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[{"key": "dc.contributor.advisor", "value": "Pellinen, Jukka", "language": "", "element": "contributor", "qualifier": "advisor", "schema": "dc"}, {"key": "dc.contributor.author", "value": "Simola, Jere", "language": "", "element": "contributor", "qualifier": "author", "schema": "dc"}, {"key": "dc.date.accessioned", "value": "2022-06-01T06:26:27Z", "language": null, "element": "date", "qualifier": "accessioned", "schema": "dc"}, {"key": "dc.date.available", "value": "2022-06-01T06:26:27Z", "language": null, "element": "date", "qualifier": "available", "schema": "dc"}, {"key": "dc.date.issued", "value": "2022", "language": "", "element": "date", "qualifier": "issued", "schema": "dc"}, {"key": "dc.identifier.uri", "value": "https://jyx.jyu.fi/handle/123456789/81388", "language": null, "element": "identifier", "qualifier": "uri", "schema": "dc"}, {"key": "dc.description.abstract", "value": "T\u00e4ss\u00e4 tutkielmassa syvennyt\u00e4\u00e4n ulkoistetun controllerin toimenkuvaan ja sen muutokseen Covid-19-pandemian aikaisessa toimintaymp\u00e4rist\u00f6ss\u00e4 pk-yritysten osalta. Tutkielman empiirinen aineisto koostuu seitsem\u00e4st\u00e4 ulkoisen controller-palvelun asiantuntijan haastattelusta. Kaikki haastatellut asiantuntijat ty\u00f6skentelev\u00e4t eri palvelutarjoajayrityksiss\u00e4. Asiantuntijahaastattelut toteutettiin anonyymisti puolistrukturoitujen teemahaastatteluiden avulla.\n\nTutkielman keskeisin tavoite on l\u00f6yt\u00e4\u00e4 ulkoisten controllereiden ty\u00f6nkuvassa, asemassa ja roolissa tapahtuneita muutoksia, jotka voidaan yhdist\u00e4\u00e4 pandemian aikaisiin liiketoimintaymp\u00e4rist\u00f6n muutoksiin. Tutkielmassa k\u00e4sitell\u00e4\u00e4n lis\u00e4ksi asiakasyrityksen eli ulkoistajan ja ulkoisen controllerin v\u00e4list\u00e4 talousviestint\u00e4\u00e4, jonka on n\u00e4hty olevan kriittisess\u00e4 asemassa puhuttaessa ulkoiselta palveluntarjoajalta hankitun controllerin toimenkuvasta. \n\nTutkielman teoreettinen viitekehys muodostuu kahdesta luvusta, joista ensimm\u00e4isess\u00e4 esitell\u00e4\u00e4n taloushallinnon ja ulkoistamisen k\u00e4sitteit\u00e4. Toisessa teorialuvussa k\u00e4sitell\u00e4\u00e4n laajasti johdon laskentatoimen ammattilaisena toimivan controllerin toimenkuvaa, ammatillisia osaamisvaatimuksia, talousviestint\u00e4\u00e4 controller-toiminnossa, sek\u00e4 controller-toimintojen ulkoistamista ja markkinoilla saatavilla olevia controller-palveluita. \n \nTutkielman tulosten perusteella pandemia on lis\u00e4nnyt erilaisten liiketoimintaa ennustavien laskelmien, kuten kassavirtaennusteiden tuottamisen tarvetta. Tukea on tarvittu my\u00f6s pandemian aikaisten liiketoimintatoimintatukien hakemisessa. Pandemian osittain vauhdittama digitalisaatioloikka on kasvattanut ulkoisen controllerin roolia niin j\u00e4rjestelm\u00e4tuen kuin -kehityksen osalta. Pandemianaikaisen et\u00e4ty\u00f6skentelyn yleisyyden voidaan katsoa kaventaneen kynnyst\u00e4 hankkia ulkoisia controller-palveluita ja l\u00e4hent\u00e4neen toimintoa sis\u00e4iseen controlleriin verraten. Et\u00e4viestint\u00e4 on kuitenkin vaikeuttanut luottamussuhteen rakentamista asiakasyritykseen ja talousviestinn\u00e4ss\u00e4 tuleekin olla aiempaa huolellisempi, varmistaen, ett\u00e4 v\u00e4litetty informaatio on varmasti ymm\u00e4rretty. Tutkielman tulosten mukaan talousinformaation arvostus on kasvanut etenkin pienemmiss\u00e4 pk-yrityksiss\u00e4, josta kertoo ohjaustarpeen kasvu toimenkuvassa.", "language": "fi", "element": "description", "qualifier": "abstract", "schema": "dc"}, {"key": "dc.description.provenance", "value": "Submitted by Miia Hakanen (mihakane@jyu.fi) on 2022-06-01T06:26:27Z\nNo. of bitstreams: 0", "language": "en", "element": "description", "qualifier": "provenance", "schema": "dc"}, {"key": "dc.description.provenance", "value": "Made available in DSpace on 2022-06-01T06:26:27Z (GMT). No. of bitstreams: 0\n Previous issue date: 2022", "language": "en", "element": "description", "qualifier": "provenance", "schema": "dc"}, {"key": "dc.format.extent", "value": "90", "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": "Interim Controller", "language": "", "element": "subject", "qualifier": "other", "schema": "dc"}, {"key": "dc.subject.other", "value": "ulkoinen controller", "language": "", "element": "subject", "qualifier": "other", "schema": "dc"}, {"key": "dc.subject.other", "value": "controller-palvelut", "language": "", "element": "subject", "qualifier": "other", "schema": "dc"}, {"key": "dc.title", "value": "Ulkoistetut Controller-palvelut pandemian aikaisessa toimintaymp\u00e4rist\u00f6ss\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-202206013012", "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": "taloushallinto", "language": null, "element": "subject", "qualifier": "yso", "schema": "dc"}, {"key": "dc.subject.yso", 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