porpomar


Marcela Porporato

School of Administrative Studies

Associate Professor

Office: Atkinson College, 251A
Phone: 416-736-2100 Ext: 22874
Email: porpomar@yorku.ca


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 or joint ventures or characterized as unstable macroeconomic environments such as those of regional economies in developing countries. My work has been exposed in internationally recognized conferences and published in various academic journals.

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Degrees

PhD, IESE Business School, Universidad de Navarra, Spain
PhD, UNC, Argentina
MSAcc, Suffolk University, USA
BA, Accounting, UNC, Argentina
BA, Business Administration, UNC, Argentina

Research Interests

Accounting , Management, Management Planning and Control Systems, Performance management, Emerging economies, LATAM, Accounting

Current Research Projects


    See more
Determinants of the Use of Management Control Systems in Companies Operating under Turbulent Conditions

    Description:

    http://papers.ssrn.com/sol3/papers.cfm?abstract_id=1195316

    See more
Impact of Management Control Systems’ Intensity of Use on Joint Venture’s Performance: an Empirical Assessment

    Description:

    http://papers.ssrn.com/sol3/papers.cfm?abstract_id=920874

    See more
Management Control Systems and Joint Venture Performance: a contingency approach to parent’s contribution

    See more
Controls to Coordinate or to monitor: an empirical assessment of their impact on JV performance

    See more
Performance Measurement Practices in Canadian Governments: effectiveness and efficiency models. Co-authored with Nelson Waweru

    See more
Books

Publication
Year

Porporato, M. (2009) . Preparer of the End-of-Chapter materials for chapters 21, 23 and 24 of the textbook: Cost Accounting: A Managerial Emphasis, fifth Canadian Edition (leading author Charles Horngren), Pearson Education.

2009

Journal Articles

Publication
Year

Porporato, M. (2014) . “Commentary on Bryer’s "Conscious practices and purposive action: A qualitative study of accounting and social change"”. Critical Perspectives in Accounting, Vol. 25, pp 104-114. http://www.sciencedirect.com/science/article/pii/S1045235413000671

2014

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. http://www.upo.es/RevMetCuant/pdf/vol16/art84.pdf

2013

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

2012

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

2012

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

2011

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

2011

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

2010

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

2010

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

2009

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

2008

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

2008

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

2008

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.

2007

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

2007

Approach to Teaching


I investigates the design of management control systems in international joint ventures and in family owned businesses in Argentina. My teaching in cost accounting, management planning and control systems, performance measurement and incentive systems benefits from my professional experience in South America, Europe and North America.


Current Courses

Term Course Number Section Title Type
Fall 2019 AP/ADMS2500 3.0 G Introduction to Financial Accounting ONLN
Fall 2019 AP/ADMS2500 3.0 F Introduction to Financial Accounting ONLN
Fall 2019 AP/ADMS2500 3.0 A Introduction to Financial Accounting LECT
Fall 2019 GS/FACC6200 3.0 B 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 or joint ventures or characterized as unstable macroeconomic environments such as those of regional economies in developing countries. My work has been exposed in internationally recognized conferences and published in various academic journals.

Degrees

PhD, IESE Business School, Universidad de Navarra, Spain
PhD, UNC, Argentina
MSAcc, Suffolk University, USA
BA, Accounting, UNC, Argentina
BA, Business Administration, UNC, Argentina

Research Interests

Accounting , Management, Management Planning and Control Systems, Performance management, Emerging economies, LATAM, Accounting

Current Research Projects


Determinants of the Use of Management Control Systems in Companies Operating under Turbulent Conditions

    Description:

    http://papers.ssrn.com/sol3/papers.cfm?abstract_id=1195316

Impact of Management Control Systems’ Intensity of Use on Joint Venture’s Performance: an Empirical Assessment

    Description:

    http://papers.ssrn.com/sol3/papers.cfm?abstract_id=920874

Management Control Systems and Joint Venture Performance: a contingency approach to parent’s contribution

Controls to Coordinate or to monitor: an empirical assessment of their impact on JV performance

Performance Measurement Practices in Canadian Governments: effectiveness and efficiency models. Co-authored with Nelson Waweru

All Publications


Books

Publication
Year

Porporato, M. (2009) . Preparer of the End-of-Chapter materials for chapters 21, 23 and 24 of the textbook: Cost Accounting: A Managerial Emphasis, fifth Canadian Edition (leading author Charles Horngren), Pearson Education.

2009

Journal Articles

Publication
Year

Porporato, M. (2014) . “Commentary on Bryer’s "Conscious practices and purposive action: A qualitative study of accounting and social change"”. Critical Perspectives in Accounting, Vol. 25, pp 104-114. http://www.sciencedirect.com/science/article/pii/S1045235413000671

2014

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. http://www.upo.es/RevMetCuant/pdf/vol16/art84.pdf

2013

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

2012

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

2012

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

2011

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

2011

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

2010

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

2010

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

2009

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

2008

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

2008

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

2008

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.

2007

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

2007

Approach to Teaching


I investigates the design of management control systems in international joint ventures and in family owned businesses in Argentina. My teaching in cost accounting, management planning and control systems, performance measurement and incentive systems benefits from my professional experience in South America, Europe and North America.


Current Courses

Term Course Number Section Title Type
Fall 2019 AP/ADMS2500 3.0 G Introduction to Financial Accounting ONLN
Fall 2019 AP/ADMS2500 3.0 F Introduction to Financial Accounting ONLN
Fall 2019 AP/ADMS2500 3.0 A Introduction to Financial Accounting LECT
Fall 2019 GS/FACC6200 3.0 B Performance Measurement Systems LECT