CEO Characteristics and Budgeting Practices in Emerging Market SMEs*

Ümmügülsüm Zor · Stefan Linder · Christoph Endenich

60 citations0/0 files storedJournal of Small Business Management

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Accounting and Organizational Management Accounting Theory and Financial Reporting Financial Literacy and Behavior

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.

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References

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