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


  • Reheul, Anne-Mie

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

  • Jorissen, Ann

    (Universiteit Antwerpen, Belgium)


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.

Suggested Citation

  • Reheul, Anne-Mie & Jorissen, Ann, 2010. "Do CEOs Shape Planning, Control and Performance Evaluation Systems in SMEs?," Working Papers 2010/26, Hogeschool-Universiteit Brussel, Faculteit Economie en Management.
  • Handle: RePEc:hub:wpecon:201026

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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.
    2. repec:bla:joares:v::y:1972:i::p:156-182 is not listed on IDEAS
    3. repec:bla:joares:v::y:1972:i::p:189-193 is not listed on IDEAS
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