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: email@example.com 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.