ILEIID 2025 | International Journal of Research and Innovation in Social Science (IJRISS)
ISSN: 2454-6186 | DOI: 10.47772/IJRISS
Special Issue | Volume IX Issue XXV October 2025
Page 29
www.rsisinternational.org
Transforming Accounting Education: Breakeven Buddy as a Hybrid
Digital Teaching Tool
*1
Siti Noor Azmawaty Abd Razak,
2
Wan Nurul Basirah Wan Mohamad Noor,
3
Siti Dalina Tumiran
Kamal Nasser,
4
Nor Jaslina Nik Wil,
5
Anita Che Hassan
1
2
3
4
5
Faculty of Accountancy, UiTM Cawangan Kelantan
*Corresponding Author
DOI: https://dx.doi.org/10.47772/IJRISS.2025.925ILEIID00006
Received: 23 September 2025; Accepted: 30 September 2025; Published: 04 November 2025
ABSTRACT
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.
Keywords: Accounting Education, Break-Even Point (BEP), Cost-Volume-Profit (CVP) Analysis, Teaching
Innovation, Student-Centered Learning
INTRODUCTION
Cost-Volume-Profit (CVP) analysis is a fundamental concept in management accounting, used to examine the
relationships among costs, sales volume, and profit. Mastery of CVP is essential for decision-making in areas
such as pricing, product mix, and cost control (Horngren et al., 2019). Despite its importance, students
frequently struggle with CVP because of the reliance on multiple formulas and the challenge of linking lecture
notes to practical applications. Prior research highlights that accounting students often experience difficulties
in remembering formulas, applying them accurately, and interpreting results, leading to confusion in
calculating Break-Even Point (BEP), Margin of Safety (MOS), Contribution/Sales (C/S) ratio, and Target
Profit (Marriott & Marriott, 2003; Yunkul & Demir, 2017).
Furthermore, traditional lecture approaches tend to focus heavily on theoretical explanation, leaving students
feeling disengaged or “lost” during lessons (Hilton & Platt, 2020). Without sufficient scaffolding, they often
fail to bridge the gap between conceptual understanding and practical computation. These issues point to a
need for more interactive and guided learning tools that make CVP both understandable and applicable.
The objectives of this project are therefore threefold. Firstly, to provide concise, structured notes that help
students grasp the key ideas of CVP analysis quickly. Secondly, to design an Excel-based template that guides
ILEIID 2025 | International Journal of Research and Innovation in Social Science (IJRISS)
ISSN: 2454-6186 | DOI: 10.47772/IJRISS
Special Issue | Volume IX Issue XXV October 2025
Page 30
www.rsisinternational.org
students in performing essential CVP calculations step by step and finally, to create a tool that supports
revision, practice, and independent learning while reducing lecturers’ repetitive explanations.
METHODOLOGY
This project adopted a design-based research approach (Reeves, 2006), focusing on iterative problem-solving
in educational practice. The process involved three main stages:
Problem Identification includes the reviewing of literature and conducting informal discussions with
accounting lecturers to confirm common challenges in teaching CVP. Next the Design and Development stage
where BreakEven Buddy was developed. BreakEven Buddy is an Excel-based hybrid that integrates concise
explanatory notes with calculation templates. The template covers BEP (units and value), MOS (units, RM,
percentage), C/S ratio, Target Profit, and Multi-Product CVP. Color-coding and step-by-step flow were
incorporated to ensure ease of use. Finally, the stage of Implementation and Feedback. This involves piloting
the tool with diploma-level accounting students in two to four tutorial sessions. Student reflections and
informal lecturer observations were gathered to evaluate usability and effectiveness.
RESULTS AND DISCUSSION
The pilot application of BreakEven Buddy yielded encouraging results. Students noted enhanced clarity in
understanding CVP concepts, commenting that the tool enabled them to “capture the main ideas quickly.”
Testimonials included: “BreakEven Buddy made BEP so much clearer—I just fill in the numbers and see the
answer,” and “I finally understand Margin of Safety because the template shows the calculation step by step.”
Lecturers appreciated the tool's utility as a revision aid, especially before assessments, and welcomed reduced
redundancy in explaining foundational formulas.
These findings are consistent with broader research on educational technology in accounting. The integration
of digital pedagogies across the learning lifecycle has shown statistically significant improvements in exam
performance compared to traditional methods (Coovadia & Ackermann, 2020). Similarly, digital interventions
in accounting instruction—such as interactive note–template combinations—enhance comprehension by
making abstract concepts more tangible and actionable (Iyiner, 2024).
Moreover, blended learning environments that combine digital tools and self-directed learning positively
influence student achievement in foundational accounting subjects (Supramaniam et al., 2024). Studies also
affirm that digital platforms improve accessibility, engagement, and independence in learning, which in turn
reduce the gap between theory and practice (Ma & Ruannakarn, 2022; Jusop et al., 2022).
The novelty of BreakEven Buddy lies in its hybrid structure—merging concise explanations with
computational templates in a single, scalable format—that aligns with evidence favouring guided, technology-
enhanced learning in accounting education.
CONCLUSION
BreakEven Buddy demonstrates strong potential in addressing the challenges of teaching and learning CVP
analysis. By combining concise notes with a practical, guided template, it empowers students to master key
concepts more effectively and supports lecturers in delivering lessons more efficiently.
Future development directions include: (1) transforming BreakEven Buddy into a mobile or web-based
application, (2) embedding interactive tutorials and auto-feedback for student practice, and (3) expanding the
concept into other accounting areas such as budgeting, variance analysis, and investment appraisal. With these
enhancements, BreakEven Buddy has the potential to go beyond CVP and serve as a model for future teaching
tools in accounting education.
ILEIID 2025 | International Journal of Research and Innovation in Social Science (IJRISS)
ISSN: 2454-6186 | DOI: 10.47772/IJRISS
Special Issue | Volume IX Issue XXV October 2025
Page 31
www.rsisinternational.org
ACKNOWLEDGEMENTS
The authors would like to extend their gratitude to the team members who contributed to the developmentand
implementation of BreakEven Buddy. Special appreciation is also dedicated to the management of the Faculty
of Accountancy, University Technology MARA (UiTM) Cawangan Kelantan, for their continuous
encouragement, guidance, and utmost support throughout the process of this innovation project.
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