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[{"key": "dc.contributor.advisor", "value": "Rautiainen, Antti", "language": "", "element": "contributor", "qualifier": "advisor", "schema": "dc"}, {"key": "dc.contributor.author", "value": "Haapakoski, Siiri", "language": "", "element": "contributor", "qualifier": "author", "schema": "dc"}, {"key": "dc.date.accessioned", "value": "2019-06-11T08:39:03Z", "language": null, "element": "date", "qualifier": "accessioned", "schema": "dc"}, {"key": "dc.date.available", "value": "2019-06-11T08:39:03Z", "language": null, "element": "date", "qualifier": "available", "schema": "dc"}, {"key": "dc.date.issued", "value": "2019", "language": "", "element": "date", "qualifier": "issued", "schema": "dc"}, {"key": "dc.identifier.uri", "value": "https://jyx.jyu.fi/handle/123456789/64516", "language": null, "element": "identifier", "qualifier": "uri", "schema": "dc"}, {"key": "dc.description.abstract", "value": "Johdon laskentatoimen laskenta-ammattilaisten eli controllereiden rooli ja ty\u00f6teht\u00e4v\u00e4t ovat muuttuneet ajan my\u00f6t\u00e4. Tutkimuksen tavoitteena on selvitt\u00e4\u00e4 controllerin rooleihin ja ty\u00f6teht\u00e4viin vaikuttavia muutostekij\u00f6it\u00e4 sek\u00e4 controllereiden suhtautumista muutokseen. Controllerilla voidaan kuvata hyvin laajaa joukkoa laskenta-ammattilaisia. Roolit ja ty\u00f6teht\u00e4v\u00e4t voivat kuitenkin erota merkitt\u00e4v\u00e4sti controllerin, business controllerin ja business partnerin v\u00e4lill\u00e4. Rooleihin ja ty\u00f6teht\u00e4viin vaikuttavat niin et\u00e4isyys liiketoiminnasta, teht\u00e4vien luonne ja sis\u00e4lt\u00f6 kuin n\u00e4k\u00f6kulma aikaan. Controllereiden roolia ja ty\u00f6teht\u00e4vi\u00e4 kuvataan t\u00e4ss\u00e4 ty\u00f6ss\u00e4 uudella viitekehyksell\u00e4, Controller-polulla, joka osoittaa controller-ty\u00f6n kehityssuuntia nelj\u00e4ll\u00e4 akselilla. Suorittavat teht\u00e4v\u00e4t ovat v\u00e4hentyneet muun muassa tekniikan kehittyess\u00e4 ja automaation lis\u00e4\u00e4ntyess\u00e4, kansainv\u00e4lisyys ja lains\u00e4\u00e4d\u00e4nt\u00f6 sek\u00e4 pakottavat s\u00e4\u00e4d\u00f6kset asettavat niin yrityksille kuin controllereillekin erilaisia vaatimuksia. Talouden palvelukeskukset muuttavat organisaatioiden rakenteita ja toisaalta suhdannevaihtelut n\u00e4kyv\u00e4t niin talous- toiminnoissa kuin controllerin teht\u00e4viss\u00e4kin. Johdon laskentatoimen kulttuuri on muuttunut ja sit\u00e4 my\u00f6t\u00e4 muun muassa controller-toiminto koetaan osaksi liiketoiminnan ydintoimintaa. Liiketoimintasuuntautuneisuus n\u00e4kyy my\u00f6s controllerin roolissa. Lis\u00e4ksi ty\u00f6n tekemisess\u00e4 ja ty\u00f6el\u00e4m\u00e4ss\u00e4 on havaittavissa muutoksia. Vuorovaikutustaidot koetaan t\u00e4rkeiksi ja aktiivinen tiedonhankinta keinoksi yll\u00e4pit\u00e4\u00e4 omaa ammatillista osaamista. Controller-alan muutokseen suhtaudutaan p\u00e4\u00e4osin positiivisesti ja se koetaan tulevaisuuden kannalta mahdollisuutena uhkakuvan sijaan. Muutos n\u00e4hd\u00e4\u00e4n pikemminkin jatkuvaksi kehitykseksi kuin hetkelliseksi murrostilaksi. Tutkimus on toteutettu kvalitatiivisin menetelmin. Empiirinen aineisto koostuu kymmenest\u00e4 teemahaastattelusta sek\u00e4 laadullisesta tekstiaineistosta, jota on analysoitu aineistol\u00e4ht\u00f6isell\u00e4 sis\u00e4ll\u00f6nanalyysill\u00e4. Tutkimuksen tulokset t\u00e4ydent\u00e4v\u00e4t aikaisempaa tutkimusta. Yleiskatsaus controller-toiminnon muutokseen ja kehitykseen avaa runsaasti jatkotutkimusaiheita.", "language": "fi", "element": "description", "qualifier": "abstract", "schema": "dc"}, {"key": "dc.description.provenance", "value": "Submitted by Miia Hakanen (mihakane@jyu.fi) on 2019-06-11T08:39:03Z\nNo. of bitstreams: 0", "language": "en", "element": "description", "qualifier": "provenance", "schema": "dc"}, {"key": "dc.description.provenance", "value": "Made available in DSpace on 2019-06-11T08:39:03Z (GMT). No. of bitstreams: 0\n Previous issue date: 2019", "language": "en", "element": "description", "qualifier": "provenance", "schema": "dc"}, {"key": "dc.format.extent", "value": "76", "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": "controller", "language": "", "element": "subject", "qualifier": "other", "schema": "dc"}, {"key": "dc.subject.other", "value": "johdon laskentatoimi", "language": "", "element": "subject", "qualifier": "other", "schema": "dc"}, {"key": "dc.subject.other", "value": "muutostekij\u00e4", "language": "", "element": "subject", "qualifier": "other", "schema": "dc"}, {"key": "dc.title", "value": "Roolit ja ty\u00f6teht\u00e4v\u00e4t muutoksessa controller-toiminnossa : mitk\u00e4 tekij\u00e4t vaikuttavat muutokseen ja kuinka siihen suhtaudutaan?", "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-201906113128", "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": "muutos", "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": "sis\u00e4inen laskentatoimi", "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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