{"id":8758,"date":"2025-10-04T13:35:58","date_gmt":"2025-10-04T11:35:58","guid":{"rendered":"https:\/\/ecotous.tn\/%d8%a8%d9%88%d8%b1%d8%b5%d8%a9-%d8%aa%d9%88%d9%86%d8%b3-%d8%a7%d9%84%d8%ba%d9%88%d8%b5-%d9%81%d9%8a-%d8%ae%d9%81%d8%a7%d9%8a%d8%a7-%d8%a7%d9%84%d8%b3%d9%8a%d9%88%d9%84%d8%a9-%d9%88%d8%b9%d9%85%d9%82\/"},"modified":"2026-04-12T12:31:01","modified_gmt":"2026-04-12T10:31:01","slug":"%d8%a8%d9%88%d8%b1%d8%b5%d8%a9-%d8%aa%d9%88%d9%86%d8%b3-%d8%a7%d9%84%d8%ba%d9%88%d8%b5-%d9%81%d9%8a-%d8%ae%d9%81%d8%a7%d9%8a%d8%a7-%d8%a7%d9%84%d8%b3%d9%8a%d9%88%d9%84%d8%a9-%d9%88%d8%b9%d9%85%d9%82","status":"publish","type":"post","link":"https:\/\/ecotous.tn\/ar\/%d8%a8%d9%88%d8%b1%d8%b5%d8%a9-%d8%aa%d9%88%d9%86%d8%b3-%d8%a7%d9%84%d8%ba%d9%88%d8%b5-%d9%81%d9%8a-%d8%ae%d9%81%d8%a7%d9%8a%d8%a7-%d8%a7%d9%84%d8%b3%d9%8a%d9%88%d9%84%d8%a9-%d9%88%d8%b9%d9%85%d9%82\/","title":{"rendered":"\u0628\u0648\u0631\u0635\u0629 \u062a\u0648\u0646\u0633: \u0627\u0644\u063a\u0648\u0635 \u0641\u064a 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\u00ab\u0627\u0633\u062a\u064a\u0639\u0627\u0628\u00bb \u0627\u0644\u0623\u0648\u0627\u0645\u0631 \u0627\u0644\u0643\u0628\u064a\u0631\u0629 \u062f\u0648\u0646 \u0627\u0644\u062a\u0633\u0628\u0628 \u0641\u064a \u062a\u0642\u0644\u0628\u0627\u062a \u0643\u0628\u064a\u0631\u0629.<\/p><p>\u0625\u0630\u0627 \u0643\u0627\u0646 \u0639\u0645\u0642 \u0627\u0644\u0633\u0648\u0642 \u0643\u0628\u064a\u0631\u064b\u0627\u060c \u062a\u0633\u064a\u0631 \u0627\u0644\u0645\u0639\u0627\u0645\u0644\u0627\u062a \u0628\u0633\u0644\u0627\u0633\u0629. \u0623\u0645\u0627 \u0625\u0630\u0627 \u0643\u0627\u0646 \u0636\u0639\u064a\u0641\u064b\u0627\u060c \u0641\u0642\u062f \u064a\u0624\u062f\u064a \u0623\u0645\u0631 \u0648\u0627\u062d\u062f \u0643\u0628\u064a\u0631 \u0625\u0644\u0649 \u0627\u0631\u062a\u0641\u0627\u0639 \u0633\u0639\u0631 \u0627\u0644\u0633\u0647\u0645 \u0623\u0648 \u0627\u0646\u062e\u0641\u0627\u0636\u0647 \u0628\u0634\u0643\u0644 \u0645\u0644\u062d\u0648\u0638 \u0641\u064a \u063a\u0636\u0648\u0646 \u062b\u0648\u0627\u0646\u064d. \u0648\u0642\u062f \u0642\u0627\u0645\u062a \u062f\u0631\u0627\u0633\u0629 \u0628\u0639\u0646\u0648\u0627\u0646 \u00a0<a href=\"https:\/\/zenodo.org\/records\/14767365\"><em>\u00a0<\/em><em>\u062f\u064a\u0646\u0627\u0645\u064a\u0643\u064a\u0629 \u0639\u0645\u0642 \u0627\u0644\u0633\u0648\u0642: \u062d\u0627\u0644\u0629 \u0628\u0648\u0631\u0635\u0629 \u062a\u0648\u0646\u0633\u00bb<\/em>\u060c \u0646\u064f\u0634\u0631\u062a \u0641\u064a \u0645\u062c\u0644\u0629 <em>International Journal of Accounting, Finance, Auditing, Management and Economics<\/em>\u060c<\/a> \u0648\u0623\u0639\u062f\u0651\u062a\u0647\u0627 <strong>\u0627\u0644\u062f\u0643\u062a\u0648\u0631\u0629 \u0631\u064a\u0645 \u0628\u0631\u0628\u0648\u0634<\/strong>\u060c \u0627\u0644\u0623\u0633\u062a\u0627\u0630\u0629 \u0627\u0644\u0628\u0627\u062d\u062b\u0629 \u0628\u0627\u0644\u0645\u0639\u0647\u062f \u0627\u0644\u0639\u0627\u0644\u064a 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\u0643\u0644\u0645\u0627 \u0632\u0627\u062f\u062a \u0627\u0644\u0623\u0633\u0647\u0645 \u0627\u0644\u0645\u0639\u0631\u0648\u0636\u0629 \u0644\u0644\u0634\u0631\u0627\u0621 \u0623\u0648 \u0627\u0644\u0628\u064a\u0639\u060c \u0623\u0635\u0628\u062d \u0627\u0644\u0633\u0648\u0642 \u0623\u0643\u062b\u0631 \u0627\u0633\u062a\u0642\u0631\u0627\u0631\u064b\u0627.<\/li><li><strong>\u0648\u062a\u064a\u0631\u0629 \u0627\u0644\u0635\u0641\u0642\u0627\u062a<\/strong>: \u0625\u0630\u0627 \u062a\u0645 \u062a\u0646\u0641\u064a\u0630 \u0627\u0644\u0639\u062f\u064a\u062f \u0645\u0646 \u0627\u0644\u0623\u0648\u0627\u0645\u0631 \u0628\u0633\u0631\u0639\u0629 \u0643\u0628\u064a\u0631\u0629\u060c \u064a\u0646\u0641\u062f \u0627\u0644\u0627\u062d\u062a\u064a\u0627\u0637\u064a \u0648\u062a\u0642\u0644 \u0639\u0645\u0642 \u0627\u0644\u0633\u0648\u0642.<\/li><li><strong>\u062d\u062c\u0645 \u0627\u0644\u0635\u0641\u0642\u0627\u062a<\/strong>: \u0627\u0644\u0623\u0648\u0627\u0645\u0631 \u0627\u0644\u0643\u0628\u064a\u0631\u0629 \u064a\u0645\u0643\u0646 \u0623\u0646 \u062a\u062d\u0631\u0643 \u0627\u0644\u0623\u0633\u0639\u0627\u0631 \u0628\u0633\u0631\u0639\u0629.<\/li><li><strong>\u0635\u0628\u0631 \u0627\u0644\u0645\u0633\u062a\u062b\u0645\u0631\u064a\u0646<\/strong>: \u0623\u0648\u0644\u0626\u0643 \u0627\u0644\u0630\u064a\u0646 \u064a\u062a\u0631\u0643\u0648\u0646 \u0623\u0648\u0627\u0645\u0631\u0647\u0645 \u0641\u064a \u062f\u0641\u062a\u0631 \u0627\u0644\u0637\u0644\u0628\u0627\u062a \u0644\u0641\u062a\u0631\u0629 \u0623\u0637\u0648\u0644 \u064a\u0633\u0627\u0647\u0645\u0648\u0646 \u0641\u064a \u0627\u0644\u062d\u0641\u0627\u0638 \u0639\u0644\u0649 \u0639\u0645\u0642 \u0643\u0627\u0641\u064d \u0644\u0644\u0633\u0648\u0642.<\/li><\/ul><p><strong>\u0641\u0648\u0627\u0626\u062f \u0627\u0644\u0633\u0648\u0642 \u0627\u0644\u0639\u0645\u064a\u0642 \u0644\u0644\u062c\u0645\u064a\u0639<\/strong>:<\/p><ul><li>\u064a\u0645\u0643\u0646 \u0644\u0644\u0645\u0633\u062a\u062b\u0645\u0631\u064a\u0646 \u062a\u0646\u0641\u064a\u0630 \u0623\u0648\u0627\u0645\u0631 \u0643\u0628\u064a\u0631\u0629 \u062f\u0648\u0646 \u0627\u0644\u062a\u0633\u0628\u0628 \u0641\u064a \u062a\u0642\u0644\u0628\u0627\u062a \u062d\u0627\u062f\u0629 \u0644\u0644\u0623\u0633\u0639\u0627\u0631.<\/li><li>\u064a\u0642\u0644\u0644 \u0627\u0644\u0645\u062a\u062f\u0627\u0648\u0644\u0648\u0646 \u0645\u0646 \u062a\u0643\u0627\u0644\u064a\u0641\u0647\u0645 \u0648\u064a\u062c\u062f\u0648\u0646 \u0641\u0631\u0635\u064b\u0627 \u0628\u0633\u0647\u0648\u0644\u0629 \u0623\u0643\u0628\u0631.<\/li><li>\u064a\u0645\u0643\u0646 \u0644\u0644\u0647\u064a\u0626\u0627\u062a \u0627\u0644\u0631\u0642\u0627\u0628\u064a\u0629 \u0645\u0631\u0627\u0642\u0628\u0629 \u0635\u062d\u0629 \u0627\u0644\u0633\u0648\u0642 \u0628\u0634\u0643\u0644 \u0623\u0641\u0636\u0644 \u0648\u0631\u0635\u062f \u0627\u0644\u0645\u062e\u0627\u0637\u0631 \u0627\u0644\u0645\u062d\u062a\u0645\u0644\u0629.<\/li><\/ul><p>\u0641\u064a \u062a\u0648\u0646\u0633\u060c \u062d\u064a\u062b \u064a\u0628\u0642\u0649 \u0627\u0644\u0633\u0648\u0642 \u0635\u063a\u064a\u0631 \u0627\u0644\u062d\u062c\u0645\u060c \u064a\u0639\u062a\u0628\u0631 \u0647\u0630\u0627 \u0627\u0644\u0639\u0645\u0642 \u0623\u0645\u0631\u064b\u0627 \u062d\u064a\u0648\u064a\u064b\u0627 \u0644\u062a\u062c\u0646\u0628 \u0623\u0646 \u064a\u0624\u062f\u064a \u0623\u0645\u0631 \u0648\u0627\u062d\u062f \u0643\u0628\u064a\u0631 \u0625\u0644\u0649 \u0627\u0647\u062a\u0632\u0627\u0632 \u0627\u0644\u0623\u0633\u0639\u0627\u0631 \u0628\u0634\u0643\u0644 \u0645\u0644\u062d\u0648\u0638.<\/p><p><strong> <img loading=\"lazy\" loading=\"lazy\" decoding=\"async\" class=\"aligncenter size-full wp-image-5828\" src=\"https:\/\/ecotous.tn\/wp-content\/uploads\/2025\/10\/Image3-5.jpg\" alt=\"\" width=\"605\" height=\"363\" \/><\/strong><\/p><p><strong>\u0644\u0645\u0627\u0630\u0627 \u0647\u0630\u0627 \u0645\u0647\u0645 \u0628\u0627\u0644\u0646\u0633\u0628\u0629 \u0644\u0643\u060c \u062d\u062a\u0649 \u0644\u0648 \u0644\u0645 \u062a\u0643\u0646 \u0645\u062a\u062f\u0627\u0648\u0644\u064b\u0627<\/strong><\/p><p>\u0644\u0627 \u064a\u0642\u062a\u0635\u0631 \u062a\u0623\u062b\u064a\u0631 \u0639\u0645\u0642 \u0627\u0644\u0633\u0648\u0642 \u0639\u0644\u0649 \u0627\u0644\u0645\u062a\u062e\u0635\u0635\u064a\u0646 \u0641\u0642\u0637\u060c \u0628\u0644 \u064a\u0645\u0633 \u0628\u0634\u0643\u0644 \u063a\u064a\u0631 \u0645\u0628\u0627\u0634\u0631 \u062c\u0645\u064a\u0639 \u0627\u0644\u0630\u064a\u0646 \u064a\u0633\u062a\u062b\u0645\u0631\u0648\u0646\u060c \u064a\u062f\u062e\u0631\u0648\u0646 \u0623\u0648 \u064a\u062a\u0627\u0628\u0639\u0648\u0646 \u0627\u0644\u0627\u0642\u062a\u0635\u0627\u062f \u0627\u0644\u062a\u0648\u0646\u0633\u064a:<\/p><ul><li><strong>\u0628\u0627\u0644\u0646\u0633\u0628\u0629 \u0644\u0644\u0645\u0633\u062a\u062b\u0645\u0631\u064a\u0646 \u0627\u0644\u0623\u0641\u0631\u0627\u062f<\/strong>: \u064a\u0633\u0627\u0639\u062f\u0647\u0645 \u0639\u0644\u0649 \u0645\u0639\u0631\u0641\u0629 \u0645\u0627 \u0625\u0630\u0627 \u0643\u0627\u0646 \u0628\u0625\u0645\u0643\u0627\u0646\u0647\u0645 \u0634\u0631\u0627\u0621 \u0623\u0648 \u0628\u064a\u0639 \u0627\u0644\u0623\u0633\u0647\u0645 \u062f\u0648\u0646 \u062f\u0641\u0639 \u0633\u0639\u0631 \u00ab\u0645\u0631\u062a\u0641\u0639\u00bb \u0646\u062a\u064a\u062c\u0629 \u0646\u0642\u0635 \u0627\u0644\u0639\u0631\u0636.<\/li><li><strong>\u0628\u0627\u0644\u0646\u0633\u0628\u0629 \u0644\u0644\u0634\u0631\u0643\u0627\u062a \u0627\u0644\u0645\u062f\u0631\u062c\u0629<\/strong>: \u064a\u062c\u0639\u0644 \u0627\u0644\u0633\u0648\u0642 \u0627\u0644\u0639\u0645\u064a\u0642 \u0623\u0633\u0647\u0645\u0647\u0627 \u0623\u0643\u062b\u0631 \u062c\u0627\u0630\u0628\u064a\u0629 \u0644\u0644\u0645\u0633\u062a\u062b\u0645\u0631\u064a\u0646.<\/li><li><strong>\u0628\u0627\u0644\u0646\u0633\u0628\u0629 \u0644\u0644\u0627\u0642\u062a\u0635\u0627\u062f<\/strong>: \u0643\u0644\u0645\u0627 \u0643\u0627\u0646\u062a \u0627\u0644\u0628\u0648\u0631\u0635\u0629 \u0623\u0643\u062b\u0631 \u0633\u064a\u0648\u0644\u0629 \u0648\u0639\u0645\u0642\u064b\u0627\u060c \u0643\u0644\u0645\u0627 \u062c\u0630\u0628\u062a \u0627\u0644\u0645\u0632\u064a\u062f \u0645\u0646 \u0631\u0624\u0648\u0633 \u0627\u0644\u0623\u0645\u0648\u0627\u0644\u060c \u0645\u0627 \u064a\u0645\u0643\u0646 \u0623\u0646 \u064a\u0645\u0648\u0644 \u0627\u0644\u0646\u0645\u0648 \u0627\u0644\u0627\u0642\u062a\u0635\u0627\u062f\u064a.<\/li><\/ul><p>\u0623\u0645\u0627 \u0627\u0644\u0633\u0644\u0637\u0627\u062a \u0627\u0644\u0631\u0642\u0627\u0628\u064a\u0629\u060c \u0641\u0647\u064a \u062a\u0633\u062a\u062e\u062f\u0645 \u0647\u0630\u0627 \u0627\u0644\u0645\u0624\u0634\u0631 \u0644\u062a\u0641\u0627\u062f\u064a \u0627\u0644\u0645\u0648\u0627\u0642\u0641 \u0630\u0627\u062a \u0627\u0644\u0645\u062e\u0627\u0637\u0631 \u0627\u0644\u0639\u0627\u0644\u064a\u0629. \u0641\u0639\u0645\u0642 \u0627\u0644\u0633\u0648\u0642 \u0627\u0644\u0636\u0639\u064a\u0641 \u064a\u0634\u0628\u0647 \u0625\u0644\u0649 \u062d\u062f\u0651\u064d \u0645\u0627 \u0633\u0648\u0642 \u0627\u0644\u0641\u0627\u0643\u0647\u0629 \u0634\u0628\u0647 \u0627\u0644\u0641\u0627\u0631\u063a\u060c \u062d\u064a\u062b \u064a\u0645\u0643\u0646 \u0623\u0646 \u062a\u0631\u062a\u0641\u0639 \u0627\u0644\u0623\u0633\u0639\u0627\u0631 \u0623\u0648 \u062a\u0646\u062e\u0641\u0636 \u0628\u0634\u0643\u0644 \u0645\u0641\u0627\u062c\u0626 \u0641\u064a \u0623\u064a \u0644\u062d\u0638\u0629.<\/p><p><img loading=\"lazy\" loading=\"lazy\" decoding=\"async\" class=\"aligncenter size-full wp-image-5829\" src=\"https:\/\/ecotous.tn\/wp-content\/uploads\/2025\/10\/Image4-3.jpg\" alt=\"\" width=\"605\" height=\"363\" \/><\/p><p><strong>\u0639\u0645\u0642 \u0627\u0644\u0633\u0648\u0642<\/strong> \u0647\u0648 \u0623\u062d\u062f \u0631\u0643\u0627\u0626\u0632 \u0633\u0648\u0642 \u0628\u0648\u0631\u0635\u0629 \u0635\u062d\u064a. \u0641\u0647\u0648 \u064a\u0639\u0643\u0633 \u0642\u062f\u0631\u0629 \u0627\u0644\u0633\u0648\u0642 \u0639\u0644\u0649 <strong>\u0627\u0633\u062a\u064a\u0639\u0627\u0628 \u0627\u0644\u0623\u0648\u0627\u0645\u0631<\/strong> \u0648\u0627\u0644\u062d\u0641\u0627\u0638 \u0639\u0644\u0649 \u0627\u0644\u0627\u0633\u062a\u0642\u0631\u0627\u0631\u060c \u062d\u062a\u0649 \u0639\u0646\u062f\u0645\u0627 \u062a\u0643\u0648\u0646 \u0623\u062d\u062c\u0627\u0645 \u0627\u0644\u062a\u062f\u0627\u0648\u0644 \u0643\u0628\u064a\u0631\u0629. \u0641\u064a \u0633\u0648\u0642 \u0645\u062b\u0644 <strong>\u0628\u0648\u0631\u0635\u0629 \u062a\u0648\u0646\u0633<\/strong>\u060c \u0641\u0625\u0646 \u0645\u0631\u0627\u0642\u0628\u062a\u0647 \u0623\u0645\u0631 \u0644\u0627 \u063a\u0646\u0649 \u0639\u0646\u0647 \u0644\u0644\u0627\u0633\u062a\u062b\u0645\u0627\u0631 \u0628\u062b\u0642\u0629\u060c \u0648\u0627\u0644\u062a\u0646\u0638\u064a\u0645 \u0627\u0644\u0641\u0639\u0627\u0644\u060c \u0648\u0627\u0644\u062d\u0641\u0627\u0638 \u0639\u0644\u0649 \u062b\u0642\u0629 \u0627\u0644\u0645\u0634\u0627\u0631\u0643\u064a\u0646 \u0641\u064a \u0627\u0644\u0633\u0648\u0642.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-element elementor-element-7e74bce e-flex e-con-boxed e-con e-parent\" data-id=\"7e74bce\" data-element_type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-a249bb1 elementor-widget elementor-widget-text-editor\" data-id=\"a249bb1\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<blockquote><span style=\"color: #004793;\"><span style=\"color: #004793;\"><span style=\"color: #004793;\"><b><strong>\u0625\u064a\u0643\u0648\u062a\u0648\u0633<\/strong><\/b><\/span><\/span><\/span><\/blockquote>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-element elementor-element-f317b93 e-flex e-con-boxed e-con e-parent\" data-id=\"f317b93\" data-element_type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-c5d1e14 elementor-widget elementor-widget-eael-cta-box\" data-id=\"c5d1e14\" data-element_type=\"widget\" data-widget_type=\"eael-cta-box.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<div class=\"eael-call-to-action cta-icon-flex bg-lite cta-preset-1\">\n\t    <div class=\"icon\">\n\t\t\t\t\t\t\t<svg class=\"e-font-icon-svg e-far-file-pdf\" viewBox=\"0 0 384 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M369.9 97.9L286 14C277 5 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