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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": "Nieminen, Teemu", "language": "", "element": "contributor", "qualifier": "author", "schema": "dc"}, {"key": "dc.date.accessioned", "value": "2021-06-10T06:28:16Z", "language": null, "element": "date", "qualifier": "accessioned", "schema": "dc"}, {"key": "dc.date.available", "value": "2021-06-10T06:28:16Z", "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/123456789/76410", "language": null, "element": "identifier", "qualifier": "uri", "schema": "dc"}, {"key": "dc.description.abstract", "value": "T\u00e4ss\u00e4 tutkielmassa on tarkoitus tutkia tilitoimiston sertifioinnin merkityst\u00e4 suomalaisten pk-yritysten p\u00e4\u00e4t\u00f6kseen taloushallinnon toimintojen ulkoistamisessa. Tutkimuskysymyksi\u00e4 l\u00e4hestyt\u00e4\u00e4n tilitoimiston sertifioinnin luottamuksen lis\u00e4\u00e4misen n\u00e4k\u00f6kulmasta. \nTutkimuksen teoreettisena viitekehyksen\u00e4 on k\u00e4ytetty p\u00e4\u00e4mies-agenttiteoriaa, jonka avulla selitet\u00e4\u00e4n asiakasyrityksen ja tilitoimiston v\u00e4list\u00e4 luottamuksen kuilua, jota pyrit\u00e4\u00e4n parantamaan kolmansien osapuolen lausunnoilla, joita \novat tutkimuksessa tutkitut sertifikaatit.\nTutkimus on toteutettu kvantitatiivisena tutkimuksena, jossa 2610 suomalaiselle pk-yrityksen talousp\u00e4\u00e4tt\u00e4j\u00e4lle l\u00e4hetetyss\u00e4 Webropol -kyselylomakkeessa kysyttiin heid\u00e4n n\u00e4kemyksi\u00e4\u00e4n tilitoimiston kolmesta eri sertifioinnista. N\u00e4m\u00e4 olivat ISAE 3402- , ISO 9001 -sertifiointi sek\u00e4 Taloushallintoliiton auktorisoima tilitoimisto.\nTutkimuksen otoskooksi muodostui 308 vastausta ja vastaukset k\u00e4siteltiin tilastollisin menetelmin. Tutkimuksen p\u00e4\u00e4menetelm\u00e4n\u00e4 hy\u00f6dynnettiin yksisuuntaista varianssianalyysi\u00e4, jonka avulla saatiin selville vastausten tilastollinen merkitsevyys. T\u00e4m\u00e4n lis\u00e4ksi vastauksia analysoitiin kuvailevan analyysin avulla.\nTutkimuksen tuloksina havaittiin, ett\u00e4 tilitoimiston sertifiointi lis\u00e4\u00e4 luottamusta pk-yritysten talousp\u00e4\u00e4tt\u00e4jien keskuudessa. My\u00f6s tilitoimiston sertifioinnin koettiin olevan liev\u00e4sti merkityksellinen pk-yritysten vaihtaessa/valitessa kirjanpidon tai palkanlaskennan palveluntarjoajaa. \nTutkimuksessa tutkittujen sertifiointien keskuudessa kaikkein t\u00e4rkeimp\u00e4n\u00e4 pidettiin Taloushallintoliiton auktorisoimaa tilitoimistoa. Toiseksi t\u00e4rkeimp\u00e4n\u00e4 pidettiin ISO 9001 -sertifikaattia.", "language": "fi", "element": "description", "qualifier": "abstract", "schema": "dc"}, {"key": "dc.description.provenance", "value": "Submitted by Paivi Vuorio (paelvuor@jyu.fi) on 2021-06-10T06:28:16Z\nNo. of bitstreams: 0", "language": "en", "element": "description", "qualifier": "provenance", "schema": "dc"}, {"key": "dc.description.provenance", "value": "Made available in DSpace on 2021-06-10T06:28:16Z (GMT). No. of bitstreams: 0\n Previous issue date: 2021", "language": "en", "element": "description", "qualifier": "provenance", "schema": "dc"}, {"key": "dc.format.extent", "value": "58", "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": "ISAE 3402", "language": "", "element": "subject", "qualifier": "other", "schema": "dc"}, {"key": "dc.subject.other", "value": "ISO 9001", "language": "", "element": "subject", "qualifier": "other", "schema": "dc"}, {"key": "dc.subject.other", "value": "TAL-STA", "language": "", "element": "subject", "qualifier": "other", "schema": "dc"}, {"key": "dc.title", "value": "Tilitoimiston sertifioinnin merkitys pk yrityksen p\u00e4\u00e4t\u00f6kseen taloushallinnon toimintojen ulkoistamisessa", "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-202106103619", "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": "tilitoimistot", "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": "sertifiointi", "language": null, "element": "subject", "qualifier": "yso", "schema": "dc"}, {"key": "dc.subject.yso", "value": "pienet ja keskisuuret yritykset", "language": null, "element": "subject", "qualifier": "yso", "schema": "dc"}, {"key": "dc.subject.yso", "value": "ulkoistaminen", "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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