CEO Characteristics and Budgeting Practices in Emerging Market SMEs

Small and medium-sized enterprises (SMEs) play an important role in the gross national product and employment in most emerging markets. However, little is known about their budgeting practices and, in particular, about the role of CEO characteristics for the adoption and extent of budget use. Drawing on a broad sample of manufacturing firms from Turkey, we shed light on the role of CEO characteristics for the adoption and extent of use of formal budgets. Lien vers l'article

ALICI ZOR, G., LINDER, S. and ENDENICH, C. (2019). CEO Characteristics and Budgeting Practices in Emerging Market SMEs. Journal of Small Business Management, 57(2), pp. 658-678.