The role of small and medium-sized enterprises in the economy is significant and their adaptation to their economic environment, their survival as well as their success represent important stakes for several actors. The changes in the economic environment that small and medium-sized enterprises face require them to optimize the allocation of their resources in order to ensure their growth. Many researchers agree that a company's performance depends on the effective management of its assets. With respect to the financial management behaviors of owner-managers, several studies on the causes of SME failure have shown that the adoption of financial management practices can make all the difference between failing and financially healthy firms.