First Author:   Houssam Bouzgarrou Higher Institute of Finance and Taxation of Sousse (ISFF Sousse), University of Sousse, Tunisia h.bouzgarrou@hotmail.fr         Second Author: Zied Ftiti EDC Paris Business School zied.ftiti@edcparis.edu   74 Rue Roque Fillol, 74 Rue Roque Fillol Paris, 92800, France   0033146930062(Phone)   https://www.edcparis.edu Third Author: Wael Louhichi ESSCA School Of Management wael.louhichi@essca.fr         Fourth Author: Mohamed Youssfi Higher Institute of Commercial Studies of Sousse (IHEC Sousse), University of Sousse, Tunisia yousfimohamed128@gmail.com   Sousse, Tunisia