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[{"key": "dc.contributor.advisor", "value": "Kettunen, Jaana", "language": "", "element": "contributor", "qualifier": "advisor", "schema": "dc"}, {"key": "dc.contributor.author", "value": "Juusola, Fanny", "language": "", "element": "contributor", "qualifier": "author", "schema": "dc"}, {"key": "dc.date.accessioned", "value": "2021-06-18T12:01:33Z", "language": null, "element": "date", "qualifier": "accessioned", "schema": "dc"}, {"key": "dc.date.available", "value": "2021-06-18T12:01:33Z", "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/123456789/76715", "language": null, "element": "identifier", "qualifier": "uri", "schema": "dc"}, {"key": "dc.description.abstract", "value": "Ohjelmistorobotiikan k\u00e4yt\u00f6n tuomat hy\u00f6dyt tilintarkastusalalle on yleisesti tunnistettu, mutta robotiikkaa ei ole viel\u00e4 implementoitu laajemmin suomalaisissa tilintarkastusyhteis\u00f6iss\u00e4 eik\u00e4 maailmallakaan. T\u00e4m\u00e4n tutkimuksen tavoitteena oli kartoittaa ohjelmistorobotiikan k\u00e4yt\u00f6n nykytilannetta Suomessa sek\u00e4 syit\u00e4 sen taustalla. Lis\u00e4ksi tavoitteena oli saada selville, miten robotiikka vaikuttaa tilintarkastukseen ja mit\u00e4 hy\u00f6tyj\u00e4 tai ongelmia sen k\u00e4yt\u00f6st\u00e4 on. Tuon tutkimuksessa esille ohjelmistorobotiikasta aiemmin tehty\u00e4 tutkimusta sek\u00e4 tilintarkastuksen otantaperiaatteen ja teknologian kehittymist\u00e4. Toteutin tutkimuksen yhdistelm\u00e4n\u00e4 kvalitatiivista ja kvantitatiivista tutkimusta. Ker\u00e4sin tutkimusaineiston kyselylomakkeella suomalaisilta tilintarkastajilta ja analysoin kysymykset ristiintaulukoinnilla, khiin neli\u00f6 -testill\u00e4 ja laadullisella sis\u00e4ll\u00f6nanalyysilla.\n\nTutkimuksen tulokset osoittavat, ett\u00e4 ohjelmistorobotiikan k\u00e4ytt\u00f6 on t\u00e4ll\u00e4 hetkell\u00e4 yleisemp\u00e4\u00e4 suuremmissa kuin pienemmiss\u00e4 tilintarkastusyhteis\u00f6iss\u00e4. Pienempien tilintarkastusyhteis\u00f6jen suurimpana esteen\u00e4 robotiikan k\u00e4ytt\u00f6\u00f6notolle nousi tutkimuksen tuloksissa robotiikan hinta sek\u00e4 asiakkaiden kirjanpitoj\u00e4rjestelmien kirjavuus \u2013 robotti t\u00e4ytyy ohjelmoida l\u00e4hes jokaista j\u00e4rjestelm\u00e4\u00e4 varten erikseen. Lis\u00e4ksi pienempien asiakkaiden aineistot ovat yleens\u00e4 niin pieni\u00e4, ett\u00e4 my\u00f6s robotin tuomat edut j\u00e4\u00e4v\u00e4t v\u00e4\u00e4j\u00e4\u00e4m\u00e4tt\u00e4 pienemmiksi. Osalla pienemmist\u00e4 yhti\u00f6ist\u00e4 aineistot ovat my\u00f6s edelleen paperisena, mink\u00e4 vuoksi robottien hy\u00f6dynt\u00e4minen on n\u00e4iden asiakkaiden kohdalla mahdotonta.\n\nRobotiikan k\u00e4yt\u00f6ll\u00e4 voidaan saavuttaa useita hy\u00f6tyj\u00e4, kuten suuremman otoksen tarkastamisen korkeammalla tarkkuudella ja tilintarkastajien mahdollisuuden keskitty\u00e4 ty\u00f6ss\u00e4\u00e4n yh\u00e4 enemm\u00e4n ammatillista harkintaa vaativiin teht\u00e4viin. T\u00e4t\u00e4 kautta tilintarkastajien ty\u00f6n mielekkyys lis\u00e4\u00e4ntyy ja my\u00f6s tilintarkastuksen laatu kasvaa. Robottien ongelmat liittyiv\u00e4t p\u00e4\u00e4asiassa k\u00e4ytt\u00f6\u00f6nottoon: uuden opetteluun ja aineistojen muokkaamiseen oikeaan muotoon.", "language": "fi", "element": "description", "qualifier": "abstract", "schema": "dc"}, {"key": "dc.description.provenance", "value": "Submitted by Miia Hakanen (mihakane@jyu.fi) on 2021-06-18T12:01:33Z\nNo. of bitstreams: 0", "language": "en", "element": "description", "qualifier": "provenance", "schema": "dc"}, {"key": "dc.description.provenance", "value": "Made available in DSpace on 2021-06-18T12:01:33Z (GMT). No. of bitstreams: 0\n Previous issue date: 2021", "language": "en", "element": "description", "qualifier": "provenance", "schema": "dc"}, {"key": "dc.format.extent", "value": "93", "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": "ohjelmistorobotiikka", "language": "", "element": "subject", "qualifier": "other", "schema": "dc"}, {"key": "dc.subject.other", "value": "tilintarkastuksen automaatio", "language": "", "element": "subject", "qualifier": "other", "schema": "dc"}, {"key": "dc.subject.other", "value": "automaatioteknologia", "language": "", "element": "subject", "qualifier": "other", "schema": "dc"}, {"key": "dc.title", "value": "Ohjelmistorobotiikan k\u00e4ytt\u00f6 suomalaisissa tilintarkastusyhteis\u00f6iss\u00e4", "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-202106183910", "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": "robotiikka", "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": "automaatio", "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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