INNOVATIONS BUDGETAIRES EN PME ET PROFIL DU DIRIGEANT

Zouhour Ben Hamadi () and Philippe Chapelier ()
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Zouhour Ben Hamadi: MRM - Montpellier Research in Management - UM1 - Université Montpellier 1 - UPVM - Université Paul-Valéry - Montpellier 3 - UM2 - Université Montpellier 2 - Sciences et Techniques - UPVD - Université de Perpignan Via Domitia - Groupe Sup de Co Montpellier (GSCM) - Montpellier Business School
Philippe Chapelier: MRM - Montpellier Research in Management - UM1 - Université Montpellier 1 - UPVM - Université Paul-Valéry - Montpellier 3 - UM2 - Université Montpellier 2 - Sciences et Techniques - UPVD - Université de Perpignan Via Domitia - Groupe Sup de Co Montpellier (GSCM) - Montpellier Business School

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Abstract: The first objective of this study is to determine to what extent the profile of the SME manager influences the establishment of budgetary innovations in SMEs. The second objective is to identify the potential links between several structural control variables and the establishment of budgetary innovations in SMEs. A quantitative study was carried out by administration, by direct interview, a questionnaire of 116 managers of tunisian industrial independent SMEs and with a range of between 10 and 300 employees. Three profiles of managers initially been highlighted: the "young managers", the "made major" and the "patriarchs experienced". Significant relationships were identified between budgetary innovation in SMEs and the profiles of managers: "young managers" put in place more frequently budgetary innovations than the "made major" and "patriarchs experienced". A significant relationship also appears between budgetary innovation and perceived uncertainty of the environment.

Keywords: budgetary innovations; profiles of managers; SMEs; innovations budgétaires; dirigeants; PME profils de (search for similar items in EconPapers)
Date: 2013-05-31
Note: View the original document on HAL open archive server: https://hal.science/hal-00996784v1
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Published in Comptabilité sans Frontières..The French Connection, May 2013, Montréal, Canada. pp.cd-rom

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Persistent link: https://EconPapers.repec.org/RePEc:hal:journl:hal-00996784

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