Sähköisen taloushallinnon vaikutukset tilitoimiston työskentelytapoihin Case-yrityksessä

Tämän tutkielman tavoitteena oli selvittää, mitä mahdollisuuksia ja haasteita sähköinen taloushallinto tuo tilitoimistoille ja miten ne vaikuttavat työskentelyyn. Vaikka sähköisiä taloushallinnon järjestelmiä on tutkittu paljon jo aiemmin, vielä ei kovin laajasti ole tarkasteltu sitä, miten ne käytännössä vaikuttavat tilitoimistoihin. Tutkielma on luonteeltaan kvalitatiivinen ja se on toteutettu case-tutkimuksena lappeenrantalaisesta tilitoimistosta. Tutkimuksen teoria rakentuu aihetta käsittelevän kirjallisuuden perusteella ja empiria on kerätty puolistrukturoiduilla teemahaastatteluilla. Haastatteluista saatuja tuloksia on verrattu kirjallisuudessa esitettyihin näkemyksiin sähköisen taloushallinnon mahdollisuuksista ja haasteista sekä sähköisen taloushallinnon vaikutuksista työskentelyyn. Tutkimuksessa selvisi, että kirjallisuudessa ja käytännössä sähköisen taloushallinnon tarjoamat mahdollisuudet ja haasteet sekä niiden vaikutukset työskentelyyn eroavat toisistaan. Suurimpia mahdollisuuksia olivat työskentelyn parantunut tehokkuus, kustannussäästöt sekä saadun informaation parempi laatu. Teoriassa haasteiksi koettiin koulutuksen puute ja työntekijöiden sekä asiakkaiden muutosvastarinta. Käytännössä suurimman haasteen sähköisen taloushallinnon käytettävyydelle kuitenkin aiheuttavat ohjelmistot ja niiden mukanaan tuomat ongelmat. Sähköistymisen myötä kirjanpitäjistä tulee teoriassa enemmänkin konsultteja ja tilitoimistoissakin työskentelee erikseen esimerkiksi reskontranhoitajia. Tosiasiassa roolien muuttuminen ei kuitenkaan ole aivan itsestään selvää ja sähköisiin järjestelmiin siirtymisen odotetaan kestävän vielä kauan.

Collectiveness within startup teams – Leading the way to initiating and managing collective pursuit of opportunities in organizational contexts

While traditional entrepreneurship literature addresses the pursuit of entrepreneurial opportunities to a solo entrepreneur, scholars increasingly agree that new ventures are often founded and operated by entrepreneurial teams as collective efforts especially in hightechnology industries. Researchers also suggest that team ventures are more likely to survive and succeed than ventures founded by the individual entrepreneur although specific challenges might relate to multiple individuals being involved in joint entrepreneurial action. In addition to new ventures, entrepreneurial teams are seen central for organizing work in established organizations since the teams are able to create major product and service innovations that drive organizational success. Acknowledgement of the entrepreneurial teams in various organizational contexts has challenged the notion on the individual entrepreneur. However, considering that entrepreneurial teams represent a collective-level phenomenon that bases on interactions between organizational members, entrepreneurial teams may not have been studied as indepth as could be expected from the point of view of the team-level, rather than the individual or the individuals in the team. Many entrepreneurial team studies adopt the individualized view of entrepreneurship and examine the team members’ aggregate characteristics or the role of a lead entrepreneur. The previous understandings might not offer a comprehensive and indepth enough understanding of collectiveness within entrepreneurial teams and team venture performance that often relates to the team-level issues in particular. In addition, as the collective-level of entrepreneurial teams has been approached in various ways in the existing literatures, the phenomenon has been difficult to understand in research and practice. Hence, there is a need to understand entrepreneurial teams at the collective-level through a systematic and comprehensive perspective. This study takes part in the discussions on entrepreneurial teams. The overall objective of this study is to offer a description and understanding of collectiveness within entrepreneurial teams beyond individual(s). The research questions of the study are: 1) what collectiveness within entrepreneurial teams stands for, what constitutes the basic elements of it, and who are included in it, 2) why, how, and when collectiveness emerges or reinforces within entrepreneurial teams, and 3) why collectiveness within entrepreneurial teams matters and how it could be developed or supported. In order to answer the above questions, this study bases on three approaches, two set of empirical data, two analysis techniques, and conceptual study. The first data set consists of 12 qualitative semi-structured interviews with business school students who are seen as prospective entrepreneurs. The data is approached through a social constructionist perspective and analyzed through discourse analysis. The second data set bases on a qualitative multiplecase study approach that aims at theory elaboration. The main data consists of 14 individual and four group semi-structured thematic interviews with members of core entrepreneurial teams of four team startups in high-technology industries. The secondary data includes publicly available documents. This data set is approached through a critical realist perspective and analyzed through systematic thematic analysis. The study is completed through a conceptual study that aims at building a theoretical model of collective-level entrepreneurship drawing from existing literatures on organizational theory and social-psychology. The theoretical work applies a positivist perspective. This study consists of two parts. The first part includes an overview that introduces the research background, knowledge gaps and objectives, research strategy, and key concepts. It also outlines the existing knowledge of entrepreneurial team literature, presents and justifies the choices of paradigms and methods, summarizes the publications, and synthesizes the findings through answering the above mentioned research questions. The second part consists of five publications that address independent research questions but all enable to answer the research questions set for this study as a whole. The findings of this study suggest a map of relevant concepts and their relationships that help grasp collectiveness within entrepreneurial teams. The analyses conducted in the publications suggest that collectiveness within entrepreneurial teams stands for cognitive and affective structures in-between team members including elements of collective entity, collective idea of business, collective effort, collective attitudes and motivations, and collective feelings. Collectiveness within entrepreneurial teams also stands for specific joint entrepreneurial action components in which the structures are constructed. The action components reflect equality and democracy, and open and direct communication in particular. Collectiveness emerges because it is a powerful tool for overcoming individualized barriers to entrepreneurship and due to collectively oriented desire for, collective value orientation to, demand for, and encouragement to team entrepreneurship. Collectiveness emerges and reinforces in processes of joint creation and realization of entrepreneurial opportunities including joint analysis and planning of the opportunities and strategies, decision-making and realization of the opportunities, and evaluation, feedback, and sanctions of entrepreneurial action. Collectiveness matters because it is relevant for potential future entrepreneurs and because it affects the ways collective ventures are initiated and managed. Collectiveness also matters because it is a versatile, dynamic, and malleable phenomenon and the ideas of it can be applied across organizational contexts that require team work in discovering or creating and realizing new opportunities. This study further discusses how the findings add to the existing knowledge of entrepreneurial team literature and how the ideas can be applied in educational, managerial, and policy contexts.

The role of organization-level factors on informal learning process

This study discusses the nature of informal learning process in business organizations, and the importance of different organization-level factors in this process. The purpose of this study is to understand the role of organization-level factors on informal learning process with three subquestions: how informal learning process takes place in business organizations, what organization-level factors affects informal learning process, and how informal learning process is affected by organizational-level factors. The theoretical background of this study includes literatures on the concept of informal learning, its process, and organization-level factors that can affect informal learning process. The empirical research has been conducted in this study by face-to-face interviews. The interviews were conducted between June and August 2015 in Dhaka, Bangladesh. Thirteen interviews were made with the employees from different hierarchical levels from four freight forwarding MNCs in Bangladesh. Constant comparative analysis has been used to process the collected data until reaching a level of saturation. The empirical research found that all the phases in an informal learning process are not linear and sequential, and the role of organization-level factors on each phase varies with the degree and nature of each factor. In addition, the results also revealed that all the organization-level factors do not interact with each other while playing their role on informal learning process. The findings of this study considerably extend our understanding of the important role of HRD, manager, colleague, culture, and work structure on informal learning process in the workplace. However, future research in different organizational contexts is required to generalize the findings of this study.

Toward a Reliable Classifier For Arrhythmia Diagnosis

Illnesses related to the heart are one of the major reasons for death all over the world causing many people to lose their lives in last decades. The good news is that many of those sicknesses are preventable if they are spotted in early stages. On the other hand, the number of the doctors are much lower than the number of patients. This will makes the auto diagnosing of diseases even more and more essential for humans today. Furthermore, when it comes to the diagnosing methods and algorithms, the current state of the art is lacking a comprehensive study on the comparison between different diagnosis solutions. Not having a single valid diagnosing solution has increased the confusion among scholars and made it harder for them to take further steps. This master thesis will address the issue of reliable diagnosing algorithm. We investigate ECG signals and the relation between different diseases and the heart’s electrical activity. Also, we will discuss the necessary steps needed for auto diagnosing the heart diseases including the literatures discussing the topic. The main goal of this master thesis is to find a single reliable diagnosing algorithm and quest for the best classifier to date for heart related sicknesses. Five most suited and most well-known classifiers, such as KNN, CART, MLP, Adaboost and SVM, have been investigated. To have a fair comparison, the ex-periment condition is kept the same for all classification methods. The UCI repository arrhythmia dataset will be used and the data will not be preprocessed. The experiment results indicates that AdaBoost noticeably classifies different diseases with a considera-bly better accuracy.

A service perspective to digital innovation: exploring the emergence of autonomous shipping

Current research describes digital innovation largely similar to product innovation. Digital innovation is seen as an object of coherent activities, however in reality digital innovation results from convergence of variant technologies and those related actors with versatile business goals. To account for the dynamic nature of digital innovation, this study applies a service perspective to digital innovation. The purpose of the study is to understand how digital innovation emerges within a service ecosystem for autonomous shipping. The sub-objectives of this study are to 1) identify what factors motivate and demotivate actors to integrate resources for autonomous shipping, 2) explore the key technology areas to be integrated to realise the autonomous shipping concept, and 3) suggest how the technology areas are combined for mutual value creation within a service eco-system for autonomous shipping. Insights from autonomous driving were also included. This study draws on literatures on service innovation and service-dominant logic. The research was conducted as a qualitative exploratory case study. The data comprise interviews of 18 marine and automotive industry experts, 4 workshops, 4 seminars, and observations as well as various secondary data sources. The findings revealed that the key actors have versatile motivations regarding autonomous shipping. These varied from opportunities for single applications to occupying a central role in an autonomous technology platform. Thus, autonomous shipping can be seen as an umbrella concept comprising multiple levels. In technical terms, the development of the concept of autonomous shipping is largely based on combining existing technology solutions, which are gradually integrated towards more systemic entities comprising areas of the autonomous shipping concept. This study argues that a service perspective embraces the inherently complex and dynamic nature of digital innovation. This is captured in the developed research framework that describes digital innovation emerging on different levels of interaction: 1. strategic relationships for new solutions, 2. new local networks for technology platforms, and 3. global networks for new markets. The framework shows how the business models and motivations of digital innovation actors feed the emergence of digital innovation in overlapping service ecosystems that together comprise an innovation ecosystem for autonomous technologies. Digital innovation managers will benefit from seeing their businesses as part of a larger ecosystem of value co-creating actors. In orchestrating digital innovation within a service ecosystem, it is suggested that managers consider the resources, roles and institutions within the ecosystem. Finally, as autonomous shipping is at its infancy, the topic provides a number of interesting avenues for future research.

The role of organization-level factors on informal learning process

This study discusses the nature of informal learning process in business organizations, and the importance of different organization-level factors in this process. The purpose of this study is to understand the role of organization-level factors on informal learning process with three subquestions: how informal learning process takes place in business organizations, what organizationlevel factors affects informal learning process, and how informal learning process is affected by organizational-level factors. The theoretical background of this study includes literatures on the concept of informal learning, its process, and organization-level factors that can affect informal learning process. The empirical research has been conducted in this study by face-to-face interviews. The interviews were conducted between June and August 2015 in Dhaka, Bangladesh. Thirteen interviews were made with the employees from different hierarchical levels from four freight forwarding MNCs in Bangladesh. Constant comparative analysis has been used to process the collected data until reaching a level of saturation. The empirical research found that all the phases in an informal learning process are not linear and sequential, and the role of organization-level factors on each phase varies with the degree and nature of each factor. In addition, the results also revealed that all the organization-level factors do not interact with each other while playing their role on informal learning process. The findings of this study considerably extend our understanding of the important role of HRD, manager, colleague, culture, and work structure on informal learning process in the workplace. However, future research in different organizational contexts is required to generalize the findings of this study.

Organisational purchasing of service design – Agency and client perspectives

There has been an increase in the interest in service design, as companies have become more customer-centric and their focus has shifted to customer experiences. The actual organisational purchasing of service design has been given little attention, until recent years. The purpose of this study is to explore the purchasing of service design from the perspectives of sellers (service design agencies) and buying clients (business organisations). In order to understand the phenomenon, also agencies and clients’ approaches to service design discipline, purchasing processes, challenges related to purchasing and ways of facilitating the purchasing are explored. The research follows qualitative research method and utilises abductive reasoning. A proposition framework was formed by combining services marketing, design and organisational buying behaviour literatures, and was tested against real-life business cases. Empirical data was gathered by interviewing eight service design agency representatives and five client representatives in Finland. The results of semi-structural interviews were analysed by finding repetitive themes. The proposition framework was updated according to interview findings. There were both similarities and differences in service design agencies and clients’ approaches to service design. Service design represents a strategic activity to both parties, and it helps in clients’ business development and in discovering opportunities. It is an ideology; a way of thinking and working. The driving force for purchasing service design seemed to be something else than service design itself. Projects have been bought for 1) change and innovation related development, 2) channel related development or for 3) customer experience related development. Seven purchasing challenge themes were recognised: 1) poor or differing service design understanding, 2) selling of service design, 3) varying expectations, 4) difficulty of pre-evaluation, 5) buyers and buying companies, 6) project process and nature and 7) unclear project results. These all can be considered to cause challenges in organisational service design purchasing. Challenges can be caused by either participant, the agency or the client, and take place at any point of the purchasing process. Some of the challenges could be considered as barriers to purchasing or they play a role in an unsuccessful service project – and therefore, result in an unsuccessful organisational purchase. Purchasing could be facilitated in various ways by either participant; some ways are more attitude based, others actionable improvements. Thesis’s theoretical and managerial findings can be utilised to both improve the selling and purchasing of service design services.