IDEAS home Printed from https://ideas.repec.org/a/ers/journl/vxxivy2021ispecial5p758-771.html
   My bibliography  Save this article

A Change in Management Perspective on the Implementation of the Employee Capital Plans in Poland

Author

Listed:
  • Marek Szczepanski
  • Krzysztof Kolodziejczyk

Abstract

Purpose: The purpose of this paper is to demonstrate how a change management perspective contributes new understandings about the Employee Capital Plans (PPK) implementation processes in Poland, especially their efficiency measured by participation of the employees. Design/Methodology/Approach: For the research, methods of critical literature analysis, statistical methods, as well as description and explanation methods have been used. Findings: In financial terms, the PPK program turned out to be very beneficial for its participants in the analyzed period. However, contrary to the assumptions of change leaders, it has not been universal so far and covered slightly more than 25% of those eligible to participate. The attitude of employers related to the introduction of the PPK in their workplace remains crucial. Practical Implications: Bad experience related to the reduction and expected liquidation of OFE (second, funded pillar of the public pension system) exacerbated the problem of the lack of trust in the Polish pension system. A cross-party agreement on retirement security should be built so that citizens regain faith in the state and its institutions. Orginality/Value: The implementation of a new company pension scheme can be explored from various aspects. Most often, analyzes are conducted from the perspective of pension economics (the impact of a new pension scheme on the level of financial security of elderly people and on the increase of savings in national economy). The added value of the article is the assessment of the Employee Pension Plans implementation as a change management process.

Suggested Citation

  • Marek Szczepanski & Krzysztof Kolodziejczyk, 2021. "A Change in Management Perspective on the Implementation of the Employee Capital Plans in Poland," European Research Studies Journal, European Research Studies Journal, vol. 0(Special 5), pages 758-771.
    • Handle: RePEc:ers:journl:v:xxiv:y:2021:i:special5:p:758-771
    as

    Download full text from publisher

    File URL: https://ersj.eu/journal/2764/download
    Download Restriction: no
    ---><---

    References listed on IDEAS

    as
    1. Mark Christensen, 2005. "The 'third hand': Private sector consultants in public sector accounting change," European Accounting Review, Taylor & Francis Journals, vol. 14(3), pages 447-474.
    2. Joris Van der Voet & Ben S. Kuipers & Sandra Groeneveld, 2016. "Implementing Change in Public Organizations: The relationship between leadership and affective commitment to change in a public sector context," Public Management Review, Taylor & Francis Journals, vol. 18(6), pages 842-865, July.
    Full references (including those not matched with items on IDEAS)

    Most related items

    These are the items that most often cite the same works as this one and are cited by the same works as this one.
    1. Mark Christensen, 2007. "What We Might Know (But Aren't Sure) About Public-Sector Accrual Accounting," Australian Accounting Review, CPA Australia, vol. 17(41), pages 51-65, March.
    2. Filstad, Cathrine & Olsen, Trude Høgvold & Karp, Tom, 2021. "Constructing managerial manoeuvring space in contradictory contexts," European Management Journal, Elsevier, vol. 39(4), pages 467-475.
    3. Louise Kl00t, 2006. "Budget Reporting in Local Government: Problem or Solution?," Australian Accounting Review, CPA Australia, vol. 16(40), pages 72-81, November.
    4. Allan Barton, 2009. "The Use and Abuse of Accounting in the Public Sector Financial Management Reform Program in Australia," Abacus, Accounting Foundation, University of Sydney, vol. 45(2), pages 221-248, June.
    5. Everett, Jeff & Neu, Dean & Rahaman, Abu Shiraz, 2007. "Accounting and the global fight against corruption," Accounting, Organizations and Society, Elsevier, vol. 32(6), pages 513-542, August.
    6. Corina Cristiana NASTACA, 2020. "Leadership And Resilience In Romanian Public Administration From County Level," REVISTA ADMINISTRATIE SI MANAGEMENT PUBLIC, Faculty of Administration and Public Management, Academy of Economic Studies, Bucharest, Romania, vol. 2020(34), pages 78-96, June.
    7. Jupe, Robert & Funnell, Warwick, 2015. "Neoliberalism, consultants and the privatisation of public policy formulation: The case of Britain's rail industry," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 29(C), pages 65-85.
    8. Genevieve Graaf & Evelyn Hengeveld-Bidmon & Sarah Carnochan & Marianna Salomone & Michael J. Austin, 2019. "Change Communication in Public Sector Cutback Management," Public Organization Review, Springer, vol. 19(4), pages 453-472, December.
    9. Annika Härenstam & Anders Pousette & Erik Berntson, 2022. "Improving organizational and working conditions for managers in the Swedish public sector: A conceptual model and evaluation of interventions," Economic and Industrial Democracy, Department of Economic History, Uppsala University, Sweden, vol. 43(1), pages 72-97, February.
    10. Tri Widarmanti & Arif Partono Prasetio & Bachruddin Saleh Luturlean, 2021. "The Role of Employees Job Satisfaction in the Relationship between Transformational Leadership and Affective Commitment at Roof-Tile Manufacturing Company," International Journal of Human Resource Studies, Macrothink Institute, vol. 11(1), pages 306319-3063, December.
    11. Pg Siti Rozaidah Pg Hj Idris, 2021. "Cultural Values and Its Influence on the Enactment of Leadership in Public Sector Organisations: A Case Research in Brunei," International Journal of Asian Business and Information Management (IJABIM), IGI Global, vol. 12(4), pages 1-19, October.
    12. Mona Jami Pour & Mahnaz Hosseinzadeh, 2021. "An integrated framework of change management for social CRM implementation," Information Systems and e-Business Management, Springer, vol. 19(1), pages 43-75, March.
    13. Ilaria Mariani & Irene Bianchi, 2023. "Conceptualising Digital Transformation in Cities: A Multi-Dimensional Framework for the Analysis of Public Sector Innovation," Sustainability, MDPI, vol. 15(11), pages 1-22, May.
    14. Vincenzo Sforza & Pietro Marigonda & Bruno Bernardi & Alberto Domenicali, 2019. "L?impiego del controllo di gestione negli atenei: i risultati di un?indagine AssoController," MANAGEMENT CONTROL, FrancoAngeli Editore, vol. 2019(3), pages 99-122.
    15. Lei Mee Thien, 2019. "Distributive Leadership Functions, Readiness for Change, and Teachers’ Affective Commitment to Change: A Partial Least Squares Analysis," SAGE Open, , vol. 9(2), pages 21582440198, April.
    16. Neale J. Slack & Gurmeet Singh & Jashwini Narayan & Shavneet Sharma, 2020. "Servant Leadership in the Public Sector: Employee Perspective," Public Organization Review, Springer, vol. 20(4), pages 631-646, December.
    17. Elisa Villani & Christian Lechner, 2021. "How to acquire legitimacy and become a player in a regional innovation ecosystem? The case of a young university," The Journal of Technology Transfer, Springer, vol. 46(4), pages 1017-1045, August.
    18. P. Windels & J. Christiaens, 2007. "The Adoption Of Accrual Accounting In Flemish Public Centres For Social Welfare: Examining The Importance Of Agents Of Change," Working Papers of Faculty of Economics and Business Administration, Ghent University, Belgium 07/451, Ghent University, Faculty of Economics and Business Administration.
    19. Juan Pablo Araya-Orellana, 2022. "Assessment of the Leadership Styles in Public Organizations: an Analysis of Public Employees Perception," Public Organization Review, Springer, vol. 22(1), pages 99-116, March.
    20. Himick, Darlene & Brivot, Marion, 2018. "Carriers of ideas in accounting standard-setting and financialization: The role of epistemic communities," Accounting, Organizations and Society, Elsevier, vol. 66(C), pages 29-44.

    More about this item

    Keywords

    Pension systems; occupational pension schemes; change management; automatic enrolment; behavioral incentives; pension savings.;
    All these keywords.

    JEL classification:

    • J26 - Labor and Demographic Economics - - Demand and Supply of Labor - - - Retirement; Retirement Policies
    • J82 - Labor and Demographic Economics - - Labor Standards - - - Labor Force Composition

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:ers:journl:v:xxiv:y:2021:i:special5:p:758-771. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    If CitEc recognized a bibliographic reference but did not link an item in RePEc to it, you can help with this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Marios Agiomavritis (email available below). General contact details of provider: https://ersj.eu/ .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.