is Professor of Business Department at the School of Business and Economics of University of Navarre since 1999. He has a Ph.D in Bussines Administration from the University of Navarre (1998) and he has also been a Postdoctoral Fellow in the University of California, LA (1998-1999).
He teaches different courses in Managerial accounting and Control systems at undergraduate as well as graduate level. His research interests are performance measurement systems, Balanced-Scorecard, budgeting and cost systems. His work has been published in refereed journals such as Journal of Management and Accounting research or Spanish Review of Finance and Accounting.