Transforming Accounting Education: Breakeven Buddy as a Hybrid Digital Teaching Tool

Cost-Volume-Profit (CVP) analysis is a core topic in management accounting, yet many students struggle to master it due to the reliance on multiple formulas and the challenge of linking theoretical notes with practical application. This often results in confusion when calculating the Break-Even Point, Margin of Safety, Target Profit, or Contribution/Sales Ratio. To address this gap, BreakEven Buddy was developed as an innovative hybrid tool that combines concise explanatory notes with a structured calculation template. The aim is to simplify CVP learning and help students capture its key concepts more effectively. What makes BreakEven Buddy unique is its dual function: it is both a learning resource and a practical guide. Unlike conventional notes that are purely descriptive, or worksheets that are purely functional, this tool integrates explanation with computation in one compact format. Students are guided step by step through key areas such as Break-Even analysis (in units and value), targeted profit planning, contribution margin analysis, margin of safety calculations, and multi-product CVP scenarios. It is simple, color-coded design enables quick reference and application, making it suitable for lectures, revision, and independent learning. The potential benefits of BreakEven Buddy are significant. Students gain clarity and confidence in applying CVP concepts, while lecturers save time by reducing repetitive explanations. The template is versatile, with potential to be developed as a digital resource or app, and the concept is adaptable to other areas of accounting education. In sum, BreakEven Buddy transforms CVP analysis into an accessible, engaging, and impactful learning experience.

Accounting Education, Break-Even Point (BEP), Cost-Volume-Profit (CVP) Analysis

1. Coovadia, H., & Ackermann, C. (2020). Integrating digital pedagogies into a typical student learning lifecycle and its effect on exam performance. Accounting Education, 30(1), 42–62. https://doi.org/10.1080/09639284.2020.1830916 [Google Scholar] [Crossref]

2. Hilton, R. W., & Platt, D. E. (2020). Managerial accounting: Creating value in a dynamic business environment (12th ed.). McGraw-Hill Education. [Google Scholar] [Crossref]

3. Horngren, C. T., Datar, S. M., & Rajan, M. (2019). Cost accounting: A managerial emphasis (16th ed.). Pearson. [Google Scholar] [Crossref]

4. Iyiner, K. (2024). Digital impact on accounting education and financial training. International Journal of Accounting Research, 12(3), 393. https://doi.org/10.35248/ijar.23.12.393 [Google Scholar] [Crossref]

5. Jusop, M., Abdullah, N., Shaharuddin, S., & Mohd Fadhil, N. F. (2022). Exploring the impact of digital technology integration on undergraduate accounting performance: An evaluation and analysis. International Journal of Academic Research in Progressive Education and Development, 11(3), 870–885. https://doi.org/10.6007/IJARPED/v11-i3/15165 [Google Scholar] [Crossref]

6. Ma, N., & Ruannakarn, P. (2022). The application of digital transformation in accounting education: A case study of Internet + technology improving academic performance. Higher Education Studies, 12(2), 90–98. https://doi.org/10.5539/hes.v12n2p90 [Google Scholar] [Crossref]

7. Marriott, P., & Marriott, N. (2003). Are we turning them on? A longitudinal study of undergraduate accounting students’ attitudes towards accounting as a profession. Accounting Education, 12(2), 113–133. https://doi.org/10.1080/0963928032000091738 [Google Scholar] [Crossref]

8. Reeves, T. C. (2006). Design research from a technology perspective. In J. van den Akker, K. Gravemeijer, S. McKenney, & N. Nieveen (Eds.), Educational design research (pp. 52–66). Routledge. [Google Scholar] [Crossref]

9. Supramaniam, J. K., Norwani, N. M., Ismail, R., Kolandan, S., & Jayaraman, T. K. T. (2024). The evolution of education in the digital era: Examining the impact of blended learning and self-directed learning on student achievement in principles of accounting. Educational Administration: Theory and Practice, 30(4), 10068–10075. https://doi.org/10.17762/turcomat.v30i4.10068 [Google Scholar] [Crossref]

10. Yunkul, E., & Demir, M. (2017). The effect of teaching methods on students’ academic achievements in accounting education. Journal of Education and Learning, 6(1), 120–130. https://doi.org/10.5539/jel.v6n1p120 [Google Scholar] [Crossref]

• The Role of Value and Growth Stocks in Portfolio Returns: Insights From the Nigerian Stock Market
• The Impact of Environmental, Social, Governance (ESG) and Profitability on Firm Value Moderated by Firm Size
• Assessment of the Impact of Environmental Operating Costs on Return on Assets: Evidence from Listed Breweries in Nigeria
• Mobile Money and Digital Financial Services Ecosystem in Adamawa State
• A Quantitative Approach of Professional Skepticism and Fraud Detection among Malaysian Internal Auditors