1. IMT Atlantique, Lab-STICC, UBL, F-29238 Brest, France
2. Department of Manufacturing Sciences and Logistics, Mines Saint-Etienne, Univ. Clermont Auvergne, CNRS, UMR 6158 LIMOS, CMP, Gardanne, France
3. Department of Accounting, Auditing and Business Analytics, BI Norwegian Business School, Oslo, Norway