Some thoughts on the decline of pension schemes

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Smith, Julia and Maclaren, Jade (2011) Some thoughts on the decline of pension schemes. Management Research Review, 34 (12). pp. 1296-1308. (https://doi.org/10.1108/01409171111186414)

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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.

ORCID iDs

Smith, Julia ORCID logoORCID: https://orcid.org/0000-0002-6186-1723 and Maclaren, Jade;
CORE (COnnecting REpositories)