Leland Lawrence Briggs (April 24, 1893 – November 12, 1975) was an American accounting scholar, and Professor at the
University of Vermont, known as founder of ''The Accountants Digest,'' which he edited and published until 1973.
[James Terry White (1980) ''The National cyclopaedia of American biography.'' p. 145]
Biography
Briggs was born in
Byron, Minnesota to Edward Wellington, a farmer, and Alice (McPeak) Briggs. After primary education in Byron and
Rochester, Minnesota
Rochester is a city in the U.S. state of Minnesota and the county seat of Olmsted County. Located on rolling bluffs on the Zumbro River's south fork in Southeast Minnesota, the city is the home and birthplace of the renowned Mayo Clinic.
Acco ...
, he obtained his BA in 1923 and his MA in 1924 both at the
University of South Dakota. Subsequently, he obtained MBA at
Northwestern University in 1927 with the thesis, entitled "Some Legal Aspects of Goodwill." and his PhD from
Harvard University in 1930-31.
Briggs had started his career as teacher at the public school in 1911. In 1924 he was appointed Professor of commerce at
McPherson College
McPherson College is a private college associated with the Church of the Brethren and located in McPherson, Kansas. It was chartered in 1887 and is accredited by the Higher Learning Commission.
History
During their 1887 Annual Meeting, the Ch ...
in Kansas. In 1926 had joined the Northwestern University as Noyes scholar. In 1927 he moved to the
University of Vermont, where he served the rest of his academic career.
He had started as assistant professor in economics, was promoted associate professor in 1929, and in 1952 to professor of economics.
In 1935 Briggs founded the accounting periodical ''Accountants Digest.'' The first issue included digests of "120 articles taken from 48 periodicals published in the United States, Canada, England, Australia, New Zealand and Scotland." He edited and published the periodical until 1973, and then sold it to E. Samuel Germain, Professor of Syracuse University.
[Leland Lawrence Briggs (1981) ''The Accountants Digest.'' Vol. 47]
Selected publications
* Briggs, Leland Lawrence. ''Centralized Accounting Control for the Small Business.'' 1924.
* Briggs, Leland Lawrence, ed.
The Accountants Digest.' Vol. 3. Germain Publishing Company, 1937.
Articles, a selection
* Briggs, L. L. "Goodwill–Definition and Elements in Law." ''Journal of Accountancy'' (September 1928) (1928): 194-203.
* Briggs, L. L. "Accounting in Collegiate Schools of Business." Accounting Review (1930): 175-181.
* L. L. Briggs, "Stock Dividends." ''The Journal of Accountancy,'' March, 1930, pp. 193–201.
* Briggs, L. L. "Accounting and the courts." ''Accounting Review'' (1931): 184-191.
* L. L. Briggs: Dividends from stock premiums. ''Journal of Accountancy,'' Nr. 5. May 1932.
* L. L. "Appreciation and Dividends." ''The Journal of Accountancy,'' July, 1932, pp. 29–37.
* Briggs, L. L. "Stockholders' Liability for Unlawful Dividends." ''Temp. LQ'' 8 (1933): 145.
* L. L. Briggs, “Asset Valuation in Dividend Decisions,” ''The Areounting Review'' (September 1934), pp. 184–191
References
{{DEFAULTSORT:Briggs, Leland Lawrence
1893 births
1975 deaths
American accountants
American business theorists
Accounting academics
University of South Dakota alumni
Kellogg School of Management alumni
Harvard University alumni
Northwestern University faculty
University of Vermont faculty
People from Olmsted County, Minnesota
McPherson College faculty