Abstract:

In recent years, due to the massive changes that have impacted the financial capitalism, value creation has emerged and found a good foundation especially for the company's shareholders as well as customers, suppliers, bankers, unions and of course the government. So the birth of the concept of stakeholders is a strict notion, this theory applies to the entire economy.

Moreover, the strategic choices are an important part of the banks; hence the importance of the choice of strategy becomes paramount to deal with developments in a rapidly changing environment.

The aim of this article is to show the importance of the preference function in banking strategic choices in Tunisia.