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The analysis in this study follows an interpretive approach: a narrative analysis of evidence used the model of thematic analysis to arrive at the findings. Findings \u2013 the results of the research demonstrate that the management accounting evolution in Russia contains three distinct periods: 1990\u2019s \u2013 transactional focus, mainly related to cost; 2000\u2019s \u2013 management accounting as an internal advisory function; 2010\u2019s \u2013 management accounting on its way to financial leadership. This evolution followed the same path as in the developed markets, however, the patterns of this typology in Russia were much weaker. The driving forces of the development of management accounting were different than in the environment of developed markets. The benefits of management accounting to the overall corporate success were insignificant at each of the discussed phases. Research limitations \u2013 research results could be influenced by contextual nature and subjectivity of interpretative analysis, possible incompleteness and subjective selection of archival data, limited resources for analysis and interpretation. Practical implications \u2013 the research enriches our understanding of the development of management accounting in emerging economies, and it could support decisions in the transformation of financial function along with its maturity continuum. Furthermore, this research could be used as a part of the content of programs in professional and business education. Originality\/Value \u2013 there is a lack of similar studies, which makes the research a significant contribution to existing conversations in science and professional practice<\/jats:p>","DOI":"10.3846\/cibmee.2019.036","type":"proceedings-article","created":{"date-parts":[[2019,5,13]],"date-time":"2019-05-13T10:14:28Z","timestamp":1557742468000},"source":"Crossref","is-referenced-by-count":0,"title":["Three decades of management accounting in Russia: the evolution of understanding of management accounting concept"],"prefix":"10.3846","author":[{"ORCID":"https:\/\/orcid.org\/0000-0002-5199-723X","authenticated-orcid":true,"given":"Pavel","family":"Lebedev","sequence":"first","affiliation":[{"name":"IEDC Bled School of Management, 4260, Presernova cesta 33, Bled, Slovenia"}],"role":[{"role":"author","vocabulary":"crossref"}]}],"member":"2209","published-online":{"date-parts":[[2019,5,9]]},"reference":[{"key":"key-10.3846\/cibmee.2019.036-0","doi-asserted-by":"publisher","unstructured":"Aleksandrov, E., Bourmistrov, A., & Grossi, G. 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