No they are not the same. Lumens are the total light emitted from the source. It is measure best by a very expensive sphere where all the light are trap and then measure.

Lux is the measurement of lumens per square meter. This reading can vary depending on the reflector and how it spread out the beam. If you have a reflector that is concentrated to one square meter at a given distant, then that Lux measurement will be more than the same light source when spread out widely using a different reflector. To make matter worst, many light manufactor will claim much higher lumens rating than what the light is really putting out.