Rafael Heinzelmann
Associate Professor
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
- 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.
Sectors
Last changed: 27.10.2022 13:10