IDEAS home Printed from https://ideas.repec.org/a/taf/ujbmxx/v57y2019i2p658-678.html
   My bibliography  Save this article

CEO Characteristics and Budgeting Practices in Emerging Market SMEs

Author

Listed:
  • 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
    as

    Download full text from publisher

    File URL: http://hdl.handle.net/10.1111/jsbm.12438
    Download Restriction: Access to full text is restricted to subscribers.
    File URL: https://libkey.io/10.1111/jsbm.12438?utm_source=ideas
    LibKey link: if access is restricted and if your library uses this service, LibKey will redirect you to where you can use your library subscription to access this item
    ---><---

    As the access to this document is restricted, you may want to search for a different version of it.

    Citations

    Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.
    as


    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.
    2. Daniela Di Berardino & Faisal Anees, 2024. "Creativit? organizzativa ed individuale nelle piccole e medie imprese: il ruolo del sistema di controllo," MANAGEMENT CONTROL, FrancoAngeli Editore, vol. 2024(1), pages 227-249.
    3. Kubota, Takaya & Okuda, Shin'ya, 2023. "Relationship between top managers’ interest in accounting information and accounting practices in startups," International Journal of Accounting Information Systems, Elsevier, vol. 51(C).

    More about this item

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:taf:ujbmxx:v:57:y:2019:i:2:p:658-678. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Chris Longhurst (email available below). General contact details of provider: http://www.tandfonline.com/ujbm .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.