The present work aims to emphasize the impact of extrinsic job satisfaction factors on the organizational commitment of accounting professionals in Tunisia. Our methodology is applied to 140 accounting professionals. The results show that the extrinsic factors of job satisfaction, such as the company policy, relationship with peers, relationship with supervisor, and working conditions, have a positive and significant effect on organizational commitment. However, the salary and job safety have a positive and significant effect on continuance commitment, but they do not have insignificant effect on the affective and normative commitments.

The aim of this paper is to propose a combined approach for studying entrepreneurial opportuni-ties based on effectual variables. The proposed mixed approach is carried out in three phases. First, entrepreneur’s effectuation variables are selected via a cognitive map and MICMAC meth-od. Second, a Neural Network (ANN)-based model is performed to highlight the emergence of potential entrepreneur’s conception which rely on effectuation key variables with survival and performance. Finally, ANN model is applied based on effectuation variables. Indeed, many con-firmations and interesting findings have been concluded. The results of the proposed approach are essential to understand Tunisian entrepreneur’s thinking and acting in entrepreneurship pro-cess. We make enrichments to the way of theorizing and practicing entrepreneurship, avoiding the idea of mythic entrepreneur.

With regard to purchasing Tunisian IPOs shares, the current paper aims at considering two types of investors: a non-institutional investor and an institutional one. Each is concerned with placing a purchase order at the offer price during the subscription period. In line with the literature on IPOs, we attempted to determine the minimum price required by an investor allowing for recovering the initial investment, information costs, transaction costs, and the offsetting of shortfall. We expect that the initial return of an IPO share in the Tunisian market is positively related to the following factors: the number of non-institutional investors participating during the subscription period, the subscription ratio of institutional investors, the expected rate of return by investors, the gap between the closing date of the subscription period and the day following the announcement of the subscription result, the gap between the announcement of the subscription result and the first listing day, the number of trading days, the cost of information and the transaction costs. However, it is negatively related to other determinants, such as the discount level, the number of shares allocated for a non-institutional investor and the number of offered shares, which are allocated to non-institutional investors.