Designing an Accounting Course Module on Cost Allocation: Pedagogical and Didactical Considerations from a Norwegian Perspective

Autor/inn/en	Timoshenko, Konstantin; Hansen, Odd Birger; Madsen, Dag Øivind; Stenheim, Tonny
Titel	Designing an Accounting Course Module on Cost Allocation: Pedagogical and Didactical Considerations from a Norwegian Perspective
Quelle	In: Education Sciences, 11 (2021), Artikel 232 (13 Seiten)Infoseite zur Zeitschrift PDF als Volltext kostenfreie Datei Verfügbarkeit
Zusatzinformation	ORCID (Madsen, Dag Øivind)
Dokumenttyp	gedruckt; online; Zeitschriftenaufsatz
ISSN	2227-7102
Schlagwörter	Accounting; Instructional Design; Costs; Undergraduate Students; Management Development; Universities; Learning Processes; Teaching Methods; Teaching Experience; Foreign Countries; COVID-19; Pandemics; Teacher Attitudes; College Faculty; Models; Distance Education; Educational Technology; Norway + Suchen Sie Ihr Suchwort? Abrechnung; Buchführung; Buchhaltung; Lesson concept; Lessonplan; Unterrichtsentwurf; Cost; Kosten; University; Universität; Learning process; Lernprozess; Teaching method; Lehrmethode; Unterrichtsmethode; Ausland; Lehrerverhalten; Fakultät; Analogiemodell; Distance study; Distance learning; Fernunterricht; Unterrichtsmedien; Norwegen
Abstract	This paper aims to elucidate some didactical and pedagogical issues related to the design of a course module on cost allocation, a pivotal topic in management accounting education at the undergraduate level around the globe. The module in question is specifically tailored to third-year undergraduates in business pursuing a major in accounting-related topics. As a theoretical backdrop, the paper draws on the didactical relationship model developed by Norwegian education researchers Hiim and Hippe. While it has proved to be of considerable value in planning education and teaching in Norwegian primary and upper secondary schools, this model, to the best of the authors' knowledge, has not previously been applied in the context of accounting education at the university level. Without seeking to wholly generalize our thoughts and views to all higher educational institutions, we refer, in this paper, primarily to our own personal experiences of teaching management accounting gained at the three Norwegian universities, namely, Nord University, University of South-Eastern Norway, and The Arctic University of Norway. It is argued in this paper that the didactical relationship model may be of great help to accounting educators by providing an illustrative account of key conditioning factors (didactic elements) to consider while planning the learning process. Additionally, the paper strives to delve deeper into the use of technology in light of the current COVID-19 situation that we are all locked in. (As Provided).
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Erfasst von	ERIC (Education Resources Information Center), Washington, DC
Update	2022/1/01