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[{"key": "dc.contributor.advisor", "value": "J\u00e4rvenp\u00e4\u00e4, Marko", "language": "", "element": "contributor", "qualifier": "advisor", "schema": "dc"}, {"key": "dc.contributor.author", "value": "Kuurila, Jemmi", "language": null, "element": "contributor", "qualifier": "author", "schema": "dc"}, {"key": "dc.date.accessioned", "value": "2016-07-27T09:09:57Z", "language": "", "element": "date", "qualifier": "accessioned", "schema": "dc"}, {"key": "dc.date.available", "value": "2016-07-27T09:09:57Z", "language": "", "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:1567065", "language": null, "element": "identifier", "qualifier": "other", "schema": "dc"}, {"key": "dc.identifier.uri", "value": "https://jyx.jyu.fi/handle/123456789/50896", "language": "", "element": "identifier", "qualifier": "uri", "schema": "dc"}, {"key": "dc.description.abstract", "value": "Yrityksill\u00e4 on valtavat m\u00e4\u00e4r\u00e4t dataa, josta saadaan analytiikan avulla arvokasta informaatiota, jota yritykset k\u00e4ytt\u00e4v\u00e4t p\u00e4\u00e4t\u00f6ksenteon tukena. T\u00e4ss\u00e4 tutkielmassa tutkitaan\r\nmiten laajasti suomalaiset yritykset hy\u00f6dynt\u00e4v\u00e4t big datasta saatavaa informaatiota.\r\nKiinnostavaa on tiet\u00e4\u00e4 miten kauan dataa on hy\u00f6dynnetty, mit\u00e4 k\u00e4ytt\u00f6\u00f6nottoon liittyy\r\nja miten merkitt\u00e4v\u00e4n\u00e4 big dataa pidet\u00e4\u00e4n. Lis\u00e4ksi tutkitaan big datan vaikutusta johdon\r\nlaskentatoimeen. Tutkimus on kvalitatiivinen, mutta siin\u00e4 on my\u00f6s kvantitatiivinen\r\nosuus. Metodi on tapaustutkimus. Aineisto koostuu kyselytutkimuksesta ja viidest\u00e4\r\nhaastattelusta. Osa suomalaisista yrityksist\u00e4 on hyvin alkuvaiheessa datan hy\u00f6dynt\u00e4misess\u00e4, osa on jo pidemm\u00e4ll\u00e4. Osa yrityksist\u00e4 on suunnitteluvaiheessa ja osa ei hy\u00f6dynn\u00e4 dataa lainkaan. T\u00e4m\u00e4 tutkimus osoittaa, ett\u00e4 yritykset eiv\u00e4t ole hy\u00f6dynt\u00e4neet dataa viel\u00e4 kovin kauaa, sen painoarvo on huomattu monien yritysten kohdalla vasta viime vuosina. Dataa hy\u00f6dynnet\u00e4\u00e4n sek\u00e4 operatiivisella tasolla ett\u00e4 johdon ja strategisten p\u00e4\u00e4t\u00f6sten tukena. Asiakasl\u00e4ht\u00f6iset yritykset, jotka ovat suoraan kuluttajien kanssa tekemisiss\u00e4 hy\u00f6dynt\u00e4v\u00e4t big datasta saatavaa informaatiota eniten, sill\u00e4 heill\u00e4 on usein paljon dataa saatavilla. Yritykset hy\u00f6dynt\u00e4v\u00e4t sit\u00e4 eri tavoin, riippuen toimialasta ja tavoitteista. Merkitt\u00e4vi\u00e4 osa-alueita ovat ennustaminen, strateginen kontrolli, toiminnan tehostaminen ja monitorointi sek\u00e4 budjetointi. Myynti, markkinointi ja asiakashallinta ovat my\u00f6s merkitt\u00e4vi\u00e4 osa-alueita. Big datan merkitys on kasvanut vauhdilla viimeisen vuoden aikana. Nykytilanteessa tukeudutaan usein eniten perinteiseen laskentainformaatioon, mutta l\u00e4hitulevaisuudessa datasta saatavan ja ei-raham\u00e4\u00e4r\u00e4isen tiedon merkitys korostuvat yritysten jokaisella osa-alueella. Talousjohtajien ty\u00f6nkuvasta tulee IT-painotteisempi ja ty\u00f6teht\u00e4v\u00e4t tulevat sis\u00e4lt\u00e4m\u00e4\u00e4n my\u00f6s analytiikkaa. On t\u00e4rke\u00e4\u00e4, ett\u00e4 koko organisaatio toimii datal\u00e4ht\u00f6isesti. Osaamisvaatimuksena on liiketoimintaprosessien ymm\u00e4rt\u00e4minen k\u00e4yt\u00e4nn\u00f6ss\u00e4 sek\u00e4 kyky tulkita tuloksia ja tehd\u00e4 p\u00e4\u00e4t\u00f6ksi\u00e4 niihin pohjautuen.", "language": "fi", "element": "description", "qualifier": "abstract", "schema": "dc"}, {"key": "dc.description.abstract", "value": "Companies have massive amounts of data, which becomes valuable when analytics are\r\napplied and information is extracted from it. Big data enables companies to base their\r\ndecisions facts instead of assumptions. The purpose of this study is to find out do companies in Finland utilize big data and to what extent. Implementation, application areas and experiences in decision-making context are under scrutiny. Additionally, this thesis aims to find out the impacts of big data on management accounting. This study is qualitative in nature, but has a quantitative part. The chosen method is a case study and data is gathered with a survey and five interviews. Finnish companies are rather young in data utilization. Some companies do not use it at all, whereas some companies are in early stages or the use is relatively wide. Companies have variety of data, depending on their industry and focus areas. Companies, who are customer centric, seem to utilize big data information more comprehensively than others. Data is used both in operational and managerial level and companies want to embed it to the whole organization. Most important application areas are forecasting, improving efficiency, strategy, performance monitoring, CRM, marketing and sales. There is unanimity over the importance of big data and companies are aware of the possible benefits. It is still seen less important than traditional accounting information. The role of intelligence experts and data scientists is increasing its importance, but management accountants and business controllers are still often seen to be most relevant to management and decision-making. Companies are often unsure how to utilize data and how to extract information and turn it into valuable insights. It is challenging to find capable employees with both theoretical and practical knowledge. It has become highly important to have analytical skills in addition to knowledge about business environment and company processes. Traditional functions are in transition and some may disappear, analytics are needed in every function. Management accountants are seen to move closer to IT and analytics. They need to move forward from traditional historical reporting to forecasting.", "language": "en", "element": "description", "qualifier": "abstract", "schema": "dc"}, {"key": "dc.description.provenance", "value": "Submitted using Plone Publishing form by Jemmi Kuurila (jejakuur) on 2016-07-27 09:09:56.689439. 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 2016-07-27T09:09:57Z\r\nNo. of bitstreams: 2\r\nURN:NBN:fi:jyu-201607273679.pdf: 705961 bytes, checksum: 2f1e3f3f7e41ad6b33ad72d779409379 (MD5)\r\nlicense.html: 4855 bytes, checksum: 4cbc3662cc0c2b654b8b17f6f0f311bf (MD5)", "language": "en", "element": "description", "qualifier": "provenance", "schema": "dc"}, {"key": "dc.description.provenance", "value": "Made available in DSpace on 2016-07-27T09:09:57Z (GMT). No. of bitstreams: 2\r\nURN:NBN:fi:jyu-201607273679.pdf: 705961 bytes, checksum: 2f1e3f3f7e41ad6b33ad72d779409379 (MD5)\r\nlicense.html: 4855 bytes, checksum: 4cbc3662cc0c2b654b8b17f6f0f311bf (MD5)\r\n Previous issue date: 2016", "language": "en", "element": "description", "qualifier": "provenance", "schema": "dc"}, {"key": "dc.format.extent", "value": "1 verkkoaineisto (73 s.)", "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": "eng", "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": "analytiikka", "language": "", "element": "subject", "qualifier": "other", "schema": "dc"}, {"key": "dc.subject.other", "value": "big data", "language": "", "element": "subject", "qualifier": "other", "schema": "dc"}, {"key": "dc.subject.other", "value": "digitalisaatio", "language": "", "element": "subject", "qualifier": "other", "schema": "dc"}, {"key": "dc.subject.other", "value": "johdon laskentatoimi", "language": "", "element": "subject", "qualifier": "other", "schema": "dc"}, {"key": "dc.subject.other", "value": "p\u00e4\u00e4t\u00f6ksenteko", "language": "", "element": "subject", "qualifier": "other", "schema": "dc"}, {"key": "dc.title", "value": "The role of big data in Finnish companies and the implications of big data on management accounting", "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-201607273679", "language": null, "element": "identifier", "qualifier": "urn", "schema": "dc"}, {"key": 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"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.subject.method", "value": "Kvalitatiivinen tutkimus", "language": null, "element": "subject", "qualifier": "method", "schema": "dc"}, {"key": "dc.subject.method", "value": "Tapaustutkimus", "language": null, "element": "subject", "qualifier": "method", "schema": "dc"}, {"key": "dc.date.updated", "value": "2016-07-27T09:09:57Z", "language": "", "element": "date", "qualifier": "updated", 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