دانلود مقاله انگلیسی رایگان:چشم انداز بازنشستگی انگلستان - نقد نقش حسابداران و فناوری های حسابداری در درمان ریسک های اجتماعی و اجتماعی - 2021
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  • The UK pensions landscape – A critique of the role of accountants and accounting technologies in the treatment of social and societal risks The UK pensions landscape – A critique of the role of accountants and accounting technologies in the treatment of social and societal risks
    The UK pensions landscape – A critique of the role of accountants and accounting technologies in the treatment of social and societal risks

    سال انتشار:

    2021


    عنوان انگلیسی مقاله:

    The UK pensions landscape – A critique of the role of accountants and accounting technologies in the treatment of social and societal risks


    ترجمه فارسی عنوان مقاله:

    چشم انداز بازنشستگی انگلستان - نقد نقش حسابداران و فناوری های حسابداری در درمان ریسک های اجتماعی و اجتماعی


    منبع:

    ScienceDirect- Elsevier- Critical Perspectives on Accounting, 75 (2021) 102091: doi:10:1016/j:cpa:2019:06:005


    نویسنده:

    Gabriel B. Kaifala


    چکیده انگلیسی:

    The well-being of older people in society depends in part on their having sufficient financial resources to provide for their everyday needs, and to enable them to maintain their health and relationships. Pensions are therefore directly implicated in the wellbeing of older members of the population and hence are a potential source of significant social and societal risks. This paper critiques the role of accountants and accounting technologies in the treatment of the social and societal risks inherent in the UK occupational pensions’ landscape in relation to four characteristics of pensions’ security, namely that pensions should be predictable, stable, long-lasting and comprehensive. The UK pensions’ landscape has undergone rapid and fundamental change in recent years. A range of examples drawn from state, public and private sector occupational schemes are discussed. Across all sectors, while some people have gained, others have lost valuable pension benefits. In occupational schemes, employer costs have been reduced and pension liabilities have been de-risked, usually involving risk sharing with employees or risk shifting towards employees. The role played by accountants and other business advisers in quantifying, analysing and mitigating this work is critiqued. The rhetoric of de-risking, security and enablement inherent in the various pension changes, where the reality is often different, is examined and implications for social and societal risk explored.
    keywords: ریسک اجتماعی و اجتماعی | ریسک | تغییر ریسک | حقوق بازنشستگی دولتی | طرح های بازنشستگی شغلی | Social and societal risk | De-risking | Risk shifting | State pensions | Occupational pension schemes


    سطح: متوسط
    تعداد صفحات فایل pdf انگلیسی: 24
    حجم فایل: 929 کیلوبایت

    قیمت: رایگان


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