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dc.contributor.authorMaloney, Maureen
dc.contributor.authorMcCarthy, Alma
dc.date.accessioned2018-06-05T11:17:27Z
dc.date.available2018-06-05T11:17:27Z
dc.date.issued2017-12-29
dc.identifier.citationMaloney, M., & McCarthy, A. (2017). Pension provision by small employers in Ireland: an analysis of Personal Retirement Savings Account (PRSA) using bounded rationality theory, The Irish Journal of Management, 36(3), 172-188. doi: https://doi.org/10.1515/ijm-2017-0018en_IE
dc.identifier.issn2451-2834
dc.identifier.urihttp://hdl.handle.net/10379/7394
dc.description.abstractThis paper applies a model of bounded rationality to study small employer pension provision decision-making in Ireland. PRSA pension products were intended to provide inexpensive, flexible pension options, particularly targeted towards small enterprises. Ten years after their introduction, evidence suggests that the PRSA pension product had little impact on pension coverage in Ireland and the employees of small organisations are the least likely to be members of pension schemes. Drawing on the theory of bounded rationality and a review of the legislative and institutional context within which small employers in Ireland make pension provision decisions, this paper presents a small employer pension decision making model based on the work of Simon (1983). A range of propositions are set out for empirical research to examine small employer pension provision practices relating to whether they have a tendency to organise rather than sponsor PRSAs for their employees. The implications for theory, research and policy are explained.en_IE
dc.formatapplication/pdfen_IE
dc.language.isoenen_IE
dc.publisherSciendo De Gruyteren_IE
dc.relation.ispartofThe Irish Journal Of Managementen
dc.subjectPensionen_IE
dc.subjectBounded rationalityen_IE
dc.subjectPRSAsen_IE
dc.subjectSmall businessen_IE
dc.titlePension provision by small employers in Ireland: an analysis of Personal Retirement Savings Account (PRSA) using bounded rationality theoryen_IE
dc.typeArticleen_IE
dc.date.updated2016-10-13T11:35:53Z
dc.identifier.doi10.1515/ijm-2017-0018
dc.local.publishedsourcehttps://doi.org/10.1515/ijm-2017-0018en_IE
dc.description.peer-reviewedpeer-reviewed
dc.internal.rssid11528613
dc.local.contactMaureen Maloney, Dept. Of Management, Top Floor, St. Anthony'S, Nui Galway. 3922 Email: maureen.maloney@nuigalway.ie
dc.local.copyrightcheckedYes
dc.local.versionACCEPTED
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