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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