Some thoughts on the decline of pension schemes

Julia Smith and Jade A. MacLaren

Management Research Review, 2011, vol. 34, issue 12, 1296-1308

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.

Keywords: Pensions; Financial management; Pensions accounting; Defined benefit; Defined contribution (search for similar items in EconPapers)
Date: 2011
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Persistent link: https://EconPapers.repec.org/RePEc:eme:mrrpps:v:34:y:2011:i:12:p:1296-1308

DOI: 10.1108/01409171111186414

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