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

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.

Ensino da Contabilidade Gerencial: uma Análise Descritiva e Bibliométrica

“…Conclui-se, portanto, que métodos de aprendizagem, pesquisas e o ensino foram revistos durante este período, para proporcionar aos alunos as melhores formas de educação. Durante a pandemia o uso de tecnologias para auxiliar o ensino ocorreu de forma ampla e desafiadora, modelos didáticos utilizados no ensino a distância tiveram que ser implementados, após a pandemia, no ensino presencial (Timoshenko, Hansen, Madsen, & Stenheim, 2021;Stewart & Khan, 2021), os professores e alunos tiveram que se adaptar rapidamente a estas mudanças, porém, ainda segundo Timoshenko et al (2021), por mais difícil que este período possa ter sido, ele trouxe a oportunidade de se reformular o ensino superior, com a implementação de várias tecnologias do ensino remoto.…”