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Journal Articles

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

Open Access
Veera Anttila, Lasse Olavi Oulasvirta
Journal: Journal of Public Budgeting, Accounting & Financial Management
Journal of Public Budgeting, Accounting & Financial Management (2025) 37 (6): 286–301.
https://doi.org/10.1108/JPBAFM-11-2024-0225
Published: 08 September 2025
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Journal Articles

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

Open Access
Lasse Olavi Oulasvirta
Journal: Journal of Public Budgeting, Accounting & Financial Management
Journal of Public Budgeting, Accounting & Financial Management (2023) 35 (6): 28–51.
https://doi.org/10.1108/JPBAFM-08-2022-0126
Published: 30 December 2022
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