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CEO Characteristics and Budgeting Practices in Emerging Market SMEs

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  • Ummugulsum Zor
  • Stefan Linder
  • Christoph Endenich

Abstract

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. Our results suggest that apart from age and education, the CEO's openness to experience is an important factor for understanding budgeting practices in SMEs.

Suggested Citation

  • Ummugulsum Zor & Stefan Linder & Christoph Endenich, 2019. "CEO Characteristics and Budgeting Practices in Emerging Market SMEs," Journal of Small Business Management, Taylor & Francis Journals, vol. 57(2), pages 658-678, April.
    • Handle: RePEc:taf:ujbmxx:v:57:y:2019:i:2:p:658-678
    DOI: 10.1111/jsbm.12438
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    Cited by:

    1. Liem Tan Vo & Nhi Van Vo & Toan Ngoc Pham & Nguyen Ngoc Hien, 2023. "The Impact of Historical Performance and Managerial Risk-taking Propensity on the Behavior of Choosing Prospector Strategy and Using Strategic Management Accounting Information in Viet Nam Manufacture," SAGE Open, , vol. 13(4), pages 21582440231, December.

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