Smith, Julia and Maclaren, Jade (2011) Some thoughts on the decline of pension schemes. Management Research Review, 34 (12). 1296 - 1308.
Full text not available in this repository. (Request a copy from the Strathclyde author)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 |
| 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: | 09 May 2012 14:37 |
| URI: | http://strathprints.strath.ac.uk/id/eprint/39633 |
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