Curriculum Vitae
Name and date
Oulasvirta, Lasse Olavi
Male, date of writing CV, 13.1.2016
Date and place of birth
10.09.1957 Turku, Finnish citizen
Current resident: Meiramikatu 25, 33710 Tampere, Finland
Education and degrees awarded
1.
Ph.D. in administrative science, 12.9. 1996, Faculty of economics and administration,
University of Tampere
2.
M.A. in administrative science, 2.6.1983, Faculty of economics and administration,
University of Tampere
3.
Licentiate in administrative science, 8.11.1990, Faculty of economics and
administration, University of Tampere
4.
M.A. in business economics 12.6. 2008, Faculty of economics and administration,
University of Tampere
5. Docent (Swedish speaking) in public administration, specifically in local government
administration and economy, awarded 18.12.1998, Åbo Akademi, Turku
Linquistic skills
First mother tongue Finnish, fluent reading and speaking of Swedish (second mother tongue) and
good English (and reading skills of German language).
Current position: professor in public sector accounting, University of Tampere, School of
Management.
Address of University of Tampere: Kalevantie 4,
FI 33014 University of Tampere
email: lasse.oulasvirta@staff.uta.fi
Phone:+ 358 50 318 6017
Previous work experience
Since 1984 in the University of Tampere except one year (August 1994 – July 95 as a researcher in
the Association of Finnish Local and Regional Authorities). During years 1984-1996 as first stage
researcher and at the same time doctoral student at the University of Tampere.
I have been an adjunct professor and professor of financial administration and public sector
accounting since 1.9.1997 in the University of Tampere, since 1.11.2014 as a permanently
appointed in the University of Tampere, School of management. My teaching responsibilities have
included courses in public sector managerial accounting, public sector evaluation, basics in
government financial management, budgeting and financial accounting, internal auditing and
auditing methods with exercises.
I was a EuroFaculty professor in Tartu University in Estonia during Spring season of the academic
year of 2000, in the department of Avalikuse Halduse.
Date from Date to
1.5. 198331.12.1983
1.1.1984July
31.7.1994
1.8.199431.8.1995
1.9.199631.8.1997
Since
1.9.1997-
Location
Company
Position
Description
Tampere
and
Joensuu
Finland
Tampere
Regional Authority
of Nothern Carelia
Researcher
Evaluation of the change of government
grant system from the point of view of
Nothern Carelia municipalities
University of
Tampere
Mainly as a
researcher
Helsinki
The Association of
Finnish Local and
Regional
Authorities (Suomen
Kuntaliitto)
Researcher
Research and also teaching as well
administrative tasks in the Department of
Municipal Science
Research in a nationwide local
government research project
Tampere
University of
Tampere
University of
Tampere
Researcher
Tampere
Professor
Research in a nationwide local
government research project
All tasks of a professor, for instance,
teaching, research, administrative works,
supervising master level students and
doctoral students, leading projects etc.
List of 10 international peer-reviewed scientific articles
Governmental Financial Accounting and European Harmonisation: Case Study of Finland. Account.
Econ. Law 2014; 4(3): 237–263.
Kankaanpää, Jari, Oulasvirta, Lasse and Jani Wacker. Steering and Monitoring Model of StateOwned Enterprises, International Journal of Public Administration, 2014, 37:7.
Hyvönen, Timo; Oulasvirta, Lasse; Järvinen, Janne ja Pellinen, Jukka. Contracting out municipal accounting:
the role of institutional entepreneurship. Accounting, Auditing & Accountability Journal, vol. 25, No 6, 2012,
pp. 944-963.
The reluctance of a developed country to choose International Public Sector Accounting Standards
of the IFAC. A critical case study. Critical Perspectives on Accounting 25 (2014) 272–285.
Public-Sector Accounting and the International Standardization Process of Presenting Financial
Statements. Halduskultuur – Administrative Culture 11 (2), 2010, pp. 227-238.
Oulasvirta, Lasse and Turala, Maciej: Financial Autonomy and Consistency of Central Government
Policy Towards Local Governments. International Review of Administarative Sciences, June 2009.
Jarmo Vakkuri, Pentti Meklin and Lasse Oulasvirta: Emergence of Markets – Instututional Change of
Municipal Auditing in Finland. Nordiske Organisasjonsstudier, 1- 2006, Fagbokforlaget, pp. 31-55.
Johnsen, Åge, Meklin, Pentti, Oulasvirta, Lasse and Jarmo Vakkuri: Governance Structures and
Contracting Out Municipal Auditing in Finland and Norway. Financial Accountability and
Management, 20(4), November 2004, pp. 445 – 477.
Johnsen, Age, Meklin,Pentti, Oulasvirta, Lasse and Jarmo Vakkuri: Performance Auditing in Local
Government: An Exploratory Study of Perceived Efficiency of Municipal Auditing in Finland and Norway.
The European Accounting Review 2001, 10:3, pages 583-599.
Real and Perceived Effects of Changing the Grant System from Specific to General Grants. Public Choice
91:397-416, 1997.
Other academic work and related other experience

Docent in public administration, specifically in local government
administration and economy, awarded 18.12.1998, Åbo Akademi, Turku.

I have been nominated as an expert by the Ministry of Finance (15.4.2014)
to the Task Force for preparing European Public Sector Accounting Standards for the
period 15.4.2014-31-12.2015 (”EU:n julkisen sektorin yhteisten tilinpäätösstandardien
(EPSAS) kansallinen valmistelu –työryhmä”).

Member of the editorial board of Kunnallistieteellinen Aikakauskirja (Local
Government Studies).

I am a referee for scientific and scholarly journals: International Review of
Administrative Science, Baltic Management Journal, International Journal of Public
Administration, Managerial Audit Journal and Public Money and Management.

Responsibilities in the higher education community: Member of the Faculty
of Economics and Administration 2004-2005, University of Tampere.

Lectures abroad in universities: Tartu University, Estonia, University of
Lodz, Poland, University of Stockholm, Sweden, University of Uppsala Sweden,
University of Gothenburg, Sweden and Technical University of Tallinn, Estonia.

I performed in 2000 the certification in internal auditing granted by the
IIA:n (Institute of Internal Auditors). I am a Certified Internal Auditor (CIA,
certification number 31105).

I was the pre-examiner and opponent of a dissertation of Government
human resource reporting in Finland (Veli-Matti Lehtonen, Svenska
Handelshögskolan, 2007).

I was the pre-examiner and opponent of a dissertation An Integrated Model
of Audit, Control and Supervision of the Local Government Sector: The Case of
Estonia.(Raivo Linnas, Tallinn University of Technology, Faculty of Social Sciences,
Institute of Public Administration, 28.4.2010).

I was a deputy member (2000-2002) and a member (2003-2009) of the
Finnish Central Government Accounting Board, Ministry of Finance.

I was a member form January 2013 to December 2015 in the Public sector
auditors’ supervisory board (JHTT-lautakunta), Ministry of Finance.

I have been a member since January 2013 in the accounting advisory board
of the Finnish Evangelical-Lutheran Church.

I have been a member in the association of IIA (IIA-Finland, ”Sisäiset
tarkastajat ry”), and its in the Public sector committee, in the Education committee and
in the board of IIA-Finland during 2007-2010.

I was the chairman of board of Audiator-kehittämispalvelut Ltd during
2006-2009 and then I was a member of the board of Audiator Oy Ltd during 20092012.

I was nominated as a substitute member to the Auditing Oversight Board
(Tilintarkastuslautakunta) in the Finnish Patent and Registration Office (Patentti- ja
rekisterihallitus) 2016-2018.

I was nominated as a member to the Scientific Council of National Audit
Office of Finland (VTV:n tieteellinen neuvosto) from 1.10.2015 to 31.12.2016.