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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": "Lamberg, Riku", "language": null, "element": "contributor", "qualifier": "author", "schema": "dc"}, {"key": "dc.date.accessioned", "value": "2017-03-28T17:57:26Z", "language": "", "element": "date", "qualifier": "accessioned", "schema": "dc"}, {"key": "dc.date.available", "value": "2017-03-28T17:57:26Z", "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:1690475", "language": null, "element": "identifier", "qualifier": "other", "schema": "dc"}, {"key": "dc.identifier.uri", "value": "https://jyx.jyu.fi/handle/123456789/53391", "language": "", "element": "identifier", "qualifier": "uri", "schema": "dc"}, {"key": "dc.description.abstract", "value": "Tutkimuksen tavoitteena oli selvitt\u00e4\u00e4 julkishallinnossa toimivan case-organisaation budjetointiin liittyvi\u00e4 haasteita sek\u00e4 l\u00f6yt\u00e4\u00e4 n\u00e4ihin haasteisiin ratkaisuja. Case-organisaatio on todella nuori, noin tuhat ty\u00f6ntekij\u00e4\u00e4 ty\u00f6llist\u00e4v\u00e4 ICT-alalla toimiva asiantuntijaorganisaatio, jonka prosessit ovat viel\u00e4 monilta osin kehitysvaiheessa. \r\n\r\nTutkimuksen teoreettinen viitekehys rakentui useista budjetointiin liittyvist\u00e4 teorioista. Teoriaosuudessa oli esill\u00e4 erityisesti budjetoinnin k\u00e4ytt\u00e4ytymistieteellinen n\u00e4k\u00f6kulma. Ihantolan organisaation budjetointi-ilmapiirimalli sek\u00e4 teoriat budjetointivastuun jakamisesta organisaatiossa, mik\u00e4 johtaa ty\u00f6ntekij\u00f6iden lis\u00e4\u00e4ntymiseen sitoutumiseen organisaatioon ja sit\u00e4 kautta parempaan ty\u00f6suoritukseen, loivat pohjan tutkimuksen teoriarungolle. Lis\u00e4ksi teoriaosuudessa k\u00e4sitell\u00e4\u00e4n erilaisia budjetointimenetelmi\u00e4 (bottom-up, top-down) ja niiden vaikutusta budjetin kokoon. Teoriaosuus ottaa my\u00f6s kantaa budjetin haastavuuden asettamiseen sek\u00e4 taloudellisten vastuiden jakamiseen organisaatiossa.\r\n\r\nTutkimus suoritettiin kvalitatiivisena tapaustutkimuksena, jossa aineisto ker\u00e4ttiin enimm\u00e4kseen case-organisaatiossa pidettyjen kahdenkeskisten haastatteluiden avulla. Kahdessa eri haastattelukierroksessa haastateltiin organisaation ylempi johto, taloushallinto sek\u00e4 muutamia operatiivisen tason ty\u00f6ntekij\u00f6it\u00e4. T\u00e4m\u00e4n lis\u00e4ksi tutkija ty\u00f6skentelee case-organisaation talousosastolla, mik\u00e4 on mahdollistanut k\u00e4yt\u00e4nn\u00f6n havaintojen tekemisen organisaation budjetointiprosessista. Aineistosta osa on otettu case-organisaation uuden talousj\u00e4rjestelm\u00e4n vaatimusm\u00e4\u00e4rittelyst\u00e4. \r\n\r\nTutkimuksessa selvisi, ett\u00e4 case-organisaatiolla oli useita haasteita budjetoinnissa. Taustatekij\u00f6in\u00e4 olivat budjetoinnin ep\u00e4selv\u00e4t tavoitteet, budjetoinnin sekava roolijako sek\u00e4 ep\u00e4selv\u00e4t budjetointivastuut, mitk\u00e4 aiheuttivat organisaatioon pessimistisen budjetointi-ilmapiirin. Budjetointia haittasi my\u00f6s case-organisaation talouden tietoj\u00e4rjestelm\u00e4t ja niiden sopimattomuus case-organisaation k\u00e4ytt\u00e4m\u00e4\u00e4n demokraattiseen budjetointimenetelm\u00e4\u00e4n. T\u00e4st\u00e4 seurasi lis\u00e4\u00e4 ep\u00e4selvyyksi\u00e4, mik\u00e4 n\u00e4kyi esimerkiksi budjetin koon m\u00e4\u00e4ritt\u00e4misen haastavuudessa. Ratkaisuina haasteisiin esitettiin suunnittelun roolijaon selkeytt\u00e4mist\u00e4 uuden organisaatiorakenteen avulla, budjetointi-ilmapiirin parantamista panostamalla organisaation sis\u00e4iseen toimintaymp\u00e4rist\u00f6\u00f6n sek\u00e4 asiakkaiden parempaa huomioimista budjetoinnissa siirt\u00e4m\u00e4ll\u00e4 budjetointivastuuta asiakkuusyksik\u00f6ille. My\u00f6s budjetointiprosessin helpottaminen talouden uuden tietoj\u00e4rjestelm\u00e4n avulla sek\u00e4 rullaavan ennustamisen tuominen perinteisen vuosibudjetoinnin rinnalle ovat potentiaalisia ratkaisuja budjetoinnin haasteisiin case-organisaatiossa.", "language": "fi", "element": "description", "qualifier": "abstract", "schema": "dc"}, {"key": "dc.description.provenance", "value": "Submitted using Plone Publishing form by Riku Lamberg (rikalamb) on 2017-03-28 17:57:26.157026. 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 2017-03-28T17:57:26Z\r\nNo. of bitstreams: 2\r\nURN:NBN:fi:jyu-201703281783.pdf: 1290643 bytes, checksum: 217ad957cb1aac62d2b15785a03a3404 (MD5)\r\nlicense.html: 4830 bytes, checksum: b4b0ab90323197002550ca2b110dcddd (MD5)", "language": "en", "element": "description", "qualifier": "provenance", "schema": "dc"}, {"key": "dc.description.provenance", "value": "Made available in DSpace on 2017-03-28T17:57:26Z (GMT). No. of bitstreams: 2\r\nURN:NBN:fi:jyu-201703281783.pdf: 1290643 bytes, checksum: 217ad957cb1aac62d2b15785a03a3404 (MD5)\r\nlicense.html: 4830 bytes, checksum: b4b0ab90323197002550ca2b110dcddd (MD5)\r\n Previous issue date: 2017", "language": "en", "element": "description", "qualifier": "provenance", "schema": "dc"}, {"key": "dc.format.extent", "value": "1 verkkoaineisto (77 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": "Budjetti", "language": "", "element": "subject", "qualifier": "other", "schema": "dc"}, {"key": "dc.subject.other", "value": "julkishallinto", "language": "", "element": "subject", "qualifier": "other", "schema": "dc"}, {"key": "dc.subject.other", "value": "budjetointi-ilmapiiri", "language": "", "element": "subject", "qualifier": "other", "schema": "dc"}, {"key": "dc.subject.other", "value": "budjetointiprosessi", "language": "", "element": "subject", "qualifier": "other", "schema": "dc"}, {"key": "dc.subject.other", "value": "uusi julkisjohtaminen", "language": "", "element": "subject", "qualifier": "other", "schema": "dc"}, {"key": "dc.title", "value": "Budjetoinnin haasteet ja kehitt\u00e4minen : case julkishallinnon organisaatio X", "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-201703281783", "language": null, "element": "identifier", "qualifier": "urn", "schema": "dc"}, {"key": "dc.type.ontasot", 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