| fullrecord |
[{"key": "dc.contributor.advisor", "value": "Virtanen, Aila", "language": "", "element": "contributor", "qualifier": "advisor", "schema": "dc"}, {"key": "dc.contributor.author", "value": "Riiho, Aleksi", "language": "", "element": "contributor", "qualifier": "author", "schema": "dc"}, {"key": "dc.date.accessioned", "value": "2018-12-20T06:53:38Z", "language": null, "element": "date", "qualifier": "accessioned", "schema": "dc"}, {"key": "dc.date.available", "value": "2018-12-20T06:53:38Z", "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/123456789/60711", "language": null, "element": "identifier", "qualifier": "uri", "schema": "dc"}, {"key": "dc.description.abstract", "value": "Tilintarkastaja on palveluntuottaja. Tilintarkastuksen laatuun t\u00e4ten vaikuttavat samat tekij\u00e4t kuin muissakin palveluissa \u2013 konkreettinen ymp\u00e4rist\u00f6, luotettavuus, reagointialttius, vakuuttavuus ja empatia. Jokaisen osatekij\u00e4n vaikutusta arvioidaan yleens\u00e4 erikseen asiakkaan arvioidessa palvelun laatua. T\u00e4ss\u00e4 tutkimuksessa painopiste on tilintarkastajien omissa kokemuksissa palvelun laadun yhdest\u00e4 osatekij\u00e4st\u00e4, empatiasta.\n\nT\u00e4m\u00e4 tutkimus on laadullinen tutkimus. Tutkimukseen osallistui viisi tilintarkastajaa, ja haastattelut toteutettiin teemahaastatteluilla. Tutkittavista yksi oli auktorisoimaton, yksi HT-tilintarkastaja, yksi JHT-tilintarkastaja sek\u00e4 kaksi KHT-tilintarkastajaa. Haastattelut toteutettiin marras-joulukuussa 2018. Analyysimenetelm\u00e4n\u00e4 k\u00e4ytet\u00e4\u00e4n sis\u00e4ll\u00f6nanalyysia vastauksissa.\n\nT\u00e4ss\u00e4 tutkimuksessa l\u00e4ht\u00f6kohtana on aiemman tutkimuksen perusteella tutkia empatian merkitt\u00e4vyytt\u00e4 tilintarkastajien ty\u00f6ss\u00e4 heid\u00e4n omien kokemustensa\npohjalta. Tilintarkastajat toimivat laajan s\u00e4\u00e4ntelyn ja valvonnan kohteena, mik\u00e4 voi antaa ammattiryhm\u00e4st\u00e4 kylm\u00e4n ja et\u00e4isen kuvan. Riippumattomuus ja objektiivisuus ovat t\u00e4ten tilintarkastajan ty\u00f6n kulmakivi\u00e4. N\u00e4m\u00e4 ilmi\u00f6t eiv\u00e4t kuitenkaan poista sit\u00e4, ett\u00e4 tilintarkastajina toimivat ihmiset omine tunteineen, mielialoineen ja persoonallisuuksineen.\n\nT\u00e4m\u00e4n tutkimuksen merkitt\u00e4vin tulos on empatian kokonaisvaltaisuus tilintarkastajan ty\u00f6ss\u00e4. Empatian rooli yhten\u00e4 palvelun laadun osatekij\u00e4n\u00e4 voidaan miltei kyseenalaistaa, sill\u00e4 t\u00e4m\u00e4n tutkimuksen tulosten mukaan empatia toimii tekij\u00e4n\u00e4 jokaisessa muussa palvelun laadun osatekij\u00e4ss\u00e4. Empatialla oli my\u00f6s merkitt\u00e4v\u00e4 vaikutus tilintarkastuksen laatuun, mik\u00e4 entisest\u00e4\u00e4n korostaa empatian suurta merkityst\u00e4 tilintarkastuksessa.", "language": "fi", "element": "description", "qualifier": "abstract", "schema": "dc"}, {"key": "dc.description.provenance", "value": "Submitted by Paivi Vuorio (paelvuor@jyu.fi) on 2018-12-20T06:53:38Z\nNo. of bitstreams: 0", "language": "en", "element": "description", "qualifier": "provenance", "schema": "dc"}, {"key": "dc.description.provenance", "value": "Made available in DSpace on 2018-12-20T06:53:38Z (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": "tilintarkastuksen laatu", "language": "", "element": "subject", "qualifier": "other", "schema": "dc"}, {"key": "dc.title", "value": "Tarvitseeko tilintarkastaja empatiaa? : tilintarkastajien kokemuksia empatiasta", "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-201812205250", "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": "tilintarkastajat", "language": null, "element": "subject", "qualifier": "yso", "schema": "dc"}, {"key": "dc.subject.yso", "value": "tilintarkastus", "language": null, "element": "subject", "qualifier": "yso", "schema": "dc"}, {"key": "dc.subject.yso", "value": "empatia", "language": null, "element": "subject", "qualifier": "yso", "schema": "dc"}, {"key": "dc.subject.yso", "value": "laatu", "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"}]
|