The Relationship between Financial Performance and Other Measures of Learning on a Simulation Exercise

Abstract
Analysis was conducted to assess the relationship between financial performance on a business simulation exercise and various other measures of student learning. Financial performance was represented by a composite performance score that rated student companies based on net income, return on investment (ROI), and return on assets (ROA) achieved in a competitive, computer-based management simulation. (Although highly intercorrelated, a 1988 study by House and Napier found the combination of these measures provided the best overall measure of a company's financial performance.) Little or no relationship was found between the performance score and the other measurements used to assess student learning.