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[{"key": "dc.contributor.advisor", "value": "Rautiainen, Antti", "language": "", "element": "contributor", "qualifier": "advisor", "schema": "dc"}, {"key": "dc.contributor.author", "value": "K\u00e4rkk\u00e4inen, Sanna", "language": "", "element": "contributor", "qualifier": "author", "schema": "dc"}, {"key": "dc.date.accessioned", "value": "2018-11-21T06:25:24Z", "language": null, "element": "date", "qualifier": "accessioned", "schema": "dc"}, {"key": "dc.date.available", "value": "2018-11-21T06:25:24Z", "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/123456789/60245", "language": null, "element": "identifier", "qualifier": "uri", "schema": "dc"}, {"key": "dc.description.abstract", "value": "Pro gradu -tutkielmassa tutkittiin digitalisaation diskursseja kahdessa alan ammattilehdess\u00e4: Tilisanomissa ja Balanssissa. Tutkimuksen tarkoituksena oli tutkia, mit\u00e4 digitalisaatiolla tarkoitetaan taloushallinnossa, millaisena digitalisaation kehityskaari ja tulevaisuus n\u00e4hd\u00e4\u00e4n ja kuinka digitalisaation ajatellaan vaikuttavan ammattilaisten ty\u00f6nkuviin. Aineisto ker\u00e4ttiin kahdesta laskenta-alan ammattilehdest\u00e4 ja analysointimenetelm\u00e4n\u00e4 k\u00e4ytettiin diskurssianalyysia. \nTutkielman tulosten perusteella havaittiin, ett\u00e4 digitalisaation yksiselitteinen ymm\u00e4rt\u00e4minen on haastava. T\u00e4ss\u00e4 tutkielmassa digitalisaatiota l\u00e4hestyttiin megatrendin, teknologisten ratkaisujen, ratkaisujen luojan, kehityksen mahdollistajan, s\u00e4\u00e4st\u00f6puheen sek\u00e4 v\u00e4ltt\u00e4m\u00e4tt\u00f6myyden ja pakon diskurssien n\u00e4k\u00f6kulmista. Taloushallinnossa digitalisaatio koettiin er\u00e4\u00e4nlaiseksi muutosajuriksi, joka mahdollistaa esimerkiksi uudet liiketoimintamallit, tiiviimm\u00e4t asiakassuhteet, uudenlaiset ty\u00f6njaot ihmisten ja koneiden v\u00e4lill\u00e4 sek\u00e4 kustannus- ja ajans\u00e4\u00e4st\u00f6t. Lis\u00e4ksi tutkielman tulosten perusteella havaittiin, ett\u00e4 osittain digitalisaatio koettiin taloushallinnossa kannattavan toiminnan edellytyksen\u00e4, v\u00e4ltt\u00e4m\u00e4tt\u00f6myyten\u00e4 ja pakkona. Digitalisaation koettiin my\u00f6s tuovan uudenlaiset uhat, kuten kyberhy\u00f6kk\u00e4ykset, osaksi organisaatioiden jokap\u00e4iv\u00e4ist\u00e4 toimintaa. \nDigitalisaation kehityskaaren havaittiin nojautuvan pitk\u00e4lti sek\u00e4 teknologian ett\u00e4 lakien, asetusten ja standardien kehittymiseen. Tulevaisuuden n\u00e4kymiss\u00e4 korostui tiedon merkityksen kasvu, toimintatapojen tehostus ja muutos. N\u00e4m\u00e4 havainnot n\u00e4kyiv\u00e4t my\u00f6s laskenta- ja tarkastusammattilaisten ty\u00f6nkuvissa muun muassa henkil\u00f6kohtaisten ominaisuuksien korostumisena, rutiinit\u00f6iden v\u00e4hentymisen\u00e4 ja uusina ty\u00f6teht\u00e4vin\u00e4 kuten konsultointiteht\u00e4vin\u00e4.\nTutkimuksen tulokset vastasivat p\u00e4\u00e4piirteitt\u00e4in aikaisempien tutkimusten tuloksia. Yleisesti tutkimuksen perusteella voidaan todeta, ett\u00e4 digitalisaatio koettiin taloushallinnossa positiivisena haasteena. Digitalisaatio antaa organisaatioille mahdollisuuksia kehitt\u00e4\u00e4, luoda, tehostaa ja ylip\u00e4\u00e4t\u00e4ns\u00e4 tarkastella toimintaa uudella tavalla.", "language": "fi", "element": "description", "qualifier": "abstract", "schema": "dc"}, {"key": "dc.description.provenance", "value": "Submitted by Paivi Vuorio (paelvuor@jyu.fi) on 2018-11-21T06:25:24Z\nNo. of bitstreams: 0", "language": "en", "element": "description", "qualifier": "provenance", "schema": "dc"}, {"key": "dc.description.provenance", "value": "Made available in DSpace on 2018-11-21T06:25:24Z (GMT). No. of bitstreams: 0\n Previous issue date: 2018", "language": "en", "element": "description", "qualifier": "provenance", "schema": "dc"}, {"key": "dc.format.extent", "value": "102", "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.title", "value": "Digitalisaation diskurssit laskentatoimen ammattilehdiss\u00e4", "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-201811214796", "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": "fi", "element": "contributor", "qualifier": "organization", "schema": "dc"}, {"key": "dc.contributor.organization", "value": "University of Jyv\u00e4skyl\u00e4", "language": "en", "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": "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": "openAccess", "language": null, "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": "", "element": "subject", "qualifier": "oppiainekoodi", "schema": "dc"}, {"key": "dc.subject.yso", "value": "diskurssianalyysi", "language": null, "element": "subject", "qualifier": "yso", "schema": "dc"}, {"key": "dc.subject.yso", "value": "digitalisaatio", "language": null, "element": "subject", "qualifier": "yso", "schema": "dc"}, {"key": "dc.subject.yso", "value": "taloushallinto", "language": null, "element": "subject", "qualifier": "yso", "schema": "dc"}, {"key": "dc.subject.yso", "value": "laskentatoimi", "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.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.type.okm", "value": "G2", "language": null, "element": "type", "qualifier": "okm", "schema": "dc"}]
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