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Article History

Received: 23 February 2025

Accepted: 5 June 2025

First Online: 10 September 2025

Declarations

:

: The authors declare no competing interests.

: This study complies with ethical research standards and was exempted from the requirement for ethical approval by the Ethics Committee of the Higher Institute of Accounting and Business Administration at Manouba University, Tunisia, based on the institutional guidelines that allow such exemptions. The exemption was granted as the study does not involve intervention-based experiments or sensitive groups. Informed consent was obtained from all participants before data collection. Furthermore, all necessary measures were taken to ensure the protection of participants’ privacy and confidentiality.

: During the preparation of this work, the author(s) used Grammarly for assistance in proofreading and enhancing the manuscript’s readability. Following its use, the author(s) thoroughly reviewed and revised the content as necessary and assumed full responsibility for the published content.

: The corresponding author confirms that all authors have read and agreed to the journal’s policies on author responsibilities and that this manuscript is submitted by those policies.

: No third-party material was used in this manuscript; all material is original work by the authors.