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[{"key": "dc.contributor.advisor", "value": "Kurunm\u00e4ki, Liisa", "language": "", "element": "contributor", "qualifier": "advisor", "schema": "dc"}, {"key": "dc.contributor.author", "value": "Vaarnamo, Vilho", "language": "", "element": "contributor", "qualifier": "author", "schema": "dc"}, {"key": "dc.date.accessioned", "value": "2021-05-17T10:12:11Z", "language": null, "element": "date", "qualifier": "accessioned", "schema": "dc"}, {"key": "dc.date.available", "value": "2021-05-17T10:12:11Z", "language": null, "element": "date", "qualifier": "available", "schema": "dc"}, {"key": "dc.date.issued", "value": "2021", "language": "", "element": "date", "qualifier": "issued", "schema": "dc"}, {"key": "dc.identifier.uri", "value": "https://jyx.jyu.fi/handle/123456789/75684", "language": null, "element": "identifier", "qualifier": "uri", "schema": "dc"}, {"key": "dc.description.abstract", "value": "T\u00e4ss\u00e4 Pro Gradu -tutkielmassa tarkastellaan kuntayhti\u00f6iden l\u00e4pin\u00e4kyvyytt\u00e4 sek\u00e4 niiden tarkastusta erityisesti kuntien tarkastuslautakuntien n\u00e4k\u00f6kulmasta. Tutkimus toteutettiin kvalitatiivisena eli laadullisena tutkimuksena. Tutkielmaa varten haastateltiin kymment\u00e4 tarkastuslautakunnan j\u00e4sent\u00e4 kahdeksasta eri Suomen kunnasta. Haastattelut toteutettiin teemahaastatteluina, joiden tarkoituksena oli tutkia tarkastuslautakunnan j\u00e4senten mielipiteit\u00e4 liittyen kuntayhti\u00f6iden tarkastukseen sek\u00e4 lautakunnan toimivaltuuksiin.\nKuntien julkista toimintaa on lis\u00e4\u00e4ntyv\u00e4ss\u00e4 m\u00e4\u00e4rin yhti\u00f6itetty niiden omistamille osakeyhti\u00f6ille. Kuntaomisteisten yritysten lukum\u00e4\u00e4r\u00e4 on moninkertaistunut kahdessakymmeness\u00e4 vuodessa, ja samalla my\u00f6s veroilla ker\u00e4ttyj\u00e4 rahoja k\u00e4ytet\u00e4\u00e4n osakeyhti\u00f6iden kautta yh\u00e4 enemm\u00e4n. Yhti\u00f6itt\u00e4misen tavoitteena on usein edist\u00e4\u00e4 kilpailua, turvata markkinaperusteinen hinnoittelu sek\u00e4 parantaa kustannusrakenteen l\u00e4pin\u00e4kyvyytt\u00e4, taloudellista tehokkuutta ja tuloksien vertailtavuutta. Corporate governance eli hyv\u00e4 hallinnointitapa on t\u00e4rke\u00e4 osa my\u00f6s julkisen sektorin hallintoj\u00e4rjestelm\u00e4\u00e4. Olennainen osa hyv\u00e4\u00e4 hallinnointitapaa on tilivelvollisuuden ja l\u00e4pin\u00e4kyvyyden korostaminen julkisissa organisaatioissa.\nKunnan salassa pidett\u00e4viin asiakirjoihin p\u00e4\u00e4see k\u00e4siksi vain tarkkaan rajattu joukko, kuten esimerkiksi kunnan tarkastuslautakunta. Haastatellut tarkastuslautakunnan j\u00e4senet n\u00e4kiv\u00e4t tarkastuslautakunnan roolin t\u00e4rke\u00e4n\u00e4 erityisesti kuntakonsernin toiminnantarkastuksessa. Monen haastatellun mielest\u00e4 tiedonsaanti kuntayhti\u00f6ist\u00e4 on t\u00e4ll\u00e4 hetkell\u00e4 haastavaa tarkastuslautakunnan j\u00e4senen\u00e4. Merkitt\u00e4vimm\u00e4t havaitut ongelmat kuntakonsernissa ja -yhti\u00f6iss\u00e4 koskivat erityisesti virkamiesten ja luottamushenkil\u00f6iden kaksoisrooleja ja j\u00e4\u00e4viytt\u00e4 kuntakonsernin sis\u00e4ll\u00e4. L\u00e4pin\u00e4kyvyyden lis\u00e4\u00e4mist\u00e4 kuntayhti\u00f6iss\u00e4 haastateltavat pitiv\u00e4t tavoiteltavana. L\u00e4pin\u00e4kyvyytt\u00e4 voitaisiin lis\u00e4t\u00e4 esimerkiksi kunnan omistajaohjauksen kautta tai ulottamalla julkisuuslaki koskemaan my\u00f6s kunnan omistamia yhti\u00f6it\u00e4 Ruotsin mallin mukaisesti. Osa haastatelluista piti kuitenkin liiallista julkisuutta haitallisena avoimilla markkinoilla toimiville kuntayhti\u00f6ille. Julkisuuslain ulottamisen vaikutuksista julkisomisteisten yhti\u00f6iden toimintaan tulisikin tehd\u00e4 selvitys.", "language": "fi", "element": "description", "qualifier": "abstract", "schema": "dc"}, {"key": "dc.description.abstract", "value": "This Master\u2019s thesis studied the transparency and accountability of Finnish municipal sector and specifically municipal limited liability companies from the local authority audit committees\u2019 viewpoint. The study was conducted as qualitative research. The data of the empirical part of the study consists of 10 semi-structured interviews of members of the local authority audit committee of different medium to large size Finnish municipalities.\nMunicipalities have incorporated many of their activities to publicly owned companies in the recent years. One of the main reasons for this is the revision of national laws in accordance with the laws of the European Union. Other reasons for incorporating include promoting competition, improving efficiency and comparability in addition to securing market-based pricing to ensure competition neutrality. Transparency of these public organisations and accountability of the public and elected officials are vital in successful public sector corporate governance.\nIn this thesis, audit committee members were interviewed as they are among the rare few who have access to the confidential records of the municipality. The interviewed members of the audit committee saw their role as more focused on the performance audit while the auditors conduct the technical work. Many of the audit committee members thought that getting information from the municipal companies is challenging. The most significant problems observed in the municipal group and companies concerned the dou-ble roles and self-interest of elected and public officials. The interviewees considered in-creasing the transparency of municipal companies desirable. Transparency could be in-creased, for example, through municipal ownership control or by extending the Act on the Openness of Government Activities to municipal-owned companies in accordance with the Swedish model. However, some of the interviewees considered excessive publicity to be detrimental to municipal companies operating in the market. Further research could study the effects of extending the scope of the Act on the Openness of Government Activities to the municipal limited liability companies.", "language": "en", "element": "description", "qualifier": "abstract", "schema": "dc"}, {"key": "dc.description.provenance", "value": "Submitted by Paivi Vuorio (paelvuor@jyu.fi) on 2021-05-17T10:12:11Z\nNo. of bitstreams: 0", "language": "en", "element": "description", "qualifier": "provenance", "schema": "dc"}, {"key": "dc.description.provenance", "value": "Made available in DSpace on 2021-05-17T10:12:11Z (GMT). No. of bitstreams: 0\n Previous issue date: 2021", "language": "en", "element": "description", "qualifier": "provenance", "schema": "dc"}, {"key": "dc.format.extent", "value": "67", "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.title", "value": "Transparency of the Finnish municipal companies from the viewpoint of the local authority audit committees", "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-202105172957", "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": "kunnalliset osakeyhti\u00f6t", "language": null, "element": "subject", "qualifier": "yso", "schema": "dc"}, {"key": "dc.subject.yso", "value": "l\u00e4pin\u00e4kyvyys", "language": null, "element": "subject", "qualifier": "yso", "schema": "dc"}, {"key": "dc.subject.yso", "value": "kunnat", "language": null, "element": "subject", "qualifier": "yso", "schema": "dc"}, {"key": "dc.subject.yso", "value": "tarkastusvaliokunnat", "language": null, "element": "subject", "qualifier": "yso", "schema": "dc"}, {"key": "dc.subject.yso", "value": "julkinen sektori", "language": null, "element": "subject", "qualifier": "yso", "schema": "dc"}, {"key": "dc.subject.yso", "value": "laki viranomaisten toiminnan julkisuudesta", "language": null, "element": "subject", "qualifier": "yso", "schema": "dc"}, {"key": "dc.subject.yso", "value": "kunnalliset liikelaitokset", "language": null, "element": "subject", "qualifier": "yso", "schema": "dc"}, {"key": "dc.subject.yso", "value": "municipal joint-stock companies", "language": null, "element": "subject", "qualifier": "yso", "schema": "dc"}, {"key": "dc.subject.yso", "value": "transparency", "language": null, "element": "subject", "qualifier": "yso", "schema": "dc"}, {"key": "dc.subject.yso", "value": "municipalities", "language": null, "element": "subject", "qualifier": "yso", "schema": "dc"}, {"key": "dc.subject.yso", "value": "audit committees", "language": null, "element": "subject", "qualifier": "yso", "schema": "dc"}, {"key": "dc.subject.yso", "value": "public sector", "language": null, "element": "subject", "qualifier": "yso", "schema": "dc"}, {"key": "dc.subject.yso", "value": "Act on the Openness of Government Activities", "language": null, "element": "subject", "qualifier": "yso", "schema": "dc"}, {"key": "dc.subject.yso", "value": "municipal enterprises", "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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