摘要：AbstractThe purpose of this study is to investigate entrepreneurial cognition through thinking style, entrepreneurial alertness and risk preference on an overall sample composed of entrepreneurs, accountants and managers. In this context, potential differences across these professional groups are examined. A survey was conducted on 42 small and medium sized enterprises operating in Ankara. One entrepreneur, one accountant and one manager were selected as respondents from each firm. It was observed that all professional groups included in this study preferred a highly linear thinking style and there were no significant group differences across linear, nonlinear, and balanced linear and nonlinear thinking style. On the other hand, accountants scored lower than the other groups in evaluation and judgment dimension of entrepreneurial alertness. Also it was observed that entrepreneurs, managers and accountants are significantly different on their risk preference. While entrepreneurs’ risk preference found to be higher than expected, accountants risk preference found to be lower than expected.
