PR771: CostCircle Quest - Think. Decide. Classify.

NOR AFFIDAH BINTI YAHAYA KOLEJ POLY-TECH MARA BANGI

VIC26 | Professional

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Cost classification is one of the basic topics in cost and management accounting, but there seems to be a common struggle among diploma-level students to grasp the relevant concepts, mainly product versus period costs and direct versus indirect costs. This is often related to the problem of traditional teaching methodologies, which are focused on rote learning over conceptual learning, creating an environment where students feel confused and struggle to apply knowledge in other situations. The objective of this innovation is to enhance students’ understanding of cost classification through a structured and engaging learning approach that promotes logical thinking and active participation. It aims to support students in making systematic decisions when analysing cost-related situations and to improve their confidence in applying these concepts. In response to this challenge, CostCircle Quest was designed, where the learning experience is gamified by combining a visual guide for using CostCircle with an interactive digital activity. The innovation builds on a three-step decision process: identifying what kind of resource, determining which location the cost arises from and whether the cost can readily be traced. These steps are reinforced through a timed, interactive game that provides immediate feedback and encourages repeated practice. CostCircle Quest has experienced increased student engagement and developed students' cost classification capabilities. In conclusion, this innovation demonstrates that combining visual frameworks and gamified learning can create a more effective and meaningful learning experience in accounting education.