level and the second one considers the development of management accounting at the level of mid-sized companies.…”

Section: Evolution and Current State Of Management Accounting In Russmentioning

confidence: 99%

“…The development and implementation of management accounting-a key element of business infrastructure-had an especially thorny path. The inertia of the external environment, lack of leadership, lack of understanding the essence, possibilities and objectives necessary for management accounting by the majority, opportunism and selfishness of a small number of those who had some expertise, along with other similar factors all determine the way management accounting in Russia has been emerging over the past three decades (Lebedev, 2014;2015;2018;2019e;2019d;2019f).…”

Section: Introductionmentioning

confidence: 99%

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Interpretive Theorizing on the Development of Management Accounting in Russia: Constructivist Grounded Theory Approach

Lebedev¹

2019

European Journal of Marketing and Economics

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In this paper, the author discusses a method of interpretive theorizing to construct a grounded theory and discusses its application to management accounting research. It is exemplified by the study of the development and the current state of management accounting in Russia and is conducted by the author with a main phase of investigation between 2014 and 2019. These studies employed various methods including archival research, an extended survey study, and a longitudinal case-based study of particular companies, all of them having produced diverse results. An interpretive approach, as demonstrated in this paper, is an effective vehicle to pursue the ambitious goals of reconciling findings from multiple studies while searching for patterns among them. Such a process allows the author to explore, formulate, and explain a holistic, but a systematic picture of the state and development of management accounting and contribute to the development of theory. The paper demonstrates how the author applied a cornerstone of the qualitative analysis-various coding approaches-to develop categories as foundations for formulated theoretical propositions. The emerging theory claims that the influence of external factors on the development of management accounting in Russia has been spontaneous and unsustainable, while management accounting competencies of the decision-makers of mid-sized companies (internal factors) were not sufficient to arrange a proper management accounting function, which led to the "managerial dead-end" and created a "vicious circle" that does not give rise to financial leadership.

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Section: The Study Of Evolution and Current State Of Management Accoumentioning

confidence: 94%

Section: The Study Of Evolution and Current State Of Management Accoumentioning

confidence: 99%

Section: Evolution and Current State Of Management Accounting In Russmentioning

confidence: 99%

Section: Introductionmentioning

confidence: 99%

See 2 more Smart Citations

Interpretive Theorizing on the Development of Management Accounting in Russia: Constructivist Grounded Theory Approach

Lebedev¹

2019

European Journal of Marketing and Economics

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“…The model was initially tested on the evidence from the data collected in a course of my research on management accounting representing: a) the data collected as a part of my historical studies based on archival methods (Lebedev, 2014(Lebedev, , 2019b b) the data collected as a part of an extended-survey based study (Lebedev, 2018) The subsequent testing (beyond the scope of this part of the research) will include both application of the model in a number of field studies and a practical usage of the model as a part of advisory services Deploy…”

Section: Populatementioning

confidence: 99%

Management Accounting Maturity Levels Continuum Model: a Conceptual Framework

Lebedev¹

2019

Eur. j. econ. bus. stud.

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Until now, in the financial domain, there were only few attempts made to develop maturity models – a useful tool to identify strengths and weaknesses of certain domains of an organization. The aim of this paper is to present a maturity model for management accounting. The method used to develop the model is an interpretive approach, in which an exploratory sequential mixed method research design was applied to broadly explore and understand data on management accounting systems in various settings and in its historical perspective. This study extends my previous research on development of management accounting and financial leadership (Lebedev, 2014, 2015, 2016, 2018, 2019b, 2019a). The framework traces 10 prototype roles of management accounting along their continuum of maturity (from “non-existent” to “strategic leadership”). Each maturity level reflects the extent to which management accounting creates value for its users based on the support provided for “conversations” among stakeholders, the deepness of leadership “embodied” into the management accounting function, and the effectiveness of management accounting principles and management accounting practices (MAPs) employed. This study contributes to the theory of management accounting by offering a framework for understanding of the evolution of financial function and management accounting. In practical terms, the results of the research could be applied to support decisions in transformation of financial function along its maturity continuum (both conducted internally by managers and/or with external support of consultants and advisors), supporting the process of reconciliation of current practices of a company being transformed to a proposed transformational strategy and chosen direction of implementation.

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Mission, aktueller Stand und Entwicklungsperspektiven des Controllings in Russland

Falko

2018

Wertschöpfung in Der Betriebswirtschaftslehre

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Evolution of Management Accounting Concept in Russia: In a Search of Identity

Cited by 8 publications

References 10 publications

Interpretive Theorizing on the Development of Management Accounting in Russia: Constructivist Grounded Theory Approach

Interpretive Theorizing on the Development of Management Accounting in Russia: Constructivist Grounded Theory Approach

Management Accounting Maturity Levels Continuum Model: a Conceptual Framework

Mission, aktueller Stand und Entwicklungsperspektiven des Controllings in Russland

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