Universitetet i Agder

Rafael Heinzelmann

Førsteamanuensis

Kontor:: 9I167 ( Universitetsveien 19, Kristiansand )

Kontortid:: upon request

Rafael Heinzelmann er førsteamanuensis i økonomistyring ved Handelshøyskolen ved Universitetet i Agder. Han har en doktorgrad fra Universitetet i Innsbruck (Østerrike).

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. He also contributed to several book chapters and practitioner-oriented publications.

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

Forskning

Management Accounting
Management Control Systems

Undervisning

BE-417; Management Control Systems, Master

IND-421; Corporate Economic Analysis 2, Master

Utvalgte publikasjoner

Flanschger, A., Heinzelmann, R., Messner, M. (2023). Between consultation and control: How incubators exercise a governance function for entrepreneurial firms, Accounting, Auditing and Accountability Journal, 87-107.

Heinzelmann, R., Dobroszek, J., Zarzycka, E. (2022). The emergence of Western accounting in Poland: The role of political coalitions, 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, 207-226.

Heinzelmann, R. (2018). Occupational identities of management accountants: The role of the IT system, Journal of Applied Accounting Research, 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, 162-187.

Heinzelmann, R. (2016). Making up performance – the construction of “performance” in venture capital firms’ portfolios, Qualitative Research in Accounting and Management, 445-471.

Heinzelmann, R. (2016). Comparing professions in UK and German-speaking management accounting, Accounting in Europe, 103-120.

Vitenskapelige publikasjoner

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). s 86 - 107. doi:10.1108/AAAJ-09-2020-4950.
A. Wood, David; Berg, Terje; Madsen, Dag Øivind; Lyngstadås, Hakim; van pelt, Victor; Johanson, Bjørn Daniel; Kulset, Ellen Hiorth Marthinsen; Heinzelmann, Rafael; Sundkvist, Charlotte Haugland; Kuruppu, Gowindage Chamara Jayanath (2023). The ChatGPT artificial intelligence chatbot: How well does it answer accounting assessment questions?. Issues in Accounting Education. ISSN: 0739-3172. 38 (4). s 1 - 28. doi:10.2308/ISSUES-2023-013.
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; 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.

Ekspertområder

Sist endret: 20.11.2023 13:11