AccountIQ: a gamified diagnostic learning application based on the D.E.T.E.C.T framework for analysing accounting errors

The topic of suspense accounts and correction of errors is widely recognised as one of the most challenging areas in financial accounting. Students are required to determine whether accounting errors affect the trial balance, identify the type of error involved, and prepare appropriate correcting journal entries. However, the topic is often taught procedurally, leading students to rely on memorisation rather than developing the diagnostic reasoning necessary to analyse accounting discrepancies. This innovation introduces AccountIQ, a conceptual mobile learning application designed to support structured diagnostic learning. The application integrates the D.E.T.E.C.T framework, which guides students through six analytical stages: Detect, Examine, Type, Entry, Check and Test. A key feature is the trial balance diagnostic gateway, which enables students to distinguish between errors revealed and not revealed by the trial balance and determine whether a suspense account is required. Through interactive scenarios, guided problem-solving and gamified feedback, AccountIQ promotes a systematic approach to learning accounting errors.