Personal profile

Research profile

Sirle’s research interests are in the following areas: Accounting & ERP systems; Calculative infrastructures; Accounting for social value; and Sustainability reporting. Her research involves conceptual research as well as qualitative field studies, drawing on various theories in the field of sociology.

A member of AAU's Environmental Research Hub: Green Societies

Teaching profile

Sirle has taught several courses at HEC Business School (Paris), where she was teaching accounting and technology-related courses at Grande École master's, PhD program, and Executive MBA programs. She has participated in PhD program development at HEC Paris and developed several modules at master programs in Denmark.

Her teaching and supervision areas are management accounting and control, financial accounting, and management information systems. She has supervised several semester projects, co-supervised a PhD thesis, and served as an opponent for a PhD defence.

Sirle is ERPsim certified by ERPsimLab at HEC Montréal, teaching SAP S4/HANA and SAP Analytics Cloud (in collaboration with SAP UCC Magdeburg). 

Currently teaching the following courses at AAUBS:

"Accounting Information Systems", in Master's program in Management accounting; 

"Sustainability Accounting & Control", in Master's programs in Auditing, and Management accounting;

"CSR, Sustainability and Integrated Reporting", in Master's programs in Auditing, and Management accounting;

"Information Technology in Business", in Bachelor program (HA);

"Information and Organization", in Master's program at the Department of Computer Science.

Professional background: Financial Manager (biotech industry), Head Accountant (construction industry), and Forensic Accountant (public sector, corporate tax frauds).

PhD Supervision

Sirle has co-supervised a PhD thesis on the construction of epistemic practices in management accounting during 2014-2017, and acted as an external examiner and opponent for a PhD thesis on accounting profession in 2018.

Expertise related to UN Sustainable Development Goals

In 2015, UN member states agreed to 17 global Sustainable Development Goals (SDGs) to end poverty, protect the planet and ensure prosperity for all. This person’s work contributes towards the following SDG(s):

  • SDG 9 - Industry, Innovation, and Infrastructure
  • SDG 12 - Responsible Consumption and Production
  • SDG 13 - Climate Action

Education/Academic qualification

ERPsim Certificate, SAP S4/HANA, HEC Montréal, Canada

1 Aug 202216 Dec 2022

Award Date: 16 Dec 2022

Education and Learning, University Pedagogical program, Denmark

1 Nov 201425 Nov 2015

Award Date: 25 Nov 2015

PhD in Accounting, PhD thesis on "Management of Intellectual capital", University of Vaasa, Finland

1 Sept 200431 Aug 2009

Award Date: 1 Sept 2009

Master in Economics, University of Tartu, Estonia

1 Sept 200030 Jun 2003

Award Date: 14 Mar 2003

BA, Accounting and Corporate Finance, University of Tartu, Estonia

1 Sept 199630 Jun 2000

Award Date: 30 Jun 2000


  • Management and Organization
  • Sustainability accounting
  • Accounting for social value
  • ERP systems
  • Calculative infrastructures
  • Accountability


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