...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...

.../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...

.... Redistribution of wealth is the key to the provision of adequate pensions, thereby solving the “crisis”, but is generally off the neoliberalist agenda. Skewed tax policies have deepened the pensions crisis. Since 1979, the UK government has shifted taxes away from capital [10] and wealthy [11] to consumption...

...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...

...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...