A construction of Cohen-Macaulay modules over a polynomial ring arising in the study of the Cauchy-Fueter equations is extended from quaternions to arbitrary finite-dimensional associative algebras. It is shown for a certain class of algebras that-this construction produces-Cohen-Macaulay module, and this class of algebras cannot be enlarged for a perfect base field. Several properties of this construction-are also described. For the class of algebras under consideration several, invariants of the resulting modules are calculated.