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Some thoughts on the decline of pension schemes

Smith, Julia and Maclaren, Jade (2011) Some thoughts on the decline of pension schemes. Management Research Review, 34 (12). pp. 1296-1308.

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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.

Item type: Article
ID code: 39633
Keywords: pension schemes, pensions, defined benefit, defined contribution, financial management, pension accounting, Management. Industrial Management, Accounting, Business, Management and Accounting(all)
Subjects: Social Sciences > Industries. Land use. Labor > Management. Industrial Management
Social Sciences > Commerce > Accounting
Department: Strathclyde Business School > Accounting and Finance
Related URLs:
Depositing user: Pure Administrator
Date Deposited: 09 May 2012 14:37
Last modified: 24 Apr 2014 17:01
URI: http://strathprints.strath.ac.uk/id/eprint/39633

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