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This study aims to determine to what extent the industry sector on the one hand, and leadership profile on the other, influence the adopting of budgetary innovations in SMEs. A survey questionnaire, administered face-to-face, was conducted on 101 managers of Tunisian industrial SMEs. The leadership profile on the one hand, and the industry sector on the other, seem to be key variables that are linked to the adopting of budgetary innovations in SMEs. This study thus shows that the diversity of contexts and actors requires institutions, organizations, and networks that make-up the sectoral systems of innovation (SSI), to take into account sectoral and individual specificities to promote the production of new knowledge that is useful to innovation. It also underlines the isomorphism of innovative practices among managers with similar profiles and perceptions.