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Due to the rising importance of generation changes and their problems in SMEs the target of this study is the identification of the role as well as the measurement of emotions of entrepreneurs and owners of companies. Therefore an overview over the most acknowledged emotion literature is conducted and emotion theories are discussed. Followed by an analysis of emotion theory approaches which support or refuse respectively the concept of "basic emotion". Based on the insights gained a set of emotions is created, which is then used in a framework to highlight the different factors influencing an entrepreneur's emotional state. Furthermore, theories and different approaches about the measurement of emotions are discussed and on the base of these theories components are designed and prepared to form a questionnaire, with which the emotions of owner-managers are measured. Finally, the questionnaire is assembled and suggestions for further research are given.