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Do CEOs Shape Planning, Control and Performance Evaluation Systems in SMEs?

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Author Info

  • Reheul, Anne-Mie

    ()
    (Hogeschool-Universiteit Brussel (HUB), Belgium)

  • Jorissen, Ann

    (Universiteit Antwerpen, Belgium)

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    Abstract

    This survey-based study examines whether Chief Executive Officer (CEO) demographics (education, tenure, and experience) are significant determinants in the choice of planning, control, and performance evaluation systems in small and medium sized enterprises(SMEs) in addition to the traditional contingency variables (perceived environmental uncertainty (PEU), strategy, and firm size). By integrating contingency theory with upper echelons theory and by applying this multi-theory perspective to a broad range of management control system (MCS) elements, we contribute to the literature on management, small business, and management control. Our results reveal, on the one hand, that organizational and environmental variables explain to a large extent the planning and control systems in place in a given SME. On the other hand, we find that CEO education and CEO tenure are significant in shaping performance evaluation systems. Since performance evaluation is an important tool for motivating employees, CEOs control an important element in the success of their firms. Owners or board members, in evaluating present or future leadership, should therefore consider demographic characteristics and assess whether the associated performance evaluation styles are appropriate for the firm.

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    Bibliographic Info

    Paper provided by Hogeschool-Universiteit Brussel, Faculteit Economie en Management in its series Working Papers with number 2010/26.

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    Length: 32 page
    Date of creation: Aug 2010
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    Handle: RePEc:hub:wpecon:201026

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    Web page: http://research.hubrussel.be
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    1. Gordon, Lawrence A. & Narayanan, V. K., 1984. "Management accounting systems, perceived environmental uncertainty and organization structure: An empirical investigation," Accounting, Organizations and Society, Elsevier, vol. 9(1), pages 33-47, January.
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