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[{"key": "dc.contributor.advisor", "value": "Virtanen, Aila", "language": "", "element": "contributor", "qualifier": "advisor", "schema": "dc"}, {"key": "dc.contributor.author", "value": "Latvatalo, Hannaleena", "language": null, "element": "contributor", "qualifier": "author", "schema": "dc"}, {"key": "dc.date.accessioned", "value": "2016-08-05T09:59:41Z", "language": "", "element": "date", "qualifier": "accessioned", "schema": "dc"}, {"key": "dc.date.available", "value": "2016-08-05T09:59:41Z", "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:1567064", "language": null, "element": "identifier", "qualifier": "other", "schema": "dc"}, {"key": "dc.identifier.uri", "value": "https://jyx.jyu.fi/handle/123456789/50911", "language": "", "element": "identifier", "qualifier": "uri", "schema": "dc"}, {"key": "dc.description.abstract", "value": "Tutkimuksen tavoitteena oli tarkastella kirjanpitolain uudistusty\u00f6n yhteydess\u00e4 annettuja sidosryhm\u00e4lausuntoja ja selvitt\u00e4\u00e4, miten kirjanpidosta ja sen muutoksesta lausunnoissa puhuttiin eli millaisia diskursseja aineistosta olisi l\u00f6ydett\u00e4viss\u00e4. Lis\u00e4ksi huomiota kiinnitettiin siihen, mit\u00e4 retorisia keinoja n\u00e4iden diskurssien vakuuttavammaksi rakentamiseen k\u00e4ytettiin. Aineistona tutkimuksessa k\u00e4ytettiin ty\u00f6- ja elinkeinoministeri\u00f6n vuonna 2015 asettaman Kirjanpitolains\u00e4\u00e4d\u00e4nn\u00f6n muutokset -ty\u00f6ryhm\u00e4n mietint\u00f6\u00e4 koskevia lausuntoja. Lausuntojen katsottiin muodostavan edustava otos siit\u00e4, miten kirjanpito ja sit\u00e4 koskevat lains\u00e4\u00e4d\u00e4nn\u00f6lliset muutokset n\u00e4hd\u00e4\u00e4n suomalaisten alan toimijoiden keskuudessa.\r\n\r\nValittua aineistoa analysoitiin diskurssianalyyttisin keinoin aineistol\u00e4ht\u00f6isesti. Esiin nousi nelj\u00e4 erilaista diskurssia, jotka nimettiin sen mukaan, kuinka ne suhtautuivat lakiuudistukseen. L\u00f6ydetyt diskurssit olivat Vapautuksen, Merkityksett\u00f6myyden, Haitallisuuden ja Mahdottomuuden diskurssit. Vapautuksen diskurssissa lakiuudistus n\u00e4htiin v\u00e4ltt\u00e4m\u00e4tt\u00f6m\u00e4n\u00e4 helpotuksena. Merkityksett\u00f6myyden ja Haitallisuuden diskursseissa lains\u00e4\u00e4d\u00e4nn\u00f6n vaikutus k\u00e4yt\u00e4nn\u00f6n ty\u00f6h\u00f6n kyseenalaistettiin tai n\u00e4htiin kielteisen\u00e4. Mahdottomuuden diskurssi ei pit\u00e4nyt lain uudistamista mahdollisena kirjanpitotiedon k\u00e4ytt\u00e4jien vaatimusten ja muun lains\u00e4\u00e4d\u00e4nn\u00f6n vuoksi. Diskursseja vahvistettiin aineistossa erilaisin retorisin keinoin. Yleisimmin k\u00e4ytetyiksi nousivat m\u00e4\u00e4r\u00e4llist\u00e4minen ja metaforat. N\u00e4iden lis\u00e4ksi k\u00e4ytettyj\u00e4 retorisia keinoja olivat muun muassa kategorisointi, erilaiset narratiivit ja vastav\u00e4itteisiin ennalta varautuminen.\r\n\r\nTarkastellessa nyt saatuja tuloksia suhteessa aikaisempaan tutkimukseen suomalaisen laskenta-alan ajattelusta ja keskustelusta k\u00e4vi ilmi, ett\u00e4 aineistosta nousseet diskurssit vastaavat monelta osin aikaisemmissa tutkimuksissa l\u00f6ydettyj\u00e4 teemoja suomalaisessa laskenta-alan keskustelussa.", "language": "fi", "element": "description", "qualifier": "abstract", "schema": "dc"}, {"key": "dc.description.provenance", "value": "Submitted using Plone Publishing form by Hannaleena Latvatalo (hatoppi) on 2016-08-05 09:59:40.956534. 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 2016-08-05T09:59:41Z\r\nNo. of bitstreams: 2\r\nURN:NBN:fi:jyu-201608053725.pdf: 222373 bytes, checksum: 9769af285672373d0c1e82323ea5e742 (MD5)\r\nlicense.html: 4821 bytes, checksum: a0c6733b71f6952daa6411a600bfe86f (MD5)", "language": "en", "element": "description", "qualifier": "provenance", "schema": "dc"}, {"key": "dc.description.provenance", "value": "Made available in DSpace on 2016-08-05T09:59:41Z (GMT). No. of bitstreams: 2\r\nURN:NBN:fi:jyu-201608053725.pdf: 222373 bytes, checksum: 9769af285672373d0c1e82323ea5e742 (MD5)\r\nlicense.html: 4821 bytes, checksum: a0c6733b71f6952daa6411a600bfe86f (MD5)\r\n Previous issue date: 2016", "language": "en", "element": "description", "qualifier": "provenance", "schema": "dc"}, {"key": "dc.format.extent", "value": "1 verkkoaineisto (66 s.)", "language": null, "element": "format", "qualifier": "extent", "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": "kirjanpitolaki", "language": "", "element": "subject", "qualifier": "other", "schema": "dc"}, {"key": "dc.subject.other", "value": "diskurssi", "language": "", "element": "subject", "qualifier": "other", "schema": "dc"}, {"key": "dc.subject.other", "value": "diskurssianalyysi", "language": "", "element": "subject", "qualifier": "other", "schema": "dc"}, {"key": "dc.subject.other", "value": "retoriikka", "language": "", "element": "subject", "qualifier": "other", "schema": "dc"}, {"key": "dc.title", "value": "Muutoksen diskurssit kirjanpitolain uudistusty\u00f6ss\u00e4", "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-201608053725", "language": null, "element": "identifier", "qualifier": "urn", "schema": "dc"}, {"key": "dc.type.ontasot", "value": "Pro gradu", "language": "fi", "element": "type", "qualifier": "ontasot", "schema": "dc"}, {"key": "dc.type.ontasot", "value": "Master's 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.subject.method", "value": "Diskurssianalyysi", "language": null, "element": "subject", "qualifier": "method", "schema": "dc"}, {"key": "dc.date.updated", "value": "2016-08-05T09:59:42Z", "language": "", "element": "date", "qualifier": "updated", "schema": "dc"}, {"key": "yvv.contractresearch.funding", "value": "0", "language": "", "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": "kirjanpitolaki", "language": null, "element": "subject", "qualifier": "yso", "schema": "dc"}, {"key": "dc.subject.yso", "value": "uudistukset", "language": null, "element": "subject", "qualifier": "yso", "schema": "dc"}, {"key": "dc.subject.yso", "value": "diskurssi", "language": null, "element": "subject", "qualifier": "yso", "schema": "dc"}, {"key": "dc.subject.yso", "value": "retoriikka", "language": null, "element": "subject", "qualifier": "yso", "schema": "dc"}, {"key": "dc.rights.url", "value": "https://rightsstatements.org/page/InC/1.0/", "language": null, "element": "rights", "qualifier": "url", "schema": "dc"}]
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