LLUÍS SANTAMARÍA

Lluís Santamaría is a Professor of Accounting in the Department of Business Economics at Carlos III University of Madrid. He holds a PhD in Business Administration and a bachelor's degree in Economics and Business Administration from the Autonomous University of Barcelona. Currently teaching Financial Accounting and Budget Management, he serves as Vice Dean of Academic Affairs at the Faculty of Social Sciences and Law and Deputy Director of the Executive Master's in Financial Analysis.

• PhD in Business Administration (Autonomous University of Barcelona)
• BSc in Economics and Business Administration (Autonomous University of Barcelona)

His research spans two major areas: Innovation Management and Accounting Information Systems. He investigates corporate governance, technological collaboration, intangible assets, and ERP implementations. Recent work focuses on non-R&D innovation sources, HR practices in R&D departments, and ERP system integration.

Key publication trends include: analyzing innovation beyond formal R&D, exploring R&D funding mechanisms, and studying ERP implementation challenges. His work bridges theoretical frameworks with empirical studies in manufacturing, SMEs, and knowledge-intensive services.

He coordinates courses like "Introduction to Accounting" and "Budget Management" and acts as a reviewer for journals such as Research Policy, Technovation, and Journal of Small Business Management.