Rafael Heinzelmann - Universitetet i Agder
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Rafael Heinzelmann


38 14 20 39
9I167 ( Gimlemoen 19, Kristiansand )
Institutt for økonomi


My 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, comparative management accounting research.


Heinzelmann, R. (2017*).Occupational identities of management accountants: The role of the IT system, Journal of Applied Accounting Research, accepted.

Heinzelmann, R. (2017). Controlling-Professionen und Ausbildungen im deutschsprachigen Raum vs. in Großbritannien, Zeitschrift für Controlling,no. 6, pp. 55-60.

Heinzelmann, R. and Becker, A. (2017).IT and the management accountant, in: Goretzki, L. and Strauss, E. (Ed.). The role of the management accountant: Local variations and global influences, Part C: Global developments that influence)d) management accountants work, Chapter 1, Routledge.

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. (https://doi.org/10.1108/JAOC-10-2015-0085)

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. (https://doi.org/10.1108/QRAM-09-2015-0078)

Heinzelmann, R. (2016). Comparing professions in UK and German-speaking management accounting, Accounting in Europe, Vol. 13, no. 1, pp. 103-120. (http://dx.doi.org/10.1080/17449480.2016.1143560)

Heinzelmann, R. (2015). Managing conflicting logics of Beyond Budgeting and Enterprise Resource Planning Systems integration, BETA Scandinavian Journal of Business Research, Vol. 29, no. 1, pp. 25-48.

Heinzelmann, R. (2015). Insights of using Beyond Budgeting ideas for performance management and control in Norwegian companies, Zeitschrift für Controlling, no. 2, pp. 96-101.


YomYom Cookbook - Pricing and Profitability Analysis, Case Centre Case 117-0019-1, (www.thecasecentre.org/educators/products/view?id=142461).


Rafael Heinzelmannis an associate professor in management accounting and control at UiA`s school of business and law, Kristiansand in Norway. He holds a PhD (Doctorate in Social and Economic Sciences) from University of Innsbruck, Austria. Before coming to UiA, Rafael was an assistant professor at NHH Norwegian School of Economics in Bergen and a research and teaching assistant at the University of Innsbruck. In the course of his career, Rafael has been visiting HEC Paris and Stockholm University.

Rafael regularly presents his work at international conferences and seminars. He published in international journals such as Journal of Accounting and Organizational Change, Qualitative Research in Accounting and Management, Accounting in Europe as well as in anthologies and practitioner-oriented journals.

Rafael Heinzelmann is a dedicated case teacher holding a case teaching certificate from the Case Centre. He taught bachelor and master courses as well as supervised theses on all levels incl. PhD dissertations.

Currently, Rafael teaches the following courses:

  • Management Accounting 2 (BE318, Bachelor in Business Adminstration)
  • Management Control Systems (BE417, Master in Business Adminstration)
  • Corporate Economic Analysis 2 (IND421, Master in Industrial Economics and Technology Management)

Last changed: 2017-11-20 20:00:55


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