1. High Institute of Business Administration of Sfax Sfax Tunisia
2. GFC Laboratory (Gouvernance, Finance et Comptabilité), High Institute of Business Administration University of Sfax Sfax Tunisia
3. Department of Accounting, Taxation and Law, High Institute of Business Administration of Sfax University of Sfax Sfax Tunisia
4. Faculty of Economics and Management University of Sfax Sfax Tunisia
5. GFC Laboratory (Gouvernance, Finance et Comptabilité), Faculty of Economics and Management University of Sfax Sfax Tunisia