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[{"key": "dc.contributor.advisor", "value": "Virtanen, Aila", "language": "", "element": "contributor", "qualifier": "advisor", "schema": "dc"}, {"key": "dc.contributor.author", "value": "Syrj\u00e4l\u00e4, Manu", "language": null, "element": "contributor", "qualifier": "author", "schema": "dc"}, {"key": "dc.date.accessioned", "value": "2017-01-25T20:16:02Z", "language": "", "element": "date", "qualifier": "accessioned", "schema": "dc"}, {"key": "dc.date.available", "value": "2017-01-25T20:16:02Z", "language": "", "element": "date", "qualifier": "available", "schema": "dc"}, {"key": "dc.date.issued", "value": "2017", "language": null, "element": "date", "qualifier": "issued", "schema": "dc"}, {"key": "dc.identifier.other", "value": "oai:jykdok.linneanet.fi:1665677", "language": null, "element": "identifier", "qualifier": "other", "schema": "dc"}, {"key": "dc.identifier.uri", "value": "https://jyx.jyu.fi/handle/123456789/52863", "language": "", "element": "identifier", "qualifier": "uri", "schema": "dc"}, {"key": "dc.description.abstract", "value": "Taloushallintokent\u00e4ss\u00e4 on tapahtunut suuria muutoksia viimeisten vuosikymmenten aikana, ja vaikka s\u00e4hk\u00f6isen taloushallinnon kehitys on ollut Suomessa odotuksia hitaampaa, digitaalinen taloushallinto alkaa olla todellisuutta monissa yrityksiss\u00e4. T\u00e4ss\u00e4 tutkimuksessa selvitettiin, miten s\u00e4hk\u00f6inen taloushallinto on kehittynyt viime vuosien aikana ja mit\u00e4 vaikutuksia s\u00e4hk\u00f6istymisell\u00e4 on ollut yritysten taloushallintoon.\r\nTutkimusaineistoksi valittiin Tilisanomissa aikav\u00e4lill\u00e4 2009 \u2013 2016 julkaistut s\u00e4hk\u00f6ist\u00e4 taloushallintoa k\u00e4sittelev\u00e4t artikkelit ja analyysimenetelm\u00e4n\u00e4 k\u00e4ytettiin sis\u00e4ll\u00f6nanalyysi\u00e4. S\u00e4hk\u00f6inen taloushallinto on tutkimuksen perusteella levinnyt odotuksia hitaammin. N\u00e4ytt\u00e4isi kuitenkin silt\u00e4, ett\u00e4 viime vuosien kehityshankkeet tulevat kiihdytt\u00e4m\u00e4\u00e4n digitalisaation levinneisyytt\u00e4. Tulevaisuudessa s\u00e4hk\u00f6istymisen avulla voidaan tehostaa tiedonsiirtoa, parantaa tuotetun informaation luotettavuutta ja v\u00e4hent\u00e4\u00e4 yritysten lakis\u00e4\u00e4teisist\u00e4 velvollisuuksista koituvaa hallinnollista taakkaa. Lis\u00e4ksi vaikuttaisi silt\u00e4, ett\u00e4 taloushallinnon henkil\u00f6st\u00f6n rooli tulee muuttumaan konsultoivampaan suuntaan ja ty\u00f6ntekij\u00f6iden osaamisvaatimukset tulevat kasvamaan tulevaisuudessa rutiinity\u00f6n v\u00e4henemisen seurauksena.", "language": "fi", "element": "description", "qualifier": "abstract", "schema": "dc"}, {"key": "dc.description.provenance", "value": "Submitted using Plone Publishing form by Manu Syrj\u00e4l\u00e4 (mamisyrj) on 2017-01-25 20:16:01.999537. Form: Pro gradu -lomake (https://kirjasto.jyu.fi/julkaisut/julkaisulomakkeet/pro-gradu-lomake). JyX data: [jyx_publishing-allowed (fi) =False]", "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 2017-01-25T20:16:02Z\r\nNo. of bitstreams: 2\r\nURN:NBN:fi:jyu-201701251271.pdf: 1122073 bytes, checksum: f62018e9ca97dea0409526dc1d61efd2 (MD5)\r\nlicense.html: 1183 bytes, checksum: dc0bfaa7097af9e7e48c18324541f82b (MD5)", "language": "en", "element": "description", "qualifier": "provenance", "schema": "dc"}, {"key": "dc.description.provenance", "value": "Made available in DSpace on 2017-01-25T20:16:02Z (GMT). No. of bitstreams: 2\r\nURN:NBN:fi:jyu-201701251271.pdf: 1122073 bytes, checksum: f62018e9ca97dea0409526dc1d61efd2 (MD5)\r\nlicense.html: 1183 bytes, checksum: dc0bfaa7097af9e7e48c18324541f82b (MD5)\r\n Previous issue date: 2017", "language": "en", "element": "description", "qualifier": "provenance", "schema": "dc"}, {"key": "dc.format.extent", "value": "1 verkkoaineisto (63 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": "", "element": "subject", "qualifier": "other", "schema": "dc"}, {"key": "dc.subject.other", "value": "Digitaalinen taloushallinto", "language": "", "element": "subject", "qualifier": "other", "schema": "dc"}, {"key": "dc.subject.other", "value": "verkkolaskutus", "language": "", "element": "subject", "qualifier": "other", "schema": "dc"}, {"key": "dc.title", "value": "S\u00e4hk\u00f6isen taloushallinnon kehitys ja vaikutukset taloushallintoon ammattilehtikirjoittelussa vuosina 2009 - 2016", "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-201701251271", "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.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": "2017-01-25T20:16:03Z", "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": "restrictedAccess", "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": "taloushallinto", "language": null, "element": "subject", "qualifier": "yso", "schema": "dc"}, {"key": "dc.subject.yso", "value": "s\u00e4hk\u00f6inen taloushallinto", "language": null, "element": "subject", "qualifier": "yso", "schema": "dc"}, {"key": "dc.subject.yso", "value": "s\u00e4hk\u00f6inen laskutus", "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.rights.accessrights", "value": "Aineistoon p\u00e4\u00e4sy\u00e4 on rajoitettu tekij\u00e4noikeussyist\u00e4. Aineisto on luettavissa Jyv\u00e4skyl\u00e4n yliopiston kirjaston arkistoty\u00f6asemalta. Ks. https://kirjasto.jyu.fi/fi/tyoskentelytilat/laitteet-ja-tilat.", "language": "fi", "element": "rights", "qualifier": "accessrights", "schema": "dc"}, {"key": "dc.rights.accessrights", "value": "This material has a restricted access due to copyright reasons. It can be read at the workstation at Jyv\u00e4skyl\u00e4 University Library reserved for the use of archival materials: https://kirjasto.jyu.fi/en/workspaces/facilities.", "language": "en", "element": "rights", "qualifier": "accessrights", "schema": "dc"}, {"key": "dc.type.okm", "value": "G2", "language": null, "element": "type", "qualifier": "okm", "schema": "dc"}]
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