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Some thoughts on the decline of pension schemes

Some thoughts on the decline of pension schemes Purpose – The purpose of this paper is to present a review which brings together the existing literature on the reasons for the decline in pension schemes. Design/methodology/approach – Adopting a positivist stance, where the reality of man as an adaptor, in a study of systems, processes and change is observed, the authors undertake a review of the existing literature on pensions and pension accounting. Findings – What is absent from the existing literature is a review of the extent to which both a variety and a combination of factors affect companies' decisions to close their defined benefit pension scheme. Originality/value – The paper provides an holistic overview of the diverse range of literature that addresses the decline in pension schemes. http://www.deepdyve.com/assets/images/DeepDyve-Logo-lg.png Management Research Review Emerald Publishing

Some thoughts on the decline of pension schemes

Julia A. Smith; Jade A. MacLaren
Management Research Review , Volume 34 (12): 13 – Nov 1, 2011
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13 pages

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Publisher
Emerald Publishing
Copyright
Copyright © 2011 Emerald Group Publishing Limited. All rights reserved.
ISSN
2040-8269
DOI
10.1108/01409171111186414
Publisher site
See Article on Publisher Site

Abstract

Purpose – The purpose of this paper is to present a review which brings together the existing literature on the reasons for the decline in pension schemes. Design/methodology/approach – Adopting a positivist stance, where the reality of man as an adaptor, in a study of systems, processes and change is observed, the authors undertake a review of the existing literature on pensions and pension accounting. Findings – What is absent from the existing literature is a review of the extent to which both a variety and a combination of factors affect companies' decisions to close their defined benefit pension scheme. Originality/value – The paper provides an holistic overview of the diverse range of literature that addresses the decline in pension schemes.

Journal

Management Research Review – Emerald Publishing

Published: Nov 1, 2011

Keywords: Pensions; Financial management; Pensions accounting; Defined benefit; Defined contribution

References

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