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[{"key": "dc.contributor.advisor", "value": "Pajunen, Kati", "language": "", "element": "contributor", "qualifier": "advisor", "schema": "dc"}, {"key": "dc.contributor.author", "value": "Kumpulainen, Susanna", "language": "", "element": "contributor", "qualifier": "author", "schema": "dc"}, {"key": "dc.date.accessioned", "value": "2023-06-02T05:46:55Z", "language": null, "element": "date", "qualifier": "accessioned", "schema": "dc"}, {"key": "dc.date.available", "value": "2023-06-02T05:46:55Z", "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/123456789/87388", "language": null, "element": "identifier", "qualifier": "uri", "schema": "dc"}, {"key": "dc.description.abstract", "value": "Johdon laskentatoimen ala sek\u00e4 controllerien ty\u00f6nkuva ja roolit ovat olleet viimeisten vuosikymmenien aikana muutoksessa sek\u00e4 useiden tutkimusten kohteena. Controllerin roolin on argumentoitu muuttuneen varhaisimmasta pavunlaskijan tai historioitsijan roolista strategisemmaksi liiketoimintakumppaniksi tai konsultiksi. Yksi syy muutoksen taustalla on teknologia, joka on mahdollistanut datan paremman hy\u00f6dynt\u00e4misen uusien ty\u00f6kalujen avulla. Muutoksen my\u00f6t\u00e4 controllerien merkitys ja hy\u00f6ty organisaatioille on huomattavasti suurempi kuin aikaisemmin. My\u00f6s controllerien ty\u00f6nkuva ja ty\u00f6n edellytt\u00e4m\u00e4t taidot ja kyvyt ovat huomattavasti erilaiset kuin aikaisemmin.\nTutkimuksen tavoitteena oli selvitt\u00e4\u00e4 mink\u00e4laisia taitoja nuoret controllerit tarvitsevat ty\u00f6ss\u00e4\u00e4n, mit\u00e4 heilt\u00e4 odotettiin controllerina aloittaessa sek\u00e4 mink\u00e4laisilla taustoilla nuoret ovat p\u00e4\u00e4tyneet controllereiksi. Tutkimus toteutettiin haastattelemalla kolmea nuorta controlleria sek\u00e4 kolmea nuorten kanssa samassa organisaatiossa ty\u00f6skentelev\u00e4\u00e4 kokeneempaa laskentatoimen asiantuntijaa. Haastattelujen tukena k\u00e4ytettiin IMA:n (Institute of Management Accountants) laatimaa kompetenssiviitekehyst\u00e4, jossa on jaoteltuna controllerin ty\u00f6ss\u00e4\u00e4n tarvitsemat taidot ja kyvyt kuuteen kategoriaan.\nTutkimuksen tuloksista voitiin p\u00e4\u00e4tell\u00e4, ett\u00e4 haastatelluilla nuorilla controllereilla sek\u00e4 haastateltujen kokeneiden asiantuntijoiden tuntemilla nuorilla on p\u00e4\u00e4s\u00e4\u00e4nt\u00f6isesti riitt\u00e4v\u00e4t edellytykset toimia controllerina. Aikaisemmissa alan tutkimuksissa controllereilla on havaittu olevan puutteita muun muassa analytiikan ja yleisten taitojen saralla, mutta k\u00e4sill\u00e4 oleva tutkimus ei tunnistanut t\u00e4llaisia puutteita nuorten taidoissa. Sen sijaan nuoret itse kokevat haasteikseen toimialaan liittyv\u00e4n tiedollisen vajeen sek\u00e4 j\u00e4rjestelmien logiikan ja prosessien ymm\u00e4rt\u00e4misen. Kokeneet asiantuntijat eiv\u00e4t pit\u00e4neet heikkoa toimialatiet\u00e4myst\u00e4 ongelmallisena, ja he kuvasivat nuorten haasteiksi yksityiskohtiin tarttumisen sek\u00e4 strategisen ja kokonaisvaltaisemman ajattelun kehittym\u00e4tt\u00f6myyden.", "language": "fi", "element": "description", "qualifier": "abstract", "schema": "dc"}, {"key": "dc.description.provenance", "value": "Submitted by Paivi Vuorio (paelvuor@jyu.fi) on 2023-06-02T05:46:55Z\nNo. of bitstreams: 0", "language": "en", "element": "description", "qualifier": "provenance", "schema": "dc"}, {"key": "dc.description.provenance", "value": "Made available in DSpace on 2023-06-02T05:46:55Z (GMT). No. of bitstreams: 0\n Previous issue date: 2023", "language": "en", "element": "description", "qualifier": "provenance", "schema": "dc"}, {"key": "dc.format.extent", "value": "68", "language": "", "element": "format", "qualifier": "extent", "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": "controller", "language": "", "element": "subject", "qualifier": "other", "schema": "dc"}, {"key": "dc.subject.other", "value": "roolimuutos", "language": "", "element": "subject", "qualifier": "other", "schema": "dc"}, {"key": "dc.subject.other", "value": "kompetenssivaatimus", "language": "", "element": "subject", "qualifier": "other", "schema": "dc"}, {"key": "dc.title", "value": "Nuorten controllerien kompetenssien ja ty\u00f6el\u00e4m\u00e4n kompetenssivaatimusten kohtaaminen", "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-202306023442", "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": "sis\u00e4inen laskentatoimi", "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": "kompetenssi", "language": null, "element": "subject", "qualifier": "yso", "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"}]
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