Lasse Oulasvirta

Latest publications

• Fiscal equalization in Nordic municipalities: institutions and inequalities

  Borge, L.-E., Etzerodt, S. F., Oulasvirta, L. O., Pedersen, N. J. M. & Wikström, M., 31 Mar 2026, (E-pub ahead of print) In: Journal of Public Policy.

  Research output: Contribution to journal › Article › Scientific › peer-review

• The Role of the Chair of the Board in Public Sector Companies – Does Politics or Expertise Count?

  Ruohonen, J., Oulasvirta, L. & Kankaanpää, J., 5 Jan 2026, In: International Company and Commercial Law Review. 37, 1, p. 1-13 13 p.

  Research output: Contribution to journal › Article › Scientific › peer-review

• A case of unwillingness to adopt an international accounting standard: lease accounting in Finnish municipalities

  Anttila, V. & Oulasvirta, L., 15 Dec 2025, In: Journal of Public Budgeting, Accounting and Financial Management. 37, 6, p. 286-301 16 p.

  Research output: Contribution to journal › Article › Scientific › peer-review

• Creative Evolution of Finnish Regional Governance

  Valkama, P. & Oulasvirta, L., 2025, Creative Co-evolution of the Economies and Welfare States in the Nordic Countries. Tokumaru, N., Yabunaga, C. & Shibayama, Y. (eds.). Singapore: Springer, p. 189-209 21 p. (Evolutionary Economics and Social Complexity Science; vol. 32).

  Research output: Chapter in Book/Report/Conference proceeding › Chapter › Scientific

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

  Haustein, E., Lorson, P. C., Oulasvirta, L. O. & Sinervo, L.-M., 2025, In: Journal of Accounting and Organizational Change. 21, 3, p. 446-473

  Research output: Contribution to journal › Article › Scientific › peer-review

• Kuntien valtionapujärjestelmä fiskaalin oikeudenmukaisuuden näkökulmasta

  Oulasvirta, L., 21 Aug 2025, Helsinki: Kunnallisalan kehittämissäätiö. 71 p. (Kunnallisalan kehittämissäätiön julkaisu; no. 67)

  Research output: Book/Report › Commissioned report

• Measuring and comparing the financial autonomy of local governments in Finland and Poland

  Kettunen, P., Orankiewicz, A., Oulasvirta, L. & Turala, M., 2025, In: Lex Localis. 23, 3, p. 149-171

  Research output: Contribution to journal › Article › Scientific › peer-review

• Stakeholder Perspectives on the IPSAS Conceptual Framework: A Comment Letter Meta-Analysis Concerning ED76, ED77 and ED on Key Characteristics

  Aversano, N., Biondi, Y. & Oulasvirta, L. O., 1 May 2025, (E-pub ahead of print) In: Accounting Economics and Law - A Convivium.

  Research output: Contribution to journal › Article › Scientific › peer-review

• Suomen ratahankkeiden yhteiskuntataloudellinen kestävyys kustannus-hyötyanalyyttisesti tarkastellen

  Laurila, H. & Oulasvirta, L., 14 Aug 2025, Varmennuksen ja kestävyysraportoinnin muuttuva toimintaympäristö. Ruohonen, J., Kihn, L.-A., Rönkkö, J. & Ala-Mikkula, E. (eds.). Tampere: Tampere University Press, p. 132-150 19 p.

  Research output: Chapter in Book/Report/Conference proceeding › Chapter › Scientific › peer-review

• Vastaväittäjä professori Lasse Oulasvirran lausunto: Nils Hellbergin tutkimuksesta Kunnallinen vai kunnan tilintarkastus

  Oulasvirta, L., 2024, In: Focus localis. 52, 3, p. 92-93 2 p.

  Research output: Contribution to journal › Article › Scientific