Résumé
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.