Do you use the same iTunes account for an iPhone and iPod?

I have an iPhone and recently bought an iPod, do they use the same iTunes account or do you make a new one for the ipod?

You can use the same account

I use the same account for 2 iMacs, 1 iPhone and 2 iPads…

From Apple Support Website: When you turn on iTunes Match, Family Sharing, or Automatic Downloads, or when you download past purchases on your computer, iPhone, iPad, or iPod touch, that device becomes associated with your Apple ID. You can associate your Apple ID with up to 10 devices, with a maximum of 5 computers at any time. Each computer must also be authorized using the same Apple ID. You don't need to authorize your iPhone, iPad, or iPod touch.

Of course I found it I use same account for wife's iphone as my laptop see cancels my podcast subscriptions