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Consolidated financial statement information and group reporting in the central government: a user-oriented approach

Journal of public budgeting, accounting & financial management, 2023-01, Vol.35 (6), p.28-51

Oulasvirta, Lasse Olavi

2023

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A consistent bottom-up approach for deriving a conceptual framework for public sector financial accounting

Public money & management, 2021-08, Vol.41 (6), p.436-446

Oulasvirta, Lasse

2021

Volltextzugriff (PDF)

The reluctance of a developed country to choose International Public Sector Accounting Standards of the IFAC. A critical case study

Critical perspectives on accounting, 2014-05, Vol.25 (3), p.272-285

Oulasvirta, Lasse

2014

Volltextzugriff (PDF)

Governmental Financial Accounting and European Harmonisation: Case Study of Finland

Accounting, economics, and law, 2014-12, Vol.4 (3), p.237-263

Oulasvirta, Lasse Olavi

2014

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Tilintarkastus ja evaluaatio: Talouden ja sääntelyn vuoropuhelu

2023

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Evolution of EU public sector financial accounting standardisation: critical events that opened the window for attempted policy change

Journal of European Integration, 2016-09, Vol.38 (6), p.653-669

2016

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To Ally or Not? The Critical Factors of a New Alliance Model in Urban Infrastructure Projects

International studies (Łódź, Poland), 2019-12, Vol.24 (2), p.57-78

2019

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How Finland copes with an ageing population: adjusting structures and equalising the financial capabilities of local governments

Local government studies, 2021-05, Vol.47 (3), p.429-452

2021

Volltextzugriff (PDF)

Voluntary adoption of the International Standards on Auditing (ISA) in local government audits-empirical evidence from Finland

Public money & management, 2023-04, Vol.43 (3), p.277-284

2023

Volltextzugriff (PDF)

Financial accountability discharged from local government financial statements: an institutional theory approach to accounting change

Journal of accounting & organizational change, 2024-08

2024

Volltextzugriff (PDF)

Adoption of comprehensive risk management in local government

Local government studies, 2017-06, Vol.43 (3), p.451-474

2017

Volltextzugriff (PDF)

The Quest for a Primary EPSAS Purpose - Insights from Literature and Conceptual Frameworks

Accounting in Europe, 2019-05, Vol.16 (2), p.195-218

2019

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Perceived usability of local government (LG) financial statements by local councillors: comparative study of Finland and Germany

The International journal of public sector management, 2021-06, Vol.34 (4), p.441-458

2021

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Udligning – et nordisk perspektiv

Samfundsøkonomen, 2023-09, Vol.2018 (3)

2023

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Tarkastus, arviointi ja valvonta murroksessa

2021

Volltextzugriff (PDF)

Financial autonomy and consistency of central government policy towards local governments

International review of administrative sciences, 2009-06, Vol.75 (2), p.311-332

2009

Volltextzugriff (PDF)

Finnish Public Administration: Nordic Public Space and Agency

Volltextzugriff (PDF)

Steering and Monitoring Model of State-Owned Enterprises

International journal of public administration, 2014-06, Vol.37 (7), p.409-423

2014

Volltextzugriff (PDF)

Public-Sector Accounting and the International Standardization Process of Presenting Financial Statements

Halduskultuur, 2010, Vol.XI (2), p.227-238

Oulasvirta, Lasse

2010

Volltextzugriff (PDF)

Contracting out municipal accounting: the role of institutional entrepreneurship

Accounting, auditing, & accountability, 2012-07, Vol.25 (6), p.944-963

2012

Volltextzugriff (PDF)

Näkökulmia tilintarkastukseen ja arviointiin

2017

Volltextzugriff (PDF)

Public Financial Management: Budgeting, Accountability and Auditing

Finnish Public Administration, p.111-126

Volltextzugriff (PDF)

Performance auditing in local government: an exploratory study of perceived efficiency of municipal value for money auditing in Finland and Norway

The European accounting review, 2001-09, Vol.10 (3), p.583-599

2001

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Real and Perceived Effects of Changing the Grant System from Specific to General Grants

Public choice, 1997-07, Vol.92 (1-2), p.397-397

Oulasvirta, Lasse

1997

Volltextzugriff (PDF)

Real and Perceived Effects of Changing the Grant System from Specific to General Grants

Public choice, 1997-06, Vol.91 (3/4), p.397-416

Oulasvirta, Lasse

1997

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Consolidated financial statement information and group reporting in the central government: a user-oriented approach

A consistent bottom-up approach for deriving a conceptual framework for public sector financial accounting

The reluctance of a developed country to choose International Public Sector Accounting Standards of the IFAC. A critical case study

Governmental Financial Accounting and European Harmonisation: Case Study of Finland

Tilintarkastus ja evaluaatio: Talouden ja sääntelyn vuoropuhelu

Evolution of EU public sector financial accounting standardisation: critical events that opened the window for attempted policy change

To Ally or Not? The Critical Factors of a New Alliance Model in Urban Infrastructure Projects

How Finland copes with an ageing population: adjusting structures and equalising the financial capabilities of local governments

Voluntary adoption of the International Standards on Auditing (ISA) in local government audits-empirical evidence from Finland

Financial accountability discharged from local government financial statements: an institutional theory approach to accounting change

Adoption of comprehensive risk management in local government

The Quest for a Primary EPSAS Purpose - Insights from Literature and Conceptual Frameworks

Perceived usability of local government (LG) financial statements by local councillors: comparative study of Finland and Germany

Udligning – et nordisk perspektiv

Tarkastus, arviointi ja valvonta murroksessa

Financial autonomy and consistency of central government policy towards local governments

Finnish Public Administration: Nordic Public Space and Agency

Steering and Monitoring Model of State-Owned Enterprises

Public-Sector Accounting and the International Standardization Process of Presenting Financial Statements

Contracting out municipal accounting: the role of institutional entrepreneurship

Näkökulmia tilintarkastukseen ja arviointiin

Public Financial Management: Budgeting, Accountability and Auditing

Performance auditing in local government: an exploratory study of perceived efficiency of municipal value for money auditing in Finland and Norway

Real and Perceived Effects of Changing the Grant System from Specific to General Grants

Real and Perceived Effects of Changing the Grant System from Specific to General Grants

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