The Effectiveness of Progressively Complex Accounting Simulations in Increasing Decision-Making Performance


  • Clayton H. Walker


When a business simulation is first encountered, it represents a myriad of new rules and relationships for the player to learn. Students at universities frequently express dismay and hopelessness during the first several decision-periods but learning is so rapid that by the sixth or seventh periods, they begin to lose interest. It seemed to me that researching the effect of using a simple simulation and then a more complex one would reveal the value of using simulations to prepare people for decision-making in more complex environments. Secondly, the value of designing a simulation with increasing complexity might be inferred from this research 12, page 190).