Several studies have established the relationship between entrepreneurial talent and performance. However, these studies present inconsistent findings, some found negative, positive or weak relationship. But, to date, most of these studies were conducted in developed economy as such there were few or no studies on entrepreneurial talents effect on SMEs performance in developing countries like Nigeria. The paper suggests that entrepreneurs that possess entrepreneurial talent are likely to achieve greater performance. It also argued that in contrast to high uncertainty avoidance culture where people will make sure that they have all the necessary talent requirements before starting any entrepreneurial journey, people in low uncertainty avoidance culture just storm the castle without considering whether or not they have what it takes to be entrepreneurial. Given that entrepreneurial talent is important to aspiring individuals and the economy as a whole, this paper provides propositions that will guide the future studies and provide suggestions to entrepreneurs/managers and policy makers to improve SMEs performance. It provides a conceptual analysis of moderating effect of uncertainty avoidance on the relationship between entrepreneurial talent and SMEs performance in Nigeria
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