Dial (pictured), who is also senior VP, chief accounting officer and controller, has been senior VP, global controller, since 2016.
AT&T said: “The designation as the principal accounting officer recognizes her responsibilities as chief accounting officer and conforms to prevalent industry practice.
She replaces Pascal Desroches, who is CFO and was also the principal accounting officer. Desroches replaced John Stephens, who retired last year.
Dial is also on the board of chemicals maker Dow.
She worked for 10 years until 1993 KPMG in its audit practice, with a focus on energy and real estate clients.
Dial is now one of four women at the top level of AT&T, alongside eight men. Two years ago Financial Executives International (FEI) picked her as one of eight Women of Note, recognizing top female finance executives across the US. FEI, despite the third word in its name, focuses on the US market.