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.[1][2]
Briggs had started his career as teacher at the public school in 1911. In 1924 he was appointed Professor of commerce at McPherson College 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.[2] He had started as assistant professor in economics, was promoted associate professor in 1929, and in 1952 to professor of economics.[4][5][6]
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."[7] He edited and published the periodical until 1973, and then sold it to E. Samuel Germain, Professor of Syracuse University.[8]
Selected publicationsedit
Briggs, Leland Lawrence. Centralized Accounting Control for the Small Business. 1924.
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
Referencesedit
^Harvard Business School Bulletin, Vol. 51-52 (1975). p. 32
^ abcJames Terry White (1980) The National cyclopaedia of American biography. p. 145
^Northwestern University (Evanston, Ill.) (1928) Bulletin.
^The American economic review, Vol. 42. (1952), p. 510
^Alfred Grether Buehler (1937) The Undistributed Profits Tax, p. viii.
^Ayer Directory, Newspapers, Magazines and Trade Publications. (1945). p. 920.
^Management Accounting, Vol. 17, Nr. 1 (1935), p. 327
^Leland Lawrence Briggs (1981) The Accountants Digest. Vol. 47
April 14, 2024
leland, lawrence, briggs, april, 1893, november, 1975, american, accounting, scholar, professor, university, vermont, known, founder, accountants, digest, which, edited, published, until, 1973, bornapril, 1893diednovember, 1975, 1975, aged, alma, materharvard,. 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 1 2 Leland Lawrence BriggsBornApril 24 1893DiedNovember 12 1975 1975 11 12 aged 82 Alma materHarvard University Northwestern University University of South DakotaOccupation s Accounting scholar professor Contents 1 Biography 2 Selected publications 2 1 Articles a selection 3 ReferencesBiography editBriggs was born in Byron Minnesota to Edward Wellington a farmer and Alice McPeak Briggs After primary education in Byron and Rochester Minnesota 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 3 and his PhD from Harvard University in 1930 31 2 Briggs had started his career as teacher at the public school in 1911 In 1924 he was appointed Professor of commerce at McPherson College 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 2 He had started as assistant professor in economics was promoted associate professor in 1929 and in 1952 to professor of economics 4 5 6 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 7 He edited and published the periodical until 1973 and then sold it to E Samuel Germain Professor of Syracuse University 8 Selected publications editBriggs 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 edit 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 191References edit Harvard Business School Bulletin Vol 51 52 1975 p 32 a b c James Terry White 1980 The National cyclopaedia of American biography p 145 Northwestern University Evanston Ill 1928 Bulletin The American economic review Vol 42 1952 p 510 Alfred Grether Buehler 1937 The Undistributed Profits Tax p viii Ayer Directory Newspapers Magazines and Trade Publications 1945 p 920 Management Accounting Vol 17 Nr 1 1935 p 327 Leland Lawrence Briggs 1981 The Accountants Digest Vol 47 Retrieved from https en wikipedia org w index php title Leland Lawrence Briggs amp oldid 1131250334, wikipedia, wiki, book, books, library,
