Marcela Montoya Supiot holds a PhD in Management Sciences from the University of Angers. With a professional background in accounting firms and international companies, she teaches Financial Accounting under both French accounting standards and IFRS, in French and English. After fifteen years of teaching experience at universities and business schools, she joined Clermont School of Business in 2026.
She is a member of CleRMa (Clermont Research Management). Her research focuses on accounting standardization, financial and sustainability reporting, and sociological approaches to accounting.
