Information on individual educational components (ECTS-Course descriptions) per semester

Simulation Game Accounting and Finance

Degree programme International Business Administration
Subject area Business and Management
Type of degree Bachelor
Winter Semester 2023
Course unit title Simulation Game Accounting and Finance
Course unit code 025017051131
Language of instruction English
Type of course unit (compulsory, optional) Compulsory optional
Teaching hours per week 2
Year of study 2023
Level of the course / module according to the curriculum
Number of ECTS credits allocated 3
Name of lecturer(s) Bernd HACKER, Martin HEBERTINGER
Requirements and Prerequisites

Basics of the module Accounting & Finance

Course content

The knowledge gained in the courses of the specialism   accounting and finance and the practical project are applied in the simulation game. The results and the implementation are evaluated and reflected on together.

The practical application of methods of accounting and finance is practised in a simulation game lasting several days.

The simulation provides an error-tolerant, collaborative, problem-oriented, complex and authentic learning environment, insight into typical tasks and practical challenges, content and processes of accounting and finance.

Learning outcomes


  • Students deliberately apply acquired knowledge in the field of accounting and finance to solve problems in the simulation.


  • Students are able to display relationships between certain fields of accounting and finance and other areas within the business, as well as between theoretical concepts, methods and practical requirements.


  • Students are able to practically perform several methods and techniques of accounting and finance in the simulation.


  • Students can select intervention methods depending on the situation and are able to compare their potential effects for simulated processes and for real systems in an enterprise.
  • Students are able to gain insights into real business processes and for the practice transfer they are able to reflect and describe realistic and non-realistic aspects of the simulation.


  • Cross-linked, integrated and cross-sectoral thinking is encouraged and practised.
  • Potential improvements are identified, solutions and improvements can be designed and implemented in the simulation and adapted flexibly according to the situation.


  • The results of the simulation and applied simulation strategies can be assessed and solutions can be reflected.
  • Conclusions and recommendations for potential improvements in corporate practice can be reasonably derived.
  • Different solutions for typical accounting and finance problems can be evaluated in terms of success and impact.
Planned learning activities and teaching methods

Simulation game lasting several days including briefing, facilitation (concept phase and implementation phase), as well as debriefing and discussion, optional in-depth teaching units by teachers and presentations by students.

Assessment methods and criteria

Active participation during the simulation

Reflective report on the simulation game with reflection on the simulation game process (strategies, decisions, applied knowledge, group dynamics etc.), reflecting on the similarities and differences between the simulation game and reality, derivation of generalisable findings, identification of learning outcomes and transfer of the experiences to their own practical example.


If applicable costs for a seminar facility if externally hosted.

Recommended or required reading

Course material to the simulation game are provided.

Mode of delivery (face-to-face, distance learning)

Several days of face-to-face instruction with mandatory attendance