| fullrecord |
[{"key": "dc.contributor.advisor", "value": "J\u00e4rvenp\u00e4\u00e4, Marko", "language": null, "element": "contributor", "qualifier": "advisor", "schema": "dc"}, {"key": "dc.contributor.author", "value": "Sivonen, Hannamari", "language": null, "element": "contributor", "qualifier": "author", "schema": "dc"}, {"key": "dc.date.accessioned", "value": "2016-05-30T18:05:22Z", "language": null, "element": "date", "qualifier": "accessioned", "schema": "dc"}, {"key": "dc.date.available", "value": "2016-05-30T18:05:22Z", "language": null, "element": "date", "qualifier": "available", "schema": "dc"}, {"key": "dc.date.issued", "value": "2016", "language": null, "element": "date", "qualifier": "issued", "schema": "dc"}, {"key": "dc.identifier.other", "value": "oai:jykdok.linneanet.fi:1542408", "language": null, "element": "identifier", "qualifier": "other", "schema": "dc"}, {"key": "dc.identifier.uri", "value": "https://jyx.jyu.fi/handle/123456789/49989", "language": null, "element": "identifier", "qualifier": "uri", "schema": "dc"}, {"key": "dc.description.abstract", "value": "Tutkimuksessa analysoidaan Suomessa tapahtunutta muutosta tilintarkastusty\u00f6n painopisteiss\u00e4 taloushallinnon digitalisoitumisen my\u00f6t\u00e4. Tutkimuksen teoriana toimii agenttiteoria ja tilintarkastusta koskeva ajantasainen lains\u00e4\u00e4d\u00e4nt\u00f6 yhdess\u00e4 tilintarkastusta ohjaavien normien, hyv\u00e4n tilintarkastustavan ja kansainv\u00e4listen standardien kanssa. \nVaikka taloushallinnon toimintaymp\u00e4rist\u00f6ss\u00e4 voidaankin n\u00e4hd\u00e4 radikaali muutos, ei tilintarkastajan ty\u00f6 ole kohdannut suuria muutoksia viimeisen kuudentoista vuoden aikana. Kun tarkastellaan tilintarkastusta k\u00e4yt\u00e4nn\u00f6n ty\u00f6n, tilintarkastusta s\u00e4\u00e4telev\u00e4n lains\u00e4\u00e4d\u00e4nn\u00f6n n\u00e4k\u00f6kulmasta, huomataan tilintarkastusty\u00f6n pysyneen verrattain samanlaisena. K\u00e4yt\u00e4nn\u00f6n tilintarkastusty\u00f6 ei ole tutkimuksen empiirisess\u00e4 osuudessa toteutetuissa haastatelluissa ilmenneiden seikkojen mukaan muuttunut perinteisen kirjanpidon tarkastuksesta juuri lainkaan, vaikka tarkastusty\u00f6t\u00e4 joudutaankin tekem\u00e4\u00e4n tietoj\u00e4rjestelmien sis\u00e4ll\u00e4. \nAutomaation tuoma muutos tarkastusty\u00f6h\u00f6n ei tule todenn\u00e4k\u00f6isesti olemaan ajankohtainen viel\u00e4 seuraavaan kymmeneen vuoteen. Suomessa tapahtunut muutos s\u00e4hk\u00f6iseen taloushallintoon on ollut hidasta, eik\u00e4 s\u00e4hk\u00f6isen taloushallinnon tuomia etuja ole viel\u00e4k\u00e4\u00e4n k\u00e4yt\u00f6ss\u00e4 yrityksill\u00e4, joilla digitaalinen taloushallinto on k\u00e4yt\u00f6ss\u00e4. My\u00f6sk\u00e4\u00e4n tilintarkastuksen avuksi luodut tukij\u00e4rjestelm\u00e4t eiv\u00e4t ole siin\u00e4 laajuudessa k\u00e4yt\u00f6ss\u00e4 kuin niiden olisi mahdollista.", "language": "fi", "element": "description", "qualifier": "abstract", "schema": "dc"}, {"key": "dc.description.provenance", "value": "Submitted using Plone Publishing form by Hannamari Sivonen (hameckli) on 2016-05-30 18:05:21.868804. Form: Pro gradu -lomake (https://kirjasto.jyu.fi/julkaisut/julkaisulomakkeet/pro-gradu-lomake). JyX data: [jyx_publishing-allowed (fi) =True]", "language": "en", "element": "description", "qualifier": "provenance", "schema": "dc"}, {"key": "dc.description.provenance", "value": "Submitted by jyx lomake-julkaisija (jyx-julkaisija.group@korppi.jyu.fi) on 2016-05-30T18:05:22Z\nNo. of bitstreams: 2\nURN:NBN:fi:jyu-201605302773.pdf: 1198629 bytes, checksum: 63d8e947a30863050567ff9ab97ad24c (MD5)\nlicense.html: 4831 bytes, checksum: 2121182fcc29e7eeffec2cfdb282cc87 (MD5)", "language": "en", "element": "description", "qualifier": "provenance", "schema": "dc"}, {"key": "dc.description.provenance", "value": "Made available in DSpace on 2016-05-30T18:05:22Z (GMT). No. of bitstreams: 2\nURN:NBN:fi:jyu-201605302773.pdf: 1198629 bytes, checksum: 63d8e947a30863050567ff9ab97ad24c (MD5)\nlicense.html: 4831 bytes, checksum: 2121182fcc29e7eeffec2cfdb282cc87 (MD5)\n Previous issue date: 2016", "language": "en", "element": "description", "qualifier": "provenance", "schema": "dc"}, {"key": "dc.format.extent", "value": "1 verkkoaineisto (61 sivua)", "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": "In Copyright", "language": "en", "element": "rights", "qualifier": null, "schema": "dc"}, {"key": "dc.subject.other", "value": "s\u00e4hk\u00f6inen taloushallinto", "language": null, "element": "subject", "qualifier": "other", "schema": "dc"}, {"key": "dc.subject.other", "value": "XBRL", "language": null, "element": "subject", "qualifier": "other", "schema": "dc"}, {"key": "dc.subject.other", "value": "tilintarkastus", "language": null, "element": "subject", "qualifier": "other", "schema": "dc"}, {"key": "dc.subject.other", "value": "automaatio", "language": null, "element": "subject", "qualifier": "other", "schema": "dc"}, {"key": "dc.subject.other", "value": "agenttiteoria", "language": null, "element": "subject", "qualifier": "other", "schema": "dc"}, {"key": "dc.title", "value": "S\u00e4hk\u00f6isen taloushallinnon kehityksen merkitys tilintarkastuksessa", "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-201605302773", "language": null, "element": "identifier", "qualifier": "urn", "schema": "dc"}, {"key": "dc.type.ontasot", "value": "Pro gradu -tutkielma", "language": "fi", "element": "type", "qualifier": "ontasot", "schema": "dc"}, {"key": "dc.type.ontasot", "value": "Master\u2019s thesis", "language": "en", "element": "type", "qualifier": "ontasot", "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.faculty", "value": "Jyv\u00e4skyl\u00e4n yliopiston kauppakorkeakoulu", "language": "fi", "element": "contributor", "qualifier": "faculty", "schema": "dc"}, {"key": "dc.contributor.department", "value": "Taloustieteet", "language": "fi", "element": "contributor", "qualifier": "department", "schema": "dc"}, {"key": "dc.contributor.department", "value": "Business and Economics", "language": "en", "element": "contributor", "qualifier": "department", "schema": "dc"}, {"key": "dc.contributor.organization", "value": "University of Jyv\u00e4skyl\u00e4", "language": "en", "element": "contributor", "qualifier": "organization", "schema": "dc"}, {"key": "dc.contributor.organization", "value": "Jyv\u00e4skyl\u00e4n yliopisto", "language": "fi", "element": "contributor", "qualifier": "organization", "schema": "dc"}, {"key": "dc.subject.discipline", "value": "Laskentatoimi", "language": "fi", "element": "subject", "qualifier": "discipline", "schema": "dc"}, {"key": "dc.subject.discipline", "value": "Accounting", "language": "en", "element": "subject", "qualifier": "discipline", "schema": "dc"}, {"key": "dc.date.updated", "value": "2016-05-30T18:05:23Z", "language": null, "element": "date", "qualifier": "updated", "schema": "dc"}, {"key": "yvv.contractresearch.funding", "value": "0", "language": null, "element": "contractresearch", "qualifier": "funding", "schema": "yvv"}, {"key": "dc.type.coar", "value": "http://purl.org/coar/resource_type/c_bdcc", "language": null, "element": "type", "qualifier": "coar", "schema": "dc"}, {"key": "dc.rights.accesslevel", "value": "openAccess", "language": "fi", "element": "rights", "qualifier": "accesslevel", "schema": "dc"}, {"key": "dc.type.publication", "value": "masterThesis", "language": null, "element": "type", "qualifier": "publication", "schema": "dc"}, {"key": "dc.subject.oppiainekoodi", "value": "20421", "language": null, "element": "subject", "qualifier": "oppiainekoodi", "schema": "dc"}, {"key": "dc.subject.yso", "value": "s\u00e4hk\u00f6inen taloushallinto", "language": null, "element": "subject", "qualifier": "yso", "schema": "dc"}, {"key": "dc.subject.yso", "value": "tilintarkastus", "language": null, "element": "subject", "qualifier": "yso", "schema": "dc"}, {"key": "dc.subject.yso", "value": "automaatio", "language": null, "element": "subject", "qualifier": "yso", "schema": "dc"}, {"key": "dc.subject.yso", "value": "agenttiteoria", "language": null, "element": "subject", "qualifier": "yso", "schema": "dc"}, {"key": "dc.format.content", "value": "fulltext", "language": null, "element": "format", "qualifier": "content", "schema": "dc"}, {"key": "dc.rights.url", "value": "https://rightsstatements.org/page/InC/1.0/", "language": null, "element": "rights", "qualifier": "url", "schema": "dc"}, {"key": "dc.type.okm", "value": "G2", "language": null, "element": "type", "qualifier": "okm", "schema": "dc"}]
|