Innovative Pedagogies in Higher Education: Using a Smart Game App and Videos to Teach Provisions, Contingent Liabilities, and Assets

Gamification, game-based learning (GBL), and video-based learning (VBL) are three innovative teaching strategies that are increasingly regarded as effective pedagogies in higher education. This study investigates the use of the MFRS 137 Smart Game App and VBL as a dynamic teaching approach to improve university students’ understanding of key accounting concepts, specifically provisions, contingent liabilities, and contingent assets, as outlined in the Malaysian Financial Reporting Standards (MFRS 137). Designed as a self-directed learning aid, the app provides learners with interactive components and multimedia content that reinforce difficult accounting procedures in a simple, engaging manner. A survey was done with 252 diploma-level accounting students from University Technology MARA, Perak Branch, to investigate their attitudes toward digital learning tools. The descriptive study found that students strongly preferred the use of GBL and VBL, rating these methods as more effective, accessible, and fun than standard printed materials. When students used gamified learning tools, they reported greater comprehension and motivation. Given its immersive features and user-friendly design, the combination of the MFRS 137 Smart Game App with VBL holds great promise as a preferred educational technique in accounting education. Future research should consider additional motivational elements such as student backgrounds, learning environments, and personal experiences in order to improve the application of gamified learning in higher education settings.