Management accounting in Russia: A work in process

doi:N/A

eISSN: 1848-137X / ISSN: None

Journal of Cost Management

Volume 17, Issue 3 : 39-45

Review Article

Management accounting in Russia: A work in process

Thomas C. Taylor

Olga Osipenkova

Department of Accountancy, Calloway Sch. of Bus./Accountancy, Wake Forest University, Winston-Salem, NC, United States; Chrtd. Inst. of Mgmt. Accountants, London, United Kingdom

Abstract

Russia's transition from a socialist society towards democracy and a market economy is discussed. The article explores some of the major obstacles to developing effective management accounting in Russian enterprises, and looks at the influence of Western investment and other initiatives confronting these obstacles. The need for a professional dimension to management accounting in Russia is being met through the work of the London-based Chartered Institute of Management Accountants (CIMA).

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