e-journal

And they all lived happily ever after?

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Purpose – The purpose of this paper is to assess the extent to which pension accounting represents
an enabling or emancipatory accounting.
Design/methodology/approach – 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.
Findings – The full possibilities of the internet have not yet been mobilised in respect of accounting
for occupational pension schemes and companies’ actions appear to be driven by the hegemony of the
market rather than a concern for the social wellbeing of pensioners. A number of inequalities are
evident.
Research limitations/implications – The majority of UK employees have no occupational
pension. The paper therefore only addresses one aspect of the pension crisis.
Practical implications – Suggests how corporate web sites could be improved through the
provision of dedicated pensions sections and increased pensions’ disclosures. Argues that alternative
accounts provided by trade unions, organisations associated with the elderly and others are required
to provide counter accounts. Calls for more education about the importance of saving from an early
age.
Originality/value – Applies elements of an enabling accounting to a specific accounting problem,
accounting for pensions.

Keywords Internet, Pensions, Pension funds, Accounting information, Social responsibility, Education

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Informasi Detail

Judul Seri

Accounting, Auditing & Accountability Journal

No. Panggil

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Penerbit

: Emerald Group., 2006

Deskripsi Fisik

Accounting, Auditing & Accountability Journal Vol. 19 No. 5, 2006 pp. 719-758

Bahasa

English

ISBN/ISSN

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Klasifikasi

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Tipe Isi

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Tipe Media

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Tipe Pembawa

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Edisi

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Subjek

AKUNTANSI

Info Detail Spesifik

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Pernyataan Tanggungjawab

Asmawati/Syahrial

Versi lain/terkait

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