Final Entry: Dr. Sharon Lightner—Head of the Class

California CPA March/April 2010

As the director of the Charles W. Lamden School of Accountancy at San Diego State University, Dr. Sharon Lightner leads the faculty in training the next generation of CPAs. This is no small task with cuts to public school funding, changing requirements for new CPAs and, of course, the ever-changing regulatory world. Regardless, she is prevailing and has received numerous awards for her efforts, including 2007 Educator of the Year by the American Women’s Society of Certified Public Accountants. California CPA caught up with the director to learn more about the front lines of accounting education.

How are the accounting Aztecs dealing with funding cuts?
We have increased class sizes, reduced the number of adjunct professors and reduced the number of students admitted to the university. The curtailment of our graduate student enrollment is especially challenging as California moves to implement a 150-semester unit requirement for CPA licensure.

Do you see any alternatives to making these cuts?
The cuts are a state resource allocation issue. The state spends more on the prison system than on public colleges and universities. Legislators and taxpayers need to decide to what extent they want to support public education. With state financial support declining, universities are forced to look for alternative sources of funding. The usual targets for increased funding include tuition or program excellence fees.

Accounting educators are more fortunate than others in public education because we have an identifiable profession to which we are closely aligned. Accounting professionals have been ardent supporters by frequently providing monetary support or services for public education. However, they cannot, and should not, have to do it alone.

As educators, we need to consider sharing existing resources, efficiently utilizing technology, eliminating waste and redundancy, and supporting excellence and creative new ideas.

What do you believe is the biggest problem with California’s education system?
The decline in relative financial support to public education. Recognizing there are fewer funds, we need to be smarter about the funds we do have. Let’s find answers to hard questions. Does our state university system need 23 separate campuses? Could efficiencies and excellence be increased by cutting or combining certain campuses and programs while we grow others? Do tenure, unions and lower entrance requirements favoring local area students provide an educational system superior to those free of such constraints?

What’s the hardest part about being an accounting educator?
Staying current with constant change in accounting rules, business practices, technology, and student learning styles and motivations

What core accounting principles do you try to instill in your students?
The principles of our profession: ethics, integrity, professional skepticism and life-long learning.

What’s been the biggest change in accounting education over the years?
The rules and business transactions change more quickly, are more voluminous and more complex to decipher, and have more global impact.

What’s the biggest question accounting students have about the profession?
This is probably a question best left for them. However, my impression is that their concerns include job availability and security; whether to enter public, private or government accounting; and the ability to manage work/life balance once employed.

What are students’ expectations about the profession?
I believe that accounting students have positive expectations about  their new profession. They know it will be in a state of constant change, marked by increased outsourcing of certain tasks that used to be handled by new hires and providing exciting new opportunities that are not yet defined.

Where do students want to take their accounting careers?
Accounting is the language of business. Knowledge of and experience with this language provide endless opportunities.

Will students be ready for the shift toward international accounting standards?
It depends. Students are aware of the international accounting standards. Our job as educators is to emphasize the conceptual framework and make sure our students understand how to communicate research and critically examine problems. Rules and regulations will constantly evolve. It doesn’t really matter if they are U.S. standards or international standards. We need to make sure they have the tools to succeed in a constantly changing environment.