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By khlifHichemFaculty of Economic and management of Mahdia   University of Monastir   Tunisia   HussaineyKhaledAccounting   AchekImenHigh School of Commerce of Tunis   University of Manouba   Tunisia   in Meditari Accountancy Research

ISSN:2049-372X|23|3|296-321

Emerald Group Publishing Ltd‎(2015)‎

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