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 … archival research showing accounting in its relation to broader structural and institutional structures, to present an …

Social Security privatization, in any form, will only highlight the problems that individuals face when left on their …

solidarity (Chile). Several countries that privatized their pensions have introduced parametric reforms (Colombia, Costa Rica …In 1980-2005, 11 Latin American countries (out of a total of 20) implemented structural reforms ("privatization") in …

Definitions can matter, and Don Fullerton and Michael Geruso argue that proponents of social security privatization … mean a host of different things by "privatization." They point out that many of the gains from privatization seen by … economists like Martin Feldstein and Laurence Kotlikoff owe to only a few aspects of privatization. …