Development of management accounting in the aviation industry in context of anti-crisis management

This study investigates the development and practical application of management accounting tools within the aviation industry during crisis conditions. It aims to fill the gap in cross-country comparative insights into accounting practices amid economic disruptions, with a focus on how these tools enhance financial resilience and strategic agility. A mixed-method approach was employed, integrating quantitative analysis of financial and operational data from seven major airlines (2018–2024) with a structured survey of 100 aviation professionals. Statistical, analytical, and comparative methods were utilized to evaluate the effectiveness of various management accounting techniques in crisis management. The study finds that management accounting tools such as Activity-Based Costing, Target Costing, Life Cycle Costing, and Lean Accounting significantly improve decision-making speed, cost efficiency, and operational continuity. Empirical evidence from Air Astana and LOT Polish Airlines underscores the strategic value of ERP system integration and predictive analytics for post-crisis recovery. The findings confirm that a flexible and data-driven management accounting framework enhances an airline’s ability to respond to external shocks. This contributes not only to immediate financial stabilization but also to long-term strategic positioning in volatile market environments. The research provides actionable insights for airline executives and policymakers, including recommendations to invest in real-time data infrastructure, align accounting practices with strategic objectives, and advance digital transformation to bolster crisis readiness and resilience.