The purpose of this paper is to assess the extent to which pension accounting represents an enabling or emancipatory accounting. 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...

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...

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,...