Marcela Porporato
Professor
Office: Atkinson College, 249
Phone: 416-736-2100 Ext: 22874
Email: porpomar@yorku.ca
Media Requests Welcome
Accepting New Graduate Students
My research focuses on the role of management control systems in turbulent environments, whether they are characterized as new organizational forms such as strategic alliances/joint ventures or characterized as unstable macroeconomic environments such as those of regional economies in emerging economies. My work has been exposed in internationally recognized conferences and published in academic journals. As a professional accountant (CPA, CMA) my teaching in cost accounting, management planning and control systems, performance measurement and incentive systems benefits from my work experience in South America, Europe and North America.
My research focuses on management control systems and performance management (paying attention to international and strategic concerns), and the research methodology that I like the most is qualitative (field studies and cases), although I also do quantitative research (archival and surveys). My focus is in the role of management control systems in turbulent environments, whether they are characterized as new organizational forms such as strategic alliances or joint ventures or characterized as unstable macroeconomic environments such as those of regional economies in developing countries. Given the focus of my research, my work is mostly exploratory due to the lack of an accepted general theory.
Degrees
PhD, IESE Business School, Universidad de Navarra, SpainPhD, UNC, Argentina
MSAcc, Suffolk University, USA
BBA, UNC, Argentina
BAcc, UNC, Argentina
Professional Leadership
CPA, Chartered Professional Accountant (Ontario). Legacy designation: CMA, Certified Management Accountant (Ontario)
Panel Member for CPA Capstone 1 Board Report (stage completed by candidates to become a CPA).
Member of the Advisory Committee of the Graduate Program in Accounting and Auditing. Escuela de Graduados, Facultad de Ciencias Económicas, Universidad Nacional de Córdoba (Argentina).
Member of the Alumni Board of IESE Business School - Canada Chapter.
Research Interests
- SUMA Award in the academic category, Facultad de Ciencias Económicas, Universidad Nacional de Cordoba (Argentina) - 2021
- ASAC Best Paper Award in the Health Care Management Division - 2014
- CMA Sponsored Professor (Certified Management Accountants – Ontario) - 2010-2011
- Joven Sobresaliente by Cordoba’s Stock Exchange - 2006
Current Research Projects
-
Summary:
- SUMA Award in the academic category, Facultad de Ciencias Económicas, Universidad Nacional de Cordoba (Argentina) - 2021
- ASAC Best Paper Award in the Health Care Management Division - 2014
- CMA Sponsored Professor (Certified Management Accountants – Ontario) - 2010-2011
- Joven Sobresaliente by Cordoba’s Stock Exchange - 2006
This study intents to advance our knowledge base on global fraud, money laundering and corruption practices that affect Canadian companies and professionals. Given the importance of educating current and future professional accountants in the fight against corruption, we believe this research can help to understand how practicing accountants, and other Canadian professionals view/use research.
Description:Combatting fraud and corruption is clearly a public interest issue and one of the primary goals of this research is to understand how programs at post secondary institutions can be enhanced to better prepare Canadian professionals in accounting and other fields for these challenges. Unfortunately, there has not been prior research focusing on the collaboration of professional accountants and other professionals to facilitate corruption and money laundering.
We believe that providing a forum where current and future professional accountants and other professionals can discuss and be aware of research and experiences involving fraud, corruption and money laundering will engage all to fulfill their responsibility to act in the public interest. This would help us overcome some of the current misconceptions about accounting as lacking in meaningful or high impact work and address some of the contemporary challenges in recruiting and retaining accounting professionals.
Start Date:
- Month: Feb Year: 2021
End Date:
- Month: Jul Year: 2023
-
Summary:
This study investigates the role that management control systems (MCS) play in the performance of the organizations operating under turbulent conditions. Two sets of companies are studied as turbulent conditions: international joint ventures (JVs) in the auto and motor industry and manufacturing companies located in a regional economy of a less developed country (LDC).
Description:http://papers.ssrn.com/sol3/papers.cfm?abstract_id=1195316
-
Summary:
Management control systems are mainly used to reduce the uncertainty in highly uncertain environments such as joint ventures, providing evidence on how management control systems are used and contribute to improve organization's performance.
Description:Each component of the management control system is used mainly for one purpose, either to coordinate (budgeting, cost allocations and transfer prices) or to monitor (performance measurement and governance mechanisms). Besides considering other factors, the more intensively management control systems are used and the more they are used to coordinate the better the organization's performance, but for high levels of performance the coordination uses start to decrease in favor of monitoring uses, indicating that there exists an optimal balance between them that maximizes the performance.
Rodríguez De Marco, D., Porporato, M., Agrawal, N. (2022). “Man-made Disaster – A Case of Failed Governance in a Latin American Economy”. In: Singh, A. (eds) International Handbook of Disaster Research. Springer, Singapore. https://doi.org/10.1007/978-981-16-8800-3_5-1
“Contabilidad de Gestión en Entornos Turbulentos: una oportunidad de investigación en América Latina" (Management Accounting in Turbulent Environments: a research opportunity in Latin America) in H.A. Rivera (Ed.) Turbulencia Empresarial: Lecciones Aprendidas. Escuela de Administración de la Universidad del Rosario de Bogotá (Colombia).
Tenenbaum, L., J. Watson, M. Porporato, A. Smale and M. Gowing (2010). Student Solution Manual for the textbook Cost Accounting – A Managerial Emphasis Fifth Canadian Edition, Horngren, C., G. Foster, S. Datar and M. Gowing, Pearson Education.
Porporato, M. and T. Samuels-Jones (2023). Carbon Emissions Measurement as Intra-action: incentives to disclose air emissions at a Canadian university. International Journal of Sustainability in Higher Education. Accepted 02-Mar- 2023
Porporato, M. and Ruiz, J.I. (2023), "Changes in government procurement: COVID-19 as an opportunity for corruption", Journal of Accounting in Emerging Economies, Vol. ahead-of-print No. ahead-of-print. https://doi.org/10.1108/JAEE-10-2021-0325
Morales, H.R., Porporato, M. and Epelbaum, N. (2022), "Benford's law for integrity tests of high-volume databases: a case study of internal audit in a state-owned enterprise", Journal of Economics, Finance and Administrative Science, Vol. 27 No. 53, pp. 154-174. https://doi.org/10.1108/JEFAS-07-2021-0113
Vogt, M.E. and M. Porporato (2022). “Criptoactivos como fuente de financiamiento para pequeñas y medianas empresas: el caso de Argentina” (Cryptoassets as a financing source in small and medium sized companies: the case of Argentina). Cuadernos de Contabilidad (Colombia), Vol 23. https://doi.org/10.11144/Javeriana.cc23.cffp
Stimolo, M. and Porporato, M. (2019), "How different cost behaviour is in emerging economies? Evidence from Argentina", Journal of Accounting in Emerging Economies, vol. 10 (1), pp. 21-47. https://doi.org/10.1108/JAEE-05-2018-0050.
Porporato, M., P. Tsasis, L. Marin Vinuesa, (2017) "Do hospital balanced scorecard measures reflect cause-effect relationships?", International Journal of Productivity and Performance Management, vol. 66 (3), pp.338-361, https://doi.org/10.1108/IJPPM-02-2015-0029
Porporato, M. (2016) “Logistics Costs Behavior and Management in the Auto Industry”. Issues in Accounting Education, November 2016, vol. 31 (4), pp. 389-408.
Porporato M. (2016). “Sistemas de Contabilidad de Gestión y Desempeño de Joint Ventures Internacionales: Rol Positivo de la Experiencia de los Directivos” (Management Control Systems and International Joint Ventures: the positive role of managers’ experience). Management Letters / Cuadernos de Gestión (Universidad del País Vasco), vol. 16 (2), pp. 119-146.
Porporato, M. (2015). “Contabilidad de gestión para controlar o coordinar en entornos turbulentos: su impacto en el desempeño organizacional“ (Management accounting for controlling or coordination in turbulent environments: Their impact on organizational performance). Contaduría y Administración, vol. 60 (3), pp. 511-534.
Porporato, M. (2014) . “Commentary on Bryer’s "Conscious practices and purposive action: A qualitative study of accounting and social change"”. Critical Perspectives on Accounting, Vol. 25, pp 104-114. https://doi.org/10.1016/j.cpa.2013.05.011
Caro, N., M. Diaz and M. Porporato (2013). “Predicción de Quiebras Empresariales: Uso de un Modelo Logístico Mixto en Argentina” Revista de Metodos Cuantitativos para la Economia y la Empresa, Vol. 16 (December), pp. 200-215.
Porporato, M. (2012) . “Management Control Systems and Joint Venture Performance: a contingency approach to parent’s contribution”. Journal of Accounting, Business and Management, Vol 19, Nº1 http://jabm.stie-mce.ac.id/?page=international&detail=yes&id=2-191-1
Porporato, M and E. Werbin (2012). “Evidence of Sticky Costs in Banks of Argentina, Brazil and Canada”, International Journal of Financial Services Management, 2012, vol. 5, issue 4, pages 303-320. http://www.inderscience.com/info/inarticle.php?artid=48834
Marin Vinuesa, L., E. Werbin and M. Porporato, M. (2011) . “Cost behavior in manufacturing industries in Spain: An Application (in Spanish)”. Revista de Dirección y Administración de Empresas, Nº18, December, pp. 173-187. http://www.enpresa-donostia.ehu.es/p256-content/es/contenidos/informacion/euempss_revista/es_revista/adjuntos/18_11.pdf
Porporato, M. and N. Garcia (2011). "Management control Systems: An Empirical Exploratory Study of its Effect on Organizational Performance (in Spanish)". Academia Revista Latinoamericana de Administración, Nº47, pp 61-77. http://revistaacademia.uniandes.edu.co/index.php/Cladea/issue/view/57/showToc
Porporato, M. and P.T.Robbins (2010). “Privatisation and Corporate Governance in Emerging Economies: What Went Wrong with Aguas Argentinas S.A.?”. International Journal of Economics and Business Research, Vol. 2, Nº 3/4, pp.187–209. http://www.inderscience.com/info/inarticle.php?artid=32292
Porporato, M. (2010) . “Balanced Scorecard design preferences according to subjects’ expertise and purpose of use“. International Journal of Behavioral Accounting and Finance, special issue on Behavioral Accounting, vol 1 (3), pp 182-206. http://www.inderscience.com/info/inarticle.php?artid=31315
Porporato, M. (2009) . “Timing and Drivers of Management Control Systems in Joint Ventures: The effect on JV survival”. Qualitative Research in Accounting and Management, vol 6 (4), pp 247-274. http://www.emeraldinsight.com/journals.htm?issn=1176-6093&volume=6&issue=4&articleid=1812445&show=abstract
Porporato, M. and J. Parkinson (2008). “An empirical Research on the Factors that Affect the BSC Measures’ Selection”, Revista Iberoamericana de Contabilidad de Gestión, vol 6 (12), pp 105-126. http://www.observatorio-iberoamericano.org/RICG/Nº_12/Marcela_Porporato_y_John_Parkinson.pdf
Porporato, M., M. Basabe and J. Arellano (2008). "Commonality and Standardization of Balanced Scorecard's Measures Across Perspectives". Journal of the International Institute of Costs, vol 2, pp 113-131. http://www.revistaiic.org/articulos/num2/articulo6_esp.pdf
Waweru, N. and M. Porporato (2008). “Performance Measurement practices in Canadian government departments: a survey”. International Journal of Accounting, Auditing and Performance Evaluation, Vol 5 (2), pp 183-202. http://www.inderscience.com/search/index.php?action=record&rec_id=20849&prevQuery=&ps=10&m=or
Parkinson, J., P. Tsasis and M. Porporato (2007). “A Critical Review of Financial Measures as Reported on the Ontario Hospital Balanced Scorecard”. Journal of Healthcare Finance, vol 34 (2), pp 45-56.
Sandin, A. and M. Porporato (2007). “Corporate Bankruptcy Prediction Models Applied to Emerging Economies: Evidence from Argentina in the years 1991-1998,” International Journal of Commerce and Management, vol. 17 (4), pp 295-311. http://www.emeraldinsight.com/journals.htm?issn=1056-9219&volume=17&issue=4&articleid=1640798&show=html
Maharaj, G. and Porporato, M. The interplay of accounting-based information systems and transparency to curb corruption. CPA Ontario Insights White paper: https://www.cpaontario.ca/insights/manipulating-transparency-tools
Approach to Teaching
I investigates the design, uses and effects of management control systems in turbulent environments. As a professional accountant (CPA, CMA) my teaching in cost accounting, management planning and control systems, performance measurement and incentive systems benefits from my work experience in South America, Europe and North America.
Current Courses
| Term | Course Number | Section | Title | Type |
|---|---|---|---|---|
| Winter 2024 | GS/FACC6200 3.0 | N | Performance Measurement Systems | LECT |
My research focuses on the role of management control systems in turbulent environments, whether they are characterized as new organizational forms such as strategic alliances/joint ventures or characterized as unstable macroeconomic environments such as those of regional economies in emerging economies. My work has been exposed in internationally recognized conferences and published in academic journals. As a professional accountant (CPA, CMA) my teaching in cost accounting, management planning and control systems, performance measurement and incentive systems benefits from my work experience in South America, Europe and North America.
My research focuses on management control systems and performance management (paying attention to international and strategic concerns), and the research methodology that I like the most is qualitative (field studies and cases), although I also do quantitative research (archival and surveys). My focus is in the role of management control systems in turbulent environments, whether they are characterized as new organizational forms such as strategic alliances or joint ventures or characterized as unstable macroeconomic environments such as those of regional economies in developing countries. Given the focus of my research, my work is mostly exploratory due to the lack of an accepted general theory.
Degrees
PhD, IESE Business School, Universidad de Navarra, SpainPhD, UNC, Argentina
MSAcc, Suffolk University, USA
BBA, UNC, Argentina
BAcc, UNC, Argentina
Professional Leadership
CPA, Chartered Professional Accountant (Ontario). Legacy designation: CMA, Certified Management Accountant (Ontario)
Panel Member for CPA Capstone 1 Board Report (stage completed by candidates to become a CPA).
Member of the Advisory Committee of the Graduate Program in Accounting and Auditing. Escuela de Graduados, Facultad de Ciencias Económicas, Universidad Nacional de Córdoba (Argentina).
Member of the Alumni Board of IESE Business School - Canada Chapter.
Research Interests
Awards
Current Research Projects
-
Summary:
This study intents to advance our knowledge base on global fraud, money laundering and corruption practices that affect Canadian companies and professionals. Given the importance of educating current and future professional accountants in the fight against corruption, we believe this research can help to understand how practicing accountants, and other Canadian professionals view/use research.
Description:Combatting fraud and corruption is clearly a public interest issue and one of the primary goals of this research is to understand how programs at post secondary institutions can be enhanced to better prepare Canadian professionals in accounting and other fields for these challenges. Unfortunately, there has not been prior research focusing on the collaboration of professional accountants and other professionals to facilitate corruption and money laundering.
We believe that providing a forum where current and future professional accountants and other professionals can discuss and be aware of research and experiences involving fraud, corruption and money laundering will engage all to fulfill their responsibility to act in the public interest. This would help us overcome some of the current misconceptions about accounting as lacking in meaningful or high impact work and address some of the contemporary challenges in recruiting and retaining accounting professionals.
Role: Principal Investigator
Start Date:
- Month: Feb Year: 2021
End Date:
- Month: Jul Year: 2023
-
Summary:
This study investigates the role that management control systems (MCS) play in the performance of the organizations operating under turbulent conditions. Two sets of companies are studied as turbulent conditions: international joint ventures (JVs) in the auto and motor industry and manufacturing companies located in a regional economy of a less developed country (LDC).
Description:http://papers.ssrn.com/sol3/papers.cfm?abstract_id=1195316
-
Summary:
Management control systems are mainly used to reduce the uncertainty in highly uncertain environments such as joint ventures, providing evidence on how management control systems are used and contribute to improve organization's performance.
Description:Each component of the management control system is used mainly for one purpose, either to coordinate (budgeting, cost allocations and transfer prices) or to monitor (performance measurement and governance mechanisms). Besides considering other factors, the more intensively management control systems are used and the more they are used to coordinate the better the organization's performance, but for high levels of performance the coordination uses start to decrease in favor of monitoring uses, indicating that there exists an optimal balance between them that maximizes the performance.
Project Type: Self-FundedAll Publications
Rodríguez De Marco, D., Porporato, M., Agrawal, N. (2022). “Man-made Disaster – A Case of Failed Governance in a Latin American Economy”. In: Singh, A. (eds) International Handbook of Disaster Research. Springer, Singapore. https://doi.org/10.1007/978-981-16-8800-3_5-1
“Contabilidad de Gestión en Entornos Turbulentos: una oportunidad de investigación en América Latina" (Management Accounting in Turbulent Environments: a research opportunity in Latin America) in H.A. Rivera (Ed.) Turbulencia Empresarial: Lecciones Aprendidas. Escuela de Administración de la Universidad del Rosario de Bogotá (Colombia).
Tenenbaum, L., J. Watson, M. Porporato, A. Smale and M. Gowing (2010). Student Solution Manual for the textbook Cost Accounting – A Managerial Emphasis Fifth Canadian Edition, Horngren, C., G. Foster, S. Datar and M. Gowing, Pearson Education.
Porporato, M. and T. Samuels-Jones (2023). Carbon Emissions Measurement as Intra-action: incentives to disclose air emissions at a Canadian university. International Journal of Sustainability in Higher Education. Accepted 02-Mar- 2023
Porporato, M. and Ruiz, J.I. (2023), "Changes in government procurement: COVID-19 as an opportunity for corruption", Journal of Accounting in Emerging Economies, Vol. ahead-of-print No. ahead-of-print. https://doi.org/10.1108/JAEE-10-2021-0325
Morales, H.R., Porporato, M. and Epelbaum, N. (2022), "Benford's law for integrity tests of high-volume databases: a case study of internal audit in a state-owned enterprise", Journal of Economics, Finance and Administrative Science, Vol. 27 No. 53, pp. 154-174. https://doi.org/10.1108/JEFAS-07-2021-0113
Vogt, M.E. and M. Porporato (2022). “Criptoactivos como fuente de financiamiento para pequeñas y medianas empresas: el caso de Argentina” (Cryptoassets as a financing source in small and medium sized companies: the case of Argentina). Cuadernos de Contabilidad (Colombia), Vol 23. https://doi.org/10.11144/Javeriana.cc23.cffp
Stimolo, M. and Porporato, M. (2019), "How different cost behaviour is in emerging economies? Evidence from Argentina", Journal of Accounting in Emerging Economies, vol. 10 (1), pp. 21-47. https://doi.org/10.1108/JAEE-05-2018-0050.
Porporato, M., P. Tsasis, L. Marin Vinuesa, (2017) "Do hospital balanced scorecard measures reflect cause-effect relationships?", International Journal of Productivity and Performance Management, vol. 66 (3), pp.338-361, https://doi.org/10.1108/IJPPM-02-2015-0029
Porporato, M. (2016) “Logistics Costs Behavior and Management in the Auto Industry”. Issues in Accounting Education, November 2016, vol. 31 (4), pp. 389-408.
Porporato M. (2016). “Sistemas de Contabilidad de Gestión y Desempeño de Joint Ventures Internacionales: Rol Positivo de la Experiencia de los Directivos” (Management Control Systems and International Joint Ventures: the positive role of managers’ experience). Management Letters / Cuadernos de Gestión (Universidad del País Vasco), vol. 16 (2), pp. 119-146.
Porporato, M. (2015). “Contabilidad de gestión para controlar o coordinar en entornos turbulentos: su impacto en el desempeño organizacional“ (Management accounting for controlling or coordination in turbulent environments: Their impact on organizational performance). Contaduría y Administración, vol. 60 (3), pp. 511-534.
Porporato, M. (2014) . “Commentary on Bryer’s "Conscious practices and purposive action: A qualitative study of accounting and social change"”. Critical Perspectives on Accounting, Vol. 25, pp 104-114. https://doi.org/10.1016/j.cpa.2013.05.011
Caro, N., M. Diaz and M. Porporato (2013). “Predicción de Quiebras Empresariales: Uso de un Modelo Logístico Mixto en Argentina” Revista de Metodos Cuantitativos para la Economia y la Empresa, Vol. 16 (December), pp. 200-215.
Porporato, M. (2012) . “Management Control Systems and Joint Venture Performance: a contingency approach to parent’s contribution”. Journal of Accounting, Business and Management, Vol 19, Nº1 http://jabm.stie-mce.ac.id/?page=international&detail=yes&id=2-191-1
Porporato, M and E. Werbin (2012). “Evidence of Sticky Costs in Banks of Argentina, Brazil and Canada”, International Journal of Financial Services Management, 2012, vol. 5, issue 4, pages 303-320. http://www.inderscience.com/info/inarticle.php?artid=48834
Marin Vinuesa, L., E. Werbin and M. Porporato, M. (2011) . “Cost behavior in manufacturing industries in Spain: An Application (in Spanish)”. Revista de Dirección y Administración de Empresas, Nº18, December, pp. 173-187. http://www.enpresa-donostia.ehu.es/p256-content/es/contenidos/informacion/euempss_revista/es_revista/adjuntos/18_11.pdf
Porporato, M. and N. Garcia (2011). "Management control Systems: An Empirical Exploratory Study of its Effect on Organizational Performance (in Spanish)". Academia Revista Latinoamericana de Administración, Nº47, pp 61-77. http://revistaacademia.uniandes.edu.co/index.php/Cladea/issue/view/57/showToc
Porporato, M. and P.T.Robbins (2010). “Privatisation and Corporate Governance in Emerging Economies: What Went Wrong with Aguas Argentinas S.A.?”. International Journal of Economics and Business Research, Vol. 2, Nº 3/4, pp.187–209. http://www.inderscience.com/info/inarticle.php?artid=32292
Porporato, M. (2010) . “Balanced Scorecard design preferences according to subjects’ expertise and purpose of use“. International Journal of Behavioral Accounting and Finance, special issue on Behavioral Accounting, vol 1 (3), pp 182-206. http://www.inderscience.com/info/inarticle.php?artid=31315
Porporato, M. (2009) . “Timing and Drivers of Management Control Systems in Joint Ventures: The effect on JV survival”. Qualitative Research in Accounting and Management, vol 6 (4), pp 247-274. http://www.emeraldinsight.com/journals.htm?issn=1176-6093&volume=6&issue=4&articleid=1812445&show=abstract
Porporato, M. and J. Parkinson (2008). “An empirical Research on the Factors that Affect the BSC Measures’ Selection”, Revista Iberoamericana de Contabilidad de Gestión, vol 6 (12), pp 105-126. http://www.observatorio-iberoamericano.org/RICG/Nº_12/Marcela_Porporato_y_John_Parkinson.pdf
Porporato, M., M. Basabe and J. Arellano (2008). "Commonality and Standardization of Balanced Scorecard's Measures Across Perspectives". Journal of the International Institute of Costs, vol 2, pp 113-131. http://www.revistaiic.org/articulos/num2/articulo6_esp.pdf
Waweru, N. and M. Porporato (2008). “Performance Measurement practices in Canadian government departments: a survey”. International Journal of Accounting, Auditing and Performance Evaluation, Vol 5 (2), pp 183-202. http://www.inderscience.com/search/index.php?action=record&rec_id=20849&prevQuery=&ps=10&m=or
Parkinson, J., P. Tsasis and M. Porporato (2007). “A Critical Review of Financial Measures as Reported on the Ontario Hospital Balanced Scorecard”. Journal of Healthcare Finance, vol 34 (2), pp 45-56.
Sandin, A. and M. Porporato (2007). “Corporate Bankruptcy Prediction Models Applied to Emerging Economies: Evidence from Argentina in the years 1991-1998,” International Journal of Commerce and Management, vol. 17 (4), pp 295-311. http://www.emeraldinsight.com/journals.htm?issn=1056-9219&volume=17&issue=4&articleid=1640798&show=html
Maharaj, G. and Porporato, M. The interplay of accounting-based information systems and transparency to curb corruption. CPA Ontario Insights White paper: https://www.cpaontario.ca/insights/manipulating-transparency-tools
Approach to Teaching
I investigates the design, uses and effects of management control systems in turbulent environments. As a professional accountant (CPA, CMA) my teaching in cost accounting, management planning and control systems, performance measurement and incentive systems benefits from my work experience in South America, Europe and North America.
Current Courses
| Term | Course Number | Section | Title | Type |
|---|---|---|---|---|
| Winter 2024 | GS/FACC6200 3.0 | N | Performance Measurement Systems | LECT |
