Dr. Lucy U. Diala is an Assistant Professor at the Accountancy Department of the Craig
School of Business, California State University, Fresno. Dr. Diala has had a strong
focus on improving the body of knowledge of accounting literature while providing
accounting students with instruction that draws upon real-world business practices.
Prior to joining academia, she provided business-consulting services sponsored by
government agencies for small businesses. In that role she provided financial advice
and consulting services that included financial projections, cost-benefit, pricing
analysis and business decision models. Such experiences and skills are brought into
Dr. Diala’s accounting classrooms. She teaches cost accounting at undergraduate students
and managerial accounting at the MBA level. Her teaching cases have been presented
at several American Accounting Association (AAA) conferences. Dr. Diala is the 2024
winner of the UN Principles for Responsible Management Education (PRME) Faculty Teaching
Awards – Accounting & Finance Discipline. Additionally, Dr. Diala is the Honorable
Mention recipient of the 2024 George Krull/Grant Thornton EDGE in Teaching Award given
by the American Institute of CPAs® (AICPA) and the Chartered Institute of Management
Accountants (CIMA).
Dr. Diala has been engaged in research and pedagogical endeavors related to accounting
pedagogy and sustainability reporting. As the accounting profession continues to see
sweeping change due to climate change, such as March, 2022, U.S. Securities and Exchange
Commission (SEC) proposed new rules on standards for climate-related disclosures,
affecting financial and non-financial information, Dr. Diala expects to continue working
on research related to sustainability.
Diala, L.U. (2024). Board Interlocks and Company Outcomes: A Managerial Accounting
Case. Journal of Accounting and Finance 24(1) https://doi.org/10.33423/jaf.v24i1.6909
Diala, L.U. (2023). Integrating ESG in a Managerial Accounting Class. Journal of Accounting and Finance 23(6). https://doi.org/10.33423/jaf.v23i6.6682
Diala, L.U., Zhao, L., Parra, F., & Davis, L. (2023). Does the HyFlex Learning Environment
Affect Student Likelihood to Whistle-Blow on Academic Dishonesty? Journal of Leadership Accountability and Ethics 20 (4). https://doi.org/10.33423/jlae.v2023i20.6519
Diala, L.U., & Houmes, R. (2019). The impact of high insider ownership on SOX 404
internal controls. Corporate Governance. 20 (1), pp. 106-122. https://doi.org/10.1108/CG-03-2019-0087
