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Accounting for Pensions.

Himick, Darlene.

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Accounting for Pensions.

紀錄類型:	書目-語言資料,印刷品 : Monograph/item
正題名/作者:	Accounting for Pensions./
作者:	Himick, Darlene.
面頁冊數:	162 p.
附註:	Source: Dissertation Abstracts International, Volume: 72-03, Section: A, page: 0998.
Contained By:	Dissertation Abstracts International72-03A.
標題:	Business Administration, Accounting. -
電子資源:	http://pqdd.sinica.edu.tw/twdaoapp/servlet/advanced?query=NR69499
ISBN:	9780494694992

Accounting for Pensions.
Himick, Darlene.

Accounting for Pensions. - 162 p.

Source: Dissertation Abstracts International, Volume: 72-03, Section: A, page: 0998.

Thesis (Ph.D.)--University of Calgary (Canada), 2010.

This dissertation examines the role of accounting in three different settings in which the cost of pension plans were at issue. The first study investigated the role of accounting in Chile during the dramatic switch from a country-wide defined benefit system to a privatized defined contribution system. In an archival study, the role of accounting was highlighted to show that it played a part in both the basic functioning of the system, but also in helping the government of Augusto Pinochet in changing the Chilean society to introduce free market reforms. Without accounting to provide the mechanisms that enabled these reforms to work, the Pinochet regime would have had difficulty in institutionalizing itself as a legitimizing process.

ISBN: 9780494694992Subjects--Topical Terms:

1020666
Business Administration, Accounting.

Accounting for Pensions.
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520 $a This dissertation examines the role of accounting in three different settings in which the cost of pension plans were at issue. The first study investigated the role of accounting in Chile during the dramatic switch from a country-wide defined benefit system to a privatized defined contribution system. In an archival study, the role of accounting was highlighted to show that it played a part in both the basic functioning of the system, but also in helping the government of Augusto Pinochet in changing the Chilean society to introduce free market reforms. Without accounting to provide the mechanisms that enabled these reforms to work, the Pinochet regime would have had difficulty in institutionalizing itself as a legitimizing process.
520 $a The second study traced a genealogical history of accounting for pension costs in the United States. Its aim was to reveal the influence of the actuarial profession on accounting's development in this area, as well as point to just how socially embedded the accounting for pension costs was in this early time.
520 $a The third study was a case study of the field of pension "governance", the processes grounded in legal notions of fiduciary obligations through which decisions about pension design must flow. Accounting's role in design takes place within this governance framework, thus the study's aim was to highlight the decision-making processes to provide context for thinking about how, and to what extent, accounting can influence pension strategy.
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