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[{"key": "dc.contributor.advisor", "value": "Rautiainen, Antti", "language": "", "element": "contributor", "qualifier": "advisor", "schema": "dc"}, {"key": "dc.contributor.author", "value": "Huhtamo, Joonas", "language": "", "element": "contributor", "qualifier": "author", "schema": "dc"}, {"key": "dc.date.accessioned", "value": "2023-02-03T06:16:27Z", "language": null, "element": "date", "qualifier": "accessioned", "schema": "dc"}, {"key": "dc.date.available", "value": "2023-02-03T06:16:27Z", "language": null, "element": "date", "qualifier": "available", "schema": "dc"}, {"key": "dc.date.issued", "value": "2023", "language": "", "element": "date", "qualifier": "issued", "schema": "dc"}, {"key": "dc.identifier.uri", "value": "https://jyx.jyu.fi/handle/123456789/85343", "language": null, "element": "identifier", "qualifier": "uri", "schema": "dc"}, {"key": "dc.description.abstract", "value": "Teknologia on kehittynyt nopeasti ja se vaikuttaa organisaatioihin toimialasta riippumatta. T\u00e4m\u00e4n tutkimuksen tarkoituksena oli tutkia, miten digitalisaatio ja teknologian kehittyminen vaikuttavat tulevaisuuden osaamistarpeisiin tilin-tarkastusteht\u00e4viss\u00e4. Tutkimuksessa analysoitiin, mit\u00e4 taitoja tulevaisuudessa tilintarkastajilta tullaan vaatimaan, kun tilintarkastuksessa hy\u00f6dynnet\u00e4\u00e4n yh\u00e4 kehittyneempi\u00e4 IT-j\u00e4rjestelmi\u00e4 ja ohjelmistoja. \n\nTutkimusaineisto koostui vuonna 2022 toteutetuista puolistrukturoiduista teemahaastatteluista. Haastatteluun osallistui kuusi tilintarkastusteht\u00e4viss\u00e4 ty\u00f6skentelev\u00e4\u00e4 henkil\u00f6\u00e4 ja yksi IT-j\u00e4rjestelm\u00e4asiantuntija. Kaikki haastateltavat ty\u00f6skenteliv\u00e4t Big Four -tilintarkastusyhteis\u00f6iss\u00e4 ja haastatteluaineiston analysointi toteutettiin sis\u00e4ll\u00f6nanalyysi\u00e4 hy\u00f6dynt\u00e4en.\n\nTutkimustulokset osoittivat, ett\u00e4 kehittyneet teknologiat tehostavat tilintarkastusta sek\u00e4 luovat painetta tilintarkastusasiantuntijoille kehitt\u00e4\u00e4 omaa osaamistaan. Tulevaisuudessa tilintarkastuksessa tulee korostumaan yh\u00e4 enemm\u00e4n IT-osaaminen, kun edistyneit\u00e4 tarkastusmenetelmi\u00e4 otetaan enenev\u00e4ss\u00e4 m\u00e4\u00e4rin k\u00e4ytt\u00f6\u00f6n. T\u00e4m\u00e4 kehitys tapahtuu kuitenkin verrattain hitaasti, ja edelleen laskentatoimen ymm\u00e4rrys ja osaaminen tulee olemaan merkitt\u00e4v\u00e4ss\u00e4 roolissa tilintarkastusteht\u00e4viss\u00e4. Haastateltavien yhten\u00e4inen n\u00e4kemys oli, ett\u00e4 digitalisaatio tehostaa tilintarkastusta ja mahdollistaa tilintarkastajan keskittymisen enemm\u00e4n arvoa luoviin toimenpiteisiin manuaalisten rutiiniteht\u00e4vien v\u00e4hentyess\u00e4. Haasteena n\u00e4htiin, ett\u00e4 esimerkiksi vanhemman sukupolven edustajille uusien menetelmien opettelu voi olla haastavaa ja t\u00e4m\u00e4 voi my\u00f6s aiheuttaa organisaatioissa muutosvastarintaa. Asiakkaiden omat j\u00e4rjestelm\u00e4t vaikuttavat suurelta osin my\u00f6s siihen, kuinka kattavasti erin\u00e4isi\u00e4 teknologisia innovaatioita voidaan tarkastuksen tukena hy\u00f6dynt\u00e4\u00e4. Pienimmiss\u00e4 toimeksiannoissa ei ole edes mielek\u00e4st\u00e4 k\u00e4ytt\u00e4\u00e4 edistyneit\u00e4 tarkastusmenetelmi\u00e4. Tilintarkastus on pohjimmiltaan my\u00f6s asiakaspalvelua ja ty\u00f6t\u00e4 ihmisten kanssa, joten tulevaisuudessa kommunikointi- ja viestint\u00e4taidot tulevat korostumaan entisest\u00e4\u00e4n.", "language": "fi", "element": "description", "qualifier": "abstract", "schema": "dc"}, {"key": "dc.description.provenance", "value": "Submitted by Paivi Vuorio (paelvuor@jyu.fi) on 2023-02-03T06:16:26Z\nNo. of bitstreams: 0", "language": "en", "element": "description", "qualifier": "provenance", "schema": "dc"}, {"key": "dc.description.provenance", "value": "Made available in DSpace on 2023-02-03T06:16:27Z (GMT). No. of bitstreams: 0\n Previous issue date: 2023", "language": "en", "element": "description", "qualifier": "provenance", "schema": "dc"}, {"key": "dc.format.extent", "value": "69", "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": null, "element": "rights", "qualifier": null, "schema": "dc"}, {"key": "dc.subject.other", "value": "lohkoketjuteknologia", "language": "", "element": "subject", "qualifier": "other", "schema": "dc"}, {"key": "dc.subject.other", "value": "data-analytiikka", "language": "", "element": "subject", "qualifier": "other", "schema": "dc"}, {"key": "dc.title", "value": "Digitalisaatio ja tulevaisuuden osaamistarpeet tilintarkastusteht\u00e4viss\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-202302031625", "language": "", "element": "identifier", "qualifier": "urn", "schema": "dc"}, {"key": "dc.type.ontasot", "value": "Master\u2019s thesis", "language": "en", "element": "type", "qualifier": "ontasot", "schema": "dc"}, {"key": "dc.type.ontasot", "value": "Pro gradu -tutkielma", "language": "fi", "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.copyright", "value": "\u00a9 The Author(s)", "language": null, "element": "rights", "qualifier": "copyright", "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": "big data", "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": "digitalisaatio", "language": null, "element": "subject", "qualifier": "yso", "schema": "dc"}, {"key": "dc.subject.yso", "value": "osaaminen", "language": null, "element": "subject", "qualifier": "yso", "schema": "dc"}, {"key": "dc.subject.yso", "value": "teko\u00e4ly", "language": null, "element": "subject", "qualifier": "yso", "schema": "dc"}, {"key": "dc.subject.yso", "value": "tulevaisuus", "language": null, "element": "subject", "qualifier": "yso", "schema": "dc"}, {"key": "dc.subject.yso", "value": "tutkimus", "language": null, "element": "subject", "qualifier": "yso", "schema": "dc"}, {"key": "dc.subject.yso", "value": "teknologinen kehitys", "language": null, "element": "subject", "qualifier": "yso", "schema": "dc"}, {"key": "dc.subject.yso", "value": "teknologia", "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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