The objective of this paper is to propose taxonomy of the manufacturing Tunisian SMEs in\nterms of the commitment levels in the Entrepreneurial Orientation (EO). We are trying to\npresent a better explanation for the heterogeneity of the performance levels achieved by the\nTunisian companies, especially in this economic and social situation of crisis facing the country\nin the last few years. In order to prove this, weââ?¬â?¢ve mobilized a taxonomic approach and adopted\na quantitative approach based on a questionnaire which was administered near the business\nmanagers of 110 Tunisian industrial small and medium-size companies. Our obtained empirical\nresults demonstrate that the configurations deduced from the quantitative analysis are strongly\ndistinct from each other. Thus, the various levels of EO which we have released ensure the\ndiscrimination between the various classes of the surveyed companies. Three configurations\nemerge from this study, they are: Configuration 1: ââ?¬Å?The audaciousââ?¬Â, configuration 2: ââ?¬Å?The\ntentativistsââ?¬Â and configuration 3: ââ?¬Å?The temporizingââ?¬Â.
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