The incompatibility between stationary kinetic and dynamic fluid descriptions of auroral electron acceleration has been an outstanding problem in space physics for decades. In this study we introduce a new numerical simulation model that provides a unified picture by including electron temperature variations consistent with collisionless kinetic theory in the fluid description. We demonstrate that this new particle-fluid model can describe the partial reflection of Alfv¿n waves from the acceleration region, as well as the formation of a field-aligned potential drop proportional to the upward current. This study also suggests that for example ion dynamics and high-frequency waves must be added to the model before it properly can describe the return current region. Simulations based on the particle-fluid concept can be applied to various processes in space physics and astrophysics where strong currents flowing along an inhomogeneous magnetic field will cause temperature increases and field-aligned electric fields.