Privatisation of public enterprises, which primarily constitutes a strategy of reforming and enhancing their accountability, is one of the most topical issues in the field of public administration in developed as well as developing nations. As such, Mohammad Qasem Ahmad (Al-Quaryoty), in his article, examines analytically its theoretical framework and main concepts, its alternative policies, and its managerial aspects. To him, privatisation does not merely mean change of ownership to ensure efficient performance: privatisation in some cases may even lead to waste and inefficiency similar to those witnessed during nationalisation in some countries. Besides sale, contracting and closing of these enterprises,