| fullrecord |
[{"key": "dc.contributor.advisor", "value": "Sippola, Kari", "language": null, "element": "contributor", "qualifier": "advisor", "schema": "dc"}, {"key": "dc.contributor.author", "value": "K\u00e4rkk\u00e4inen, Laura", "language": null, "element": "contributor", "qualifier": "author", "schema": "dc"}, {"key": "dc.date.accessioned", "value": "2025-04-11T16:29:41Z", "language": null, "element": "date", "qualifier": "accessioned", "schema": "dc"}, {"key": "dc.date.available", "value": "2025-04-11T16:29:41Z", "language": null, "element": "date", "qualifier": "available", "schema": "dc"}, {"key": "dc.date.issued", "value": "2025", "language": null, "element": "date", "qualifier": "issued", "schema": "dc"}, {"key": "dc.identifier.uri", "value": "https://jyx.jyu.fi/handle/123456789/101400", "language": null, "element": "identifier", "qualifier": "uri", "schema": "dc"}, {"key": "dc.description.abstract", "value": "Vastuullisuuden ja kest\u00e4vyyden merkitys liiketoiminnassa on kasvanut merkitt\u00e4v\u00e4sti, mik\u00e4 heijastuu my\u00f6s laskentatoimen ammattilaisten eli controllereiden rooliin. Perinteisesti taloudelliseen raportointiin keskittyneet controllerit ovat uuden kest\u00e4vyysraportointidirektiivin CSRD:n my\u00f6t\u00e4 yh\u00e4 tiiviimmin mukana my\u00f6s yritysten kest\u00e4vyysraportoinnissa. T\u00e4m\u00e4 tutkimus tarkastelee, miten kest\u00e4vyysraportointi vaikuttaa controllerin rooliin. Tutkimuksen tavoitteena on selvitt\u00e4\u00e4, millaisia vaikutuksia kest\u00e4vyysraportoinnilla on controllerin rooliin, ty\u00f6teht\u00e4viin ja osaamistarpeisiin. Tutkimus toteutettiin laadullisena tutkimuksena, ja aineisto ker\u00e4ttiin haastattelemalla kuutta eri controlleria. Haastateltavat valittiin harkinnanvaraisesti heid\u00e4n asiantuntemuksensa perusteella, jotta saatiin syv\u00e4llinen k\u00e4sitys heid\u00e4n kokemuksistaan ja n\u00e4kemyksist\u00e4\u00e4n kest\u00e4vyysraportoinnista sek\u00e4 sen vaikutuksista controllerin rooliin. \nTutkimuksen tulokset osoittavat, ett\u00e4 controllereiden osallistuminen kest\u00e4vyysraportointiin on lis\u00e4\u00e4ntynyt CRSD:n my\u00f6t\u00e4, ja heid\u00e4n roolinsa on laajentunut perinteisest\u00e4 talousraportoinnista my\u00f6s kest\u00e4vyysraportointiin liittyviin teht\u00e4viin. Kuitenkin controllerin rooli kest\u00e4vyysraportoinnissa on viel\u00e4 kehittyv\u00e4, ja sen laajuus sek\u00e4 sis\u00e4lt\u00f6 vaihtelee organisaatiokohtaisesti. Muun muassa s\u00e4\u00e4ntely, yrityskulttuuri ja koulutus vaikuttavat siihen, kuinka aktiivisesti controller osallistuu kest\u00e4vyysraportointiin. \nTulevaisuudessa controllereiden odotetaan osallistuvan entist\u00e4 laajemmin kest\u00e4vyysraportointiin, erityisesti raportointivaatimusten ja s\u00e4\u00e4ntelyn kiristyess\u00e4. Heid\u00e4n roolinsa eiv\u00e4t rajoitu vain raportointiin, vaan heid\u00e4n odotetaan osallistuvan entist\u00e4 enemm\u00e4n kest\u00e4vyysraportoinnin kehitt\u00e4miseen, seurantaan, analysointiin ja strategiseen p\u00e4\u00e4t\u00f6ksentekoon, joka heijastuu my\u00f6s heid\u00e4n roolinsa osaamisvaatimuksiin.", "language": "fi", "element": "description", "qualifier": "abstract", "schema": "dc"}, {"key": "dc.description.provenance", "value": "Submitted by jyx lomake-julkaisija (jyx-julkaisija.group@korppi.jyu.fi) on 2025-04-11T16:29:40Z\nNo. of bitstreams: 0", "language": "en", "element": "description", "qualifier": "provenance", "schema": "dc"}, {"key": "dc.description.provenance", "value": "Made available in DSpace on 2025-04-11T16:29:41Z (GMT). No. of bitstreams: 0", "language": "en", "element": "description", "qualifier": "provenance", "schema": "dc"}, {"key": "dc.format.extent", "value": "74", "language": null, "element": "format", "qualifier": "extent", "schema": "dc"}, {"key": "dc.format.mimetype", "value": "application/pdf", "language": null, "element": "format", "qualifier": "mimetype", "schema": "dc"}, {"key": "dc.language.iso", "value": "fin", "language": null, "element": "language", "qualifier": "iso", "schema": "dc"}, {"key": "dc.rights", "value": "CC BY 4.0", "language": null, "element": "rights", "qualifier": null, "schema": "dc"}, {"key": "dc.title", "value": "Kest\u00e4vyysraportoinnin vaikutus controllerin rooliin", "language": null, "element": "title", "qualifier": null, "schema": "dc"}, {"key": "dc.type", "value": "master thesis", "language": null, "element": "type", "qualifier": null, "schema": "dc"}, {"key": "dc.identifier.urn", "value": "URN:NBN:fi:jyu-202504113228", "language": null, "element": "identifier", "qualifier": "urn", "schema": "dc"}, {"key": "dc.contributor.faculty", "value": "Jyv\u00e4skyl\u00e4n yliopiston kauppakorkeakoulu", "language": "fi", "element": "contributor", "qualifier": "faculty", "schema": "dc"}, {"key": "dc.contributor.faculty", "value": "Jyv\u00e4skyl\u00e4 University School of Business and Economics", "language": "en", "element": "contributor", "qualifier": "faculty", "schema": "dc"}, {"key": "dc.contributor.organization", "value": "Jyv\u00e4skyl\u00e4n yliopisto", "language": "fi", "element": "contributor", "qualifier": "organization", "schema": "dc"}, {"key": "dc.contributor.organization", "value": "University of Jyv\u00e4skyl\u00e4", "language": "en", "element": "contributor", "qualifier": "organization", "schema": "dc"}, {"key": "dc.subject.discipline", "value": "Laskentatoimi ja yritysrahoitus", "language": "fi", "element": "subject", "qualifier": "discipline", "schema": "dc"}, {"key": "dc.subject.discipline", "value": "Accounting and Corporate Finance", "language": "en", "element": "subject", "qualifier": "discipline", "schema": "dc"}, {"key": "dc.type.coar", "value": "http://purl.org/coar/resource_type/c_bdcc", "language": null, "element": "type", "qualifier": "coar", "schema": "dc"}, {"key": "dc.rights.copyright", "value": "\u00a9 The Author(s)", "language": null, "element": "rights", "qualifier": "copyright", "schema": "dc"}, {"key": "dc.rights.accesslevel", "value": "openAccess", "language": null, "element": "rights", "qualifier": "accesslevel", "schema": "dc"}, {"key": "dc.type.publication", "value": "masterThesis", "language": null, "element": "type", "qualifier": "publication", "schema": "dc"}, {"key": "dc.format.content", "value": "fulltext", "language": null, "element": "format", "qualifier": "content", "schema": "dc"}, {"key": "dc.rights.url", "value": "https://creativecommons.org/licenses/by/4.0/", "language": null, "element": "rights", "qualifier": "url", "schema": "dc"}, {"key": "dc.description.accessibilityfeature", "value": "unknown accessibility", "language": "en", "element": "description", "qualifier": "accessibilityfeature", "schema": "dc"}, {"key": "dc.description.accessibilityfeature", "value": "ei tietoa saavutettavuudesta", "language": "fi", "element": "description", "qualifier": "accessibilityfeature", "schema": "dc"}]
|