And they all lived happily ever after?: exploring the possibilities of mobilising the internet to promote a more enabling accounting for occupational pension schemes

Catriona Paisey, Nicholas J. Paisey

    Research output: Contribution to journalArticle

    Abstract

    The purpose of this paper is to assess the extent to which pension accounting represents an enabling or emancipatory accounting. Many countries are facing a so-called “pensions crisis” which is reflected in and arguably, to some extent at least, is precipitated by accounting. Occupational pensions in the UK are focused upon and their role in the pension crisis discussed. The enabling or emancipatory potential of the internet for accounting for occupational pension schemes is explored. The contents of the web sites of the 100 largest companies listed on the London Stock Exchange (FTSE 100) are examined in terms of the elements of an enabling accounting, as set out by Gallhofer and Haslam in 1997. Alternative forms of accounting for pensions, including accounts by trade unions and others, are also examined.

    Original languageEnglish
    JournalAccounting, Auditing and Accountability Journal
    DOIs
    Publication statusPublished - 1 Sep 2006

    Keywords

    • accounting information
    • pension funds

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