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dc.contributor.authorTimochenko, Konstantin Yurievich
dc.contributor.authorHansen, Odd Birger
dc.contributor.authorMadsen, Dag Øivind
dc.contributor.authorStenheim, Tonny
dc.date.accessioned2021-06-24T07:31:17Z
dc.date.available2021-06-24T07:31:17Z
dc.date.issued2021-05-13
dc.description.abstractThis 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 back-drop, 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.en_US
dc.identifier.citationTimochenko K, Hansen OB, Madsen DØ, Stenheim T. Designing an Accounting Course Module on Cost Allocation: Pedagogical and Didactical Considerations from a Norwegian Perspective. Education Sciences. 2021;11(5)en_US
dc.identifier.cristinIDFRIDAID 1909032
dc.identifier.doi10.3390/educsci11050232
dc.identifier.issn2227-7102
dc.identifier.urihttps://hdl.handle.net/10037/21543
dc.language.isoengen_US
dc.publisherMDPIen_US
dc.relation.journalEducation Sciences
dc.relation.urihttps://www.mdpi.com/2227-7102/11/5/232
dc.rights.accessRightsopenAccessen_US
dc.rights.holderCopyright 2021 The Author(s)en_US
dc.subjectVDP::Social science: 200::Education: 280en_US
dc.subjectVDP::Samfunnsvitenskap: 200::Pedagogiske fag: 280en_US
dc.titleDesigning an Accounting Course Module on Cost Allocation: Pedagogical and Didactical Considerations from a Norwegian Perspectiveen_US
dc.type.versionpublishedVersionen_US
dc.typeJournal articleen_US
dc.typeTidsskriftartikkelen_US
dc.typePeer revieweden_US


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