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[{"key": "dc.contributor.advisor", "value": "Rautiainen, Antti", "language": "", "element": "contributor", "qualifier": "advisor", "schema": "dc"}, {"key": "dc.contributor.author", "value": "Vartiainen, Laura", "language": "", "element": "contributor", "qualifier": "author", "schema": "dc"}, {"key": "dc.date.accessioned", "value": "2019-08-14T07:29:24Z", "language": null, "element": "date", "qualifier": "accessioned", "schema": "dc"}, {"key": "dc.date.available", "value": "2019-08-14T07:29:24Z", "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/123456789/65237", "language": null, "element": "identifier", "qualifier": "uri", "schema": "dc"}, {"key": "dc.description.abstract", "value": "T\u00e4ss\u00e4 pro gradu -tutkielmassa tarkastellaan digitalisaation merkityst\u00e4 johdon laskentatoimen ammattilaisten eli controllereiden roolille suomalaisessa finanssialan organisaatiossa. Tutkimus keskittyy selvitt\u00e4m\u00e4\u00e4n, kuinka johdon laskentatoimen kannalta keskeisimm\u00e4t digitalisaation implikaatiot, kuten data-analytiikka, toiminnanohjausj\u00e4rjestelm\u00e4t, robotiikka ja teko\u00e4ly m\u00e4\u00e4ritt\u00e4v\u00e4t controllereiden roolia tutkimuksen case-yrityksess\u00e4 OP Ryhm\u00e4ss\u00e4. Lis\u00e4ksi tutkimuksessa selvitet\u00e4\u00e4n, kuinka ty\u00f6el\u00e4m\u00e4n ja erityisesti controllereiden roolin n\u00e4hd\u00e4\u00e4n kehittyv\u00e4n tulevaisuudessa digitalisaation ja automaation my\u00f6t\u00e4. Tutkimuksen aineisto koostuu seitsem\u00e4st\u00e4 puolistrukturoidusta teemahaastattelusta, jotka on ker\u00e4tty osana Jyv\u00e4skyl\u00e4n yliopiston kauppakorkeakoulun Strategy, Accounting and Leadership as Practice -hanketta. Tutkimusaineisto analysoidaan teoriaohjaavaa sis\u00e4ll\u00f6nanalyysi\u00e4 hy\u00f6dynt\u00e4en.\nAikaisemmat tutkimukset ovat havainneet controllereiden roolissa tapahtuneen muutoksen niin sanotusta \u201cpavunlaskijasta\u201d \u201cbisneskumppaniksi\u201d. Useat tutkimukset kuitenkin my\u00f6s toteavat, ettei t\u00e4m\u00e4 muutos ole viel\u00e4 t\u00e4ydellisesti toteutunut. T\u00e4m\u00e4 tutkimus havaitsee t\u00e4m\u00e4n saman muutoksen keskener\u00e4isyyden pit\u00e4v\u00e4n paikkaansa my\u00f6s OP:lla, sill\u00e4 noin puolet controllereiden roolista koostuu edelleen menneeseen katsovien raporttien laatimisesta ja muusta rutiinity\u00f6st\u00e4. Noin puolet teht\u00e4vist\u00e4 taas ovat enemm\u00e4n johdon p\u00e4\u00e4t\u00f6ksentekoa tukevaa analysointia. Digitalisaatio on osaltaan avustanut muutoksessa kohti bisneskumppaniroolia poistamalla tiettyj\u00e4 k\u00e4sin teht\u00e4vi\u00e4 rutiiniteht\u00e4vi\u00e4. Tutkimuksessa havaittiin kuitenkin, ett\u00e4 vaikka finanssialan digiloikka onkin juuri nyt ajankohtainen keskustelunaihe, ovat erityisesti OP:n sis\u00e4iset j\u00e4rjestelm\u00e4t viel\u00e4 melko hajanaisia, eik\u00e4 niist\u00e4 saada juurikaan valmista analytiikkaa, mik\u00e4 osaltaan hidastaa controllereiden siirtym\u00e4\u00e4 kohti bisneskumppanuutta. Digitalisaatioon liitett\u00e4v\u00e4t tulevaisuudenn\u00e4kym\u00e4t ovat kuitenkin p\u00e4\u00e4s\u00e4\u00e4nt\u00f6isesti positiivisia, ja sen odotetaan viev\u00e4n controllereiden roolia mielekk\u00e4\u00e4mp\u00e4\u00e4n suuntaan.", "language": "fi", "element": "description", "qualifier": "abstract", "schema": "dc"}, {"key": "dc.description.provenance", "value": "Submitted by Miia Hakanen (mihakane@jyu.fi) on 2019-08-14T07:29:24Z\nNo. of bitstreams: 0", "language": "en", "element": "description", "qualifier": "provenance", "schema": "dc"}, {"key": "dc.description.provenance", "value": "Made available in DSpace on 2019-08-14T07:29:24Z (GMT). No. of bitstreams: 0\n Previous issue date: 2019", "language": "en", "element": "description", "qualifier": "provenance", "schema": "dc"}, {"key": "dc.format.extent", "value": "61", "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": "controllerin rooli", "language": "", "element": "subject", "qualifier": "other", "schema": "dc"}, {"key": "dc.subject.other", "value": "johdon laskentatoimi", "language": "", "element": "subject", "qualifier": "other", "schema": "dc"}, {"key": "dc.title", "value": "Digitalisaation vaikutukset controllereiden rooliin suomalaisessa finanssialan organisaatiossa", "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-201908143845", "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": "laskentatoimi", "language": null, "element": "subject", "qualifier": "yso", "schema": "dc"}, {"key": "dc.subject.yso", "value": "teko\u00e4ly", "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.subject.yso", "value": "robotiikka", "language": null, "element": "subject", "qualifier": "yso", "schema": "dc"}, {"key": "dc.subject.yso", "value": "finanssiala", "language": null, "element": "subject", "qualifier": "yso", "schema": "dc"}, {"key": "dc.subject.yso", "value": "digitalisaatio", "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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