Previously published as: Management Research News
Online from: 2010
Subject Area: Management Science/Management Studies
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|Title:||Some thoughts on the decline of pension schemes|
|Author(s):||Julia A. Smith, (University of Strathclyde Business School, Glasgow, UK), Jade A. MacLaren, (University of Strathclyde Business School, Glasgow, UK)|
|Citation:||Julia A. Smith, Jade A. MacLaren, (2011) "Some thoughts on the decline of pension schemes", Management Research Review, Vol. 34 Iss: 12, pp.1296 - 1308|
|Keywords:||Defined benefit, Defined contribution, Financial management, Pensions, Pensions accounting|
|Article type:||Literature review|
|DOI:||10.1108/01409171111186414 (Permanent URL)|
|Publisher:||Emerald Group Publishing Limited|
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.
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