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.
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.
Last changed: 27.10.2022 13:10