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Innovations budgétaires en PME : l'influence du secteur d'activité et du profil du dirigeant

Author

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  • Zouhour Ben Hamadi
  • Philippe Chapellier
  • Fabienne Villesèque-Dubus

Abstract

This work aims to determine to what extent the sector and the manager profile influence the adoption of budgetary innovations within SMEs. 101 managers of Tunisian industrial SMEs were interviewed, using a face-to-face questionnaire. The manager?s profile and the sector prove to be key variables with respect to the adoption of budgetary innovations in SMEs. Our study shows that the diversity of contexts and actors requires that institutions, organizations and networks making up the sectoral systems of innovation (SSI) take into account sectoral and individual specificities. This is in order to promote the production of new knowledge useful to budgetary innovation. The study also stresses the isomorphism of innovative practices among the managers with similar profiles and perceptions.

Suggested Citation

  • Zouhour Ben Hamadi & Philippe Chapellier & Fabienne Villesèque-Dubus, 2014. "Innovations budgétaires en PME : l'influence du secteur d'activité et du profil du dirigeant," Innovations, De Boeck Université, vol. 0(1), pages 223-252.
    • Handle: RePEc:cai:inndbu:inno_043_0223
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    Citations

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    Cited by:

    1. Zied Louizi & Mohamed Ali Boujelbene, 2016. "L'impact des caractéristiques du système d'information comptable et de l'incertitude environnementale sur la performance financière : Cas des PME tunisiennes," Post-Print hal-02273549, HAL.
    2. Ibtissem Hamouda & Damien Talbot, 2018. "Contenu et effets de la proximité institutionnelle : un cas d’enfermement dans l’industrie aéronautique," Post-Print hal-02329612, HAL.

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