Red Flags - Accounting Fraud Game

Type: Mobile App
Contributed by: Singapore Management University

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Also available at the Android Google Play Store 

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Short description:

Red Flags, is a mobile game that players can download on their tablet devices. The game puts the student in the shoes of an auditor and will also include a number of challenges and puzzles that reflect on the learning objectives. Students will have to manage documents and flag our any irregularities they find, all the while trying to gain a high score.
 

The game’s challenging yet manageable features accompany its immersive and light-hearted nature. The game also promotes self-oriented learning by encouraging and inspiring students to read up on strategies of the proposed learning objectives in order to improve on successive runs of the game.

Strategy of use: 

Students will have to rely on their understanding of the topic or reliance on clues within the game to solve the challenges. Students will be tasked to encounter, identify and solve red flag issues pertaining to Accounting Fraud through a series of “Investigative Trials”.
 

The game will cover contents from Week 7 - 10, including the following learning objectives:
 

1. Highlight the principles of governance, risk and control

2. Identify and analyze potential fraudulent activities

3. Suggest suitable control plans to detect and prevent potential fraudulent activities
    

The instructors will cover the content regarding accounting fraud detection in class and students will be able to use the game to reinforce their understandings of the concepts.

Mind The Drone

Type: Mobile App
Contributed by: Singapore Management University


 

Also available at the Android Google Play Store 

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Short description: 

The Mind the Drone app is a single-player virtual reality simulation which was developed for the School of Law in Singapore Management University.
 

Through the eyes of the plaintiff, the app aims to provide an immersive virtual learning environment for students to better appreciate the application of tort legal principles to real-life situations and circumstances. Students interact with the items and people in the case to select and curate relevant evidence in order to make an informed determination on whether tortious liability has been made out, and to what extent.
 

Strategy of use: 
For the benefit of educators, this app is best used with the accompanying case notes to provide guidance on how to scaffold discussions and interactions with students to meaningfully explore arguments around the following issues:

1. the duty of care that may be owed to the plaintiff in the given factual matrix

2. the standard of care that the tortfeasor should arguably be held to

3. whether sufficient causal connection can be made out

4. the extent of damages claimable

5. the legal defences that the tortfeasor might avail himself to

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The case notes can be purchased through this iink.
 

Please note that a pair of VR googles (e.g.Google Cardboard, VR Homido Lens) is required for a full immersive virtual experience.

Financial Accounting

Type: Web-based Learning Content 
Contributed by: Singapore Management University

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Short description:
The Financial Accounting Learning Objects is a series of self-paced digital resources developed for the Financial Accounting course to support self-directed learning. These digital resources deliver content using interactive visuals and provide self-check quizzes for students to learn at their own pace, at their own preferred time before attending classes.

Strategy of use: 
Instructors can improve the learning experience for the students by allowing students to learn complex concepts through these learning objects before coming to class. The instructor would be able to reinforce their learning through more effective and in-depth discussions when they meet face to face.

STARS Cafe

Type: Mobile App
Contributed by: Singapore Management University

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Short description:

“STARS Cafe” is a single-player mobile game developed for the Research Methods course to teach concepts of sample/effect size, power and Type I & II errors.

In the game, students take on the role of the owner of a chain of 100 cafes. The game is played over 2 game years (24 turns). At each turn, students will be presented with 2 newspaper reports on trends in the food industry and have to decide on which report to follow up on. Students will then conduct tests to ascertain if the trend should be implemented in their cafes. Students start the game with a certain amount of money which also serves as their score. The money will be used to conduct test runs. Each successful decision will earn students more money, whilst an incorrect decision will earn them less money.

Strategy of use: 
The instructor runs the game to supplement in-class teaching and the results are collected for in-class discussion. Feedback during and after the game allows the player to reflect on their own performance; they learn how sample size and effect size can influence their ability to detect reliable effects, which can help them improve their performance on future plays of the game.