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

Adding a game-like element to accounting instruction can enhance enjoyment, stimulate cognitive engagement, promote deeper information processing, and improve learning outcomes (Baaske et al., 2025). Building on this insight and in response to the Pathways Commission’s call to transform introductory accounting education, this paper presents a gamified experiential learning strategy that integrates concepts from financial accounting, managerial accounting, and corporate finance. We describe the design, implementation, and impact of a semester-long business simulation in which students launch and manage a restaurant, confronting real-world complexities and assessing the financial implications of their decisions. By engaging students in decision-making rather than merely procedural preparation, the simulation fosters a comprehensive understanding of the relationship between business actions and financial statements. Implemented across multiple semesters by 23 instructors on three continents (Asia, Africa, and Australia) and completed by 913 students, the simulation demonstrates how a game-like, data-driven approach can enhance engagement, cognitive processing, and learning outcomes while advancing calls for curricular innovation in accounting education.