Universitetet i Agder

Rafael Heinzelmann

Associate Professor

Office:: 9I167 ( Universitetsveien 19, Kristiansand )

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

His research interests revolve around the following topics in management accounting and control: Performance management, budgeting and forecasting, IT/ERP systems, role/identity of management accountants and comparative management accounting.

He regularly presents his work at international conferences and seminars. He published in international journals such as Journal of Accounting and Organizational Change, Qualitative Research in Accounting and Management, Journal of Applied Accounting Research and Accounting in Europe, as well as in anthologies and practitioner-oriented journals.

He has taught bachelor and master courses, as well as supervised theses on all levels.

Before joining the University of Agder, Heinzelmann was Assistant Professor at NHH Norwegian School of Economics and a research and teaching assistant at the University of Innsbruck.

Research interests

Management Accounting
Management Control Systems
For profit organizations

Courses and teaching

Management Accounting 2 (BE318, Bachelor in Business Administration)

Management Control Systems (BE417, Master in Business Administration)

Corporate Economic Analysis 2 (IND421, Master in Industrial Economics and Technology Management)

Projects

Research group for Actor-Reality Construction, Aarhus University, Denmark
Research Center on Accounting Theory and Research, University of Innsbruck, Austria
European Accounting Association

Selected publications

Heinzelmann, R. (2019). Why does Beyond budgeting work in Scandinavian organizations? Controlling - Zeitschrift für erfolgsorientierte Unternehmenssteuerung.

Heinzelmann, R. (2018).Occupational identities of management accountants: The role of the IT system, Journal of Applied Accounting Research, Vol. 19, no. 4, pp. 465-482. ( https://doi.org/10.1108/JAAR-05-2017-0059)

Heinzelmann, R. (2017). Accounting logics as a challenge for ERP system implementation: A field study of SAP, Journal of Accounting and Organizational Change, Vol. 13, no. 2, pp. 162-187. (https://doi.org/10.1108/JAOC-10-2015-0085)

Heinzelmann, R. (2016). Making up performance – the construction of “performance” in venture capital firms’ portfolios, Qualitative Research in Accounting and Management, Vol. 13, no. 4, pp. 445-471. (https://doi.org/10.1108/QRAM-09-2015-0078)

Heinzelmann, R. (2016). Comparing professions in UK and German-speaking management accounting, Accounting in Europe, Vol. 13, no. 1, pp. 103-120. (http://dx.doi.org/10.1080/17449480.2016.1143560)

Heinzelmann, R. (2015). Insights of using Beyond Budgeting ideas for performance management and control in Norwegian companies, Controlling - Zeitschrift für erfolgreiche Unternehmenssteuerung, no. 2, pp. 96-101.

Scientific publications

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). s 178 - 194.
Heinzelmann, Rafael (2019). Why does Beyond budgeting work in Scandinavian organizations?. Controlling: Zeitschrift fuer erfolgsorientierte Unternehmenssteuerung. ISSN: 0935-0381. (31). s 27 - 28.
Heinzelmann, Rafael (2018). Occupational identities of management accountants: The role of the IT system. Journal of Applied Accounting Research. ISSN: 0967-5426. 19 (4). s 465 - 482. doi:10.1108/JAAR-05-2017-0059.
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). s 162 - 187. doi:10.1108/JAOC-10-2015-0085.
Heinzelmann, Rafael (2017). Außeruniversitäre Controller- Aus und Weiterbildung im deutschsprachigen Raum und in Großbritannien. Controlling: Zeitschrift fuer erfolgsorientierte Unternehmenssteuerung. ISSN: 0935-0381. 6s 59 - 64. doi:10.15358/0935-0381-2017-6-59.
Becker, Albrecht; Heinzelmann, Rafael (2017). IT and the management accountant. The Role of the Management Accountant: Local Variations and Global Influences. ISBN: 9781138941359. Routledge. Chapter 14.
Heinzelmann, Rafael (2016). Comparing Professions in UK and German-Speaking Management Accounting. Accounting in Europe. ISSN: 1744-9480. 13 (1). s 103 - 120. doi:10.1080/17449480.2016.1143560.
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). s 445 - 471. doi:10.1108/QRAM-09-2015-0078.
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). s 96 - 101.
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).
Heinzelmann, Rafael (2015). Managing conflicting logics of beyond budgeting and enterprise resource planning systems :. Beta. ISSN: 0801-3322. 29 (1). s 27 - 48.
Heinzelmann, Rafael; Becker, Albrecht (2013). Controlling und ERP-Systeme: State of the Art und Forschungsperspektiven. Jahrbuch für Controlling und Rechnungswesen 2014. ISBN: 978-3-7007-5691-0. LexisNexis ARD Orac. Chapter. s 147 - 172.
Heinzelmann, Rafael (2013). Occupational identities of management accountants: Situated identity regulation and work. Proceedings of Pragmatic Constructivism (ProPraCon). ISSN: 2246-2821. 3 (2). s 67 - 86.
Becker, Albrecht; Heinzelmann, Rafael (2012). Management Accounting und Controlling: Ausbildungstraditionen in Großbritannien und im deutschsprachigen Raum. Jahrbuch für Controlling & Rechnungswesen 2013. ISBN: 9783700753759. LexisNexis. Chapter 4. s 73 - 100.

Heinzelmann, Rafael; Flanschger, Andreas; Messner, Martin (2019). THE INCUBATOR AS A CONTROL SYSTEM FOR ENTREPRENEURS.
Heinzelmann, Rafael (2019). Digitalization from a management accounting perspective.
Heinzelmann, Rafael; Messner, Martin; Flanschger, Andreas (2019). Establishing accounting and control in young firms.
Heinzelmann, Rafael; Flanschger, Andreas; Messner, Martin (2019). Establishing accounting and control in young firms.
Heinzelmann, Rafael; Flanschger, Andreas; Messner, Martin (2018). Establishing accounting and control in young firms.
Heinzelmann, Rafael; Flanschger, Andreas; Messner, Martin (2018). Establishing accounting and control in young firms.

Sectors

Last changed: 22.03.2019 11:03