SMU Challenge: Teaching Using Game-Based App

The case describes the SMU Challenge game, a digital simulation game that students can play anytime and anywhere, to revise their knowledge of concepts they had learnt earlier. As at July 2025, seven topics are covered: Financial Accounting, Management Accounting, Audit and Assurance, International Financial Reporting Standards, Microeconomics, Macroeconomics, and Law of Torts.

Under the Financial Accounting topic of the app, the concepts that are covered include transaction analysis and double entry accounting system. Among the concepts tested in the Management Accounting topic are basic cost concepts and product costing classifications. As for the Audit and Assurance topic, concepts that students are tested on include audit planning, risk assessment, and audit testing. The International Financial Reporting Standards topic covers concepts like leases and revenue recognition, while the Microeconomics and Macroeconomics topics test concepts like demand and supply, trade and exchange rates, fiscal tools, and trade extensions. Finally, the Law of Torts topic includes concepts such as tort of negligence, breach of statutory duty, vicarious liability and non-delegable duties, land torts, interferences with the person, and defamation.

The key learning objectives of the SMU Challenge game include the understanding and application of concepts covered in seven broad areas: financial accounting, management accounting, audit and assurance, financial reporting, microeconomics, macroeconomics, and law of torts.

Inspection copies and teaching notes are available for university faculty. To receive an inspection copy and teaching note, please email cmpshop@smu.edu.sg with your registered faculty email ID and a link to your contact information on the faculty directory at your university as verification. An inspection copy and teaching note will then be sent to your faculty email account.

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SMU Faculty/Staff can download the case & teaching note on iNet with your SMU login ID & Password via the following links:

·      The Case (SMU-25-0006)

·      Teaching Note (SMU-25-0006TN)

For purchase of the case and supplementary materials via The Case Centre, please access the following links:

·      The Case (SMU-25-0006)

·      Teaching Note (SMU-25-0006)

For purchase of the case and supplementary materials via Harvard Business Publishing, please access the following links:

·      The Case (SMU-25-0006)

·      Teaching Note (SMU-25-0006)