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[{"key": "dc.contributor.advisor", "value": "Virtanen, Aila", "language": null, "element": "contributor", "qualifier": "advisor", "schema": "dc"}, {"key": "dc.contributor.author", "value": "\u00c5lander, Annina", "language": null, "element": "contributor", "qualifier": "author", "schema": "dc"}, {"key": "dc.date.accessioned", "value": "2016-12-13T06:07:17Z", "language": null, "element": "date", "qualifier": "accessioned", "schema": "dc"}, {"key": "dc.date.available", "value": "2016-12-13T06:07:17Z", "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:1644756", "language": null, "element": "identifier", "qualifier": "other", "schema": "dc"}, {"key": "dc.identifier.uri", "value": "https://jyx.jyu.fi/handle/123456789/52279", "language": null, "element": "identifier", "qualifier": "uri", "schema": "dc"}, {"key": "dc.description.abstract", "value": "Kirjanpitolains\u00e4\u00e4d\u00e4nt\u00f6\u00f6n tuli vuoden 2015 aikana kokonaisuudistus johtuen uudesta EU:n tilinp\u00e4\u00e4t\u00f6sdirektiivist\u00e4. Uudistuksen tavoitteena oli hallinnollisen taakan kevent\u00e4minen pienyrityksilt\u00e4 ja lakimuutos toikin pienyrityksille useita helpotuksia tilinp\u00e4\u00e4t\u00f6sten laadintaan. Tutkimuksen tuloksia peilattiin ty\u00f6- ja elinkeinoministeri\u00f6n vuonna 2015 asettaman Kirjanpitolains\u00e4\u00e4d\u00e4nn\u00f6n muutokset \u2013ty\u00f6ryhm\u00e4n mietint\u00f6\u00e4 sek\u00e4 hallituksen esityst\u00e4 uudeksi kirjanpitolaiksi koskeviin lausuntoihin. Lausuntojen n\u00e4htiin muodostavan laajan otoksen alan toimijoiden mielipiteist\u00e4 lakimuutokseen liittyen. Aiempaa tutkimusta aiheeseen liittyen ei ole juurikaan tehty.\n\nTutkimuksen tavoitteena oli tutkia lakimuutoksen vaikutuksia pienyritysten tilinp\u00e4\u00e4t\u00f6ksiin\nker\u00e4\u00e4m\u00e4ll\u00e4 pienyritt\u00e4jilt\u00e4, kirjanpit\u00e4jilt\u00e4 ja rahoittajilta mielipiteit\u00e4 lakimuutoksesta ja\nsen mahdollistamista huojennuksista. Erityisesti tutkittiin, mit\u00e4 mahdollisista huojennuksista tilinp\u00e4\u00e4t\u00f6ksiss\u00e4 aiotaan hy\u00f6dynt\u00e4\u00e4 ja miten sidosryhm\u00e4t niihin suhtautuvat. Tutkimus toteutettiin haastattelemalla kahta pienyritt\u00e4j\u00e4\u00e4, kahta kirjanpit\u00e4j\u00e4\u00e4 ja kahta yritysten rahoittajien edustajaa.\n\nTutkimuksen tulokset vastasivat melko hyvin mietinn\u00f6st\u00e4 sek\u00e4 hallituksen esityksest\u00e4 annettuja lausuntoja. Yleisesti lakimuutosta ja sen mahdollistamia huojennuksia pidettiin\nj\u00e4rkevin\u00e4 ja sen tavoitetta hallinnollisen taakan kevent\u00e4misest\u00e4 tavoiteltuna. Pienyritt\u00e4j\u00e4t\nkokivat, ett\u00e4 he haluavat hy\u00f6dynt\u00e4\u00e4 huojennuksia mahdollisimman laajasti. Toisaalta kaikkia huojennuksia ei n\u00e4hty hallinnollista taakkaa kevent\u00e4vin\u00e4, vaan jopa sit\u00e4 lis\u00e4\u00e4vin\u00e4. Sidosryhm\u00e4t, erityisesti yritysten rahoittajat, eiv\u00e4t tule saamaan tilinp\u00e4\u00e4t\u00f6ksist\u00e4 en\u00e4\u00e4 yht\u00e4 paljon informaatiota, joten he kokivat osan muutoksista huonoina heid\u00e4n n\u00e4k\u00f6kulmastaan.", "language": "fi", "element": "description", "qualifier": "abstract", "schema": "dc"}, {"key": "dc.description.provenance", "value": "Submitted using Plone Publishing form by Annina \u00c5lander (taanlan) on 2016-12-13 06:07:16.595665. Form: Pro gradu -lomake (https://kirjasto.jyu.fi/julkaisut/julkaisulomakkeet/pro-gradu-lomake). 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