Virtual Booth

Innovative teaching approaches such as game-based learning (GBL), and video-based learning (VBL) are gaining recognition as it support diverse learning preferences in today’s educational landscape. The MFRS 137 Smart Game App demonstrates an innovative combination of these strategies by offering an interactive platform that enhances students’ understanding of financial reporting topics, particularly provisions, contingent liabilities, and contingent assets under MFRS 137. By embedding VBL elements such as instructional videos and guided explanations into the game, the application simplifies complex accounting concepts while promoting active engagement and independent learning. Through this integrated approach, students are able to visualize abstract ideas and apply them within simulated contexts, thereby strengthening both their conceptual understanding and practical skills. Findings from an online survey of 143 diploma accounting students at Universiti Teknologi MARA (Perak Branch) further validate the effectiveness of these methods. The results indicate a strong student preference for GBL and VBL over traditional learning resources such as textbooks and extensive accounting standards, with many perceiving these digital tools as more engaging, accessible, and helpful in improving comprehension. In addition, the interactive nature of the MFRS 137 Smart Game App supports repeated practice, provides immediate feedback, and encourages experiential learning, which are crucial for mastering complex accounting topics. The use of gamification elements which is integrated with lecture videos  also contributes to increased student motivation and improved learning outcomes. As digital learning continues to advance, such approaches are expected to play a key role in enhancing accounting education by bridging the gap between theory and practice. Future research could further explore factors influencing learning motivation, including social, cultural influences, and individual learning differences, to optimize the effectiveness of gamified learning solutions.