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[{"key": "dc.contributor.advisor", "value": "Virtanen, Aila", "language": "", "element": "contributor", "qualifier": "advisor", "schema": "dc"}, {"key": "dc.contributor.author", "value": "Savolainen, Aleksi", "language": "", "element": "contributor", "qualifier": "author", "schema": "dc"}, {"key": "dc.date.accessioned", "value": "2021-06-09T09:13:58Z", "language": null, "element": "date", "qualifier": "accessioned", "schema": "dc"}, {"key": "dc.date.available", "value": "2021-06-09T09:13:58Z", "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/123456789/76386", "language": null, "element": "identifier", "qualifier": "uri", "schema": "dc"}, {"key": "dc.description.abstract", "value": "Tilintarkastusalan kausiluonteisuudesta johtuen tilintarkastusyhteis\u00f6jen on v\u00e4ltt\u00e4m\u00e4t\u00f6nt\u00e4 rekrytoida tilintarkastusharjoittelijoita tasoittamaan kev\u00e4tkauden suurta ty\u00f6kuormaa. T\u00e4ss\u00e4 tutkimuksessa tarkastellaan auktorisoitujen tilintarkastajien kokemuksia tilintarkastusharjoittelijoista ja selvitet\u00e4\u00e4n, kuinka harjoittelijat ovat suoriutuneet heille m\u00e4\u00e4r\u00e4tyist\u00e4 teht\u00e4vist\u00e4. Lis\u00e4ksi tutkimuksessa tarkastellaan auktorisoitujen tilintarkastajien mielipiteit\u00e4 siit\u00e4, kuinka hyvin korkeakoulutus nykymuodossaan antaa valmiuksia ty\u00f6el\u00e4m\u00e4n asettamiin vaatimuksiin. Tutkimuksen aineisto muodostuu vuonna 2020 toteutetuista teemahaastatteluista. \n\nTutkimustulosten perusteella tilintarkastajien kokemukset tilintarkastusharjoittelijoista ovat p\u00e4\u00e4s\u00e4\u00e4nt\u00f6isesti eritt\u00e4in hyv\u00e4t. Haastateltavat olivat yht\u00e4 mielt\u00e4 siit\u00e4, ett\u00e4 harjoittelijat ovat p\u00e4rj\u00e4nneet yleisesti mallikkaasti suhteessa ty\u00f6teht\u00e4viins\u00e4. Haastateltavilta kysyttiin koulutuksen, aikaisemman ty\u00f6kokemuksen sek\u00e4 henkil\u00f6kohtaisten ominaisuuksien merkityksest\u00e4. Tilintarkastajat olivat yht\u00e4 mielt\u00e4 siit\u00e4, ett\u00e4 kaikista t\u00e4rkeint\u00e4 on harjoittelijoiden henkil\u00f6kohtaiset ominaisuudet ja se vaikuttaa suoriutumiseen enemm\u00e4n kuin aikaisempi ty\u00f6kokemus ja korkeakoulusta saatava muodollinen koulutus.\n\nTarkasteltaessa tilintarkastajien mielipiteit\u00e4 korkeakouluopintojen tuomista ty\u00f6el\u00e4m\u00e4valmiuksista, tulokset olivat my\u00f6s varsin yhdenmukaiset. Haastateltavat tiedostivat sen, ett\u00e4 korkeakouluopinnot ovat luonteeltaan yleissivist\u00e4vi\u00e4 ja niiden kuuluukin olla sit\u00e4 my\u00f6ten teoreettisia. Lis\u00e4ksi he pitiv\u00e4t suomalaista koulutusta yleisell\u00e4 tasolla laadukkaana. Siit\u00e4 huolimatta he toivoivat korkeakouluopintoihin entist\u00e4 enemm\u00e4n k\u00e4yt\u00e4nn\u00f6n osaamiseen t\u00e4ht\u00e4\u00e4vi\u00e4 opintoja sek\u00e4 muun muassa laajempia tietoteknisi\u00e4 opintoja. Heid\u00e4n mukaansa n\u00e4ist\u00e4 muutoksista olisi merkitt\u00e4v\u00e4\u00e4 hy\u00f6ty\u00e4 siirrytt\u00e4ess\u00e4 koulunpenkilt\u00e4 ty\u00f6el\u00e4m\u00e4\u00e4n.", "language": "fi", "element": "description", "qualifier": "abstract", "schema": "dc"}, {"key": "dc.description.provenance", "value": "Submitted by Paivi Vuorio (paelvuor@jyu.fi) on 2021-06-09T09:13:58Z\nNo. of bitstreams: 0", "language": "en", "element": "description", "qualifier": "provenance", "schema": "dc"}, {"key": "dc.description.provenance", "value": "Made available in DSpace on 2021-06-09T09:13:58Z (GMT). No. of bitstreams: 0\n Previous issue date: 2021", "language": "en", "element": "description", "qualifier": "provenance", "schema": "dc"}, {"key": "dc.format.extent", "value": "47", "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.title", "value": "Tilintarkastusharjoittelijoiden osaamistaso ja koulutus : tilintarkastajien kokemuksia", "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-202106093598", "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.collaborator", "value": "business", "language": "", "element": "contractresearch", "qualifier": "collaborator", "schema": "yvv"}, {"key": "yvv.contractresearch.funding", "value": "0", "language": "", "element": "contractresearch", "qualifier": "funding", "schema": "yvv"}, {"key": "yvv.contractresearch.initiative", "value": "student", "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": "osaaminen", "language": null, "element": "subject", "qualifier": "yso", "schema": "dc"}, {"key": "dc.subject.yso", "value": "tilintarkastus", "language": null, "element": "subject", "qualifier": "yso", "schema": "dc"}, {"key": "dc.subject.yso", "value": "ammattitaito", "language": null, "element": "subject", "qualifier": "yso", "schema": "dc"}, {"key": "dc.subject.yso", "value": "harjoittelijat", "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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