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

Fingerprint

Pension scheme
Design methodology
Pensions
Defined benefit
Pension accounting
Factors

Keywords

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

Cite this

Smith, Julia ; Maclaren, Jade. / Some thoughts on the decline of pension schemes. In: Management Research Review. 2011 ; Vol. 34, No. 12. pp. 1296-1308.
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Some thoughts on the decline of pension schemes. / Smith, Julia; Maclaren, Jade.

In: Management Research Review, Vol. 34, No. 12, 2011, p. 1296-1308.

Research output: Contribution to journalArticle

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