First Author:   Jean-michel Sahut IPAG Business School, IPAG – Lab, France jmsahut@gmail.com   195 route des Crêts de Fessy Arenthon, 74800, France   33651032488(Phone) 33651032488(Fax) Second Author: Medhi Mili University of Sfax mehdi.mili@isgs.rnu.tn