Marcela Porporato
School of Administrative Studies
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:
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.
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 |
|---|---|---|---|---|
| Summer 2025 | GS/FACC6200 3.0 | A | Performance Measurement Systems | ONLN |
Upcoming Courses
| Term | Course Number | Section | Title | Type |
|---|---|---|---|---|
| Fall 2025 | AP/ADMS2500 3.0 | A | Introduction to Financial Accounting | LECT |
| Fall 2025 | AP/ADMS2500 3.0 | C | Introduction to Financial Accounting | LECT |
| Fall 2025 | AP/ADMS2500 3.0 | E | Introduction to Financial Accounting | ONCA |
| Fall 2025 | AP/ADMS2500 3.0 | F | Introduction to Financial Accounting | ONCA |
| Fall 2025 | AP/ADMS2500 3.0 | G | Introduction to Financial Accounting | ONCA |
| Fall/Winter 2025 | GS/MSMG6999 .0 | A | Research Project Seminar | BLEN |
| Winter 2026 | GS/FACC6200 3.0 | N | Performance Measurement Systems | ONLN |
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
- 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:
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
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 |
|---|---|---|---|---|
| Summer 2025 | GS/FACC6200 3.0 | A | Performance Measurement Systems | ONLN |
Upcoming Courses
| Term | Course Number | Section | Title | Type |
|---|---|---|---|---|
| Fall 2025 | AP/ADMS2500 3.0 | A | Introduction to Financial Accounting | LECT |
| Fall 2025 | AP/ADMS2500 3.0 | C | Introduction to Financial Accounting | LECT |
| Fall 2025 | AP/ADMS2500 3.0 | E | Introduction to Financial Accounting | ONCA |
| Fall 2025 | AP/ADMS2500 3.0 | F | Introduction to Financial Accounting | ONCA |
| Fall 2025 | AP/ADMS2500 3.0 | G | Introduction to Financial Accounting | ONCA |
| Fall/Winter 2025 | GS/MSMG6999 .0 | A | Research Project Seminar | BLEN |
| Winter 2026 | GS/FACC6200 3.0 | N | Performance Measurement Systems | ONLN |
