porpomar


Marcela Porporato

School of Administrative Studies

Associate Professor

Office: Atkinson College, 251A
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 or 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 various academic journals.

More...

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, Spain
PhD, UNC, Argentina
MSAcc, Suffolk University, USA
BA, Accounting, UNC, Argentina
BA, Business Administration, 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

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
Book Chapters

Publication
Year

“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).

2019

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.

2010

Journal Articles

Publication
Year

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.

2019

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

2017

Porporato, M. (2016) “Logistics Costs Behavior and Management in the Auto Industry”. Issues in Accounting Education, November 2016, vol. 31 (4), pp. 389-408.

2016

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.

2015

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

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.

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.




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 emerging economies. My work has been exposed in internationally recognized conferences and published in various academic journals.

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, Spain
PhD, UNC, Argentina
MSAcc, Suffolk University, USA
BA, Accounting, UNC, Argentina
BA, Business Administration, 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

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


Book Chapters

Publication
Year

“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).

2019

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.

2010

Journal Articles

Publication
Year

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.

2019

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

2017

Porporato, M. (2016) “Logistics Costs Behavior and Management in the Auto Industry”. Issues in Accounting Education, November 2016, vol. 31 (4), pp. 389-408.

2016

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.

2015

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

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.

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.