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Rafael Heinzelmann

Associate Professor

Department of Economics and Finance

Email: rafael.heinzelmann@uia.no
Phone: +47 38142039

Office 9I167 (Universitetsveien 19, 4630 Kristiansand, Norway)

Areas of responsibility

Rafael Heinzelmann is an Associate Professor in Management Accounting and Control at UiA’s School of Business and Law. He holds a PhD from the University of Innsbruck (Austria).

Heinzelmann`s research interests are broadly in the field of management accounting and control. His research has been published in renown international journals including, Accounting, Auditing and Accountability Journal, Qualitative Research in Accounting and Management, Journal of Accounting and Organizational Change, Journal of Applied Accounting Research, and Accounting in Europe. He also contributed to several book chapters and practitioner-oriented publications.

Heinzelmann teaches undergraduate and graduate courses in cost accounting, management accounting and management control systems. In addition, he serves as supervisor for master theses.

Research

Management Accounting
Management Control Systems

Selected publications

Flanschger, A., Heinzelmann, R., Messner, M. (2023). Between consultation and control: How incubators exercise a governance function for entrepreneurial firms, Accounting, Auditing and Accountability Journal, 87-107.

Heinzelmann, R., Dobroszek, J., Zarzycka, E. (2022). The emergence of Western accounting in Poland: The role of political coalitions, Working Paper.

Heinzelmann, R. (2022) Digitalizing management accounting, In B. Feldbauer-Durstmüller & S. Mayr (Eds.), Controlling – Aktuelle Entwicklungen und Herausforderungen: Digitalisierung, Nachhaltigkeit und Spezialaspekte. 2nd edition, Springer Gabler, Wiesbaden, 207-226.

Heinzelmann, R. (2018). Occupational identities of management accountants: The role of the IT system, Journal of Applied Accounting Research, 465-482.

Heinzelmann, R. (2017). Accounting logics as a challenge for ERP system implementation: A field study of SAP, Journal of Accounting and Organizational Change, 162-187.

Heinzelmann, R. (2016). Making up performance – the construction of “performance” in venture capital firms’ portfolios, Qualitative Research in Accounting and Management, 445-471.

Heinzelmann, R. (2016). Comparing professions in UK and German-speaking management accounting, Accounting in Europe, 103-120.

Tuition

BE-417; Management Control Systems, Master

IND-421; Corporate Economic Analysis 2, Master

Wood, David A.; Achhpilia, Muskan; Adams, Mollie T.; Aghazadeh, Sanaz; Akinyele, Kazeem & Akpan, Mfon [Show all 59 contributors for this article] (2023). The ChatGPT artificial intelligence chatbot: How well does it answer accounting assessment questions? . Issues in Accounting Education. ISSN 0739-3172. 38(4), p. 81–108. doi: 10.2308/ISSUES-2023-013. Show summary
ChatGPT, a language-learning model chatbot, has garnered considerable attention for its ability to respond to users’ questions. Using data from 14 countries and 186 institutions, we compare ChatGPT and student performance for 28,085 questions from accounting assessments and textbook test banks. As of January 2023, ChatGPT provides correct answers for 56.5 percent of questions and partially correct answers for an additional 9.4 percent of questions. When considering point values for questions, students significantly outperform ChatGPT with a 76.7 percent average on assessments compared to 47.5 percent for ChatGPT if no partial credit is awarded and 56.5 percent if partial credit is awarded. Still, ChatGPT performs better than the student average for 15.8 percent of assessments when we include partial credit. We provide evidence of how ChatGPT performs on different question types, accounting topics, class levels, open/closed assessments, and test bank questions. We also discuss implications for accounting education and research.
Flanschger, Andreas; Heinzelmann, Rafael & Messner, Martin (2023). Between consultation and control: how incubators perform a governance function for entrepreneurial firms. Accounting, Auditing & Accountability Journal. ISSN 1368-0668. 36(9), p. 86–107. doi: 10.1108/AAAJ-09-2020-4950. Show summary
Purpose This paper examines the governance function that incubators perform for entrepreneurial firms. The authors demonstrate that this governance function has both a consultative and a control dimension and illustrate how these are enacted in the interactions between incubators and entrepreneurs. The authors also show how these interactions come into being and how entrepreneurs assess the value of the governance role played by incubators. Design/methodology/approach The paper is based on a cross-sectional interview study with entrepreneurs of 21 start-ups that were hosted by three different incubators. The start-ups are all early-stage technology firms. The analysis in the paper follows an inductive approach. Findings The authors find that the governance role of incubators is about both consultation and control. Consultative forms of governance include providing input and advice as well as questioning ideas and assumptions. Controlling forms of governance comprise setting targets and tracking progress as well as enforcing structures and documentation. The authors furthermore show that governance episodes are triggered either by the entrepreneurs themselves or by the incubator. In the former case, such episodes are mainly about consultation, while in the latter one, they often have a pronounced control element, which materializes particularly through regularly enforced meetings. Most entrepreneurs seem to appreciate this control element, acknowledging that, in its absence, they would lack the self-discipline of doing some things that need to be done. Research limitations/implications This study’s findings extend prior research on inter-organizational relationships and the types of governance mechanisms observed therein. The authors show that a strict separation between actors who offer consultation and those who exercise control is too simplistic. Incubators influence entrepreneurial firms both through consultative and controlling forms of governance. In terms of limitations, this study’s analysis focuses on the perspectives of entrepreneurs, and the authors did not include the perspectives of incubators nor did the authors directly observe meetings between these two parties. Practical implications This paper provides examples for how entrepreneurial firms can benefit from being part of an incubator. Originality/value This study contributes to the discussion of the governance of inter-organizational relationships by focusing on incubators. In so doing, the authors also complement extant literature on management control in entrepreneurial settings by showing how the incubator fulfills a control function for entrepreneurs before these implement control mechanisms themselves.
Lebriez, Hugo; Esch, Martin; Wald, Andreas Erich & Heinzelmann, Rafael (2019). What does Integrated Reporting mean for the value-relevance of environmental, social, and governmental performance? Beta. ISSN 0801-3322. 33(2), p. 178–194. doi: 10.18261/issn.1504-3134-2019-02-05.
Heinzelmann, Rafael (2019). Why does Beyond budgeting work in Scandinavian organizations? Controlling: Zeitschrift fuer erfolgsorientierte Unternehmenssteuerung. ISSN 0935-0381. 31(S), p. 27–28. doi: 10.15358/0935-0381-2019-S-27.
Heinzelmann, Rafael (2018). Occupational identities of management accountants: The role of the IT system. Journal of Applied Accounting Research. ISSN 0967-5426. 19(4), p. 465–482. doi: 10.1108/JAAR-05-2017-0059.
Heinzelmann, Rafael (2017). Außeruniversitäre Controller- Aus und Weiterbildung im deutschsprachigen Raum und in Großbritannien . Controlling: Zeitschrift fuer erfolgsorientierte Unternehmenssteuerung. ISSN 0935-0381. 6, p. 59–64. doi: 10.15358/0935-0381-2017-6-59.
Becker, Albrecht & Heinzelmann, Rafael (2017). IT and the management accountant. In Goretzki, Lukas & Strauss, Erik (Ed.), The Role of the Management Accountant: Local Variations and Global Influences. Routledge. ISSN 9781138941359. doi: 10.4324/9781315673738-14.
Heinzelmann, Rafael (2017). Accounting logics as a challenge for ERP system implementation: A field study of SAP. Journal of Accounting and Organizational Change. ISSN 1832-5912. 13(2), p. 162–187. doi: 10.1108/JAOC-10-2015-0085.
Heinzelmann, Rafael (2016). Making up performance: the construction of “performance” in venture capital firms’ portfolios. Qualitative Research in Accounting and Management. ISSN 1176-6093. 13(4), p. 445–471. doi: 10.1108/QRAM-09-2015-0078.
Heinzelmann, Rafael (2016). Comparing Professions in UK and German-Speaking Management Accounting. Accounting in Europe. ISSN 1744-9480. 13(1), p. 103–120. doi: 10.1080/17449480.2016.1143560.
Heinzelmann, Rafael (2015). Making up performance: the construction of “performance” in venture capital firms portfolios. Proceedings of Pragmatic Constructivism (ProPraCon). ISSN 2246-2821. 5(1). doi: 10.1108/qram-09-2015-0078.
Heinzelmann, Rafael (2015). Managing conflicting logics of beyond budgeting and enterprise resource planning systems :. Beta. ISSN 0801-3322. 29(1), p. 27–48.
Heinzelmann, Rafael (2015). Insights of using Beyond Budgeting ideas for performance management and control in Norwegian companies. Controlling: Zeitschrift fuer erfolgsorientierte Unternehmenssteuerung. ISSN 0935-0381. 27(2), p. 96–101. doi: 10.15358/0935-0381-2019-s-27.
Heinzelmann, Rafael (2013). Occupational identities of management accountants: Situated identity regulation and work. Proceedings of Pragmatic Constructivism (ProPraCon). ISSN 2246-2821. 3(2), p. 67–86.
Heinzelmann, Rafael & Becker, Albrecht (2013). Controlling und ERP-Systeme: State of the Art und Forschungsperspektiven, Jahrbuch für Controlling und Rechnungswesen 2014. LexisNexis ARD Orac. ISSN 978-3-7007-5691-0. p. 147–172.
Becker, Albrecht & Heinzelmann, Rafael (2012). Management Accounting und Controlling: Ausbildungstraditionen in Großbritannien und im deutschsprachigen Raum. In Seicht, Gerhard (Eds.), Jahrbuch für Controlling & Rechnungswesen 2013. LexisNexis. ISSN 9783700753759. p. 73–100.

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Heinzelmann, Rafael (2022). Digitalizing Management Accounting. In Feldbauer-Durstmüller, Birgit & Mayr, Stefan (Ed.), Controlling – Aktuelle Entwicklungen und Herausforderungen Digitalisierung, Nachhaltigkeit und Spezialaspekte. Springer Gabler. ISSN 978-3-658-35168-7. p. 207–226. doi: https:/doi.org/10.1007/978-3-658-35169-4.
Heinzelmann, Rafael; Dobroszek, Justyna & Zarzycka, Ewelina (2021). The formation and transformation of a strategic action field – accounting professionalization in Poland.
Heinzelmann, Rafael; Dobroszek, Justyna & Zarzycka, Ewelina (2021). The formation and transformation of a strategic action field – accounting professionalization in Poland.
Heinzelmann, Rafael; Dobroszek, Justyna & Zarzycka, Ewelina (2020). Accounting professionalization in Poland: Struggles of recognition, co-existence and cooperation between actors.
Heinzelmann, Rafael; Dobroszek, Justyna & Zarzycka, Ewelina (2020). Accounting professionalization in Poland: Struggles of recognition, co-existence and cooperation between actors.
Dobroszek, Justyna; Heinzelmann, Rafael & Zarzycka, Ewelina (2020). Professionalization of accounting: The case of a hybrid setting in Central-Eastern Europe.
Heinzelmann, Rafael (2019). Digitalizing Mananagement Accounting. In Feldbauer-Durstmüller, Birgit & Mayr, Stefan (Ed.), Controlling – Aktuelle Entwicklungen und Herausforderungen: Digitalisierung, Nachhaltigkeit und Spezialaspekte. Springer Gabler. ISSN 978-3-658-27723-9. p. 207–226. doi: https:/doi.org/10.1007/978-3-658-27723-9_9.
Heinzelmann, Rafael (2017). YomYom Cookbook - Pricing and Profitability Analysis, Case Centre Case 117-0019-1.

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Published Apr. 16, 2024 11:42 AM