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Masao Tsuji

Associate Dean

Masao Tsuji


Dr. Masao Tsuji received a Ph.D. from the University of California, Los Angeles in 1978. His academic career has spanned lecturing duties at Waseda University, where he currently also holds the post of Professor Emeritus. He also held the position of Senior Director at the Asian-Pacific Management Accounting Association from 2015 to 2017 and has contributed to the management of APMAA. His primary research areas include management control, business analysis and valuation, and accounting policies by management. CEO of Japan Internal Audit Research Foundation.

Research Interests

Management accounting, Corporate value evaluation, Financial statement analysis

Final Education

Ph.D., Waseda University

Academic Papers

  • Masao TSUJI (2021) Empirical Analyses on Earnings Adjustments by Adopting the Consolidated Tax System. The Journal of Management Accounting, Japan 29 (1) :ISSN 0918-7863
  • Masao TSUJI (2021) Empirical Analyses of the Effects of Possession of Financial Assets on Profitability. The Japan Industrial Management & Accounting, Japan 80 (4) :ISSN 0287-4288