الفهرس 
Examining the mediating role of management accounting Practices between cost system design and firm performance : |bA case of the industrial sector
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Abstract
This research aims to investigate the mediating role of Management Accounting Practices (MAPs) between Cost system design (CSD) and firm performance in the Egyptian industrial sector. The inconclusive findings provided by previous literature considering this relation calls for further research to provide a deeper understating of cost and managerial accounting practices in a developing country context similar to Egypt. Moreover, the Egyptian government is involved in an extensive economic reform including all business sectors with much emphasis given to the industrial sector as a main driver of economic prosperity and growth. Thus, the prevailing contextual factors are changing giving rise to different influential drivers and barriers to conventional organizational structures. This research focuses on the generation and use of cost information in decision making and the subsequent impact on firm performance within a specific context. Due to the lack of understanding of the interrelationship between CSD, MAPs and firm performance, this research is aimed at providing novel insights emerging from the Egyptian industrial sector based on in-depth analysis of real-life cases