First Author:   Soumaya Ayedi Assistant, GEF2A-Lab, University of Carthage, Faculty of Economics and Management of Nabeul soumaya.ayedi@yahoo.fr         Second Author: Azhaar Lajmi Assistant Professor, GEF2A-Lab, University of Tunis, Higher Institute of Management azhaar_lajmi@yahoo.fr         Third Author: Emna Boumediene Associate professor, MOCFINE, University of Manouba emna_boumediene@yahoo.fr