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Lluís Santamaría

Associate Professor of Accounting

Selected publications

Santamaría, L., Guo, B. & Paraskevopoulou, E.: “Disentangling the Role of Management Control Systems for Product and Process Innovation in Different Contexts”, European Accounting Review vol. 28 (4), 2019, 681-712
Santamaría, L., Barge-Gil, A. & Modrego, A.: “Public selection and financing of R&D cooperative projects: Credit versus subsidy choice”, Research Policy vol. 39, 2010, 549-563.
Santamaría, L., Barge-Gil, A. & Modrego, A.: “Beyond formal R&D: Taking advantage of other sources of innovation in Low and Medium Technology Industries”, Research Policy vol. 38, 2009, 507-517.
Lluís Santamaría is a tenured professor of accounting in the Business Economics Department at the Universidad Carlos III de Madrid. Lluís obtained his doctorate in Business Management and his degree in Economic and Business Sciences from the Universidad Autónoma de Barcelona (Spain). He currently teaches Financial Accounting and Budget Management.
Lluís's research focuses on two main fields: Innovation Management and Accounting Information Systems. His research examines aspects of corporate governance, innovation management, technological cooperation, as well as comparative institutional analysis. He also studies aspects such as the management of intangibles and accounting information systems. His most recent works are related to the impact of technological collaboration, the role of innovative activities not based on R, HR management in research departments and, on the other hand, the implementation of ERP information systems.

Some of his most recent works are: “Service innovation in manufacturing firms: evidence from Spain” (with María Jesús Nieto and Ian Miles) in Technovation; “Public selection and financing of RD cooperative projects: Credit versus subsidy choice” (with Andrés Barge-Gil and Aurelia Modrego) in Research Policy; “Hidden innovators: The role of non-RD activities” (with María Jesús Nieto and Andrés Barge-Gil) in Technology Analysis Strategic Management; “Technological collaboration: bridging the innovation gap between small and large firms” (with María Jesús Nieto) in Journal of Small Business Management; “Beyond formal RD: Taking advantage of other sources of innovation in Low and Medium Technology Industries” (with María Jesús Nieto and Andrés Barge-Gil), in Research Policy; and “RD managers’ adaptation of firms’ HRM practices” (with Pedro Ortín), in RD Management.

In addition to his teaching and research tasks, Lluís carries out various management activities. He currently holds the position of Vice-Dean of Academic Planning of the Faculty of Social and Legal Sciences, as well as Deputy Director of the Executive Master in Financial Analysis. He is also the coordinator of the subjects “Introduction to Accounting” (taught in various degrees) and “Budget Management”. Finally, he is a reviewer for a large number of journals such as Research Policy, Technovation, Journal of Management Studies, Journal of Small Business Management, Industrial and Corporate Change, Investigaciones Económicas, Revista de Economía Aplicada, European Management Journal, Industry and Innovation and Cuadernos de Economía y Dirección de Empresas.
Santamaría, L., Guo, B. Paraskevopoulou, E.: “Disentangling the Role of Management Control Systems for Product and Process Innovation in Different Contexts”, European Accounting Review vol. 28 (4), 2019, 681-712
Santamaría, L., Rodríguez, A. Nieto, M.J.: “International collaboration and innovation in professional and technological knowledge-intensive services”, Industry and Innovation vol 25 (4), 2018, 408-431.
Santamaría, L., Nieto, M.J. Fernández, Z.: “Understanding the innovation behaviour of family firms”, Journal of Small Business Management. vol. 53 (2), 2015, 382-399.
Santamaría, L., Nieto, M.J. Miles, I.: “Service innovation inmanufacturing firms: evidence from Spain”, Technovation vol. 32 (2), 2012, 144-155.
Santamaría, L., Barge-Gil, A. Modrego, A.: “Complementarities between Universities and Technology Institutes: New empirical lessons and perspectives”, European Planning Studies vol. 19 (2), 2011, 195-215.
Santamaría, L., Barge-Gil, A. Nieto, M.J.: “Hidden innovators: The role of other innovation activities”, Technology Analysis and Strategic Management vol. 23 (4), 2011, 415-432.
Santamaría, L. Surroca, J.: “Matching the Goals and Impacts of RD Collaboration”, European Management Review vol. 8 (2), 2011, 95-102.
Santamaría, L., Barge-Gil, A. Modrego, A.: “Public selection and financing of RD cooperative projects: Credit versus subsidy choice”, Research Policy vol. 39, 2010, 549-563.
Santamaría, L., Barge-Gil, A. Modrego, A.: “Technological collaboration: Bridging the innovation gap between small and large firms”, Journal of Small Business Management vol. 48 (1), 2010, 46-71.
Santamaría, L.: "The relevance of different open innovation strategies for RD performers", Cuadernos de Economia y Direccion de la Empresa vol. 13 (45), 2010, 93-11
Santamaría, L., Barge-Gil, A. Modrego, A.: “Public selection and financing of RD cooperative projects: Credit versus subsidy choice”, Research Policy vol. 39, 2010, 549-563.
Santamaría, L., Nuñez-Nickel, M. Gago, S.: “The role played by interdependences in ERP implementations: an empirical analysis of critical factors that minimize elapsed time”, Information Management vol. 47, 2010, 87-95.
Santamaría, L., Barge-Gil, A. Modrego, A.: “Beyond formal RD: Taking advantage of other sources of innovation in Low and Medium Technology Industries”, Research Policy vol. 38, 2009, 507-517.
Santamaría, L.: "Is there innovation beyond R? The role of other innovative activities", Universia Business Review vol. 22, 2009, 102-11
Santamaría, L. Ortín, P.: “RD managers’ adaptation of firms’ HRM practices”, RD Management vol. 39 (3), 2009, 271-290.
Santamaría, L. Nieto, M.J.: “The importance of diverse collaborative networks for the novelty of product innovation”, Technovation vol. 27, 2007, 367-377.
Santamaría, L., Barge Gil, A. Modrego Rico, A.: "Which Factors Underlie Public Selection of RD Cooperative Projects?" in Suriñach, Moreno Vayá (ed.), Knowledge Externalities, Innovation Clusters and Regional Development, chapter 10, 2007, Edward Elgar Publishing.

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