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[{"key": "dc.contributor.advisor", "value": "M\u00e4tt\u00f6, Toni", "language": null, "element": "contributor", "schema": "dc", "qualifier": "advisor"}, {"key": "dc.contributor.author", "value": "H\u00f6yhty\u00e4, Jaakko", "language": null, "element": "contributor", "schema": "dc", "qualifier": "author"}, {"key": "dc.date.accessioned", "value": "2025-06-06T18:25:59Z", "language": null, "element": "date", "schema": "dc", "qualifier": "accessioned"}, {"key": "dc.date.available", "value": "2025-06-06T18:25:59Z", "language": null, "element": "date", "schema": "dc", "qualifier": "available"}, {"key": "dc.date.issued", "value": "2025", "language": null, "element": "date", "schema": "dc", "qualifier": "issued"}, {"key": "dc.identifier.uri", "value": "https://jyx.jyu.fi/handle/123456789/103202", "language": null, "element": "identifier", "schema": "dc", "qualifier": "uri"}, {"key": "dc.description.abstract", "value": "Jokaisen yrityksen t\u00e4ytyy huolehtia kirjanpidosta yhti\u00f6n laillisten velvottei-den t\u00e4ytt\u00e4miseksi. Useimmiten yritykset ulkoistavat kirjanpidon tilitoimistol-le, sill\u00e4 kirjanpito vaatii asiantuntijuutta. T\u00e4ss\u00e4 tutkielmassa perehdyt\u00e4\u00e4n tek-nologisen kehityksen aiheuttaman kirjanpit\u00e4j\u00e4n ty\u00f6n kuvan muutoksen tarkas-teluun pk-yrityskent\u00e4ll\u00e4. Tutkimuksen avulla pyrit\u00e4\u00e4n selvitt\u00e4m\u00e4\u00e4n, miten ty\u00f6 on muuttunut ja miten ammattilaiset itse kokevat muutoksen.\n Aiemmat tutkimukset ovat osoittaneet, ett\u00e4 teknologia on muuttanut kirjanpit\u00e4j\u00e4n ty\u00f6t\u00e4 huomattavasti. Muutosta on tuonut etenkin kirjanpidon automaatio, teko\u00e4ly ja tilitoimistojen tarve p\u00e4\u00e4tt\u00e4\u00e4, mit\u00e4 automaation vapaut-tamalla ty\u00f6ajalla tehd\u00e4\u00e4n. Aiemmissa tutkimuksissa kirjanpit\u00e4j\u00e4n ty\u00f6n kuvan muutoksessa on noussut usein esille pelko, ett\u00e4 teko\u00e4ly aiheuttaisi jopa mas-saty\u00f6tt\u00f6myytt\u00e4. Suoranaisesti pk-sektorille tutkimusta ei kuitenkaan ole viel\u00e4 tehty.\n Tutkimuksen aineisto ker\u00e4ttiin puolistrukturoiduin teemahaastatteluin viidelt\u00e4 kokeneelta kirjanpit\u00e4j\u00e4lt\u00e4, jotka kaikki tekiv\u00e4t kirjanpitoja vain pk-sektorin yrityksiin. Aineisto analysoitiin teoriapohjaisella sis\u00e4ll\u00f6nanalyysill\u00e4 hy\u00f6dynt\u00e4en teemoittelua.\n Tutkimustuloksena todettiin pk-sektorilla toimivan kirjanpit\u00e4j\u00e4n ty\u00f6n muuttuneen rutiinity\u00f6st\u00e4 asiantuntijaty\u00f6ksi. Ty\u00f6n kuvan muutos on osittain lis\u00e4nnyt ty\u00f6n mielekkyytt\u00e4, mutta asiantuntijat kokivat teknologisen muutok-sen olevan eritt\u00e4in nopeaa ja muutoksen nopeus koettiin stressaavana. Haasta-teltavat eiv\u00e4t pel\u00e4nneet ty\u00f6n tulevaisuuden puolesta, vaan heid\u00e4n mielest\u00e4\u00e4n tulevaisuuden kirjanpit\u00e4jien tulee omata erinomaiset teknologiset taidot ja heid\u00e4n pit\u00e4\u00e4 olla valmiita sopeutumaan ty\u00f6n muutokseen.", "language": "fi", "element": "description", "schema": "dc", "qualifier": "abstract"}, {"key": "dc.description.provenance", "value": "Submitted by jyx lomake-julkaisija (jyx-julkaisija.group@korppi.jyu.fi) on 2025-06-06T18:25:59Z\nNo. of bitstreams: 0", "language": "en", "element": "description", "schema": "dc", "qualifier": "provenance"}, {"key": "dc.description.provenance", "value": "Made available in DSpace on 2025-06-06T18:25:59Z (GMT). No. of bitstreams: 0", "language": "en", "element": "description", "schema": "dc", "qualifier": "provenance"}, {"key": "dc.format.extent", "value": "52", "language": null, "element": "format", "schema": "dc", "qualifier": "extent"}, {"key": "dc.format.mimetype", "value": "application/pdf", "language": null, "element": "format", "schema": "dc", "qualifier": "mimetype"}, {"key": "dc.language.iso", "value": "fin", "language": null, "element": "language", "schema": "dc", "qualifier": "iso"}, {"key": "dc.rights", "value": "CC BY 4.0", "language": null, "element": "rights", "schema": "dc", "qualifier": null}, {"key": "dc.title", "value": "Teknologisen kehityksen aiheuttama kirjanpit\u00e4j\u00e4n ty\u00f6n kuvan muutos pk-yrityskent\u00e4ll\u00e4", "language": null, "element": "title", "schema": "dc", "qualifier": null}, {"key": "dc.type", "value": "master thesis", "language": null, "element": "type", "schema": "dc", "qualifier": null}, {"key": "dc.identifier.urn", "value": "URN:NBN:fi:jyu-202506065006", "language": null, "element": "identifier", "schema": "dc", "qualifier": "urn"}, {"key": "dc.contributor.faculty", "value": "Jyv\u00e4skyl\u00e4n yliopiston kauppakorkeakoulu", "language": "fi", "element": "contributor", "schema": "dc", "qualifier": "faculty"}, {"key": "dc.contributor.faculty", "value": "Jyv\u00e4skyl\u00e4 University School of Business and Economics", "language": "en", "element": "contributor", "schema": "dc", "qualifier": "faculty"}, {"key": "dc.contributor.organization", "value": "Jyv\u00e4skyl\u00e4n yliopisto", "language": "fi", "element": "contributor", "schema": "dc", "qualifier": "organization"}, {"key": "dc.contributor.organization", "value": "University of Jyv\u00e4skyl\u00e4", "language": "en", "element": "contributor", "schema": "dc", "qualifier": "organization"}, {"key": "dc.subject.discipline", "value": "Laskentatoimi ja yritysrahoitus", "language": "fi", "element": "subject", "schema": "dc", "qualifier": "discipline"}, {"key": "dc.subject.discipline", "value": "Accounting and Corporate Finance", "language": "en", "element": "subject", "schema": "dc", "qualifier": "discipline"}, {"key": "dc.type.coar", "value": "http://purl.org/coar/resource_type/c_bdcc", "language": null, "element": "type", "schema": "dc", "qualifier": "coar"}, {"key": "dc.rights.copyright", "value": "\u00a9 The Author(s)", "language": null, "element": "rights", "schema": "dc", "qualifier": "copyright"}, {"key": "dc.rights.accesslevel", "value": "openAccess", "language": null, "element": "rights", "schema": "dc", "qualifier": "accesslevel"}, {"key": "dc.type.publication", "value": "masterThesis", "language": null, "element": "type", "schema": "dc", "qualifier": "publication"}, {"key": "dc.format.content", "value": "fulltext", "language": null, "element": "format", "schema": "dc", "qualifier": "content"}, {"key": "dc.rights.url", "value": "https://creativecommons.org/licenses/by/4.0/", "language": null, "element": "rights", "schema": "dc", "qualifier": "url"}, {"key": "dc.description.accessibilityfeature", "value": "ei tietoa saavutettavuudesta", "language": "fi", "element": "description", "schema": "dc", "qualifier": "accessibilityfeature"}, {"key": "dc.description.accessibilityfeature", "value": "unknown accessibility", "language": "en", "element": "description", "schema": "dc", "qualifier": "accessibilityfeature"}]
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