Lasse Oulasvirta
Biographic Data
| ID | 4386826 |
|---|---|
| NAME | Lasse Oulasvirta |
| GIVEN NAMES | Lasse |
| FAMILY NAME | Oulasvirta |
| SIGNATURE | OULASVIRTA L |
| AFFILIATIONS | Tampere University |
| ORCID | 0000-0003-4195-1331 |
| VERIFIED | Yes |
| TOTAL WORKS | 8 |
| TOTAL CITATIONS | 27 |
| AUTHOR COUNT | 8 |
| EDITOR COUNT | 0 |
| FIRST PUBLICATION YEAR | 1992 |
| LATEST PUBLICATION YEAR | 2026 |
| H-INDEX | 4 |
Fiscal equalization in Nordic municipalities: Institutions and inequalities
The topic of this paper is fiscal equalization among municipalities in the four Nordic countries: Denmark, Finland, Norway, and Sweden. Fiscal equalization refers to transfers of financial resources to and between municipalities with the aim of mitigating regional differences in fiscal capacities and spending needs. More specifically, we ask the following research question: How does fiscal equalization impact spatial inequalities? We conduct a co…
How Finland copes with an ageing population: Adjusting Structures and Equalising the Financial Capabilities of Local Governments
The study focuses on the challenges of the ageing population in Finnish public policies related to municipal structures and finances. First, we review how the impacts of the ageing population have been identified and how necessary policy responses and reforms of the municipal division in particular have been prioritised by recent central governments. Second, we evaluate how state grant policy has equalised the financial capabilities ofmunicipalit…
Adoption of comprehensive risk management in local government
In the aftermath of large company failures in the early 2000s, there emerged a new wave of efforts to enhance risk management (RM) and control in enterprises. The normative RM model has been promoted widely to all organisations, including public sector organisations. Using survey data, this article describes and explains the diffusion and adoption of RM innovation in local government in Finland. Our survey results support the argument that if com…
Evolution of EU public sector financial accounting standardisation: Critical events that opened the window for attempted policy change
This paper analyses agenda-setting for EU policy change in respect to public sector accounting harmonisation, adopting the garbage can model for its theoretical framework. It utilises qualitative research methods to determine what caused the window of opportunity to open, why it led to a proposal for compulsory public sector accounting standardisation for member states and why the International Public Sector Accounting Standards were not adopted …
Financial autonomy and consistency of central government policy towards local governments
Traditionally, empirical assessment of local government financial autonomy has concentrated on the different income sources available to local governments. In this article we extend such evaluation to the expenditure autonomy side and combine these two dimensions of autonomy into a comprehensive evaluation of local government financial autonomy. The operationalization of financial autonomy offers a basis for an evaluation of the consistency of ce…
Performance auditing in local government: An exploratory study of perceived efficiency of municipal value for money auditing in Finland and Norway
(2001). Performance auditing in local government: an exploratory study of perceived efficiency of municipal value for money auditing in Finland and Norway. European Accounting Review: Vol. 10, No. 3, pp. 583-599
Real and perceived effects of changing the grant system from specific to general grants
Municipal public finance in the Nordic countries
Evolution of EU public sector financial accounting standardisation: Critical events that opened the window for attempted policy change
This paper analyses agenda-setting for EU policy change in respect to public sector accounting harmonisation, adopting the garbage can model for its theoretical framework. It utilises qualitative research methods to determine what caused the window of opportunity to open, why it led to a proposal for compulsory public sector accounting standardisation for member states and why the International Public Sector Accounting Standards were not adopted …
How Finland copes with an ageing population: Adjusting Structures and Equalising the Financial Capabilities of Local Governments
The study focuses on the challenges of the ageing population in Finnish public policies related to municipal structures and finances. First, we review how the impacts of the ageing population have been identified and how necessary policy responses and reforms of the municipal division in particular have been prioritised by recent central governments. Second, we evaluate how state grant policy has equalised the financial capabilities ofmunicipalit…
Financial autonomy and consistency of central government policy towards local governments
Traditionally, empirical assessment of local government financial autonomy has concentrated on the different income sources available to local governments. In this article we extend such evaluation to the expenditure autonomy side and combine these two dimensions of autonomy into a comprehensive evaluation of local government financial autonomy. The operationalization of financial autonomy offers a basis for an evaluation of the consistency of ce…
Adoption of comprehensive risk management in local government
In the aftermath of large company failures in the early 2000s, there emerged a new wave of efforts to enhance risk management (RM) and control in enterprises. The normative RM model has been promoted widely to all organisations, including public sector organisations. Using survey data, this article describes and explains the diffusion and adoption of RM innovation in local government in Finland. Our survey results support the argument that if com…
Municipal public finance in the Nordic countries
Real and perceived effects of changing the grant system from specific to general grants
Municipal public finance in the Nordic countries
Real and perceived effects of changing the grant system from specific to general grants
Performance auditing in local government: An exploratory study of perceived efficiency of municipal value for money auditing in Finland and Norway
(2001). Performance auditing in local government: an exploratory study of perceived efficiency of municipal value for money auditing in Finland and Norway. European Accounting Review: Vol. 10, No. 3, pp. 583-599
Financial autonomy and consistency of central government policy towards local governments
Traditionally, empirical assessment of local government financial autonomy has concentrated on the different income sources available to local governments. In this article we extend such evaluation to the expenditure autonomy side and combine these two dimensions of autonomy into a comprehensive evaluation of local government financial autonomy. The operationalization of financial autonomy offers a basis for an evaluation of the consistency of ce…
Evolution of EU public sector financial accounting standardisation: Critical events that opened the window for attempted policy change
This paper analyses agenda-setting for EU policy change in respect to public sector accounting harmonisation, adopting the garbage can model for its theoretical framework. It utilises qualitative research methods to determine what caused the window of opportunity to open, why it led to a proposal for compulsory public sector accounting standardisation for member states and why the International Public Sector Accounting Standards were not adopted …
Adoption of comprehensive risk management in local government
In the aftermath of large company failures in the early 2000s, there emerged a new wave of efforts to enhance risk management (RM) and control in enterprises. The normative RM model has been promoted widely to all organisations, including public sector organisations. Using survey data, this article describes and explains the diffusion and adoption of RM innovation in local government in Finland. Our survey results support the argument that if com…
How Finland copes with an ageing population: Adjusting Structures and Equalising the Financial Capabilities of Local Governments
The study focuses on the challenges of the ageing population in Finnish public policies related to municipal structures and finances. First, we review how the impacts of the ageing population have been identified and how necessary policy responses and reforms of the municipal division in particular have been prioritised by recent central governments. Second, we evaluate how state grant policy has equalised the financial capabilities ofmunicipalit…
Fiscal equalization in Nordic municipalities: Institutions and inequalities
The topic of this paper is fiscal equalization among municipalities in the four Nordic countries: Denmark, Finland, Norway, and Sweden. Fiscal equalization refers to transfers of financial resources to and between municipalities with the aim of mitigating regional differences in fiscal capacities and spending needs. More specifically, we ask the following research question: How does fiscal equalization impact spatial inequalities? We conduct a co…
Business (7 works) · Economics (7 works) · Political science (6 works) · Public Administration (6 works) · Finance (5 works) · Local government (5 works) · Fiscal Policies and Political Economy (4 works) · Local Government Finance and Decentralization (4 works) · Public Administration (4 works) · Public economics (4 works)