This study highlights the need for a revised approach to management accounting, specifically designed for crisis-driven economic conditions. This article aims to examine the characteristics of management accounting tools used during economic crises and to propose the creation of suitable instruments. By exploring the evolution of accounting and economic thought, the authors demonstrate the connection between cyclical economic processes and the development of management accounting methods. The use of logical and historical analysis revealed various factors influencing accounting and economic theory, identifying the negative, positive, methodological, neutral, and conceptual impacts of economic crises. Using systems theory, the authors developed a conceptual framework for management accounting in crisis conditions. The research also introduces an accounting system tailored to these challenging times. In addition, the study identifies the patterns of management accounting development, including its prevalence in different sectors in Russia, based on factors such as organization size and legal structure. The article defines the main objectives and key issues of management accounting and highlights the most common and promising tools. The findings indicate a gap between the current trends in Russia and global advancements in management accounting theory.
