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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": "Kinnunen, Anniina", "language": "", "element": "contributor", "qualifier": "author", "schema": "dc"}, {"key": "dc.date.accessioned", "value": "2018-09-12T06:08:58Z", "language": null, "element": "date", "qualifier": "accessioned", "schema": "dc"}, {"key": "dc.date.available", "value": "2018-09-12T06:08:58Z", "language": null, "element": "date", "qualifier": "available", "schema": "dc"}, {"key": "dc.date.issued", "value": "2018", "language": "", "element": "date", "qualifier": "issued", "schema": "dc"}, {"key": "dc.identifier.uri", "value": "https://jyx.jyu.fi/handle/123456789/59461", "language": null, "element": "identifier", "qualifier": "uri", "schema": "dc"}, {"key": "dc.description.abstract", "value": "T\u00e4ss\u00e4 pro gradu -tutkielmassa tutkitaan sis\u00e4ll\u00f6nanalyysin keinoin strategian\ninstitutionalisoitumista, eli muuttumista itsest\u00e4\u00e4nselvyyten\u00e4 otetuksi rakenteeksi,\norganisaation eri tasoilla, ja sit\u00e4 kuinka ohjausj\u00e4rjestelmi\u00e4 on mahdollisesti\nhy\u00f6dynnetty osana t\u00e4t\u00e4 prosessia. Aineistona oli 22 puolistrukturoitua\nhaastattelua, jotka on ker\u00e4tty vuosien 2013\u20132015 aikana osana Jyv\u00e4skyl\u00e4n yliopiston\nkauppakorkeakoulun SALP-hanketta. Tutkimuksen ohjaavana teoreettisena\npohjana k\u00e4ytet\u00e4\u00e4n Burnsin ja Scapensin (2000) kehitt\u00e4m\u00e4\u00e4 johdon laskentatoimen\nmuutoksen institutionalisoitumisen viitekehyst\u00e4.\nTutkimuksen mukaan alemmat organisaatiotasot kokivat strategian liian abstraktina\nasiana, eiv\u00e4tk\u00e4 saaneet selke\u00e4\u00e4 konkretiaa, vaikka toisaalta etenkin ylin\npaikallinen johtoryhm\u00e4taso koki, ettei toimihenkil\u00f6tasolla ole konkreettisemmalle\ntiedolle tarvetta. Eri tasojen v\u00e4lill\u00e4 oli siis havaittavissa selke\u00e4 kuilu strategian\nviestinn\u00e4ss\u00e4.\nOhjausj\u00e4rjestelmien osalta mill\u00e4\u00e4n organisaatiotasolla ei juurikaan pystytty\nhy\u00f6dynt\u00e4m\u00e4\u00e4n niit\u00e4 ja niiden antamaa tietoa ty\u00f6n kannalta kaikista tehokkaimmalla\ntavalla, vaikka paikallisjohtoryhm\u00e4n tasolla strategian luomisessa\njohdon laskentatoimen tuottama informaatio olikin t\u00e4rke\u00e4ss\u00e4 ja aktiivisessa\nroolissa. Ohjausj\u00e4rjestelmien k\u00e4ytt\u00e4minen ei itsess\u00e4\u00e4n kuitenkaan ollut ongelma\nmill\u00e4\u00e4n organisaatiotasolla ja saatuja raportteja pystyttiin hy\u00f6dynt\u00e4m\u00e4\u00e4n\nhyvin. Niiden yhdist\u00e4minen strategian kanssa ei kuitenkaan ollut mill\u00e4\u00e4n organisaatiotasolla\nselke\u00e4sti havaittavissa, ja vaikuttaa silt\u00e4, ett\u00e4 strategian ja ohjausj\u00e4rjestelm\u00e4n\nmuutos on j\u00e4\u00e4nyt symboliseksi.", "language": "fi", "element": "description", "qualifier": "abstract", "schema": "dc"}, {"key": "dc.description.provenance", "value": "Submitted by Paivi Vuorio (paelvuor@jyu.fi) on 2018-09-12T06:08:58Z\nNo. of bitstreams: 0", "language": "en", "element": "description", "qualifier": "provenance", "schema": "dc"}, {"key": "dc.description.provenance", "value": "Made available in DSpace on 2018-09-12T06:08:58Z (GMT). No. of bitstreams: 0\n Previous issue date: 2018", "language": "en", "element": "description", "qualifier": "provenance", "schema": "dc"}, {"key": "dc.format.extent", "value": "57", "language": "", "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": "johdon laskentatoimi", "language": "", "element": "subject", "qualifier": "other", "schema": "dc"}, {"key": "dc.subject.other", "value": "laskentatoimen muutos", "language": "", "element": "subject", "qualifier": "other", "schema": "dc"}, {"key": "dc.subject.other", "value": "strateginen johdon laskentatoimi", "language": "", "element": "subject", "qualifier": "other", "schema": "dc"}, {"key": "dc.subject.other", "value": "SALP-hanke", "language": "", "element": "subject", "qualifier": "other", "schema": "dc"}, {"key": "dc.subject.other", "value": "strategy", "language": "", "element": "subject", "qualifier": "other", "schema": "dc"}, {"key": "dc.subject.other", "value": "accounting and leadership as practice", "language": "", "element": "subject", "qualifier": "other", "schema": "dc"}, {"key": "dc.title", "value": "Strategian institutionalisoituminen organisaation eri tasoilla : case OP Helsinki", "language": "", "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-201809124071", "language": "", "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.department", "value": "Business and Economics", "language": "en", "element": "contributor", "qualifier": "department", "schema": "dc"}, {"key": "dc.contributor.organization", "value": "Jyv\u00e4skyl\u00e4n yliopisto", "language": 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