Some thoughts on the decline of pension schemes

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Management Research Review

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Document Information:
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
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.