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Thesis Front Matter UNIVERSITY OF CALGARY Accounting for Pensions by Darlene Himick A THESIS SUBMITTED TO THE FACULTY OF GRADUATE STUDIES IN PARTIAL FULFILMENT OF THE REQUIREMENTS FOR THE DEGREE OF DOCTOR OF PHILOSOPHY HASKAYNE SCHOOL OF BUSINESS CALGARY, ALBERTA SEPTEMBER, 2010 © Darlene Himick 2010 Library and Archives Bibliothèque et Canada Archives Canada Published Heritage Direction du Branch Patrimoine de l’édition 395 Wellington Street 395, rue Wellington Ottawa ON K1A 0N4 Ottawa ON K1A 0N4 Canada Canada Your file Votre référence ISBN: 978-0-494-69499-2 Our file Notre référence ISBN: 978-0-494-69499-2 NOTICE: AVIS: The author has granted a non- L’auteur a accordé une licence non exclusive exclusive license allowing Library and permettant à la Bibliothèque et Archives Archives Canada to reproduce, Canada de reproduire, publier, archiver, publish, archive, preserve, conserve, sauvegarder, conserver, transmettre au public communicate to the public by par télécommunication ou par l’Internet, prêter, telecommunication or on the Internet, distribuer et vendre des thèses partout dans le loan, distribute and sell theses monde, à des fins commerciales ou autres, sur worldwide, for commercial or non- support microforme, papier, électronique et/ou commercial purposes, in microform, autres formats. paper, electronic and/or any other formats. The author retains copyright L’auteur conserve la propriété du droit d’auteur ownership and moral rights in this et des droits moraux qui protège cette thèse. Ni thesis. Neither the thesis nor la thèse ni des extraits substantiels de celle-ci substantial extracts from it may be ne doivent être imprimés ou autrement printed or otherwise reproduced reproduits sans son autorisation. without the author’s permission. In compliance with the Canadian Conformément à la loi canadienne sur la Privacy Act some supporting forms protection de la vie privée, quelques may have been removed from this formulaires secondaires ont été enlevés de thesis. cette thèse. While these forms may be included Bien que ces formulaires aient inclus dans in the document page count, their la pagination, il n’y aura aucun contenu removal does not represent any loss manquant. of content from the thesis. UNIVERSITY OF CALGARY FACULTY OF GRADUATE STUDIES The undersigned certify that they have read, and recommend to the Faculty of Graduate Studies for acceptance, a thesis entitled ―Accounting for Pensions‖ submitted by Darlene Himick, in partial fulfillment of the requirements for the degree of Doctor of Philosophy. Supervisor, Dr. Dean Neu, York University Dr. Jeff Everett, Haskayne School of Business Dr. Abu Shiraz Rahaman, Haskayne School of Business Dr. Ariel Ducey, Department of Sociology External Examiner: Dr. Yves Gendron, Laval University Date i Abstract This dissertation examines the role of accounting in three different settings in which the cost of pension plans were at issue. The first study investigated the role of accounting in Chile during the dramatic switch from a country-wide defined benefit system to a privatized defined contribution system. In an archival study, the role of accounting was highlighted to show that it played a part in both the basic functioning of the system, but also in helping the government of Augusto Pinochet in changing the Chilean society to introduce free market reforms. Without accounting to provide the mechanisms that enabled these reforms to work, the Pinochet regime would have had difficulty in institutionalizing itself as a legitimizing process. The second study traced a genealogical history of accounting for pension costs in the United States. Its aim was to reveal the influence of the actuarial profession on accounting‘s development in this area, as well as point to just how socially embedded the accounting for pension costs was in this early time. The third study was a case study of the field of pension ―governance‖, the processes grounded in legal notions of fiduciary obligations through which decisions about pension design must flow. Accounting‘s role in design takes place within this governance framework, thus the study‘s aim was to highlight the decision-making processes to provide context for thinking about how, and to what extent, accounting can influence pension strategy. ii iii Acknowledgements This thesis would have not been possible without the unqualified support of my supervisor, Dr. Dean Neu, and my supervisory team members, Dr. Jeff Everett and Dr. Abu Rahaman. They made the entire experience bearable and enjoyable. iv Dedication This dissertation is dedicated to my son, Jack who is still too young to know just how much he inspires me. v Table of Contents Approval Page ..................................................................................................................... ii Abstract ............................................................................................................................... ii Acknowledgements ............................................................................................................ iv Dedication ............................................................................................................................v Table of Contents ............................................................................................................... vi List of Tables ................................................................................................................... viii ACCOUNTING AND CHILEAN PENSION REFORM....................................................1 1. Introduction .................................................................................................................1 2. Theoretical framework .................................................................................................6 3. Background to the Chilean Political and Economic Circumstances at Reform ..........8 4. The Pension System‘s Role in the Institutionalization of Chile ................................12 4.1 Institutionalization and Modernization ...............................................................13 4.2 The AFP System .................................................................................................14 5. Accounting and financial techniques in the operation of the new system ................15 5. 1 Financial Incentives ...........................................................................................16 5.2 Accounting Records and Recordkeeping ...........................................................18 5.3 Monitoring and Auditing ....................................................................................19 5.3.1 Monitoring and Auditing Employers ........................................................19 5.3.2 Monitoring and Auditing AFPs ................................................................20 5.4 Investment Limits ...............................................................................................22 5.5 Rate of return calculations and performance indicators .....................................24 6. The system‘s role in broader objectives ....................................................................25 6.1 Privatisation Efforts ............................................................................................26 6.2 Development of Capital Markets ........................................................................30 6.3 Attempting to change mentalities .......................................................................31 6.3.1. Resistance within the regime ...................................................................33 6.3.2 Resistance by Labour ................................................................................34 6.3.3 Resistance within the pension system .......................................................36 7. Discussion ..................................................................................................................37 DISJOINTED ACCOUNTING: PENSIONS IN THE U.S. 1900-1960............................41 1. Introduction ................................................................................................................41 2. Analytical and Theoretical Framework – A Genealogy of Pension Accounting .....45 2.1 Accounting in Action .........................................................................................45 2.2 Foucault‘s Power-Knowledge ............................................................................48 2.3 Method and Data ................................................................................................52 3. The Institution of Industrial Pension Systems in the United States ...........................54 3.1 Accounting for Pensions – Early Ideas ..............................................................57 4. Necessary ingredients for pension accounting: the rise of actuarial science and a moral obligation .....................................................................................................58 vi 4.1 The entry of science: Privileging actuarial knowledge ......................................58 4.2 Imposing a moral and economic obligation on employers ................................66 4.3 Reporting for pensions – power relations and the move to accrual accounting ........................................................................................................73 4.4 The first two Accounting Research Bulletins .....................................................79 5. Epilogue .....................................................................................................................82
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