First Author:   Helmi Hamdi Aix-Marseille Université CERGAM 4225, France helmi_aix@yahoo.fr         Second Author: Nidhal Mgadmi Faculty of Law, Economics and Management of Jendouba, University of Jendouba, Tunisia nidhalmgadmi@gmail.com         Third Author: Houssem Rachdi HEC Carthage Business School, University of Carthage rachdih@uvic.ca