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[{"key": "dc.contributor.advisor", "value": "Salminen, Pekka", "language": "", "element": "contributor", "qualifier": "advisor", "schema": "dc"}, {"key": "dc.contributor.author", "value": "Ranta-Ylitalo, Juho", "language": "", "element": "contributor", "qualifier": "author", "schema": "dc"}, {"key": "dc.date.accessioned", "value": "2020-05-19T12:12:21Z", "language": null, "element": "date", "qualifier": "accessioned", "schema": "dc"}, {"key": "dc.date.available", "value": "2020-05-19T12:12:21Z", "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/123456789/69069", "language": null, "element": "identifier", "qualifier": "uri", "schema": "dc"}, {"key": "dc.description.abstract", "value": "Mielen tilinpidolla tarkoitetaan kokoelmaa kognitiivisia toimintoja, joiden perusteella yksil\u00f6 suunnittelee, j\u00e4sent\u00e4\u00e4 ja hahmottaa taloudellista toimintaansa. Arvonlis\u00e4verotuksen kontekstissa yritt\u00e4jien mielen tilinpidon strategiat jakautuvat segregaatioon ja integraatioon perustuviksi, joiden v\u00e4linen ero tulee n\u00e4kyv\u00e4ksi yritt\u00e4j\u00e4n asenteissa ja suhtautumistavoissa arvonlis\u00e4veroa kohtaan.\nT\u00e4ss\u00e4 tutkimusotteeltaan laadullisessa tutkimuksessa tarkastellaan kirjanpit\u00e4jien\nmahdollisuuksia havaita ja tunnistaa asiakasyritt\u00e4jiens\u00e4 soveltama mielen tilinpidon strategia, kartoitetaan kirjanpit\u00e4jien k\u00e4sityksi\u00e4 strategioiden painottumisen taustalla vaikuttavista tekij\u00f6ist\u00e4 ja selvitet\u00e4\u00e4n kirjanpit\u00e4jien kokemuksia omista vaikutusmahdollisuuksistaan yritt\u00e4j\u00e4n suhtautumiseen arvonlis\u00e4verotusta kohtaan. Tutkimusaineisto on ker\u00e4tty\nhaastattelemalla kolmea kirjanpit\u00e4j\u00e4\u00e4.\nTutkimuksen tulosten perusteella kirjanpit\u00e4jill\u00e4 on mahdollisuus havaita asiakasyritt\u00e4jiens\u00e4 arvonlis\u00e4verotukseen liittyv\u00e4t mielen tilinpidon strategiat ja tunnistaa eri strategioita soveltavat yritt\u00e4j\u00e4t asiakaskunnastaan. Lis\u00e4ksi tulokset antavat viitteit\u00e4 vero- ja taloudellisen osaamisen tason liittyv\u00e4n segregaatiota painottavaan mielen tilinpidon strategiaan. T\u00e4m\u00e4n ohella tutkimuksen tulokset tarjoavat suuntaa-antavaa tietoa kirjanpit\u00e4jien kokemuksista vaikutusmahdollisuuksistaan asiakasyritt\u00e4jiens\u00e4 arvonlis\u00e4verotukseen liittyv\u00e4\u00e4n ajatteluun.\nSaadut tulokset ovat p\u00e4\u00e4osin yhtenevi\u00e4 aikaisempien tutkimustulosten kanssa, joskin ilmi\u00f6t\u00e4 l\u00e4hestyt\u00e4\u00e4n ensimm\u00e4ist\u00e4 kertaa kirjanpit\u00e4jien n\u00e4k\u00f6kulmasta.", "language": "fi", "element": "description", "qualifier": "abstract", "schema": "dc"}, {"key": "dc.description.provenance", "value": "Submitted by Paivi Vuorio (paelvuor@jyu.fi) on 2020-05-19T12:12:21Z\nNo. of bitstreams: 0", "language": "en", "element": "description", "qualifier": "provenance", "schema": "dc"}, {"key": "dc.description.provenance", "value": "Made available in DSpace on 2020-05-19T12:12:21Z (GMT). No. of bitstreams: 0\n Previous issue date: 2020", "language": "en", "element": "description", "qualifier": "provenance", "schema": "dc"}, {"key": "dc.format.extent", "value": "33", "language": "", "element": "format", "qualifier": "extent", "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": "Yritt\u00e4jien suhde arvonlis\u00e4verotukseen : mielen tilinpidon strategiat kirjanpit\u00e4jien tunnistamina", "language": "", "element": "title", "qualifier": null, "schema": "dc"}, {"key": "dc.type", "value": "bachelor thesis", "language": null, "element": "type", "qualifier": null, "schema": "dc"}, {"key": "dc.identifier.urn", "value": "URN:NBN:fi:jyu-202005193322", "language": "", "element": "identifier", "qualifier": "urn", "schema": "dc"}, {"key": "dc.type.ontasot", "value": "Bachelor's thesis", "language": "en", "element": "type", "qualifier": "ontasot", "schema": "dc"}, {"key": "dc.type.ontasot", "value": "Kandidaatinty\u00f6", "language": "fi", "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_7a1f", "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": "bachelorThesis", "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": "kirjanpito", "language": null, "element": "subject", "qualifier": "yso", "schema": "dc"}, {"key": "dc.subject.yso", "value": "arvonlis\u00e4vero", "language": null, "element": "subject", "qualifier": "yso", "schema": "dc"}, {"key": "dc.subject.yso", "value": "yritykset", "language": null, "element": "subject", "qualifier": "yso", "schema": "dc"}, {"key": "dc.subject.yso", "value": "yritt\u00e4j\u00e4t", "language": null, "element": "subject", "qualifier": "yso", "schema": "dc"}, {"key": "dc.subject.yso", "value": "verotus", "language": null, "element": "subject", "qualifier": "yso", "schema": "dc"}, {"key": "dc.subject.yso", "value": "kirjanpit\u00e4j\u00e4t", "language": null, "element": "subject", "qualifier": "yso", "schema": "dc"}, {"key": "dc.subject.yso", "value": "laskentatoimi", "language": null, "element": "subject", "qualifier": "yso", "schema": "dc"}, {"key": "dc.rights.url", "value": "https://rightsstatements.org/page/InC/1.0/", "language": null, "element": "rights", "qualifier": "url", "schema": "dc"}]
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