---

This study has investigated the changes in the Management Control System (MCS)practices and firm performance of three privatised SOEs in a developing country. It was based on the following central research question: ´How do external and internal factors influence the relationships between privatisation, MCS change and firm performance in less developed countries?´. The research was conducted using the Egyptian construction industry as a basis for investigations. The main aim of the study was to gain an insight into the process of change instigated by the privatisation of Egyptian businesses. In order to answer the main research question, a set of four research sub-questions were settled. The aim of case study approach was to investigate the changes in MCS practices and firm performance resulting from privatisation, and to discover how the identified firms carried out their activities, and how their performance levels differed. In addition, examined how the transition process has been influenced by various external and internal factors, while taking other socio-economic factors into account.

---

Masry, Mohamed
Mohamed Abdel Fattah Mohamed Masry - Doctor of Philosophy (PhD) in finance, Sheffield Hallam university, May 2011

---