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 a 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 professionalization processes in accounting.

He regularly presents his work at international conferences and seminars. He published in international journals as well as in anthologies and practitioner-oriented journals.

Research interests

Management Accounting
Management Control Systems

Courses and teaching

Management Control Systems, Master

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

Projects

European Accounting Association
German Academic Association of Business Research
Research group for Actor-Reality Construction, Aarhus University, Denmark
Research Center on Accounting Theory and Research, University of Innsbruck, Austria
Qualitative Management Accounting Research Group, Stockholm School of Economics, Sweden

Selected publications

Heinzelmann, R., Dobroszek, J., Zarzycka, E. (2021). The formation and transformation of a strategic action field – accounting professionalization in Poland, Working Paper.

Flanschger, A., Heinzelmann, R., Messner, M. (2021). The incubator as a control system for entrepreneurs, Working Paper.

Heinzelmann, R. (2019) Digitalizing management accounting, in: In B. Feldbauer-Durstmüller & S. Mayr (Eds.), Controlling – Aktuelle Entwicklungen und Herausforderungen. Springer Gabler, Wiesbaden, pp. 207-226.

Heinzelmann, R. (2018). Occupational identities of management accountants: The role of the IT system, Journal of Applied Accounting Research, 19, no. 4, pp. 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, Vol. 13, no. 2, pp. 162-187.

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.

Heinzelmann, R. (2016). Comparing professions in UK and German-speaking management accounting, Accounting in Europe, Vol. 13, no. 1, pp. 103-120.

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. 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). s 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). 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. doi:10.15358/0935-0381-2019-s-27.
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). 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 (2021). Discussion: Change and continuity of target setting a firm`s budget abandoment process by Jari Huikku, Tinna Henttu-Aho, Janne Järvinen & Kati Marttila.
Heinzelmann, Rafael; Messner, Martin; Flanschger, Andreas (2021). The Incubator as a Control System for Entrepreneurs.
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; Flanschger, Andreas; Messner, Martin (2019). THE INCUBATOR AS A CONTROL SYSTEM FOR ENTREPRENEURS.
Heinzelmann, Rafael (2019). Digitalization from a management accounting perspective.

Sectors

Last changed: 20.08.2021 15:08