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[{"key": "dc.contributor.advisor", "value": "Virtanen, Aila", "language": "", "element": "contributor", "qualifier": "advisor", "schema": "dc"}, {"key": "dc.contributor.author", "value": "Laine, Anne", "language": "", "element": "contributor", "qualifier": "author", "schema": "dc"}, {"key": "dc.date.accessioned", "value": "2019-06-19T08:41:55Z", "language": null, "element": "date", "qualifier": "accessioned", "schema": "dc"}, {"key": "dc.date.available", "value": "2019-06-19T08:41:55Z", "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/123456789/64708", "language": null, "element": "identifier", "qualifier": "uri", "schema": "dc"}, {"key": "dc.description.abstract", "value": "Laskentatoimen tutkimus on enimm\u00e4kseen laadullista, yksityiseen sektoriin keskittynytt\u00e4 sek\u00e4 hajautettua. Jos julkisen laskentatoimen tutkimusta tehd\u00e4\u00e4nkin, sen tulokset j\u00e4\u00e4v\u00e4t usein marginaalisiksi ja kesken\u00e4\u00e4n ristiriitaisiksi. T\u00e4m\u00e4 tutkielma kuvailee julkisen sektorin tilinpidon muutosprosessia, uutta julkisjohtamista \u2013 erityisesti oppia nimelt\u00e4 NPM \u2013 sek\u00e4 sen k\u00e4ytt\u00f6\u00f6nottoa Suomessa. Tutkielmassa pyrit\u00e4\u00e4n arvioimaan yksityisen sek\u00e4 julkisen tilinp\u00e4\u00e4t\u00f6ksen tunnuslukuja tuottavuuden muutoksen mittauksessa julkisella sektorilla.\nTutkimusta varten on koottu tilastoiduista tilinp\u00e4\u00e4t\u00f6ksist\u00e4 eri\u00e4, joiden avulla on laskettu kannattavuutta ja tehokkuutta mittaavia tilinp\u00e4\u00e4t\u00f6stunnuslukuja. N\u00e4it\u00e4 on analysoitu aikasarjoina, keskittyen sis\u00e4isen muutoksen ja mahdollisten trendien etsint\u00e4\u00e4n. Tutkimuksessa k\u00e4ytet\u00e4\u00e4n vain visuaalista havainnointia, eik\u00e4 pyrit\u00e4 tekem\u00e4\u00e4n kausaliteettioletuksia itse reformiin.\nTutkimuksessa selvitet\u00e4\u00e4n, miten julkisen sektorin luonne ja k\u00e4yt\u00e4nteiden monipuolisuus hankaloittavat yksityisen sektorin perinteisten tunnuslukujen k\u00e4yt\u00e4nn\u00f6llisyytt\u00e4 tasapainotaloudessa. Tutkimus vahvistaa, etteiv\u00e4t yleiset tunnusluvut sovellu sellaisinaan julkisen tilinp\u00e4\u00e4t\u00f6ksen m\u00e4\u00e4r\u00e4lliseen pitk\u00e4n aikav\u00e4lin tutkimukseen. Tutkielmassa esitell\u00e4\u00e4n tekij\u00f6it\u00e4, jotka hankaloittavat liiketalouden tunnuslukujen k\u00e4ytt\u00f6\u00e4 julkisella sektorilla. Sovellettuina tunnusluvut kuitenkin antavat kuvaa muutoksesta ja trendeist\u00e4.\nAihe on vaatinut ja tulee yh\u00e4 vaatimaan laadullista tutkimusta, my\u00f6s t\u00e4m\u00e4n tutkimuksen pohjalta. M\u00e4\u00e4r\u00e4llinen tutkimus on kuitenkin mahdollista, kehityskelpoista ja eritoten tarpeellista. Analysoinnin ja arvioinnin kehitt\u00e4minen on kuitenkin jatkuva prosessi, jotta uusi kirjanpitotapa saadaan sopimaan uuteen ymp\u00e4rist\u00f6\u00f6ns\u00e4.", "language": "fi", "element": "description", "qualifier": "abstract", "schema": "dc"}, {"key": "dc.description.provenance", "value": "Submitted by Paivi Vuorio (paelvuor@jyu.fi) on 2019-06-19T08:41:55Z\nNo. of bitstreams: 0", "language": "en", "element": "description", "qualifier": "provenance", "schema": "dc"}, {"key": "dc.description.provenance", "value": "Made available in DSpace on 2019-06-19T08:41:55Z (GMT). No. of bitstreams: 0\n Previous issue date: 2019", "language": "en", "element": "description", "qualifier": "provenance", "schema": "dc"}, {"key": "dc.format.extent", "value": "49", "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": "Julkishallinnon tilinp\u00e4\u00e4t\u00f6sreformi ja tilinp\u00e4\u00e4t\u00f6stunnusluvut", "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-201906193296", "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": "julkinen sektori", "language": null, "element": "subject", "qualifier": "yso", "schema": "dc"}, {"key": "dc.subject.yso", "value": "tunnusluvut", "language": null, "element": "subject", "qualifier": "yso", "schema": "dc"}, {"key": "dc.subject.yso", "value": "tilinp\u00e4\u00e4t\u00f6s", "language": null, "element": "subject", "qualifier": "yso", "schema": "dc"}, {"key": "dc.subject.yso", "value": "uudistukset", "language": null, "element": "subject", "qualifier": "yso", "schema": "dc"}, {"key": "dc.subject.yso", "value": "julkinen hallinto", "language": null, "element": "subject", "qualifier": "yso", "schema": "dc"}, {"key": "dc.subject.yso", "value": "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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