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Some thoughts on the decline of pension schemes

Julia A. Smith (University of Strathclyde Business School, Glasgow, UK)
Jade A. MacLaren (University of Strathclyde Business School, Glasgow, UK)

Management Research Review

ISSN: 2040-8269

Publication date: 1 November 2011

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

Citation

Smith, J.A. and MacLaren, J.A. (2011), "Some thoughts on the decline of pension schemes", Management Research Review, Vol. 34 No. 12, pp. 1296-1308. https://doi.org/10.1108/01409171111186414

Publisher

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Emerald Group Publishing Limited

Copyright © 2011, Emerald Group Publishing Limited