dc.contributor.advisor | Pfeiffer, Ray | |
dc.contributor.author | Morris, Hannah | |
dc.date | 2013-05-03 | |
dc.date.accessioned | 2015-01-07T18:42:37Z | |
dc.date.available | 2015-01-07T18:42:37Z | |
dc.date.issued | 2013 | |
dc.identifier | 36 | en_US |
dc.identifier.uri | https://repository.tcu.edu/handle/116099117/7246 | |
dc.description.abstract | This study focused on the effects of the trending switch from defined benefit to defined contribution pension plans. Specifically, I examined how the pension switch affects employers and employees and how the actions of employers making the pension switch measure up against pre-existing ethical theories. Based on my research of current academic articles and existing theories, I developed three propositions relating to pension switch. In the paper, I describe positive and negative aspects of both types of pensions and explain how the switch from DC to DB negatively affects both employers and employees. In addition, I describe how workforce succession can be disrupted as a result of the pension switch and how it may decrease employee motivation, using motivational theories as support. All three propositions are supported with academic research and pre-existing theories. Implications for companies with pension plans are discussed. | |
dc.title | The Ethics of the Pension Switch: The Effects of the Change from Defined Benefit to Defined Contribution Pension Plans | |
etd.degree.department | Accounting | |
local.college | Neeley School of Business | |
local.college | John V. Roach Honors College | |
local.department | Accounting | |