Thesis (Ph. D.)--University of Washington, 1990. / Vita. Includes bibliographical references (leaves [208]-212).

To explain and challenge the growing level of income inequality in organisations, this thesis collected and analysed corpora of texts about pay in UK universities from the press, remuneration committees and trade unions. Deploying the methodology of critical discourse analysis, it describes the contents of arguments as discourse types, interprets the reasoning behind arguments as genres of organisation theories and explains the common-sense assumptions ordering arguments as ideological values. Seeking answers, the analysis groups 30,038 data fragments into 74 first-order discourse types, 7 aggregate genres of organisation theories and 9 ideological values across three corpora of texts. Finding from the press suggested that actors drew upon the same set of organisation theories regardless of whether they were discursively challenging or defending the legitimacy of income inequality. This made it unfeasible to halt the level of income inequality because the underlying ideological values of competition, quantification and economic rationality only required the organisations to conform to unclear methodological processes. Thus, it is only possible to challenge the legitimacy of income inequality by proposing new members' resources, which objectified the exact contingencies for when it was appropriate. This insight lead to the creation of a new genre of organisation theory, which proposed paying employees relative to their comparative sacrifices. Findings from remuneration committees suggested that their members drew upon organisation theories to legitimise income inequality, which related to the ideological values of economic science, individualism and capitalistic hierarchy. However, how these ideological values constructed the legitimacy of their decisions lacked a substantiate rationality because the neoliberal model of capitalism was a source of legitimacy within itself. As such, the foundations of legitimacy were critiqued and a 2x2 matrix consisting of a process-outcome axis and pragmatic-moral axis was introduced. Applying this matrix to this corpus of text meant that none of these genres of organisation theories reasoned based on outcomes. Therefore, a new genre of organisation was proposed which focused on the income distribution shape for organisations. Findings from trade unions suggested that their representatives drew upon the same set of organisation theories to reinforce their own legitimacy in addition to interrogating the legitimacy of universities. These organisational theories were then related to the ideological values of performativity, exchange relations and freedom that hegemonically legitimised income inequality. Meanwhile, it was interpreted that trade unions relied on the neoliberal model of capitalism for their existence and were encouraging employees to participate in markets that only served the interests of employers. Therefore, a new members' resource was proposed, which conceptualised why sacrifice was a moral and pragmatic process for distributing pay to employees in comparison with other macro-economic frameworks. The findings from these three corpora of texts explained and challenged the social practices that were creating income inequality growth. Essentially, the ideological values of neoliberalism ordered discourse so that there was no reason to reduce the level of income inequality according to the dominate members' resources. Therefore, to change these social practices three new discourses were proposed which challenged the level of income inequality by illustrating the false consciousness embodied within their reasoning.

In modern market conditions, it is necessary to use economic indicators for planning and objective assessment of the enterprise, the creation and application of special funds. The main task for the effective development of the enterprise is to manage the formation of income, expenses and profits in the process of operating, investment and financial activities of the enterprise, which depend on the head and financial managers. Effective management is the correct construction of the enterprise organizational and methodological systems of information supply management process and the use of modern methods of analysis and control. For the stable operation of the enterprise, the correct distribution of income and expenses is necessary. Income and expenses are complex economic indicators, as each company wants to get more income, but at the same time to bear the lowest costs by saving money and increasing the efficiency of their use. In order to achieve the final result at the lowest cost, it is necessary to study the sources of income, but the main source of management are the costs and their adoption. As a result of the study of the history of the Russian accounting system, a scheme for the development of accounting accounts by income and expense categories has been developed, which allows users to disclose information in more detail for making management decisions. On the basis of analysis of accounting systems of the enterprises and regulatory documents developed recommendations for choice of tax system with the aim of optimizing the company and implemented the formation of the budgeting system with the aim of correlating the distribution of income and expenditures of the company. The directions of formation of compliance of accounting of income and expenses of the enterprise in order to reduce the erroneous entry of data in the financial statements. / В современных рыночных условиях необходимо применение экономических показателей для планирования и объективной оценки деятельности предприятия, создание и применение специальных фондов. Основной задачей для эффективного развития предприятия является управление формированием доходов, расходов и прибыли в процессе операционной, инвестиционной и финансовой деятельности предприятия, которые зависят от руководителя и финансовых менеджеров. Эффективное управление заключается в правильном построении на предприятии организационно-методических систем информационного снабжения процесса управления и использование современных методов анализа и контроля. Для стабильного функционирования предприятия необходимо верное распределения доходов и расходов. Доходы и расходы являются сложными экономическим показателями, так как каждое предприятие хочет получать больше доходов, но при этом нести наименьшие затраты, путем экономии в расходовании средств и увеличение эффективности их использовании. Для достижения конечного результата при наименьших затратах необходимо изучать источники получения доходов, но основным источником управления являются расходы и их принятие. В результате исследования истории российской учётной системы разработана схема развития счетов бухгалтерского учета по категориям доходов и расходов, позволяющая более подробно раскрывать информацию пользователям для принятия управленческих решений. На основе анализа учетной системы предприятий и нормативных документов разработаны рекомендации для выбора системы налогообложения с целью оптимизации расходов предприятия и осуществлено формирование системы бюджетирования с целью соотносимого распределения доходов и расходов предприятия. Разработаны направления формирования соответствия учета доходов и расходов предприятия с целью сокращения ошибочного занесения данных в бухгалтерскую отчетность.