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Management Accounting Change as a Sustainable Economic Development Strategy during Pre-Recession and Recession Periods: Evidence from Russia

机译：管理层会计在经济衰退和衰退期间可持续经济发展战略：来自俄罗斯的证据

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摘要

The volatility of both global and national markets has emerged in recent years. In response to the changes in the operating environment, organizations have been adopting various practices to ensure sustainable development by anticipating threats and managing risks. While many studies are focusing on the investigation of strategic adaptation to the volatile economic environment, there has been little research examining management accounting (MA) as a sustainable development strategy in times of economic turbulence. This study investigates the degree of variation in the use of MA practices induced by economic recession. Investigating the variations in management accounting practices in Russian organizations in 2000−2013 (pre-recession period) and 2014−2018 (economic recession), the authors explore the change across 54 MA tools split into operation, management, and strategy pillars. The contribution of this study to the literature involves the understanding of the use of particular MA tools across various types of organizations and industries before and during the economic recession, as well as discovering the intention to change the instruments in case the economic situation deteriorates. The survey of four types of organizations (micro, small, medium, and large) in five sectors (service, industry, trade, agriculture, and tourism) was conducted in seven territories of Russia differentiated on the level of their economic performance (well-performing, average, and declining). The survey revealed that, during the crisis, the respondents tend to drop using many of proactive sustainability-oriented MA tools and instead focused on achieving immediate and direct effects on sales, profits, and other performance parameters by employing less-sophisticated short-term MA instruments. The forecast of future application of MA tools in a falling economy revealed that, in an attempt to achieve durable and sustainable performance, the organizations of all types and sectors intended to focus on practices such as risk management variance analysis, rolling forecasts, payback, breakeven analysis, and activity-based management.
机译：全球和国内市场的波动已经出现在最近几年。为了应对经营环境的变化，企业已采取多种做法，以确保通过预见的威胁和风险管理的可持续发展。虽然许多研究都集中于战略适应的调查动荡的经济环境中，很少有研究审查管理会计（MA）在经济动荡时期可持续发展战略。这项研究调查的变化，在使用由经济衰退引起的MA实践的程度。调查管理会计在俄罗斯组织的做法在2000-2013（预衰退期）和2014-2018年（经济衰退）的变化，作者探讨跨越54个均线工具的变化分成操作，管理和战略支柱。这项研究文献的贡献，包括使用的特定MA工具在不同类型的组织和行业之前，经济衰退期间的理解，以及发现的打算改变仪器的情况下，经济形势恶化。四种类型的五个部门（服务，工业，贸易，农业，旅游等），组织（微型，小型，中型和大型）的调查是在俄罗斯七个地区进行了区别就其经济性能水平（良好进行，平均值和下降）。调查显示，在危机期间，受访者倾向于使用许多的主动面向可持续发展-MA工具下降，而是采用-复杂以内的短期均线致力于实现销售，利润和其他性能参数立即和直接的影响仪器。在经济下滑的MA工具应用前景的预测显示，在试图实现持久和可持续的性能，所有类型和部门的组织打算把重点放在实践，如风险管理方差分析，滚动预测，投资回收期，盈亏平衡分析和基于活动的管理。

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