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[{"key": "dc.contributor.advisor", "value": "Virtanen, Aila", "language": "", "element": "contributor", "qualifier": "advisor", "schema": "dc"}, {"key": "dc.contributor.author", "value": "Leskinen, Eeva", "language": "", "element": "contributor", "qualifier": "author", "schema": "dc"}, {"key": "dc.date.accessioned", "value": "2021-12-01T05:36:33Z", "language": null, "element": "date", "qualifier": "accessioned", "schema": "dc"}, {"key": "dc.date.available", "value": "2021-12-01T05:36:33Z", "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/123456789/78837", "language": null, "element": "identifier", "qualifier": "uri", "schema": "dc"}, {"key": "dc.description.abstract", "value": "Ulkoisen laskentatoimen asiantuntijoita on tutkittu tutkimuskirjallisuudessa melko v\u00e4h\u00e4n tieteellisen tutkimuksen keskittyess\u00e4 l\u00e4hinn\u00e4 sis\u00e4isen laskentatoimen asiantuntijoihin. IFRS-standardien k\u00e4ytt\u00f6\u00f6notto, lis\u00e4\u00e4ntyv\u00e4 kansainv\u00e4listyminen ja ulkoistukset sek\u00e4 digitalisaatio ovat kuitenkin muuttaneet my\u00f6s ulkoisen laskentatoimen asiantuntijoiden ty\u00f6ymp\u00e4rist\u00f6\u00e4. \nTutkimusaineisto koostuu vuosina 2014\u20132019 julkaistuista ulkoisen laskentatoimen asiantuntijoiden ty\u00f6paikkailmoituksista, jotka on julkaistu Helsingin Sanomissa. Ker\u00e4ttyj\u00e4 ilmoituksia on 22 kappaletta, joissa haetaan yhteens\u00e4 24 eri ulkoisen laskentatoimen asiantuntijaa. Tutkimusmetodina sovelletaan kvalitatiivista tutkimusta ja tutkimusaineisto on analysoitu k\u00e4ytt\u00e4en aineistol\u00e4ht\u00f6ist\u00e4 sis\u00e4ll\u00f6nanalyysia. Tutkimuskontekstina ovat Euroopan unionin alueella toimivat p\u00f6rssinoteeratut yritykset, joilla on joko emo- tai tyt\u00e4ryhti\u00f6 Suomessa. \nTutkimustulokset osoittavat, ett\u00e4 niin sanotut perinteiset ulkoisen laskentatoimen ty\u00f6teht\u00e4v\u00e4t ovat edelleen ulkoisen laskentatoimen asiantuntijan yleisimpi\u00e4 ty\u00f6teht\u00e4vi\u00e4, mutta my\u00f6s digitalisaatio ja kansainv\u00e4listyminen n\u00e4kyv\u00e4t ulkoisen laskentatoimen asiantuntijan ty\u00f6nkuvassa. Ulkoisen laskentatoimen asiantuntijan yleisimpi\u00e4 ty\u00f6teht\u00e4vi\u00e4 ovat raportointi, kirjanpito sek\u00e4 tilinp\u00e4\u00e4t\u00f6kset. T\u00e4rkeimpin\u00e4 tietoina ja taitoina pidet\u00e4\u00e4n kaupallista tutkintoa, englannin kielen osaamista sek\u00e4 IFRS-standardeihin liittyv\u00e4\u00e4 osaamista. Ominaisuuksiltaan ja luonteenpiirteilt\u00e4\u00e4n ulkoisen laskentatoimen asiantuntijan tulisi olla yhteisty\u00f6- ja tiimity\u00f6skentelykykyinen, itsen\u00e4inen ja oma-aloitteinen sek\u00e4 kehityshaluinen. \nTutkimustulokset vastaavat p\u00e4\u00e4piirteitt\u00e4in aiempia tutkimustuloksia aiheesta. Perinteiset ulkoisen laskentatoimen ty\u00f6teht\u00e4v\u00e4t ovat edelleen yleisimpi\u00e4 ty\u00f6teht\u00e4vi\u00e4, mutta ulkoisen laskentatoimen asiantuntijan rooli on yksin\u00e4isen ty\u00f6skentelyn sijaan vuorovaikutteista tiimity\u00f6skentely\u00e4, joka vaatii hyvi\u00e4 kommunikointi- sek\u00e4 viestint\u00e4taitoja sek\u00e4 englannin kielen osaamista.", "language": "fi", "element": "description", "qualifier": "abstract", "schema": "dc"}, {"key": "dc.description.provenance", "value": "Submitted by Paivi Vuorio (paelvuor@jyu.fi) on 2021-12-01T05:36:33Z\nNo. of bitstreams: 0", "language": "en", "element": "description", "qualifier": "provenance", "schema": "dc"}, {"key": "dc.description.provenance", "value": "Made available in DSpace on 2021-12-01T05:36:33Z (GMT). No. of bitstreams: 0\n Previous issue date: 2021", "language": "en", "element": "description", "qualifier": "provenance", "schema": "dc"}, {"key": "dc.format.extent", "value": "50", "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": "ulkoinen laskentatoimi", "language": "", "element": "subject", "qualifier": "other", "schema": "dc"}, {"key": "dc.subject.other", "value": "taloushallintoprosessien kehitys", "language": "", "element": "subject", "qualifier": "other", "schema": "dc"}, {"key": "dc.title", "value": "Ulkoisen laskentatoimen asiantuntijan ty\u00f6nkuva", "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-202112015841", "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": "restrictedAccess", "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": "sis\u00e4ll\u00f6nanalyysi", "language": null, "element": "subject", "qualifier": "yso", "schema": "dc"}, {"key": "dc.subject.yso", "value": "ulkoistaminen", "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": "IFRS-standardit", "language": null, "element": "subject", "qualifier": "yso", "schema": "dc"}, {"key": "dc.subject.yso", "value": "asiantuntijat", "language": null, "element": "subject", "qualifier": "yso", "schema": "dc"}, {"key": "dc.subject.yso", "value": "digitalisaatio", "language": null, "element": "subject", "qualifier": "yso", "schema": "dc"}, {"key": "dc.subject.yso", "value": "ty\u00f6nkuva", "language": null, "element": "subject", "qualifier": "yso", "schema": "dc"}, {"key": "dc.subject.yso", "value": "tutkimus", "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.rights.accessrights", "value": "The author has not given permission to make the work publicly available electronically. Therefore the material can be read only at the archival workstation at Jyv\u00e4skyl\u00e4 University Library (https://kirjasto.jyu.fi/collections/archival-workstation).", "language": "en", "element": "rights", "qualifier": "accessrights", "schema": "dc"}, {"key": "dc.rights.accessrights", "value": "Tekij\u00e4 ei ole antanut lupaa avoimeen julkaisuun, joten aineisto on luettavissa vain Jyv\u00e4skyl\u00e4n yliopiston kirjaston arkistoty\u00f6semalta. Ks. https://kirjasto.jyu.fi/kokoelmat/arkistotyoasema..", "language": "fi", "element": "rights", "qualifier": "accessrights", "schema": "dc"}, {"key": "dc.type.okm", "value": "G2", "language": null, "element": "type", "qualifier": "okm", "schema": "dc"}]
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