L'impatto della privatizzazione sui risultati aziendali e sul controllo gestionale
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Il presente studio ha analizzato l'evoluzione delle pratiche relative al sistema di controllo gestionale (MCS) e le prestazioni aziendali di tre imprese statali privatizzate in un paese in via di sviluppo. Lo studio si � basato sulla seguente domanda centrale di ricerca: In che modo i fattori esterni e interni influenzano le relazioni tra privatizzazione, evoluzione del sistema di controllo gestionale e prestazioni aziendali nei paesi meno sviluppati?. La ricerca � stata condotta utilizzando il settore edile egiziano come base per le indagini. L'obiettivo principale dello studio era quello di acquisire una visione approfondita del processo di cambiamento innescato dalla privatizzazione delle imprese egiziane. Al fine di rispondere alla domanda di ricerca principale, � stata definita una serie di quattro domande di ricerca secondarie. Lo scopo dell'approccio basato sul caso di studio era quello di indagare i cambiamenti nelle pratiche di MCS e nelle prestazioni aziendali derivanti dalla privatizzazione, e di scoprire in che modo le aziende identificate svolgevano le loro attivit� e in che modo differivano i loro livelli di prestazione. Inoltre, � stato esaminato come il processo di transizione sia stato influenzato da vari fattori esterni e interni, tenendo conto anche di altri fattori socio-economici.
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