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[{"key": "dc.contributor.advisor", "value": "Pellinen, Jukka", "language": "", "element": "contributor", "qualifier": "advisor", "schema": "dc"}, {"key": "dc.contributor.author", "value": "Huhta, Hanna", "language": null, "element": "contributor", "qualifier": "author", "schema": "dc"}, {"key": "dc.date.accessioned", "value": "2016-11-07T11:04:54Z", "language": "", "element": "date", "qualifier": "accessioned", "schema": "dc"}, {"key": "dc.date.available", "value": "2016-11-07T11:04:54Z", "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:1611582", "language": null, "element": "identifier", "qualifier": "other", "schema": "dc"}, {"key": "dc.identifier.uri", "value": "https://jyx.jyu.fi/handle/123456789/51836", "language": "", "element": "identifier", "qualifier": "uri", "schema": "dc"}, {"key": "dc.description.abstract", "value": "T\u00e4ss\u00e4 tutkimuksessa tutkitaan Suomen korkeakoulujen johdon laskentatoimen k\u00e4yt\u00e4nt\u00f6j\u00e4. Tutkimus on osa opetus- ja kulttuuriministeri\u00f6n (OKM) kanssa yhteisty\u00f6ss\u00e4 toteutettavaa hanketta. Vuonna 2005 OKM teetti edellisen vastaavan tutkimuksen, jossa keskityttiin yliopistojen kustannuslaskentaan johtamisen ja tilivelvollisuuden v\u00e4lineen\u00e4. Tutkimuksessa selvitettiin eri yliopistojen kustannuslaskennan tilaa ja muodostettiin yleisi\u00e4 suosituksia hyv\u00e4ksi havaituista k\u00e4yt\u00e4nn\u00f6ist\u00e4. Vuoden 2005 tutkimus keskittyi yliopistoihin, mutta t\u00e4ss\u00e4 tutkimuksessa on otettu my\u00f6s ammattikorkeakoulut mukaan. T\u00e4m\u00e4n tutkimuksen tavoitteena on k\u00e4yt\u00e4nt\u00f6jen kuvailun lis\u00e4ksi arvioida miss\u00e4 m\u00e4\u00e4rin yliopistojen autonominen asema on vaikuttanut johdon laskentatoimen k\u00e4yt\u00e4nt\u00f6jen eriytymiseen ja miss\u00e4 m\u00e4\u00e4rin OKM:n rahoitusmallit ovat yhdenmukaistaneet k\u00e4yt\u00e4nt\u00f6j\u00e4. Kolmas tutkittava aihe on verrata yliopistojen ja ammattikorkeakoulujen v\u00e4lisi\u00e4 eroja k\u00e4yt\u00e4nteiss\u00e4 ja nelj\u00e4nten\u00e4 tutkitaan miss\u00e4 m\u00e4\u00e4rin yliopistot alkoivat noudattaa vuonna 2005 tehdyss\u00e4 aiemmassa tutkimuksessa esitettyj\u00e4 suosituksia ja verrata aiemmasta tutkimuksesta saatuja tuloksia t\u00e4ss\u00e4 tutkimuksessa havaittuihin tuloksiin yliopistojen kustannuslaskennan osalta.\r\nTutkimus toteutettiin internet-kyselyn\u00e4 ja se l\u00e4hetettiin kaikille Suomen yliopistojen ja ammattikorkeakoulujen talousjohtajille, sek\u00e4 tiedekuntien hallintop\u00e4\u00e4llik\u00f6ille ja yksik\u00f6n johtajille. Tulosten k\u00e4sittelyss\u00e4 keskityttiin talousjohtajilta saatuihin vastauksiin. Tutkimuksesta selvisi, ett\u00e4 korkeakouluilla on suuri halu kehitt\u00e4\u00e4 omaa laskentatoimeaan ja joillakin alueilla kehitett\u00e4v\u00e4\u00e4 on enemm\u00e4n kuin toisilla. Vuoden 2005 tutkimuksen suosituksia on alettu pikku hiljaa hy\u00f6dynt\u00e4\u00e4 yh\u00e4 enemm\u00e4n, mik\u00e4 on osaltaan voinut vaikuttaa korkeakoulujen kehitysprojekteihin. Monissa korkeakouluissa erilaiset laskentatoimen tietoj\u00e4rjestelm\u00e4t ovat tulleet vakiintuneeksi osaksi ty\u00f6yhteis\u00f6\u00e4, mutta edelleen monien eri j\u00e4rjestelmien k\u00e4ytt\u00f6 on ty\u00f6l\u00e4st\u00e4, etenkin jos ohjelmista ei tarvittavia tietoja saada automaattisesti. T\u00e4h\u00e4n on ratkaisuna l\u00f6ytynyt koko korkeakoulun kattavia tietoj\u00e4rjestelmi\u00e4, esimerkiksi projektinhallinnan- ja toiminnanohjausj\u00e4rjestelmi\u00e4. T\u00e4m\u00e4 on vaatinut korkeakouluilta pitk\u00e4j\u00e4nteist\u00e4 k\u00e4ytt\u00f6\u00f6nottoprojektia, jossa my\u00f6s henkil\u00f6kunta on sitoutettu ja koulutettu j\u00e4rjestelmien k\u00e4ytt\u00f6\u00f6n.", "language": "fi", "element": "description", "qualifier": "abstract", "schema": "dc"}, {"key": "dc.description.provenance", "value": "Submitted using Plone Publishing form by Hanna Huhta (hasohuht) on 2016-11-07 11:04:54.045061. 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 2016-11-07T11:04:54Z\r\nNo. of bitstreams: 2\r\nURN:NBN:fi:jyu-201611074583.pdf: 3258391 bytes, checksum: 25f3fb52705db242ebb5187b4f4bec16 (MD5)\r\nlicense.html: 4820 bytes, checksum: 17f45ab86b0e731a567ea1a1dd1d3a8c (MD5)", "language": "en", "element": "description", "qualifier": "provenance", "schema": "dc"}, {"key": "dc.description.provenance", "value": "Made available in DSpace on 2016-11-07T11:04:54Z (GMT). No. of bitstreams: 2\r\nURN:NBN:fi:jyu-201611074583.pdf: 3258391 bytes, checksum: 25f3fb52705db242ebb5187b4f4bec16 (MD5)\r\nlicense.html: 4820 bytes, checksum: 17f45ab86b0e731a567ea1a1dd1d3a8c (MD5)\r\n Previous issue date: 2016", "language": "en", "element": "description", "qualifier": "provenance", "schema": "dc"}, {"key": "dc.format.extent", "value": "1 verkkoaineisto (133 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": "rahoitusmallit", "language": null, "element": "subject", "qualifier": "other", "schema": "dc"}, {"key": "dc.title", "value": "Suomen korkeakoulujen kehittyv\u00e4t johdon laskentatoimen k\u00e4yt\u00e4nn\u00f6t", "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-201611074583", "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 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