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Research background: The paper extends previous reports [1, 2] providing detailed analysis of the state of management accounting practices in Russian mid-sized companies. Purpose of the article: This study investigates the state of management accounting practices in Russian mid-sized companies. Methods: Data was collected by means of survey. It is a qualitative study of interpretive and exploratory nature. Findings & Value added: The study demonstrated that bigger companies have more advanced level of management accounting. The integrated management accounting score – a measure developed in this study to assess the state of management accounting in a company – was lowest in the group of the “small” mid-sized companies and the highest in the group of the largest “mid-sized” companies, while “medium” mid-sized companies scored in between taking the closest position to the average of the whole sample. Analysis by industry group revealed that the level of management accounting is more advanced among manufacturing and trade companies, while the companies from construction & engineering, transportation and services industries significantly lag behind.