Purpose and Learning Benefits of Business Simulations: A Design and Development Perspective


  • Kenneth R. Goosen
  • Ronald Jensen
  • Robert A. Wells


In the development of business enterprise simulations the designer uses as his knowledge base, procedures, theories, and fundamental drawn from accounting, finance, marketing, economics, production, and management courses. The problem is that in each discipline there exist alternative procedures and theories and unresolved issues. Since the simulation designer must choose specific procedures and theories, the personal bias of the designer enters the picture and cannot be avoided even if the designer attempts to avoid bias. The learning benefits of a specific simulation are thereby affected by what is and is not chosen as the knowledge base.