Rafael Heinzelmann

Associate Professor Department of Economics and Finance

Email: rafael.heinzelmann@uia.no
Phone: +47 38 14 20 39
Office: 9I165 (Universitetsveien 19, 4630 Kristiansand, Norway)

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Areas of responsibility

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

Heinzelmann`s research interests are broadly in the field of management accounting and control. His research has been published in renown international journals including, Accounting, Auditing and Accountability Journal, Qualitative Research in Accounting and Management, Journal of Accounting and Organizational Change, Journal of Applied Accounting Research, and Accounting in Europe.

Heinzelmann teaches undergraduate and graduate courses in cost accounting, management accounting and management control systems. In addition, he serves as supervisor for master theses.

Heinzelmann, Rafael; Dobroszek, Justyna & Zarzycka, Ewelina (2024). Accounting Professionalization: The Case of Poland. Accounting in Europe. ISSN 1744-9480. p. 1–25. doi: 10.1080/17449480.2024.2432865. Full text in Research Archive Show summary
This paper draws on the sociology of professions to explore the professionalization of accounting in Poland. The aim is to analyse the ways in which actors in the accounting field establish their jurisdiction in the public, legal, and workplace arena. The study draws on Polish data and examines how higher education institutions (HEIs) and international and local professional accounting associations (PAAs) cooperate and compete to maintain jurisdiction in an unstable market, where only statutory auditing has legal jurisdiction. Our findings emphasize the importance of HEIs' and international PAAs' collaboration in maintaining jurisdiction, and they highlight that workplace jurisdictions held by HEIs and local and international PAAs are weak. Thus, the paper provides insights into the relationship between international PAAs and accounting education in universities, and it demonstrates the transformation of accounting education towards an increasing marketization.
Flanschger, Andreas; Heinzelmann, Rafael & Messner, Martin (2023). Between consultation and control: how incubators perform a governance function for entrepreneurial firms. Accounting, Auditing & Accountability Journal. ISSN 1368-0668. 36(9), p. 86–107. doi: 10.1108/AAAJ-09-2020-4950. Full text in Research Archive Show summary
Purpose This paper examines the governance function that incubators perform for entrepreneurial firms. The authors demonstrate that this governance function has both a consultative and a control dimension and illustrate how these are enacted in the interactions between incubators and entrepreneurs. The authors also show how these interactions come into being and how entrepreneurs assess the value of the governance role played by incubators. Design/methodology/approach The paper is based on a cross-sectional interview study with entrepreneurs of 21 start-ups that were hosted by three different incubators. The start-ups are all early-stage technology firms. The analysis in the paper follows an inductive approach. Findings The authors find that the governance role of incubators is about both consultation and control. Consultative forms of governance include providing input and advice as well as questioning ideas and assumptions. Controlling forms of governance comprise setting targets and tracking progress as well as enforcing structures and documentation. The authors furthermore show that governance episodes are triggered either by the entrepreneurs themselves or by the incubator. In the former case, such episodes are mainly about consultation, while in the latter one, they often have a pronounced control element, which materializes particularly through regularly enforced meetings. Most entrepreneurs seem to appreciate this control element, acknowledging that, in its absence, they would lack the self-discipline of doing some things that need to be done. Research limitations/implications This study’s findings extend prior research on inter-organizational relationships and the types of governance mechanisms observed therein. The authors show that a strict separation between actors who offer consultation and those who exercise control is too simplistic. Incubators influence entrepreneurial firms both through consultative and controlling forms of governance. In terms of limitations, this study’s analysis focuses on the perspectives of entrepreneurs, and the authors did not include the perspectives of incubators nor did the authors directly observe meetings between these two parties. Practical implications This paper provides examples for how entrepreneurial firms can benefit from being part of an incubator. Originality/value This study contributes to the discussion of the governance of inter-organizational relationships by focusing on incubators. In so doing, the authors also complement extant literature on management control in entrepreneurial settings by showing how the incubator fulfills a control function for entrepreneurs before these implement control mechanisms themselves.
Wood, David A.; Achhpilia, Muskan; Adams, Mollie T.; Aghazadeh, Sanaz; Akinyele, Kazeem & Akpan, Mfon [Show all 59 contributors for this article] (2023). The ChatGPT artificial intelligence chatbot: How well does it answer accounting assessment questions? Issues in Accounting Education. ISSN 0739-3172. 38(4), p. 81–108. doi: 10.2308/ISSUES-2023-013. Full text in Research Archive Show summary
ChatGPT, a language-learning model chatbot, has garnered considerable attention for its ability to respond to users’ questions. Using data from 14 countries and 186 institutions, we compare ChatGPT and student performance for 28,085 questions from accounting assessments and textbook test banks. As of January 2023, ChatGPT provides correct answers for 56.5 percent of questions and partially correct answers for an additional 9.4 percent of questions. When considering point values for questions, students significantly outperform ChatGPT with a 76.7 percent average on assessments compared to 47.5 percent for ChatGPT if no partial credit is awarded and 56.5 percent if partial credit is awarded. Still, ChatGPT performs better than the student average for 15.8 percent of assessments when we include partial credit. We provide evidence of how ChatGPT performs on different question types, accounting topics, class levels, open/closed assessments, and test bank questions. We also discuss implications for accounting education and research.
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 – Scandinavian Journal of Business Research. ISSN 0801-3322. 33(2), p. 178–194. doi: 10.18261/issn.1504-3134-2019-02-05. Full text in Research Archive
Heinzelmann, Rafael (2019). Why does Beyond budgeting work in Scandinavian organizations? Controlling: Zeitschrift fuer erfolgsorientierte Unternehmenssteuerung. ISSN 0935-0381. 31(S), p. 27–28. doi: 10.15358/0935-0381-2019-S-27. Full text in Research Archive
Heinzelmann, Rafael (2018). Occupational identities of management accountants: The role of the IT system. Journal of Applied Accounting Research. ISSN 0967-5426. 19(4), p. 465–482. doi: 10.1108/JAAR-05-2017-0059. Full text in Research Archive
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), p. 162–187. doi: 10.1108/JAOC-10-2015-0085. Full text in Research Archive
Heinzelmann, Rafael (2017). Außeruniversitäre Controller- Aus und Weiterbildung im deutschsprachigen Raum und in Großbritannien. Controlling: Zeitschrift fuer erfolgsorientierte Unternehmenssteuerung. ISSN 0935-0381. 6, p. 59–64. doi: 10.15358/0935-0381-2017-6-59. Full text in Research Archive
Becker, Albrecht & Heinzelmann, Rafael (2017). IT and the management accountant. In Goretzki, Lukas & Strauss, Erik (Ed.), The Role of the Management Accountant: Local Variations and Global Influences. Routledge. ISSN 9781138941359. doi: 10.4324/9781315673738-14. Full text in Research Archive
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), p. 445–471. doi: 10.1108/QRAM-09-2015-0078. Full text in Research Archive
Heinzelmann, Rafael (2016). Comparing Professions in UK and German-Speaking Management Accounting. Accounting in Europe. ISSN 1744-9480. 13(1), p. 103–120. doi: 10.1080/17449480.2016.1143560. Full text in Research Archive
Heinzelmann, Rafael (2015). Managing conflicting logics of beyond budgeting and enterprise resource planning systems :. Beta – Scandinavian Journal of Business Research. ISSN 0801-3322. 29(1), p. 27–48. Full text in Research Archive
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), p. 96–101. doi: 10.15358/0935-0381-2019-s-27. Full text in Research Archive
Heinzelmann, Rafael (2015). Making up performance: the construction of “performance” in venture capital firms portfolios. Proceedings of Pragmatic Constructivism (ProPraCon). 5(1). doi: 10.1108/qram-09-2015-0078. Full text in Research Archive
Heinzelmann, Rafael & Becker, Albrecht (2013). Controlling und ERP-Systeme: State of the Art und Forschungsperspektiven, Jahrbuch für Controlling und Rechnungswesen 2014. LexisNexis ARD Orac. ISSN 9783700756910. p. 147–172. Full text in Research Archive
Heinzelmann, Rafael (2013). Occupational identities of management accountants: Situated identity regulation and work. Proceedings of Pragmatic Constructivism (ProPraCon). 3(2), p. 67–86. Full text in Research Archive
Becker, Albrecht & Heinzelmann, Rafael (2012). Management Accounting und Controlling: Ausbildungstraditionen in Großbritannien und im deutschsprachigen Raum. In Seicht, Gerhard (Eds.), Jahrbuch für Controlling & Rechnungswesen 2013. LexisNexis. ISSN 9783700753759. p. 73–100. Full text in Research Archive

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Heinzelmann, Rafael; Dobroszek, Justyna & Zarzycka, Ewelina (2024). International Professional Accounting Associations influence on accounting education: The case of Poland. Full text in Research Archive
Heinzelmann, Rafael; Dobroszek, Justyna & Zarzycka, Ewelina (2024). International Professional Accounting Associations influence on accounting education: The case of Poland. Full text in Research Archive
Heinzelmann, Rafael (2022). Digitalizing Management Accounting. In Feldbauer-Durstmüller, Birgit & Mayr, Stefan (Ed.), Controlling – Aktuelle Entwicklungen und Herausforderungen Digitalisierung, Nachhaltigkeit und Spezialaspekte. Springer Gabler. ISSN 9783658351687. p. 207–226. doi: 10.1007/978-3-658-35169-4. Full text in Research Archive
Heinzelmann, Rafael; Dobroszek, Justyna & Zarzycka, Ewelina (2021). The formation and transformation of a strategic action field – accounting professionalization in Poland. Full text in Research Archive
Heinzelmann, Rafael; Dobroszek, Justyna & Zarzycka, Ewelina (2021). The formation and transformation of a strategic action field – accounting professionalization in Poland. Full text in Research Archive
Heinzelmann, Rafael; Dobroszek, Justyna & Zarzycka, Ewelina (2020). Accounting professionalization in Poland: Struggles of recognition, co-existence and cooperation between actors. Full text in Research Archive
Heinzelmann, Rafael; Dobroszek, Justyna & Zarzycka, Ewelina (2020). Accounting professionalization in Poland: Struggles of recognition, co-existence and cooperation between actors. Full text in Research Archive
Dobroszek, Justyna; Heinzelmann, Rafael & Zarzycka, Ewelina (2020). Professionalization of accounting: The case of a hybrid setting in Central-Eastern Europe. Full text in Research Archive
Heinzelmann, Rafael (2019). Digitalizing Mananagement Accounting. In Feldbauer-Durstmüller, Birgit & Mayr, Stefan (Ed.), Controlling – Aktuelle Entwicklungen und Herausforderungen: Digitalisierung, Nachhaltigkeit und Spezialaspekte. Springer Gabler. ISSN 9783658277239. p. 207–226. doi: 10.1007/978-3-658-27723-9_9. Full text in Research Archive

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Published Apr. 16, 2024 11:42 AM - Last modified Dec. 13, 2024 11:35 AM