Historically, the failure problems have attracted the attention of both economists and lawyers be­cause they are a key social issue.

They therefore try to delimit the scope involving the concept of failure to give it a clear definition. However the variety of situations related to the application of this phenomenon has made the task difficult.

It is only with the crisis of the 1930s and the early works of authors such as Fitzpatrick (1932) that the problem of failure has become a fully fledged field of research. Like any other phenomenon, the failure was analyzed in different ways and by different disciplines. The most sig­nificant contributions came from legal, economic, financial, strategic, organizational and managerial sciences (Guilhot, 2000).