Why do most individuals claim Social Security benefits before the full retirement age? Claiming early results in a substantial reduction pension income, yet many people as possible (age 62) or soon thereafter. We argue that by answering this question, we can make two additional contributions to literature. First, claiming is equivalent low demand for annuity, thus it offers unique context study...

Purpose – This paper’s purpose is to show how literary texts can be used as a source for gaining insights into social practices, including accounting. It aims to deepen our understanding of such social practices in their cultural, social, economic and political contexts by examining portrayals of business and accounting transactions and of reflections of social and economic concerns in two Germ...