In the field of education, there has been recent attention and call for transdisciplinary approaches related to learning mathematics and programming in schools. Despite the advent of theory and tools for such an approach, there is still a lack of a common ground and implicitness in the understanding of what exactly this would entail amongst teachers and curriculum designers. In this paper, we present a theoretical discussion in the light of our ongoing efforts to develop a more elaborated and precise language representing educational and epistemological values for integrating mathematics and programming. Accordingly, we provide an overview of our previous research efforts in this field followed by an elaborated example describing our approach. We conclude with a discussion addressing the pedagogical potential of our proposed ideas compared to the previous ones. © 2020, The Education University of Hong Kong. All rights reserved.