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[{"key": "dc.contributor.advisor", "value": "Kurunm\u00e4ki, Liisa", "language": "", "element": "contributor", "qualifier": "advisor", "schema": "dc"}, {"key": "dc.contributor.advisor", "value": "Kettunen, Jaana", "language": "", "element": "contributor", "qualifier": "advisor", "schema": "dc"}, {"key": "dc.contributor.author", "value": "Wuorinen, Juho-Antti", "language": "", "element": "contributor", "qualifier": "author", "schema": "dc"}, {"key": "dc.date.accessioned", "value": "2020-06-26T06:16:10Z", "language": null, "element": "date", "qualifier": "accessioned", "schema": "dc"}, {"key": "dc.date.available", "value": "2020-06-26T06:16:10Z", "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/123456789/70939", "language": null, "element": "identifier", "qualifier": "uri", "schema": "dc"}, {"key": "dc.description.abstract", "value": "T\u00e4m\u00e4n pro gradu -tutkielman tarkoituksena on tutkia laskentatoimen roolia k\u00e4yv\u00e4n hoidon suosituksien laadintaprosessissa. Tutkimuksessa haetaan vastauksia siihen, kuinka laskentatoimea ja sen metodeja sovelletaan suomalaisessa k\u00e4yv\u00e4n hoidon suosituksien laadintaprosessissa. T\u00e4m\u00e4n lis\u00e4ksi tutkimus pyrkii selvitt\u00e4m\u00e4\u00e4n laskentatoimen k\u00e4yt\u00f6n laajuutta, sek\u00e4 k\u00e4ytt\u00f6\u00f6n liittyvi\u00e4 haasteita. Kyseinen tutkimusaihe on verrattain uusi, ja t\u00e4m\u00e4n vuoksi kyseisest\u00e4 aiheesta on olemassa vain v\u00e4h\u00e4n tutkimusta. Tutkimuksen teoreettinen viitekehys rakentuu sellaisten terveydenhuollon laskennan ja johtamisen teorioiden ymp\u00e4rille, jotka keskittyv\u00e4t terveydenhuollon laskemiseen sek\u00e4 standardointiin. Lis\u00e4ksi teoreettisessa viitekehyksess\u00e4 esitell\u00e4\u00e4n my\u00f6s Iso-Britannian k\u00e4yv\u00e4n hoidon suosituksien kehitt\u00e4misprosessia, jota vertaillaan my\u00f6s suomalaiseen kehitysprosessiin. Tutkimusta varten haastateltiin teemahaastatteluin yhteens\u00e4 kuutta eri asiantuntijaa, jotka edustavat sek\u00e4 terveydenhuollon ett\u00e4 terveystaloustieteen ammattilaisia suomalaisesta terveydenhuollosta. Haastattelut analysoitiin sis\u00e4ll\u00f6nanalyysill\u00e4. Haastattelujen lis\u00e4ksi tutkimuksessa hy\u00f6dynnettiin my\u00f6s haastateltavien toimittamia asiakirjoja aiheeseen liittyen. Tutkimuksessa tarkasteltiin esimerkkitapauksena nivelreuman k\u00e4yv\u00e4n hoidon suositusta.\nTulosten perusteella laskentatoimen rooli suomalaisissa k\u00e4yv\u00e4n hoidon suositusten kehitt\u00e4misess\u00e4 on v\u00e4h\u00e4ist\u00e4 johtuen kustannustiedon systemaattisen k\u00e4yt\u00f6n puutteesta laadintaprosessin aikana. Laskentatoimen k\u00e4yt\u00f6n laajuuden kohdalla avainasemassa ovat hoitosuositusten kehitysryhm\u00e4t, joilla on itsen\u00e4inen rooli suosituksien kehitt\u00e4misess\u00e4. Laskentatoimen k\u00e4ytt\u00f6\u00e4 ja sen laajuutta rajoittavat lis\u00e4ksi muun muassa lains\u00e4\u00e4d\u00e4nt\u00f6, rahoitus sek\u00e4 terveydenhuollon ammattikunnan halukkuus k\u00e4ytt\u00e4miseen.", "language": "fi", "element": "description", "qualifier": "abstract", "schema": "dc"}, {"key": "dc.description.abstract", "value": "The purpose of this master's thesis is to study the role of accounting in developing Finnish current care recommendations. The study seeks to find out the role and the extent of the use of accounting in the design of Finnish CCGs. Also, this master\u2019s thesis seeks to find out what accounting methods are used as well as whether there are any challenges related to the use of accounting methods. The research topic is relatively new and therefore there is little research on this topic. The theoretical framework of the study is built around theories of healthcare calculation and management. More specifically, the literature focuses on both healthcare calculation and healthcare standardisation. In addition, the theoretical framework also presents the United Kingdom\u2019s guideline development process, and a comparison is made with the Finnish practice. For the study, a total of six different experts, representing both healthcare and health economics professionals from the Finnish healthcare context, were interviewed through semi-structured interviews. The interviews were analysed with content analysis. A case, rheumatoid arthritis, was also used to examine the use of accounting more specifically. According to the findings of this study, accounting currently plays a minor role in the design of the Finnish CCGs. A systematic use of cost information is lacking as responsibility of the guideline development is currently on the guideline development groups (GDGs). The role and the use of accounting are also limited by Finnish legislation, financing and the willingness of the healthcare profession to use accounting in the development process of current care guidelines. The results of this thesis aim to produce new information on Finnish healthcare standardisation efforts from an accounting perspective.", "language": "en", "element": "description", "qualifier": "abstract", "schema": "dc"}, {"key": "dc.description.provenance", "value": "Submitted by Miia Hakanen (mihakane@jyu.fi) on 2020-06-26T06:16:10Z\nNo. of bitstreams: 0", "language": "en", "element": "description", "qualifier": "provenance", "schema": "dc"}, {"key": "dc.description.provenance", "value": "Made available in DSpace on 2020-06-26T06:16:10Z (GMT). No. of bitstreams: 0\n Previous issue date: 2020", "language": "en", "element": "description", "qualifier": "provenance", "schema": "dc"}, {"key": "dc.format.extent", "value": "101", "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": "eng", "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": "current care guidelines", "language": "", "element": "subject", "qualifier": "other", "schema": "dc"}, {"key": "dc.title", "value": "The Role of Accounting in the Development of Current Care Guidelines", "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-202006265127", "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": "yvv.contractresearch.initiative", "value": "university", "language": "", "element": "contractresearch", "qualifier": "initiative", "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": "standardointi", "language": null, "element": "subject", "qualifier": "yso", "schema": "dc"}, {"key": "dc.subject.yso", "value": "hoitosuositukset", "language": null, "element": "subject", "qualifier": "yso", "schema": "dc"}, {"key": "dc.subject.yso", "value": "terveydenhoito", "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": "kustannukset", "language": null, "element": "subject", "qualifier": "yso", "schema": "dc"}, {"key": "dc.subject.yso", "value": "terveydenhuolto", "language": null, "element": "subject", "qualifier": "yso", "schema": "dc"}, {"key": "dc.subject.yso", "value": "terveyspalvelut", "language": null, "element": "subject", "qualifier": "yso", "schema": "dc"}, {"key": "dc.subject.yso", "value": "nivelreuma", "language": null, "element": "subject", "qualifier": "yso", "schema": "dc"}, {"key": "dc.subject.yso", "value": "kustannustehokkuus", "language": null, "element": "subject", "qualifier": "yso", "schema": "dc"}, {"key": "dc.subject.yso", "value": "standardisation", "language": null, "element": "subject", "qualifier": "yso", "schema": "dc"}, {"key": "dc.subject.yso", "value": "clinical guidelines", "language": null, "element": "subject", "qualifier": "yso", "schema": "dc"}, {"key": "dc.subject.yso", "value": "health care", "language": null, "element": "subject", "qualifier": "yso", "schema": "dc"}, {"key": "dc.subject.yso", "value": "accounting", "language": null, "element": "subject", "qualifier": "yso", "schema": "dc"}, {"key": "dc.subject.yso", "value": "costs", "language": null, "element": "subject", "qualifier": "yso", "schema": "dc"}, {"key": "dc.subject.yso", "value": "public health service", "language": null, "element": "subject", "qualifier": "yso", "schema": "dc"}, {"key": "dc.subject.yso", "value": "health services", "language": null, "element": "subject", "qualifier": "yso", "schema": "dc"}, {"key": "dc.subject.yso", "value": "rheumatoid arthritis", "language": null, "element": "subject", "qualifier": "yso", "schema": "dc"}, {"key": "dc.subject.yso", "value": "cost effectiveness", "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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