Are business simulation games just entertainment? Examining the links between instructional configurations, perceived instructional breadth, and students’ flow experience

Intermediate Financial Accounting is the core compulsory course of accounting, financial management and auditing majors, which undertakes the key task of connecting basic accounting theories and industry practical application. Traditional practical teaching of intermediate financial accounting faces prominent dilemmas such as fragmented teaching links, insufficient restoration of enterprise real business scenarios, lagging practical content matching industry standards, and low student participation efficiency, which leads to the disconnection between accounting talent training and enterprise post demand. Virtual simulation technology, as a new digital teaching empowerment tool, can break through the spatial and temporal limitations of traditional teaching, realize the full-scene, full-link and full-cycle simulation of enterprise financial accounting business, and provide a new reform path for the optimization of accounting practical teaching system. Based on the whole-process closed-loop teaching theory and immersive situational cognitive learning theory, this paper takes the full-process practical teaching of intermediate financial accounting as the research object, constructs a full-process practical teaching reform system driven by virtual simulation technology, covering teaching scenario construction, curriculum content iteration, teaching mode innovation, teaching evaluation optimization and teacher team empowerment. Combined with the latest industry education data in 2025, this paper verifies the reform effect through comparative experiments, questionnaire surveys and data statistical analysis, and standardizes the demonstration with charts and statistical formulas. The research finds that the virtual simulation-driven full-process teaching reform can significantly improve students' professional operation ability, comprehensive business judgment ability and post adaptive competence, and effectively solve the pain points of disconnection between teaching and practice in traditional accounting teaching. This research enriches the theoretical system of digital accounting education reform, provides feasible practical experience and standardized reform paradigm for the practical teaching innovation of financial accounting courses in colleges and universities, and offers high-quality research support for the high-quality development of accounting vocational education and talent training docking industry needs.

Mapping the entrepreneurial intention of pre-service exact science teachers is crucial for understanding graduate readiness in competitive job markets, particularly within the unique socio-economic context of border regions. This study analyzes the level of entrepreneurial intention among Mathematics Education students at Universitas Borneo Tarakan (UBT) and identifies its key drivers and barriers. Employing a quantitative descriptive-exploratory design, primary data were gathered from 53 active students via a validated questionnaire. The empirical results demonstrate a high level of entrepreneurial intention (Grand Mean = 3.72 on a 1–5 scale). The absolute majority (70%) fell into the high-interest category, with 15% already managing active businesses. The primary internal drivers had a very high positive attitude (4.10) and robust self-efficacy (3.85), which translated into a strong preference for "edupreneurship" ventures like independent tutoring centers and digital learning content development. Conversely, a critical psychological bottleneck was identified in risk management; the courage to take risks scored the lowest (3.25, medium category) due to capital anxiety and a highly calculative mathematical mindset. However, environmental influences (subjective norms) served as a strong counterweight (3.68). To bridge the intention-action gap, university policymakers must reform the curriculum by integrating practical business simulations and financial risk mitigation to foster regional economic resilience.

Relevance enhanced: The use of business simulation in an introductory accounting course

Designing conversational Agents for adaptive instructional support in business simulation gaming

Purpose This article provides insights into the methodology of research that can serve to gain a deep understanding of team functional communication patterns. The study aimed to show how disciplined observation and speech-act theory can be a useful tool for measuring behavior and uncovering insights that might not be apparent through other research methods. As a result of this methodological approach, the article presents selected cases of team communication patterns with an in-depth analysis. Design/methodology/approach We employed a disciplined observation method for functional communication coding, well established in psycholinguistics and adapted for the purpose of research in gameplay. The approach involved trained behavioral coders systematically recording and analyzing functional communication observations. We recorded teams in decision-making processes during business simulation games and analyzed them using quantitative and qualitative methods. Findings The analysis revealed that winning teams used significantly more References to Present Objects (RPO) and References to Self (RTS), while losing teams employed more Registering Disapproval (DAP). These results might indicate that team success depended less on communication quantity and more on the pragmatic alignment of speech acts. Moreover, we observed other specific communication patterns in both team types, such as asking Questions (QST) or Responses (RES). The findings suggest that speech-act theory and disciplined observation can provide valuable insights into team communicative patterns of game play. Practical implications The findings from this study have practical implications for team leaders and managers. By recognizing communication patterns linked to team effectiveness, leaders can foster cohesion and performance. Practically, training should promote grounding strategies (RPO), encourage explicit commitment (RTS), and reframe disapproval (DAP) into constructive feedback. Ultimately, team success does not depend on communication volume but speech acts that translate language into coordinated action. More importantly, using speech-act theory and disciplined observation, leaders can design targeted interventions to enhance team performance. Originality/value This research provides a unique perspective on measuring team communication in gameplay. It adds to the growing body of literature on team communication by showing how this approach can serve to gain insights into communication patterns that are useful to analyze game play and its effects. Furthermore, this research provides valuable insights for practitioners and researchers interested in team communication and gameplay performance.

Abstract- With the pressure of sustainability needs growing in the world, corporations are under increasing pressure to balance profitability and environmental responsibility. However, most organizations, especially the small and medium-sized enterprises (SMEs) do not have available tools to measure the financial and environmental implications of embracing green practice before committing capital. This paper introduces a web-based decision support system (DSS), which is the Green Business Strategy Simulator and allows the user to model sustainable business configurations and calculate energy consumption, as well as, the analysis of return on investment (ROI) and important sustainability indicators. The parameters are set usefully by the users such as operational area, equipment inventory and energy sources. The system calculates Key Performance Indicators (KPIs) which include monthly energy usage, Green Score, total investment cost, estimate savings and payback period. Simulated financial analytics module gathers past simulation data to produce business intelligence comprising of average ROI, sustainability trend projections and twelve-month ROI projections. A smart intelligence dashboard also uses simulation logs to create actionable advice to improve energy efficiency and sustainability. The suggested platform is placed as a decision support tool to students, researchers and SMEs in order to strictly evaluate green strategies prior to the full deployment. Keywords- Green Business Simulator, Sustainable Business Planning, Financial Analytics, Sustainability Metrics, Decision Support System, Environmental Impact Assessment.

ABSTRACT This study compares the impact of serious games and teaching case-based methods in project management education. We evaluated engagement and knowledge retention using a randomised controlled trial (RCT) with 76 undergraduate management students. Participants were randomly divided into a serious game group (G1) and a case-based group (G2). The MASTER PM, a Business Simulation Game (BSG), was designed and developed using Design Science Research (DSR) principles. While G2 outperformed G1 in immediate knowledge (T2), G1 showed superior retention (T3). Engagement scores increased in G1 but slightly decreased in G2. Both approaches positively influenced learning, with serious games fostering long-term retention and engagement. This research underscores the value of game-based, user-centred educational tools in promoting effective behavioural outcomes, relevant to human–computer interaction (HCI) and user experience (UX). The study highlights the potential for serious games to address the growing demand for skilled project managers. Limitations include the specific sample and possible novelty effects. Future research should explore broader contexts and long-term impacts, investigating hybrid approaches that balance immediate and sustained learning outcomes.

This study determined the extent of the business programAccountancy, Business, and Management (ABM) respondents from five public senior high schools in Quezon City, District I, were proportionally chosen through a convenient sampling technique from the total population of 471 enrollees in ABM. Using an expert-validated researcher-made questionnaire, the respondents self-assessed their level of competence in 21st-century skills, financial literacy, entrepreneurial skills, and emotional intelligence. The students believed they were well-prepared in communication, personal responsibility, and ICT proficiency but were less prepared in applied financial skills, especially investment management and bookkeeping, and applied entrepreneurial skills, especially prototyping and business modeling. The students also perceived themselves to have moderate-high emotional intelligence, with the lowest degree in emotional regulation. Inferential statistics using the Mann-Whitney U and Kruskal-Wallis H tests yielded only two significant differences: females are more proficient in ICT than males (U = 4381.5, p = .021), and information proficiency is significantly higher in the highest income bracket than in the lowest income bracket (H = 14.104, p = .007). These two significant differences in the group indicate inequity in access to technologies and an information-rich environment at home, which the school system should address. To address the gaps in the perceived college readiness of future business majors, the researcher proposes a two-year intervention program titled Business-Ready: Skill-Building for Future Business Majors, which uses applied learning, mentorship, and business simulation.

ABSTRACT This research studied the effect of financial literacy on the financial performance of family-owned businesses managed or assisted by students from the School of Business and Accountancy (SBA) at Divine Word College of Laoag, Ilocos Norte, Philippines. Financial literacy was analyzed using the three dimensions; financial knowledge, financial awareness, and financial behavior while business performance was assessed using return on assets (ROA), net cash flow (NCF), and sales. Using a descriptive–correlational approach, data were gathered from 68 SBA students actively involved in their family enterprises. Findings revealed that students demonstrated strong financial literacy particularly in financial knowledge and financial awareness. However, statistical analyses showed no significant relationship was found between financial literacy and financial performance. Among the profile variables, only sex showed a significant association with return on asset, while age, degree program, and year level yielded no meaningful connections. These results suggest that although SBA students possess strong financial competencies, financial literacy alone does not independently improve the financial performance of family-owned businesses. Contextual and structural factors—such as students’ limited decision-making authority, family-driven management practices, operational experience, and prevailing market conditions are likely more influential in determining business results. This study highlights the importance of enhancing hands-on learning methods, such as internships, business simulations, and mentorship, to enhance the application of financial concepts in real business settings.

In the context of the modern digital economy, improving the quality of economic education in higher education institutions and developing students’ economic and information competence is one of the urgent tasks. This article analyzes the pedagogical and methodological aspects of using business simulation software in the process of economic education. The study examines the educational potential of economic simulation programs such as Big Ambitions, Capitalism II, Timeflow – Time & Money Sim, Internet Cafe & Supermarket Simulator 2024, and Business Mania. The results of the study indicate that business simulators serve as an effective pedagogical tool for developing skills in modeling economic processes, making economic decisions, and working with economic information.

This study aims to describe the implementation of contextual-based financial literacy learning and to explore its role in shaping the financial understanding, attitudes, and behaviors of junior high school students at SMP Negeri 10 Palopo. The study employed a descriptive qualitative approach involving eight informants, consisting of three teachers and five students, who were purposively selected based on their active involvement in the learning process. Data were collected through classroom observations, semi-structured interviews, and documentation, and were subsequently analyzed using thematic analysis. The results show that learning activities that connect financial literacy materials with students’ real-life experiences, such as managing pocket money and engaging in simple business simulations, enhance students’ learning engagement and facilitate their understanding of financial concepts. The impact of this learning approach is reflected in improved financial understanding, the development of a sense of responsibility, and positive changes in financial behavior, particularly increased thriftiness and a stronger inclination to save. Pedagogically, this model highlights the importance of authentic experiences, active participation, and reflective learning in financial literacy education. Furthermore, the model can be adapted by other schools by adjusting it to students’ contextual backgrounds, integrating financial literacy into relevant subjects, and presenting simple financial practices that are closely related to everyday life.

This Systematic Literature Review (SLR) analyzes the use of business simulators in university economics and management education, with the aim of identifying their types, functional characteristics, and impact on student learning. Based on the analysis of 18 scientific articles, a variety of simulators were identified, ranging from comprehensive business management models to tools specializing in sustainability, logistics, or finance, highlighting cases such as SIMBA, CEO-VIRTUAL, TEMPOMATIC, FishBanks, C-ROADS, and Contract Design Dilemma. These simulators share characteristics such as the promotion of active learning, collaborative work, decision-making in realistic environments, and the use of advanced technological resources such as gamification and scenario simulation. The studies reviewed report a positive impact on the development of key competencies, as well as on student motivation, engagement, and understanding of complex economic systems. However, challenges related to teacher training, technological infrastructure, and the need for regional contextualization are also identified. In this regard, the relevance of developing simulators adapted to local realities is highlighted as a strategy to improve educational quality and innovation in university economics and administration programs

This study aims to analyze the implementation of project-based entrepreneurship learning in vocational high schools (SMK), specifically SMK Teknologi Industri Muhammadiyah Cikampek. The focus of the study includes the implementation of project-based entrepreneurship learning, the obstacles encountered in its implementation, and the solutions implemented to improve learning effectiveness. This study used a qualitative approach with a case study design. The research subjects included the principal, the vice principal for curriculum, the entrepreneurship teacher, and eleventh-grade students. Data were collected through in-depth interviews, passive participant observation, and documentation. Data analysis employed the Miles and Huberman interactive model, which includes data reduction, data presentation, and drawing and verifying conclusions. The results indicate that project-based entrepreneurship learning has not yet been fully implemented optimally. Learning remains dominated by theoretical approaches, although efforts have been made to introduce entrepreneurship projects such as product creation and business simulations. The main obstacles faced include limited facilities and infrastructure, insufficient learning time, and teachers’ limited competence in designing project-based learning. Solutions implemented by the school include increasing support for curriculum policies, providing training for entrepreneurship teachers, and strengthening collaboration between the school and students. This research provides theoretical contributions to the development of a project-based entrepreneurship learning model in vocational high schools, as well as practical implications for schools and teachers in improving the quality of entrepreneurship education to make it more applicable and contextual.

Instilling an interest in entrepreneurship from an early age is very important for shaping a strong, innovative, and independent character in children, given that this increasingly competitive era demands the development of soft skills and entrepreneurial character. Until now, entrepreneurial learning practices in early childhood education have tended to focus on basic academic aspects without concrete contextual experiences in optimally fostering an interest in entrepreneurship. This study aims to examine the effect of role-playing on increasing entrepreneurial interest in early childhood through a role-playing approach and group business simulation. The method used was a quasi-experiment with a sample of all 20 students in group B at Al Izhar Kindergarten in Makassar. Data were collected using observation and a Likert scale to measure the variables of entrepreneurial interest, which included confidence, communication, and negotiation. The results showed that the use of role-playing media significantly increased entrepreneurial interest in early childhood by developing children's creativity, confidence, communication, and negotiation skills. These findings confirm that play media, particularly through role-playing and business simulation, is an effective strategy in instilling the basics of entrepreneurship from an early age and supporting the development of children's character and competencies.

This study evaluated the effectiveness of MarketSim, an online business simulator, in developing data-driven decision-making skills among undergraduate business students across three Latin American universities. The research followed 215 students from Colombia, Venezuela, and Ecuador over two academic years, implementing a mixed-methods approach with experimental and control groups. Statistical analyses included McDonald’s Omega coefficients for instrument validation, Principal Component Analysis for construct assessment, and multiple procedures for hypothesis testing including Repeated Measures MANOVA, Hierarchical Linear Modeling, and Path Analysis. Results indicated stronger performance improvements in experimental groups using MarketSim compared to traditional teaching methods, with notable variations across institutional contexts. The study found sustained enhancement in data interpretation abilities, strategic planning skills, and knowledge retention among students using the simulation platform. Cross-university comparisons highlighted the importance of institutional support and technical infrastructure in successful implementation.

This research is motivated by the low engagement and high levels of boredom among students in entrepreneurship courses, which have been dominated by one-way PowerPoint (PPT) lecture methods. As many as 80% of students in the initial observation stated they were bored and lacked the motivation to generate innovative business ideas. The purpose of this study was to analyze the influence of the application of gamification on increasing student learning motivation and business creativity. The research method used was a quantitative approach with a Pre-Experimental design (One-Group Pretest-Posttest). The research sample consisted of 25 students taken using the Total Sampling technique. Data collection instruments were Likert scale questionnaires and activity documentation. Data were analyzed using a paired t-test through SPSS software. Overall, this study shows significant improvements in both variables. The average learning motivation score increased from 62.4 (Pre-test) to 88.2 (Post-test). Meanwhile, the average business creativity score rose from 58.5 (Pre-test) to 84.6 (Post-test). These results indicate significance, meaning that the implementation of gamification through points, badges, leaderboards, and business simulations has a positive and significant effect on enhancing students' motivation and business creativity. The conclusion of this study is that the gamification method is effective as a learning strategy for Digital Native students to overcome boredom and stimulate the emergence of original business ideas.

Background: While the learning benefits of experiential education are well-documented, there are few empirical studies of program implementation and assessment. Purpose: We investigated how experiential learning (EL) was implemented and assessed within EL-endorsed courses across six academic colleges and nine courses within one university in the Southeast U.S. Method: We conducted qualitative interviews with instructors to examine how the EL activities were structured and delivered, as well as challenges and successes. We also completed quantitative analyses of student learning across three learning outcomes through comparison of instructor and author rubric ratings of student reflections. Findings: EL was implemented individually and within student groups, including activities related to equine leadership, community art, storybook creation, Model United Nations participation, pedestrian safety, plant physiology, fingerprint analysis, community nursing, and business simulations. Significant differences were found among instructor and author ratings of student learning outcomes. Implications: Student and instructor reflections across learning objectives overwhelmingly pointed to the benefits and successes of EL activities for undergraduate students, ranging from confidence and collaboration to connections to university courses and professional responsibilities. We present future directions related to how EL can be implemented at the university level.

The practical accounting education activity for children at the Amanah Orphanage, conducted through games and mini business projects, aims to provide knowledge and understanding related to how children record their income and expenses, teach them how to conduct small-scale sales, and instill discipline in financial management to enhance their future well-being. The target of this mini business simulation education is the children of the Amanah Orphanage. This educational activity is carried out by providing theoretical presentations related to buying and selling, Q&A sessions, ice breakers, and giving the children the opportunity to practice directly by selling bottled water as a learning tool. The activity is monitored through cooperation between the Head of the Foundation and the orphanage management. The results of the activity show that the children were enthusiastic and capable of understanding the basics of accounting through simple practice. It is hoped that the results of this community service initiative can foster a habit of trading among the next generation of young Indonesians, which can ultimately contribute to the nation and the state, and is expected to cultivate an interest in entrepreneurship and financial literacy from an early age as a provision for future independence.

The problems faced by teenagers in the coastal area of Muara Gembong are the limited knowledge and interest in entrepreneurship based on local food potential, especially fishery products, and the lack of contextual learning media that encourages economic independence from school age. This community service activity aims to foster a spirit of food entrepreneurship among teenagers through training in milkfish processing based on educational videos at SMAN 1 Muara Gembong. The approach used is participatory training, which is carried out through lectures, the use of educational videos, food processing practices, and simple business simulations including packaging, labelling, and product marketing. Data collection instruments included knowledge tests, video assessment questionnaires, and participant satisfaction surveys, with data analysis using descriptive statistics and narrative qualitative analysis. The results showed a subtantial improvement in the average pre-test score from 58 to 96 in the post-test, with an N-Gain of 0.904 904 (high category), proving the effectiveness of educational videos as a learning medium. The video assessment received a very good rating in terms of clarity of content (4.7), clarity in the presentation of the preparation procedure (4.7), video duration (4.9), and usefulness as a business opportunity. Participant satisfaction reached 83.33% (very high category), indicating that the training successfully met their expectations and needs. This activity not only enhances adolescents’ culinary competencies but also empowers the community through the utilization of local potential, and has the potential to be developed sustainably to promote adolescents’ economic self-reliance.