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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 institutions 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 (2017-*)
  • Corporate Economic Analysis 2, Master in Industrial Economics and Technology Management (2017-*)
  • Management Accounting 2, Bachelor (2017-2020)

Projects

  • European Accounting Association
  • German Academic Association of Business Research
  • 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. (2022). The emergence of Western accounting in Poland: The role of political coalitions, Working Paper.

Flanschger, A., Heinzelmann, R., Messner, M. (2022). Between consultation and control: How incubators exercise a governance function for entrepreneurial firms, 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, 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

  • 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.

Last changed: 27.10.2022 13:10