Tanya Fiedler

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Rm 429
H69 - Codrington Building
The University of Sydney
NSW 2006 Australia

Telephone +61 2 8627 5895


Dr Tanya Fiedler is a lecturer in the Discipline of Accounting. Tanya’s current research interests lie in the field of carbon accounting, strategy, valuation and market making.

Tanya completed her PhD at the University of New South Wales (UNSW), Australia in 2016. Tanya’s thesis examined the making of Australia’s first nation-wide carbon market, by means of a longitudinal analysis of archival documents spanning 15 years. Tanya’s research also examined the calculative practices and technologies by which greenhouse gas emissions were quantified by engineers for that market, so that they could be valued by accounting.

Prior to her academic career, Tanya worked as a consultant for Energetics, a specialist carbon and energy consultancy.

Research Interests

Tanya’s current research interests include:

  1. The role of accounting, and its interaction with politics and science, in the design and implementation of carbon markets
  2. The financialisation of climate risk

a. There has been some experimentation with various forms of carbon market and carbon pricing internationally, a trend that is only likely to grow. To date, much of the discussion around the design, implementation and effects of such markets has been informed by their politics, as well as the economic models that inform them. Together with colleagues at the Business School, as well as from the University of NSW, Tanya’s current research examines the ways in which accounting, in particular its interaction with scientific forms of measurement such as engineering, also inform and shape the ways in which carbon markets are shaped.

b. Because of the availability of greenhouse gas emissions data, discussions on the valuation of climate risk are limited by a narrow definition of risk associated with the emissions-intensity of key sectors only. To fully understand the potentially disruptive effects of climate change to global economies, climate risk measures that allow for a definition of climate risk that incorporate both other types of transitional risk resulting from de-carbonisation of the economy, as well as the physical risks arising from climate change, are needed. In conjunction with colleagues at the Business School, Tanya’s current research explores the ways in which organisations throughout the investment value chain are attempting to measure, analyse, value and disclose climate risk broadly defined.

Selected publications


Conference Proceedings

Fiedler T, Chua W, and Boedker C (2017) Accounting and the measurement of unstable objects: A case study of the measurement of greenhouse gas emissions 10th Workshop on Management Accounting as Social & Organizational Practice, Windsor, Canada 26 - 28 April.

Fiedler T, Chua W, and Boedker C (2017) Accounting measurement as intra-action: the case of emissions and emissions liabilities Accounting and Finance Association of Australia and New Zealand (AFAANZ) Conference 2017, Adelaide SA Australia 2-4 July.

Fiedler T, Chua W, and Boedker C (2017) Accounting measurement as intra-action: the case of emissions and emissions liabilities Global Management Accounting Research Symposium 2017, Sydney Australia 22-23 June.


Conference Proceeding

Fiedler T, Boedker C, and Chua W (2015) The Reframing of a Liability as an Asset: How a 'compromised' market (the Australian carbon market) was crafted and won Interdisciplinary Perspectives on Accounting Conference 2015, Stockholm, Sweden 8- 10 July.


Conference Proceeding

Fiedler T (2014) The reframing of a liability (as an asset): and how a -'compromised' market (the Australian carbon tax) was won Global Management Accounting Research Symposium 2014, Sydney Australia 25- 27 June.

Selected grants


Recent Units Taught

  • ACCT2012 Management Accounting A

  • ACCT2019 Management Accounting

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