School of Business and Economics


Ye (Fiona) Lu

Photo of  Ye (Fiona) Lu

Doctoral Researcher in Accounting and Finance

BA Accounting, University of Liverpool

MSc, Economics, Accounting and Finance, University of Bristol

Dissertation is about “The test of new approach to segment market based on shared price”

Research Interest:

How transfer pricing could achieve balance between top managers’ control and inter-divisional coordination, and at the same time solve the conflicts between divisional autonomy and corporate performance in the new hybrid governance mechanism, i.e., SSC (Shared Service Centre) and Long-term BPO (Business Process Outsourcing)


Research Plan:

Doing interview and case study in the sample companies who already set up their one shared service centre or global business centre to test or prove the framework which is built based on literature reading of “transfer pricing”, “contractual form” and “relational governance”.


Mr Ian Herbert
Professor Will Seal


Thesis Title/Topic:
Transfer Pricing Issues in SSC (Shared Service Centre)