PrismPath: an inclusive multi-sensory platform for overhead costing education

Norizan, Saifulrizan and Joseph, Corina and Enggong, Tina Stephen and Ah Choi, Judith Kristian and Mhd Sabohi, Roshahiha and Jayakumar, Raja Rajewari and Leman, Gibson Gary Keska (2026) PrismPath: an inclusive multi-sensory platform for overhead costing education. 2nd Global Accounting Innovation Showcase (GAIS) 2026, 1 (1): 28. pp. 116-119. ISSN 978-629-96340-3-4
Abstract

PrismPath is a digital and hybrid educational innovation for teaching and learning overhead costing that provides an inclusive digital and hybrid learning experience based on Universal Design for Learning (UDL) principles. PrismPath offers a novel approach to teaching and learning overhead costing, utilizing color-coded diagrams, videos, interactive elements, and other digital tools to create a tangible and engaging learning experience. PrismPath employs a multi-sensory instructional model that combines visual, auditory, and kinesthetic methods to engage learners with diverse sensory and learning styles. PrismPath provides equal access to all users, regardless of their physical or cognitive abilities, ensuring that users with visual, hearing, or learning disabilities have the same opportunities as others. PrismPath is designed to provide full accessibility to its user base through several means, including high-contrast themes, screen reader-compatible content, structured digital documentation, and support for multiple languages. PrismPath adheres to all current international accessibility standards and is compatible for use worldwide. The platform is accessible from anywhere, anytime via a web-based interface and mobile applications compatible with any device. It allows users to clearly monitor their progress, with all data automatically synchronized across devices to ensure a seamless experience. In addition to its digital content, the PrismPath platform includes printable materials (such as flashcards) and physical tools (such as a cost-allocation board) to enhance learners; ability to apply concepts through hands-on learning. In terms of functionality, PrismPath offers role-specific, custom-designed paths for learners to follow along as they progress, pre-built templates and data analysis tools for educators to support instruction, and simulation-based training and certification options for working professionals. Ultimately, PrismPath adopts an integrated approach to inclusive education by combining technology and experiential learning to create a comprehensive ecosystem that enhances the learners; retention, engagement, and overall comprehension of overhead costing. Through a single platform that supports both education and professional development, PrismPath offers a scalable model with the potential to significantly enhance the way costing education is delivered today.

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