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Preparing the future: the roles of accounting in public and private pensions

In: Handbook of Accounting in Society

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  • Cameron Graham

Abstract

Pensions provide an income for the elderly after their retirement from income-producing labour. Yet pensions are not just about an individual preparing for their own future. They are also about preparing the future itself by constituting specific social and financial relations in the present. Pensions prepare an individual to serve a productive economic role in society, both in the future as a financially independent retiree and in the present as a citizen whose interests align with those of capital. Pension accounting plays a crucial role not only in supporting the economic goals of pension plans, but in institutionalizing a set of political relationships between the individual and wider society. This chapter examines a range of discursive roles played by pension accounting in society, to understand better how accounting shapes people, organizations and institutions to play their part in the production of wealth and the bearing of financial risk.

Suggested Citation

  • Cameron Graham, 2024. "Preparing the future: the roles of accounting in public and private pensions," Chapters, in: Hendrik Vollmer (ed.), Handbook of Accounting in Society, chapter 10, pages 141-154, Edward Elgar Publishing.
    • Handle: RePEc:elg:eechap:21501_10
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    File URL: https://www.elgaronline.com/doi/10.4337/9781803922003.00021
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