...Cameron Graham; Darlene Himick Purpose The purpose of this paper is to shed light on accounting's role in bringing about a pension reform project in Chile under the authoritarian regime of Augusto Pinochet. The paper aims to reveal the specific role that the pension reform played in the regime's...

...Sonja Gallhofer; Jim Haslam; Catriona Paisey; Nicholas J. Paisey 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...

... or mobilisations of the state. The UK pensions crisis [1] highlighted by Paisey and Paisey (2006) is best seen as a failure of neoliberalism to deliver promised equality and freedom. It is rooted in gross inequalities in the distribution of income and wealth and the politics of class, gender and race...

.../methodology/approach Discusses the location of the internet within the politics of neoliberalism, with particular reference to the pensions crisis. Findings Accepts that the internet's use depends upon its social context and agrees that the internet is a communicative device that has the potential...

...Paul Klumpes Examines the financial accountability implications arising from the adoption of accrual‐based accounting principles by Australia’s largest public sector employee pension fund manager, the State Authorities Superannuation Board of the Australian State of New South Wales (SASB), during...