Some thoughts on the decline of pension schemes

Julia Smith, Jade Maclaren

Research output: Contribution to journalArticle

1 Citation (Scopus)

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.
Original languageEnglish
Pages (from-to)1296-1308
Number of pages13
JournalManagement Research Review
Volume34
Issue number12
DOIs
Publication statusPublished - 2011

Keywords

  • pension schemes
  • pensions
  • defined benefit
  • defined contribution
  • financial management
  • pension accounting

Fingerprint Dive into the research topics of 'Some thoughts on the decline of pension schemes'. Together they form a unique fingerprint.

Cite this