Purpose This paper aims to investigate the moderating effect of political instability and regulatory obstacles on the relationship between corruption and export intensity in the context of Tunisian small- and medium-sized enterprises (SMEs). Design/methodology/approach This study uses data from the World Bank Enterprise Survey (WBES). The sample consists of 537 Tunisian SMEs. The partial least squares method was used to analyse the data. Findings The direct effect of corruption on export intensity was found to be non-significant. It was significantly negative when corruption was combined with regulatory obstacles, whereas it was positive when corruption coexisted with political instability. Additional analyses revealed that results were sensitive to firm size (small versus medium) and sector of activity (service versus manufacturing). Research limitations/implications This paper has some limitations related to the use of secondary data. Enhanced variable measurements and more detailed data collection are recommended for future studies. Practical implications This paper is useful to researchers and policymakers who are interested in understanding the effects of a poor institutional environment on SME exports in developing countries. Originality/value This paper considers the impact of corruption on the export intensity of SMEs in the presence of political instability and regulatory obstacles in Tunisia. To the best of the authors’ knowledge, the joint effect of these institutional variables on the exports of firms has not been examined in previous research.

Research question:The objective of this research is to develop a reliable and valid measurement scale for releasing new cultural attributes based on social psychology concepts and apply them afterwards in the accounting field. Motivation: Migration to International Accounting Standards Board (IASB) standards by a large and growing number of countries has marked the accounting field. However, this application varies from one country to another due to several environmental factors especially cultural ones. Idea: This paper puts the important issue of cultural differences in applying international financial reporting standards (IFRS) to the forefront and especially the strategies countries may apply when coping with the implementation of these standards within their local environment. Data: We selected a total of 33 items from these scales that match most with the objective of our survey. We also added the two questions posed by Berry to determine its acculturation strategies. We used 874 answers from different countries to our questionnaire. Tools: By taking Berry's typology, we conducted a cluster analysis to dynamic clouds using SPSS, which allows us to identify the different acculturation strategies used by respondents. Findings: Using Berry's acculturation model borrowed from social psychology and adopting an exploratory perspective based on the interpretive approach, we developed a measurement scale through which we identified five new Acculturation and accounting standardization strategies Vol. 18, No. 3 331 acculturation attributes: interpersonal communication, work performance, openmindedness, ethnocentrism and knowledge of the host culture. We also found that the integration strategy is the most widespread strategy in a new cultural context. This finding corresponds to the convergence strategy that is most solicited by countries applying IFRS. Contribution: Our research is an adaptation and extension of the acculturation model across some countries that could function as a "map" of potential interventions to strengthen local application of IFRS.