{"id":171297,"date":"2025-10-06T08:54:42","date_gmt":"2025-10-06T08:54:42","guid":{"rendered":"https:\/\/raed.academy\/?post_type=academico&#038;p=171297"},"modified":"2025-11-04T11:22:35","modified_gmt":"2025-11-04T11:22:35","slug":"dra-mercedes-pifarre-llor","status":"publish","type":"academico","link":"https:\/\/raed.academy\/en\/academicians\/dra-mercedes-pifarre-llor\/","title":{"rendered":"Dra. Mercedes Pifarr\u00e9 Llor"},"content":{"rendered":"<p>[et_pb_section fb_built=&#8221;1&#8243; _builder_version=&#8221;4.16&#8243; custom_padding=&#8221;0|0px|51.2px|0px|false|false&#8221; locked=&#8221;off&#8221; global_colors_info=&#8221;{}&#8221;][et_pb_row column_structure=&#8221;1_4,3_4&#8243; _builder_version=&#8221;4.16&#8243; custom_padding=&#8221;0|0px|40px|0px|false|false&#8221; global_colors_info=&#8221;{}&#8221; use_custom_gutter=&#8221;on&#8221; gutter_width=&#8221;2&#8243; max_width=&#8221;1400px&#8221; background_size=&#8221;initial&#8221; background_position=&#8221;top_left&#8221; background_repeat=&#8221;repeat&#8221;][et_pb_column type=&#8221;1_4&#8243; _builder_version=&#8221;4.16&#8243; custom_padding=&#8221;|||&#8221; global_colors_info=&#8221;{}&#8221; custom_padding__hover=&#8221;|||&#8221;][et_pb_image src=&#8221;https:\/\/raed.academy\/wp-content\/uploads\/2020\/11\/Mercedes-Pifarre-Llor.jpg&#8221; title_text=&#8221;Mercedes-Pifarre-Llor&#8221; show_bottom_space=&#8221;off&#8221; align_tablet=&#8221;center&#8221; align_phone=&#8221;&#8221; align_last_edited=&#8221;on|desktop&#8221; admin_label=&#8221;Imagen &#8211; foto acad\u00e9mico&#8221; _builder_version=&#8221;4.27.4&#8243; width=&#8221;90%&#8221; max_width=&#8221;230%&#8221; custom_margin=&#8221;0px||0px|&#8221; custom_padding=&#8221;0px||0px|&#8221; animation_style=&#8221;fold&#8221; border_radii=&#8221;on|6px|6px|6px|6px&#8221; border_width_all=&#8221;2px&#8221; box_shadow_style=&#8221;preset2&#8243; global_colors_info=&#8221;{}&#8221;][\/et_pb_image][\/et_pb_column][et_pb_column type=&#8221;3_4&#8243; _builder_version=&#8221;4.16&#8243; custom_padding=&#8221;|||&#8221; global_colors_info=&#8221;{}&#8221; custom_padding__hover=&#8221;|||&#8221;][et_pb_text module_class=&#8221;infoAcademico&#8221; _builder_version=&#8221;4.27.4&#8243; global_colors_info=&#8221;{}&#8221; custom_margin=&#8221;|||-49px||&#8221;]<\/p>\n<div style=\"border: 2px solid #000; padding: 20px; background: #fff; margin-bottom: 25px; border-radius: 10px; box-shadow: 2px 2px 8px rgba(0,0,0,0.1);\">\n<p><strong>Numerary Member<\/strong><\/p>\n<p><strong>Social Sciences:<\/strong> Doctor in Economics and Business Studies<\/p>\n<p><strong>Date of admission:<\/strong> November 12, 2020<\/p>\n<p><strong>Admission speech: <\/strong><a href=\"https:\/\/raed.academy\/wp-content\/uploads\/2020\/11\/discurso-ingreso-Mercedes-Pifarre-Llor-Desde-los-presupuestos-publicos-hacia-una-nueva-sociedad-compr.pdf\" target=\"_blank\" rel=\"noopener noreferrer\"><strong><em>\u00abFrom Public Budgets Towards a New Society. The Case of Denmark and the Contributions of Big Data\u00bb<\/em><\/strong><br \/><\/a><\/p>\n<p><strong>Reply by: <\/strong><a href=\"https:\/\/raed.academy\/academicos\/dr-jordi-marti-pidelaserra\/\" target=\"_blank\" rel=\"noopener noreferrer\"><strong>Hon. Dr. Jordi Mart\u00ed Pidelaserra, <\/strong><\/a>Doctor in Economics and Business Studies<a href=\"https:\/\/raed.academy\/academicos\/dr-jordi-marti-pidelaserra\/\" target=\"_blank\" rel=\"noopener noreferrer\"><br \/><\/a><\/p>\n<p><strong data-start=\"740\" data-end=\"763\">Outstanding career: <\/strong>Specialist in accounting and financial management of the public sector. With an extensive career at the Diputaci\u00f3 de Barcelona, she has played a decisive role in modernising the economic management of municipalities and in the technical training of civil servants and local financial officers.<\/p>\n<\/div>\n<p>[\/et_pb_text][\/et_pb_column][\/et_pb_row][et_pb_row _builder_version=&#8221;4.16&#8243; background_size=&#8221;initial&#8221; background_position=&#8221;top_left&#8221; background_repeat=&#8221;repeat&#8221; custom_padding=&#8221;0|0px|25.6px|0px|false|false&#8221; global_colors_info=&#8221;{}&#8221;][et_pb_column type=&#8221;4_4&#8243; _builder_version=&#8221;4.16&#8243; custom_padding=&#8221;|||&#8221; global_colors_info=&#8221;{}&#8221; custom_padding__hover=&#8221;|||&#8221;][et_pb_divider color=&#8221;#828282&#8243; divider_weight=&#8221;2&#8243; _builder_version=&#8221;4.16&#8243; height=&#8221;2px&#8221; box_shadow_style=&#8221;preset2&#8243; global_colors_info=&#8221;{}&#8221; custom_margin=&#8221;-44px||0px|||&#8221;][\/et_pb_divider][et_pb_tabs _builder_version=&#8221;4.27.4&#8243; border_style=&#8221;solid&#8221; global_colors_info=&#8221;{}&#8221;][et_pb_tab title=&#8221;CURR\u00cdCULUM VITAE&#8221; _builder_version=&#8221;4.27.4&#8243; body_font=&#8221;||||&#8221; tab_font=&#8221;||||&#8221; global_colors_info=&#8221;{}&#8221;]<\/p>\n<h2>Dr. MERCEDES PIFARR\u00c9 LLOR<\/h2>\n<h3><strong>UNIVERSITY QUALIFICATIONS<\/strong><\/h3>\n<ul>\n<li>Degree in Economics and Business Studies from the <a href=\"https:\/\/www.ub.edu\/\" target=\"_blank\" rel=\"noopener\"><strong>Universidad de Barcelona<\/strong><\/a>.<\/li>\n<li>Doctorate in Economics and Business Studies with the thesis entitled: <em>\u201cSome Historical and Doctrinal Conceptions of Accounting\u201d<\/em>.<\/li>\n<\/ul>\n<h3><strong>TEACHING AND PROFESSIONAL ACTIVITY<\/strong><\/h3>\n<ul>\n<li>She has worked at the <a href=\"https:\/\/www.diba.cat\/\" target=\"_blank\" rel=\"noopener\"><strong>Diputaci\u00f3n de Barcelona<\/strong><\/a>, where she has carried out her work as a technical advisor to the Economic Management Assistance Service for Local Authorities. The institution provides services to the municipalities of the province of Barcelona, all of them with diverse populations and specific financial needs. In this context, the technical training of the Diputaci\u00f3n\u2019s officials and employees is essential, and Dr. Pifarr\u00e9\u2019s work has been recognized for its effectiveness and efficiency in providing this staff with the best assistance resources.<\/li>\n<li>She has been one of the main trainers of trainers in the field of local administrations. Her preparation and pedagogical skills have earned her the trust of secretaries, auditors, and staff from the economic departments of municipalities, advising local entities on economic and financial matters. These assistance tasks have been complemented by specialized consulting through the organization of working teams that have achieved great prestige for their financial diagnostics and municipal restructuring plans, aimed at improving the planning of local finances and achieving budgetary balance.<\/li>\n<li>She has shown a remarkable vocation for public service, devoting more than 20 years to teaching at the <strong><a href=\"https:\/\/www.ub.edu\/\" target=\"_blank\" rel=\"noopener\">School of Business Sciences<\/a><\/strong> and at the <strong><a href=\"https:\/\/www.ub.edu\/\" target=\"_blank\" rel=\"noopener\">Faculty of Economics of the Universidad de Barcelona<\/a><\/strong>. Numerous accounting professionals have received her instruction in introductory accounting courses\u2014among the most complex for a teacher and, at the same time, among the most decisive for students\u2019 education.<\/li>\n<\/ul>\n<p>[\/et_pb_tab][et_pb_tab title=&#8221;V\u00cdDEO&#8221; _builder_version=&#8221;4.16&#8243; body_font=&#8221;||||&#8221; tab_font=&#8221;||||&#8221; global_colors_info=&#8221;{}&#8221;][\/et_pb_tab][\/et_pb_tabs][\/et_pb_column][\/et_pb_row][\/et_pb_section]<\/p>\n","protected":false},"featured_media":0,"template":"","meta":{"_et_pb_use_builder":"on","_et_pb_old_content":"","_et_gb_content_width":""},"secciones":[],"tipo_academico":[],"cargo":[],"class_list":["post-171297","academico","type-academico","status-publish","hentry"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.4 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Dra. 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