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The fused filament fabrication (FFF) process is an additive manufacturing technique used in engineering design. The mechanical properties of parts manufactured by FFF are influenced by the printing parameters. The mechanical properties of rigid thermoplastics for FFF are well defined, while thermoplastic elastomers (TPE) are uncommonly investigated. The purpose of this paper is to investigate the influence of extruder temperature, bed temperature and printing speed on the mechanical properties of a thermoplastic elastomer.

Regression models predicting mechanical properties as a function of extruder temperature, bed temperature and printing speed were developed. Tensile specimens were tested according to ASTM D638. A 3×3 full factorial analysis, consisting of 81 experiments and 27 printing conditions was performed, and models were developed in Minitab. Tensile tests verifying the models were conducted at two selected printing conditions to assess predictive capability.

Each mechanical property was significantly affected by at least two of the investigated FFF parameters, where printing speed and extruder temperature terms influenced all mechanical properties (p < 0.05). Notably, tensile modulus could be increased by 21%, from 200 to 244 MPa. Verification prints exhibited properties within 10% of the predictions. Not all properties could be maximized together, emphasizing the importance of understanding FFF parameter effects on mechanical properties when making design decisions.

This work developed a model to assess FFF parameter influence on mechanical properties of a previously unstudied thermoplastic elastomer and made property predictions within 10% accuracy.

Earnings forecasts provide useful numerical information concerning the expectations of a firm's future prospects and indicate management's ability to anticipate a firm's changing internal structure and external environment. The reasons for studying the accuracy of earnings forecasts is due to the Securities and Exchange Commission's position on financial forecasts and the issuance of a Statement of Position by the AICPA. These statements are important since they, in part, have motivated researchers to the importance of forecasting financial information. Consequently, if the disclosure of earnings forecasts in financial reports is permissable, the improvement of financial forecasts should be one of the primary concerns of the AICPA, the SEC, and numerous other interested groups.

The present study aims to assess the role of supply chain resilience as an operational excellence approach to deal with disruptions caused by coronavirus pandemic in the food supply chain of an agri-food supply firm.

The case study method was used to analyse the disruptions faced by the agricultural food supply chain during the pandemic. The study applies a dynamic capability theory as a foundation to develop a contextualised resilience framework for agri-food supply chain to achieve operational excellence. The case has been analysed by using situation-actor-process (SAP) and learning-action-performance (LAP) framework.

The SAP aspect of framework points that the flexibility amongst actors for a resilient agriculture supply chain worsened due to the lockdown measures post COVID-19. The LAP aspect of framework suggests how resilience can be built at the supply, demand and logistics end through various proactive and reactive practices such as collaboration, coordination, ICT and ground-level inputs. Lack of commitment and inadequate support from top management towards supply chain resilience are also observed as significant challenges to maintain operational excellence during the pandemic.

One of the major implications of the study is that a mix of capabilities rather than a single capability can be the most appropriate way for making the supply chain resilient to maintain operational excellence during the pandemic. However, the sources of disruptions need to be duly recognised to derive the best-contextualised resilience framework for agri-food supply chains.

The development of a contextualised research framework as well as research propositions for analysing supply chain resilience are the major contribution of this study.

This study conducts a systematic review using 452 academic and industry articles from an initial set of 60,899 records obtained by 3 databases from 2012 to 2020. The authors compare and contrast blockchains with existing legacy systems. The authors identify existing regulation, accounting standards, guidelines and potential amendments in under-explored areas such as taxation, accounting treatment of crypto-assets/liabilities and detailed auditing procedures. The study aims to highlight the trends, differences and gaps between academic and industry literature. The authors provide a behavioral, social, cultural, organizational, regulatory, ethical, accountability and managerial perspectives of blockchain adoption in accounting. Finally, the study develops two adoption frameworks.

The authors' study follows (Moher et al., 2009) and (Briner and Denyer, 2012) methodology to conduct the systematic review and the steps are mentioned below. The authors construct a final sample of 452 from a preliminary search of three multi-disciplinary databases from 2012 to 2020. First, the authors motivate the review and formulate the research questions. Second, the authors aggregate relevant literature from both industry and academia and implement quality assessments. Third, the authors analyze the literature and construct the final sample of articles. Fourth, the authors conducted textual analysis, keyword frequencies and identify gaps, trends and similarities between academic and industry literature and develop the authors' frameworks

The authors identify 3 (ABDC, B and A* ranked) journals as publishing top article numbers with the highest article count for 2017 with 96 articles in academia and 2019 for the industry with 21 articles. Second-highest publications for academia occur in 2018 with 77 followed by, whereas in the industry, publications occur in the year 2016 with 16 articles. Two co-authors appear most popular with 103 articles. Word clouds, a mind map and article theme counts are used to identify nine key research clusters: data management, financial applications, sustainability, accounting and auditing, business and industrial, education, governance, privacy/security and disruptive technology.

Systematic reviews can have selection biases mainly due to search and selection criteria distortions when constructing the final sample of articles. The authors address selection bias by refining our search keyword combinations by using different permutations and using keywords from articles already collected. The authors employ three databases and review the reference list of articles collected to add more articles that may have been missed into our sample. In addition, to avoid inconsistent coding of domains/themes and interpretations, the authors carefully review our domain identifications and all our analysis twice independently using two research assistants to obtain the same conclusions.

The authors' unique contributions include reviewing additional papers, differentiating between industry, academic articles, common trends and gaps in much scattered prior literature. The authors identify existing accounting standards, guidelines, limitations and possible amendments required in future for blockchain adoption in accounting in taxation, accounting treatment of crypto-assets/liabilities and detailed audit procedures. Blockchains are compared with legacy accounting technologies and two frameworks for adoption developed. The authors' results could impact the understanding of existing regulation, accounting standards, future amendments, areas requiring clarity and future collaborative research between academia and industry across multi-disciplines. Practical implications to academics, professional bodies, regulators and industry practitioners exist.

The authors' study identifies significant implications on organizations, environment, culture and society in general. The authors identify that social engagement projects may be easily initiated and implemented with decentralized accounting information systems. Transparency and efficiency would change organization culture, ways accountants and even employees interact with each other and community. Anonymity in blockchains can be used for criminal activities. Coding of negative social dynamics to smart contracts may persist. Transparency of personally identifiable information may place individuals at risk. Regulation and standards would need to identify equity, ethics in blockchains which notwithstanding energy consumption, and could enable environmental protection increasing societal sustainability.

To the authors' knowledge, this is the first study that compares academic and industry literature of 452 articles to identify gaps and similarities from 2012 to 2020 using three multi-disciplinary databases. The authors' study is the first study to in detail existing accounting standards, unclear areas, future amendments for International Financial Reporting Standards (IFRS) standards on taxation, financial reporting and all aspects of auditing procedures. The authors further categorize prior literature into these key areas and develop two frameworks (DAERPS and DAIS) that are linked to our review results and prior literature. The authors identify the impact of blockchain adoption on key stakeholders, regulation, society, culture, organization, accountability and ethics.

The purpose of this paper is to investigate the relationships between regulatory changes, returns on equity and stock market valuations for Canadian food and non‐food agribusinesses.

Two empirical approaches are employed. First, an event study is used to evaluate the impact of official regulatory announcements on the stock market valuations of selected Canadian agribusinesses. Next, an approach introduced by Mishra et al. using the Du Pont expansion is applied to investigate the effect of regulations on firms' accounting profits. Data on Canadian food and non‐food agribusinesses are collected from Bloomberg, Thompson One Banker and SEDAR.

The event study demonstrates that official regulatory announcement dates do not correspond with abnormal stock market returns for Canadian firms, while the Du Pont model yields mixed evidence with respect to their accounting profits.

This paper only considers publicly traded companies. As a result, survivorship bias may exist. Future research should include privately held and cooperative firms.

Food regulations can influence firm profits and shareholder wealth, so understanding how government actions influence agribusiness is important when considering the total costs of current and future food policy.

The interaction between policy and the financial performance of Canada's publicly traded agribusinesses is an under‐researched area and no studies have examined Canadian data. The results of this study are valuable to both policy makers and researchers.

This paper reviews and classifies research connecting supply chain risk management (SCRM) and information technology (IT) and derives a structured proposal for fruitful research directions.

The authors conducted a systematic literature review of the interplay of SCRM and IT, drawing from major journals in the relevant fields. These findings are enriched by experiences from a three-year international research project.

Current research focuses on the role of IT for risk reduction, rather than for risk identification, analysis and monitoring. While much research has investigated operational supply chain risk, fewer insights into disruption risk are available. There is little research on the role of IT in SCRM beyond its potential to enhance information sharing among supply chain partners. To address these gaps, the paper proposes a two-dimensional framework to categorize IT potential for SCRM according to the source and impact of disruption risk on physical supply chain flows, which suggests promising directions for future research.

The paper offers a systematic review to further our understanding of the relationship of SCRM and IT. In addition, it presents and discusses nine areas for further research aimed at mitigating the gaps identified at the intersection of SCRM and IT.