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[{"key": "dc.contributor.advisor", "value": "Rautiainen, Antti", "language": "", "element": "contributor", "qualifier": "advisor", "schema": "dc"}, {"key": "dc.contributor.author", "value": "V\u00e4yrynen, Jenni", "language": "", "element": "contributor", "qualifier": "author", "schema": "dc"}, {"key": "dc.date.accessioned", "value": "2022-06-17T07:15:53Z", "language": null, "element": "date", "qualifier": "accessioned", "schema": "dc"}, {"key": "dc.date.available", "value": "2022-06-17T07:15:53Z", "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/123456789/81842", "language": null, "element": "identifier", "qualifier": "uri", "schema": "dc"}, {"key": "dc.description.abstract", "value": "Tutkimuksen tarkoituksena oli tutkia COVID-19-pandemian n\u00e4kymist\u00e4 valtionhallinnon organisaatioiden tilinp\u00e4\u00e4t\u00f6sraportoinnissa. Tutkimus toteutettiin vertaamalla kirjanpitoyksik\u00f6iden menojen muutoksia pandemiavuosina niit\u00e4 edelt\u00e4neeseen vuoteen sek\u00e4 analysoimalla tilinp\u00e4\u00e4t\u00f6sten sanallisia kuvauksia poikkeusvuosista. Tutkimuksen aineisto koostui vuosien 2018\u20132021 tilinp\u00e4\u00e4t\u00f6stiedoista, jotka ker\u00e4ttiin Valtiokonttorin yll\u00e4pit\u00e4m\u00e4st\u00e4 Tutkihallintoa.fi-verkkopalvelusta sek\u00e4 kirjanpitoyksik\u00f6iden omista tilinp\u00e4\u00e4t\u00f6ksist\u00e4. Aineiston p\u00e4\u00e4analyysimenetelm\u00e4n\u00e4 oli tilastollinen analyysi, jota t\u00e4ydennettiin sis\u00e4ll\u00f6nanalyysill\u00e4. Tutkimus osoitti, ett\u00e4 pandemia n\u00e4kyi organisaatioiden raportoinnissa monin tavoin. Pandemiavuosia kuvattiin poikkeuksellisiksi. Organisaatioissa keskitettiin resursseja pandemian hoitamiseen ja torjuntaan, ja raportoinnissa kerrottiin koronan aiheuttaneen merkitt\u00e4v\u00e4n m\u00e4\u00e4r\u00e4n lis\u00e4ty\u00f6t\u00e4. T\u00e4st\u00e4 huolimatta my\u00f6s perustoimintaa pystyttiin laajasti toteuttamaan. Pandemia-ajan raportoinnissa kerrottiin my\u00f6s toimijoiden v\u00e4lisen vuorovaikutuksen ja yhteisty\u00f6n lis\u00e4\u00e4ntyneen ja varautumis- ja valmiussuunnittelun tehostuneen. Ensimm\u00e4isen pandemiavuoden menojen muutos poikkesi tilastollisesti merkitsev\u00e4sti sek\u00e4 pandemiaa edelt\u00e4neest\u00e4 vuodesta ett\u00e4 toisesta pandemiavuodesta. Ensimm\u00e4isen\u00e4 pandemiavuonna 54 prosentissa tutkituista kirjanpitoyksik\u00f6ist\u00e4 menot laskivat. Menojen muutosta selitti eniten muutos henkil\u00f6st\u00f6menoissa ja palveluiden ostoissa. Er\u00e4\u00e4t koronapandemian torjuntaan ja hoitamiseen liittyv\u00e4t m\u00e4\u00e4r\u00e4rahat ja menot oli raportoinneissa esitetty erill\u00e4\u00e4n, mutta varsinaista yhteenvetoa pandemiaan liittyvist\u00e4 kustannuksista ei useimmissa tarkastelluista tilinp\u00e4\u00e4t\u00f6ksist\u00e4 ollut. Pandemia-ajan tuloksellisuuden ja menojen muutoksen arviointia voi vaikeuttaa poikkeusajan ja vertailuvuosien tietojen vertailukelpoisuuteen liittyv\u00e4t haasteet.", "language": "fi", "element": "description", "qualifier": "abstract", "schema": "dc"}, {"key": "dc.description.provenance", "value": "Submitted by Miia Hakanen (mihakane@jyu.fi) on 2022-06-17T07:15:53Z\nNo. of bitstreams: 0", "language": "en", "element": "description", "qualifier": "provenance", "schema": "dc"}, {"key": "dc.description.provenance", "value": "Made available in DSpace on 2022-06-17T07:15:53Z (GMT). No. of bitstreams: 0\n Previous issue date: 2022", "language": "en", "element": "description", "qualifier": "provenance", "schema": "dc"}, {"key": "dc.format.extent", "value": "76", "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": "COVID-19-pandemian n\u00e4kyminen valtionhallinnon organisaatioiden tilinp\u00e4\u00e4t\u00f6sraportoinnissa", "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-202206173451", "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": "julkinen sektori", "language": null, "element": "subject", "qualifier": "yso", "schema": "dc"}, {"key": "dc.subject.yso", "value": "raportointi", "language": null, "element": "subject", "qualifier": "yso", "schema": "dc"}, {"key": "dc.subject.yso", "value": "COVID-19", "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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