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[{"key": "dc.contributor.advisor", "value": "M\u00e4tt\u00f6, Toni", "language": "", "element": "contributor", "qualifier": "advisor", "schema": "dc"}, {"key": "dc.contributor.author", "value": "Tyni, Aleksi", "language": "", "element": "contributor", "qualifier": "author", "schema": "dc"}, {"key": "dc.date.accessioned", "value": "2020-04-30T05:36:31Z", "language": null, "element": "date", "qualifier": "accessioned", "schema": "dc"}, {"key": "dc.date.available", "value": "2020-04-30T05:36:31Z", "language": null, "element": "date", "qualifier": "available", "schema": "dc"}, {"key": "dc.date.issued", "value": "2020", "language": "", "element": "date", "qualifier": "issued", "schema": "dc"}, {"key": "dc.identifier.uri", "value": "https://jyx.jyu.fi/handle/123456789/68779", "language": null, "element": "identifier", "qualifier": "uri", "schema": "dc"}, {"key": "dc.description.abstract", "value": "T\u00e4ss\u00e4 tutkielmassa uppoudutaan controller-toiminnon ulkoistamiseen. Aineisto\npohjautuu viiteen teemahaastatteluun: tutkielmassa haastateltiin kolmea ulkoistetun\ncontrollerin teht\u00e4viss\u00e4 ty\u00f6skentelev\u00e4\u00e4 henkil\u00f6\u00e4 sek\u00e4 kahta asiakasyrityksen\nedustajaa.\n\nTutkielman tavoitteena on selvitt\u00e4\u00e4 ulkoistetun controllerin roolia asiakasyrityksiss\u00e4\nsek\u00e4 controller-toiminnon ulkoistamisen syit\u00e4. Suomessa viime vuosina taloushallintoalan toimijoiden palveluntarjonta on laajentunut controller- ja CFO-palveluihin\nlakis\u00e4\u00e4teisten taloushallintopalveluiden ohella. Controllerin moninaista ty\u00f6nkuvaa sek\u00e4 mahdollista liiketoimintakumppaniroolia vasten ulkoistaminen\nn\u00e4ytt\u00e4ytyy ristiriitaiselta. Teoreettinen osuus k\u00e4sittelee ulkoistamista transaktiokustannusteorian sek\u00e4 resurssiperusteisen teorian valossa. Teoriaosuus k\u00e4sittelee my\u00f6s aiempaa tutkimusta controllereista. Lis\u00e4ksi luodaan katsaus markkinoilla oleviin palveluihin. Tulosten perusteella controller-toiminnon ulkoistamisen syit\u00e4 ovat matalammat\nkokonaiskustannukset sek\u00e4 resurssien puute. Tyypillisesti yrityksiss\u00e4 hy\u00f6dynnet\u00e4\u00e4n\nulkoistettua controlleria tilanteessa, jossa tarvitaan controllerin osaamista,\nmutta osaamiselle ei ole tarvetta kokoaikaisesti.\nVuorovaikutus yritysjohdon kanssa sek\u00e4 osallistuminen asiakasyrityksen liiketoimintaan\neri tavoin kuvastaa ulkoistetun controllerin liiketoimintaorientoitunutta\nroolia. Controllerien vastuulle kuuluvien teht\u00e4vien painopiste oli kuitenkin\noperatiivisissa teht\u00e4viss\u00e4. Ilmi\u00f6n uutuuden ja v\u00e4h\u00e4isen tutkimuksen vuoksi\nulkoistettujen controllereiden roolia on mielek\u00e4st\u00e4 tutkia my\u00f6s tulevaisuudessa.", "language": "fi", "element": "description", "qualifier": "abstract", "schema": "dc"}, {"key": "dc.description.provenance", "value": "Submitted by Paivi Vuorio (paelvuor@jyu.fi) on 2020-04-30T05:36:31Z\nNo. of bitstreams: 0", "language": "en", "element": "description", "qualifier": "provenance", "schema": "dc"}, {"key": "dc.description.provenance", "value": "Made available in DSpace on 2020-04-30T05:36:31Z (GMT). No. of bitstreams: 0\n Previous issue date: 2020", "language": "en", "element": "description", "qualifier": "provenance", "schema": "dc"}, {"key": "dc.format.extent", "value": "71", "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": "controller-palvelu", "language": "", "element": "subject", "qualifier": "other", "schema": "dc"}, {"key": "dc.subject.other", "value": "controller-toiminnon ulkoistaminen", "language": "", "element": "subject", "qualifier": "other", "schema": "dc"}, {"key": "dc.title", "value": "Controller-toiminnon ulkoistaminen : ulkoistetun controllerin rooli sek\u00e4 ulkoistamisen syyt", "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-202004302986", "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": "ulkoistaminen", "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": "sis\u00e4inen laskentatoimi", "language": null, "element": "subject", "qualifier": "yso", "schema": "dc"}, {"key": "dc.subject.yso", "value": "palvelut", "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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