Nurul Adillah Binti Yusof Universiti Poly-Tech Malaysia
The abrupt shift to online learning during the COVID-19 pandemic presented notable challenges for accounting educators, particularly in delivering calculation-intensive content. This innovation project explores the integration of two free digital tools, MIRO and Google Breakout Room, to enhance engagement and learning outcomes in accounting courses at Universiti Poly-Tech Malaysia (UPTM). Implemented across two semesters (April and July 2023), these tools facilitated real-time collaboration, interactive problem-solving, and structured small-group discussions. A comparative analysis of student performance before and after implementation revealed significant improvements in engagement, understanding, and academic results. The findings highlight the potential of these tools to transform online teaching practices, offering a scalable and cost-effective solution for higher education institutions. The innovation also opens avenues for commercialisation through modular teaching kits, training programmes, and consultancy.