About the Authors

BEN MBAREK Hassene

Head of Finance and Accountability Department at the Higher School of Economic and Commercial Sciences of Tunis and Member of CEDAG Research Unit at Paris 5 Descartes, France

BEN MBAREK Kais

INSI, informatics institute, university of Manouba, Tunisia

KHEMIRI Souad

Responsible of International Cooperation at the University of Tunis and Member of the Interdisciplinary Research on Economies and Business Changes Laboratory (LARIME) at the Higher School of Economic and Commercial Sciences of Tunis

Corresponding Author

Email: hassene_mbarek@yahoo.fr