Leland Lawrence Briggs

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.

Biography Briggs 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." and his PhD from Harvard University in 1930-31.

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.

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