Toki Masazo

Toki Masazō ( Japanese 土 岐 正 蔵 , born February 16, 1893 in Yuasa , Wakayama Prefecture ; † July 25, 1963 ) was a Japanese professor of business administration .

biography

Toki was born on the Kii Peninsula . He studied at the Kobe State Commercial College, which is now part of the Kobe University . There he was able to obtain a degree similar to the German diploma and then went to Germany. There he began in Freiburg near Mahlberg in 1928 , then at the University of Cologne near Schmalenbach and then in Berlin. In 1930 he returned to Japan, where he worked in industry before he was appointed professor of business accounting at the Wakayama Commercial College in 1932 . In 1951 he went to Nagoya University until he went to the Kobe Commercial College (now Hyogo Prefectural University) in 1956 . Toki recently taught at the Buddhist Ryūkoku University in Kyoto and gave lectures at the Universities of Osaka and Wakayama and the Nagoya Commercial College .

He died on July 25, 1963 as a result of a heart attack.

Act

Toki translated numerous works by Schmalenbach into Japanese , including the dynamic balance sheet , cost accounting and pricing policy as well as the free economy in memory . In addition to the translations, he also created works on transfer pricing and accounting. For his work on transfer pricing he was awarded the special degree of Doctor of Business Administration (Keiei-gaku Hakse) by the University of Kobe , which was only awarded to particularly deserving scientists.

Memberships

Toki was an honorary member of the Schmalenbach Society .

swell

• Karl Hax, obituary for Professor Masazo Toki in ZfhF 1963, p. 533
• Karl Hax, New Honorary Members of the Schmalenbach Society in ZfhF 1961, pp. 751–752

Japanese name: As is common in Japan, the family name comes before the first name in this article . Thus Toki is the family name, Masazō the first name.