Susan C. Borkowski, Ph.D.

Professor of Accounting and Joint Faculty, Integrated Science, Business, and Technology Program

Dr. Susan Borkowski, Ph.D., has been with the University since 1989, and is a Professor in the Department of Accounting. She is the SAP Curriculum Coordinator and faculty liaison for SAP and the University, and regularly teaches both undergraduate and graduate courses in managerial and cost accounting, and in accounting information systems. Before coming to La Salle University, Dr. Borkowski was staff assistant for budget and finance to Vice President Walter Mondale in Washington, D.C., a systems consultant to the U.S. Federal Emergency Management Agency in both Washington D.C. and Philadelphia, and a manager with Computer Data Systems, Inc. in Bethesda, Maryland. She is the author of numerous scholarly and professional articles on current accounting issues and developments, has served as a consultant to the United Nations Conference on Trade and Development (UNCTAD) and various corporations, and is the recipient of research grants from UNCTAD, the Government of Canada, and the Association of International Education Administrators.

Areas of Expertise

  • International Business
  • Managerial Accounting
  • Enterprise Resource Systems
  • Accounting Information Systems


  • Temple University, Ph.D. Accounting, 1988
  • University of Maryland, MBA Organizational Behavior and Development, 1979
  • Rutgers University, B.S. Accounting, 1975
  • Saint Peter’s College, B.S. Biology, 1973


  • 1998 – Present, Professor of Accounting and Integrated Science, Business, and Technology, La Salle University
  • 1993 – 1998, Associate Professor of Accounting, La Salle University
  • 1989 – 1993, Assistant Professor of Accounting, La Salle University
  • 1987 – 1989, Assistant Professor of Accounting, Rutgers University
  • 1986 – 1987, Instructor, Temple University

Recent Publications

Statement on Management Accounting: Transfer pricing and risk management, co-authored with Mary Anne Gaffney. IMA Foundation for Applied Research, Accepted for 2018 publication.

Transfer pricing and FIN 48: How managers attempt to mitigate audit risk, co-authored with Mary Anne Gaffney, Management Accounting Quarterly. 19(2) Winter 2018.

Why can’t I just Google it? Factors impacting millennials’ use of databases in an introductory business course, co-authored with Anne Walsh (lead author).  Journal of the Academy of Business Education, V. 19 (Spring) 2018.

Canada and the U.S. – Trading partners and transfer pricing opponents? co-authored with Mary Anne Gaffney. American Review of Canadian Studies. Published online September 6, 2017. In print: 47(3) 2017.

Survey Says: Why people leave public accounting: Some things never change, co-authored with Mary Jeanne Welsh, PICPA Journal, Winter 2016

Linking teams and technology: Experiential learning in an introductory business course, co-authored with Anne Walsh (lead author). Organization Management Journal, 11(4) 2014. Available online at

Proactive transfer pricing risk management in PATA countries, co-authored with Mary Anne Gaffney, Journal of International Accounting Research, 13(2) 2014

Recent Conference Presentations

The effects of culture and gender on the ethical perceptions of business students, Co-authored with Cihat Savsar, Yusuf Ugras (presenter), and Mary Jeanne Welsh. 2018 Annual American Accounting Association Meeting, Washington DC, August 2018,

Canada and the U.S. – Trading partners and transfer pricing opponents? Co-authored with Mary Anne Gaffney, Administrative Sciences Association of Canada 44th Annual Conference, MacEwan University, Edmonton AB Canada: June 2016

Invited speaker: Panel on Academic Research in Transfer Pricing and Relevance to the Practitioner, The Second Annual Transfer Pricing Symposium, hosted by the University of San Diego School of Law, San Diego CA: March 2014

Recent Grants

PricewaterhouseCoopers Charitable Foundation research grant, co-authored with Bruce Leauby. “Proposal to Integrate Practical Accounting Analytics and Data Visualization in Upper-Level Accounting Courses Using SAP BW and Tableau” March 2018 – May 2019.

Institute of Management Accountants (IMA) Foundation for Applied Research grant, co-authored with Mary Anne Gaffney. “ERM, APAs and MAPs: Do These Strategies Help Managers Mitigate Transfer Pricing Risk?” April 2014.

Professional Service

CORIT Academic, member, international tax and transfer pricing think tank 2014-

Editorial Review Board     Journal of International Accounting, Auditing and Taxation .  Associate editor 2018-

American Accounting Association (AAA)

The Association for Canadian Studies in the United States (ACSUS)

Academy of International Business (AIB)

Institute of Management Accountants (IMA)