Quality of learning of accounting and financial skills through the SIMDEF business simulator

Abstract

In the training approach based on the development of competences, business simulators have become ideal scenarios for the development of instrumental and specific competences. Faced with this context, the general purpose of the research is to establish the impact of the use of the business simulator SIMDEF on the learning of accounting of university students. The study corresponds to pre-experimental research in a sample formed by 20 students. The Wilcoxon sign rank test obtained a general value of −3,500b with a p=0,000 value. Given the results, it is concluded that the use of the business simulator strengthens the learning of the skills associated with specific competencies in the financial and accounting area.