1. LRIT-GSCM Associated Unit to CNRST (URAC 29), FSR Mohammed V University, Rabat, Morocco. E-mails: anouar.darif@gmail.com, aboutaj@fsr.ac.ma
2. Accounting LETI Laboratory, Hassania School of Public Labors, Casablanca, Morocco. E-mail: rachid.saadane@ehtp.ac.ma