Abstract
In a managerial literature balancing between criticism and defendants, the budget, object of the present research is omnipresent in the managerial practices of enterprises. In this study, the approach of this management control tool is particular: we access the budgetary system according to its degree of complexity.The first objective of this research is to conceive a taxonomy of budgetary systems within a specific context: the SME in Tunisia.The main questioning is to identify the structural (SME) and behavioral (the manager) contingencies that influence the complexity of the budgetary system.Being the principal actor in the SME, the manager is subject to a particular attention; that justifies the second objective of this research: conceiving a typology of Tunisian managers.Data analysis has been collected through questionnaires administrated by direct interviews within 116 industrial Tunisian SME's. It has shown that there are no structural or behavioral determinism that explain the variability of observed budgetary systems within Tunisian SME's.The profiles of managers that appeared through the typological analysis regroup social, professional ( experience, education) and cultural ( Hofstede) dimensions: Two main results show from this analysis: First, considering an Arab culture is a reducing vision of the richness of these nations. Second, the profiles of Tunisian managers are culturally different.