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Some thoughts on the decline of pension schemes

Author

Listed:
  • Julia A. Smith
  • Jade A. MacLaren

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.

Suggested Citation

  • Julia A. Smith & Jade A. MacLaren, 2011. "Some thoughts on the decline of pension schemes," Management Research Review, Emerald Group Publishing Limited, vol. 34(12), pages 1296-1308, November.
    • Handle: RePEc:eme:mrrpps:v:34:y:2011:i:12:p:1296-1308
    DOI: 10.1108/01409171111186414
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