First Author:   Sana Ben Abdallah Faculty of Economics and Management of Sfax, LED, University of Sfax, Tunisia sana.ben.abdallah@fsegs.usf.tn         Second Author: Dhafer Saidane SKEMA Business School – Université Côte d''Azur dhafer.saidane@skema.edu         Third Author: Sami Ben Mim IHEC, LaREMFiQ, University of Sousse, Tunisia sbenmim@yahoo.fr