CORE COURSE OUTCOMES ASSESSMENT AND PROGRAM CONTINUOUS IMPROVEMENT USING AN INTEGRATIVE BUSINESS PLAN – AN EMPIRICAL EVALUA... Developments in Business Simulation and Experiential Learning, Volume 28, 2001 CORE COURSE OUTCOMES ASSESSMENT AND PROGRAM CONTINUOUS IMPROVEMENT USING AN INTEGRATIVE BUSINESS PLAN – AN EMPIRICAL EVALUATION Donald Drost, California State University, San Bernardino ddrost@csusb.edu John Chaney, California State University, San Bernardino jchaney@csusb.edu ABSTRACT Outcomes assessment and continuous program improvement has become an increasingly important topic in higher education. AACSB and governmental bodies often require this type of self-analysis. This paper presents and examines a model of business common core course assessment and improvement using an integrated business plan in the upper division strategic management capstone course. An emphasis is placed upon the evaluation of empirical data developed over a one year time period. It also reflects on some of the problems and issues engendered by any formal and required outcomes assessment program. It is the authors hope that this approach will serve as one model in the development of outcomes assessment and quality control programs in Colleges of Business Administration. INTRODUCTION Increasingly, Colleges of Business are being implored to develop and implement an outcomes assessment plan for their academic programs. These plans are expected for AACSB accreditation and are being mandated by state governmental agencies. This paper briefly looks at the outcomes assessment process and presents one computer based integrative model, which may be used to assess upper division undergraduate business core courses. If used correctly, this model will also serve as a continuous improvement instrument for these common core courses. An integral part of this assignment is the use of the Internet as a source for up to date information on the business and industry being studied. The paper also reflects on some of the problems and issues engendered by a mandated formal outcomes assessment program. The major focus of this paper is an evaluation and analysis of empirical student survey data concerning the preparation of an integrated business plan. Faculty inputs on the results of the process are similarly presented. Also examined is the extent to which students were able to integrate the use of information technology in developing and presenting their plan (e.g., the use of a computerized business plan disk, the integration of Internet research, and the use of computer-based presentation technology in the final presentation of the plan). Finally, pedagogical and other problems of this approach are discussed and some suggested solutions to these problems are presented. BACKGROUND Assessment is generally viewed as the gathering and synthesizing of information concerning a student’s learning. Goals, expectations and outcomes are terms used to describe what students will be able to do after learning has taken place (California State University, Long Beach, 1999). It is a systematic process of gathering, interpreting and using information to improve student learning and to move toward quality programs (Marshall, 1998). For the College of Business’s undergraduate core, a completed assessment plan should be able to assess the core, validate undergraduate core competencies and establish an assessment framework for evaluating the undergraduate core (Harcharik and Hwang, 1998). These competencies should be predicated on the College’s mission statement and statement of goals and objectives. To be effective, a formalized and written assessment plan must exist and the documents of evaluation must be delineated. The end result of this process should be utilized by the College of Business to continually improve the quality and effectiveness of its common core. COLLEGE OF BUSINESS AND PUBLIC ADMINISTRATION UPPER DIVISION UNDERGRADUATE CORE ASSESSMENT PLAN The College of Business and Public Administration, California State University, San Bernardino has developed an outcomes assessment program for all of its concentrations (majors) and for its upper division common core courses. The State of California has mandated that all programs complete and implement an outcomes assessment plan. The faculty of the College have decided to use our capstone Strategic Management course as the assessment vehicle for the common undergraduate core. To implement this decision, the strategic management faculty adopted the following: (1) The capstone 42 Developments in Business Simulation and Experiential Learning, Volume 28, 2001 Strategic Management course has been converted from a lecture format to a lecture/lab format; (2) All students will complete a computerized integrative Strategic Business Plan in the lab portion of the course; and (3) The lecture portion of the course will still be an individual instructor’s responsibility. An integral part of this assignment is the requirement that students utilize the Internet for research purposes and that they demonstrate a working knowledge of computer based presentation techniques. Our objective is to use this integrative Strategic Business Plan to assess the levels of achievement by all business students in our upper division common business core, to insure that all students demonstrate a basic proficiency in the use of information technology and to serve as an instrument by which the format and content of these core courses can be continually improved through a feedback mechanism. DEVELOPMENT OF A MISSION STATEMENT AND GOALS AND OBJECTIVES The first step in this process was a development of an assessment plan at the College level. A College level committee consisting of faculty members from all academic departments in the College was selected. This committee held a series of meetings with the faculty of the College and developed a Mission Statement for the College (Table 1). Each academic program was instructed to develop a set of goals and objectives, which supported the Mission of the College. In addition, it was decided that the upper division undergraduate core of the College would be assessed in the Strategic Management capstone course and that this assessment would stress an integrative approach. At t this core member Departm faculty. T an outc undergra T Bernard CBPA environ and ser the Col T researc TABLE 1 : MISSION STATEMENT OF THE COLLEGE OF BUSINESS AND PUBLIC ADMINISTRATION he mission of the College of Business and Public Administration (CBPA) at the California State University, San ino, is to provide high-quality programs that prepare students for positions of leadership in business and the public sector. programs emphasize developing in students the skills necessary for success in diverse local, national, and global ments. In addition to teaching responsibilities, the faculty engage in basic and applied research, instructional development, vice activities that enhance the learning process, support the faculty members’ professional development goals, and enable lege to service the Inland Empire and beyond. he College seeks to provide significant resource support for quality teaching and student learning, as well as for faculty h, professional development, and programs of interest to the region, national, and international communities. his point two committees were formed to facilitate assessment: A College level committee with a from each Academic department and a Management ent committee consisting of the strategic management hese committees were given the task of developing omes assessment plan for the upper division duate core and the development of a mission statement for this core. Concurrently, each department in the College developed goals and objectives for each core course. This task was completed using the campus guidelines for outcome assessment plans. As a sample, Table 2 presents the goals and objectives for the Information Management core course, INFO 309. 43 Developments in Business Simulation and Experiential Learning, Volume 28, 2001 TABLE 2: GOALS AND OBJECTIVES FOR INFO 309 Students will demons functional database ap from computer inform problems. They will d presentation software 1. Prepare and design 2. Prepare a formal b 3. Use standard datab 4. Obtain and utilize preparing a forma 5. Demonstrate a pro The final step in this proc approach by which student a area of our core courses could and objectives developed instruments were constructe competency. First, a ques administer to students after the The questionnaire is designed the degree to which core cou applied in preparing the bu Second, a scoring rubric for fac plans was developed. This sc core course goals and objectiv 4 – business plan shows co objective, to 1 – business pla objective) used for the studen Outcomes Assessment Commi a sample of business plans e rubric. Thus, each quarter, fac plans to determine the ex demonstrating core business c INTEGRATIVE STR PL At the outset of this pr integrative approach to ass whenever possible. It was fe more efficacious than a purely GOAL 2: Information Management Skills (Info 309) trate the ability to prepare relatively complex models using spreadsheets and design plications using standard application programs. They will be able to obtain information ation systems (including the Internet) and use this information to solve business emonstrate the ability to utilize standard word processing programs and computer . Objectives/Expected Outcomes an integrated spreadsheet using financial and other business information. usiness report using standard word processing programs. ase formulas and commands. information from the Internet and other computer information systems in l business report. ficiency in the use of computer presentation software. ess was the development of an chievement in each functional be measured. Using the goals for each core course, two d for assessing core course tionnaire was developed to y complete their business plans. to assess student perceptions of rse goals and objectives were siness plan (see Tables 3-5). ulty assessment of the business oring rubric utilizes the same es and measurement scale (e.g., nsiderable application of this n shows no application of this t questionnaire. Departmental ttees were then formed to assess ach quarter using the scoring ulty assess a sample of business tent to which students are ourse competencies. ATEGIC BUSINESS AN ocess it was decided that an essment would be pursued lt that this would prove to be course by course approach. It was our goal to measure how effectively students could apply, integrate and communicate their levels of achievement on the skills, competencies and knowledge developed in our upper division common core courses. In lieu of having a series of ‘exam questions’ on each core course, an assignment was developed which would encourage and force the students to integrate core course content. We also wished to measure the ability of the students to communicate this knowledge via a formal professional business report using computer-based technology. Finally, we wanted to provide the student the opportunity to use up to date information technology in the preparation and presentation of this plan. The integrative Strategic Business Plan format was chosen as the optimum for our needs. Inherent in the development of such an assignment is the requirement to examine and provide a plan for all functional areas of the organization. The students are asked to integrate this material in a formal written business plan. In order to facilitate the preparation of this business plan, the format of the course was changed from a lecture format to a lecture/lab format. The lab portion of the course is devoted to the preparation of the business plan. We feel that this approach realized our goal of developing an integrative experience for the students and also allowed us to evaluate the basic core knowledge of each student. The feedback from the completed business plans will also allow each department to make upgrades to the content and objectives of each core course. Exhibit One presents the assessment model that was adopted. 44 Developments in Business Simulation and Experiential Learning, Volume 28, 2001 EXHIBIT ONE : CORE COURSE CONTINUIOUS IMPROVEMENT MODEL USING AN INTEGRATIVE STRATEGIC BUSINESS PLAN M A R K E T I N G P U B L I C A D M IN . A C C T A N D F I N A N C E C O M M O N C O R E C O U R S E S O B J E C T IV E S A N D E X P E C T E D O U T C O M E S D E P T . R E V I E W C O M M IT T I E S S C H O O L R E V I E W C O M M IT T E E C H A N G E S IN B U S I N E S S P L A N F O R M A T C H A N G E S IN C O U R S E F O R M A T A N D C O N T E N T I N F O A N D D E C I S IO N S C IE N C E S M G M T . A N D L E G A L I N T E G R A T IV E S T R A T E G I C B U S IN E S S P L A N P R E P A R E D B Y S T U D E N T S BUSINESS PLAN FORMAT All of the completed business plans will be formatted to include the following information and sections. Vision and Mission Statement - to include goals and objectives Company Overview - legal business description, management team and structure, strategic alliances, etc. Product Strategy - current and future products, R&D strategy, production and distribution strategy, etc. Marketing Analysis and Marketing Plan - market definition and customer profile, competitive analysis, advertising and promotion strategy, market forecasts, etc. Financial Plan - current and pro forma financial analysis, capital requirements and sources of capital, expected rates of return on the business, etc. Governmental Strategy - legal issues that will potentially face the business such as the regulatory environment, pending legislation, major judicial developments, etc. Overall Strategic Plan for the Business - how the above fits together into a coherent business model. PowerPoint Presentation - a formal computer based presentation of the completed business plan and strategic recommendations. By requiring the student to develop each of the functional areas outlined above, it is assured that the student is required to integrate the knowledge learned in the undergraduate core courses and that we achieve a truly integrative assessment vehicle. INTERNET AND TECHNOLOGY STRATEGY Early on in this process it was ascertained that the use of technology in general and the Internet in particular should be an important component of any completed business plan. We desired to require the integration of the use of the computer into the assignment. Thus, we instituted a ‘technology strategy.’ First, the business plan itself would be a computer- based package. We reviewed a number of business plan software packages and decided on BizPlan Express (Kapron, 1998). This package requires that the student utilize word processing and spreadsheet software. Second, we require the student to utilize a computer presentation software package such as PowerPoint in the final report. Finally, it is also a requirement that students document their usage of the Internet in preparing the final plan. It is expected that the student will use the Internet to find information on the company and industry being analyzed to include items such as financial analysis, market analysis, market trends and current and pending governmental rules and regulations. This approach guarantees that the student will utilize fully technology in the completion of this project. EMPIRICAL FEEDBACK FROM STUDENTS AND PROFESSORS It was imperative that a feedback mechanism be designed and implemented in order to obtain information for which to assess the extent to which students were applying concepts taught in the business core courses. A two-pronged approach 45 Developments in Business Simulation and Experiential Learning, Volume 28, 2001 was developed. First, upon completion of the business plan, each student is requested to complete a questionnaire developed to assess his/her perception of the degree to which the group applied and/or integrated core-course materials/concepts in preparing the business plan. The questionnaire contains core business concepts listed under six categories: (1) Computer and information management applications; (2) Accounting and financial applications; (3) Public policy and legal applications; (4) Production and operations management applications; (5) Marketing applications; and (6) Organization and strategic management applications. Students are asked to indicate the degree to which the group applied these core-course concepts using a four-point scale (4- considerable application, 3- some application; 2- little application; 1 – no application). Second, faculty review the business plans to assess the degree to which students have applied core business concepts. Each department in the College formed an Outcome Assessment Committee to review a sample of business plans on a quarterly basis. Each committee conducts an evaluation and prepares a report detailing the degree to which they believe students have applied and mastered core course competencies in preparing their business plan. Results from the questionnaires for the 1999-2000 academic year (the first year the business plan requirement was implemented) indicate a clear majority of students perceive that the Strategic Business Plan assignment requires considerable or some application of business core-course materials/concepts. In terms of assessing proficiency in the use of information technology, nearly 92% (n = 303) reported either considerable or some application of using spreadsheets to organize and present financial information. The percentages of those reporting either considerable or some application in using a word processing program, using the Internet to conduct research, and organizing data into tables and graphs to analyze or present information were 94.4%, 89.1% and 77.5% respectively (see Table 3). The departmental Outcomes Assessment Committee reports contained similar findings. There was a clear consensus that the lab-based Strategic Business Plan assignment was effective in evaluating student competency in the area of computer and information management application. Though not as strong as the perceptions in the area of computer and information management applications, students also indicated a significant application of core course materials in the areas of accounting and finance, production and operations management, marketing and organization and strategic management (see Table 4 below). For each of the core concepts assessed, a sizeable majority of students perceived that there was considerable or some application in developing their business plans. Consistent with students’ perceptions, the Outcomes Assessment Committee reports from the related departments noted that there was considerable student application of core- course concepts. However, some of the committee reports noted considerable variance in the quality of the business plans submitted, and that in some cases, applications could have been more “in-depth.” Thus, while acknowledging that the principles were being applied, it was the degree to which they were applied that was of most significant concern. The specific issues identified in these reports are disseminated to faculty. In turn, faculty teaching the Strategic Management course are expected to use this feedback to “encourage” students to address these areas more fully in their business plans. TABLE 3: COMPUTER AND INFORMATION MANAGEMENT APPLICATIONS (n = 303) -------------------------------------------------------------------------------------------------------------------------------- 4 3 2 1 Considerable Some Little No Used a spreadsheet to organize and present 65.0% 26.7% 6.3% 2.0% financial information. Used a word processing program to prepare. 81.9 12.5 4.6 1.0 the business plan Used the Internet to research the. 71.0 18.1 9.2 1.7 organization/industry Organized data into tables and graphs to 37.0 40.5 18.5 4.0 analyze/present information. ------------------------------------------------------------------------------------------------------------- 46 Developments in Business Simulation and Experiential Learning, Volume 28, 2001 ------------ Addressed issues re (e.g., description o licensing, product l Addressed issues re relationship (e.g., judicial developme -------------- TABLE 4: ACC ENT, MARKE Accounting and Fina Developed a financia (e.g., balance sheet, i Used accounting con analyze and commun Used financial princi Working capital, lon Production and Oper Developed a product Integrating productio Used forecasting tech operations plan. Addressed product d excellence in custom Addressed product a Marketing Applicatio Described and assess Addressed issues of production/service p Addressed advertisin Addressed issues of behavior Organization and Str Described the organi and staffing needs. The group applied pr management. Addressed major stra developing corporate operational strategie Gained an understan the general manager activities across the v ------------------------- - One area where limited application in As indicated on Tabl perceived considerabl business plans. This the first quarter t implemented. One co software templates d desired. Thus, instruc governmental policy Nonetheless, data pre TABLE 5: PUBLIC POLICY AND LEGAL APPLICATIONS (n = 303) --------------------------------------------------------------------------------------------------------- Considerable Some Little N lated to the regula f the legal form of the compan iability, etc.). 21.7% 38.3% 34.7% 5.3 lated to the government-business government regulations and major nts). ---------------------------------------------------------- OUNTING AND FINANCE, PRODUCTION AND OPERATIONS MANAGEM TING, AND ORGANIZATION AND STRATEGIC MANAGEMENT (n=303) 4 3 2 1 Considerable Some Little No nce Applications l plan for your organization ncome statement, cash flows, etc). 59.4 25.1% 12.5% 3.0% cepts, principles and frameworks to icate financial information. 51.5 34.0 12.2 2.3 ples, such as financial planning, g-term investments, etc. 42.2 39.3 15.2 3.3 4 3 2 1 o tory role of government y, % 17.8 33.3 41.0 7.9 ---------- ations Management Applications ion and/or service strategy n and/or service capabilities. 38.7% 41.4% 15.6% 4.3% niques in developing your 31.0 38.6 23.1 7.3 emand and production capacity er service. 42.9 34.0 18.5 4.6 nd service design issues. 40.1 34.4 19.5 6.0 ns ed specific market environments. 56.8% 31.7% 11.3% .3% product development, pricing and hysical distribution. 51.5 34.3 13.2 1.0 g and promotion strategies. 59.8 32.3 6.9 1.0 consumer and purchasing. 44.5 35.0 17.2 3.3 ategic Management Applications zation/management structure 50.2% 37.6% 11.6% .6% inciples of effective team 50.5 29.0 15.5 5.0 tegic choice issues in , business and s. 46.2 37.6 12.9 3.3 ding of the responsibilities of in coordinating and integrating arious business units. 41.6 36.6 16.2 5.6 ---------------------------------------------------------------------------------------------- students perceived that there was more volved public policy and legal issues. e 5, a rather scant majority of students e or some application in developing their was an issue that was identified during he business plan requirement was ntributing factor is that the business plan o not address these issues to the degree tors are now requiring students to add a section to their business plans. sented in Table 5 and the reports of the Outcomes Assessment Committee in Public Administration, suggest that there is room for significantly more coverage of these issues in the business plans. OPERATIONAL ISSUES In order to implement this integrated assignment the Strategic Management Course was redesigned from a pure lecture course to a lecture/lab format. In a typical two day a week setup the lecture portion is 75 minutes and the lab portion is 50 minutes per class session (includes a 10 minute 47 Developments in Business Simulation and Experiential Learning, Volume 28, 2001 break). We were able to designate a room as the Strategic Management Lab in which all-strategic management classes are taught. The room was outfitted with seven computers with Internet and local network hookups. Each computer also has a laser printer. In addition, a ceiling mounted projector was installed. This projector is connected to the instructor’s computer and to a built in TV and VCR. During the lab portion of the class the students are expected to work on the business plan with particular emphasis on the use of the Internet for research purposes. The students also use the lab time to develop their PowerPoint presentations. All students are expected to use this PowerPoint presentation in the final oral presentation of their business plan and strategic recommendations. CONCLUSIONS In any new approach to assessment or to the design of a course, certain problems and questions are expected to emerge. In this case we have already experienced some and anticipate that others will be confronted. The first issue encountered is that of increased faculty workload. Under our system of workload credit, a lab hour is counted as less than an hour of lecture. Thus the ‘face’ time for each faculty member is increased from 220 minutes to 250 minutes per week. This and the fact that an additional substantial requirement has been added in the form of the strategic business plan has increased the workload of the individual faculty member teaching the strategic management core course. The faculty teaching this course have discussed this issue and decided that the additional quality provided by this redesign of the course is worth the extra work. The second and most serious problem is that of academic freedom. If we are to prescribe a common assignment in our strategic management course, by definition, the freedom of the individual faculty is diminished. This is an issue that is common in any outcomes assessment program that uses a course or a portion of the program as an assessment vehicle. In the case of our College, this is the practice in several of our programs. This is a question that will potentially face a number of academic institutions as outcomes assessment programs become more prevalent. As a faculty, we have not developed an entirely satisfactory solution or answer to this problem, but have adopted the position that it is acceptable under the principal of academic freedom to mandate a portion of the course if the faculty who teach the course agree to this infringement. In addition, we have been careful to mandate the content of only the lab portion of the course; the lecture portion is still the domain of the individual professor teaching the course. Faculty ‘buy in’ or commitment to both the outcomes assessment assignment and to the continuous improvement element of the process has also been an issue. If the faculty (and the College Administration) does not take this process seriously, it will fail. Throughout the development of this plan, we have been careful to involve both faculty teaching the Strategic Management course and the various academic departments. By allowing each of these parties a part in both the design of the Strategic Business Plan assignment and the process, we have been able to develop a high degree of participation at all levels of the College. We feel that this has caused the commitment level to be high and will insure that all members of the College will participate in the continuous improvement that is the designed end point of this process. A final problem concerns the cost of the technology utilized in the implementation of this plan. The largest cost associated with this type of model is the cost of the basic technology - computers, Internet hookups and presentation equipment. In our case we were able to use the perceived benefits of this approach to justify the installation of the necessary hardware, software and the multi-media equipment required by the students in the competition and the presentation of their business plan. In essence, we were able to justify an upgraded lecture/lab setup due to the value added by this assessment model. REFERENCES California State University, San Bernardino (1999), Outcomes Assessment Guidelines. California State University (1999), Long Beach Assessment Glossary. Harcharik, Kathleen and Hwang, Drew, “Developing a Framework for Assessing the Undergraduate Business Core” (1998), presented at the AACSB Continuous Improvement Symposium. Dallas, Texas, September 13- 15, 1998. Kapron, Jill E.(1998), BizPlan Express, (Mountain View: CA.), Southwestern College Publishing. Marshall, Leisa L. (1998), “Developing and Implementing an Assessment Process for Curriculum Enhancement/Change,” presented at the AACSB Continuous Improvement Symposium. Dallas, Texas, September 13-15, 1998. 48 Table of Contents Volume 28, 2001 Using A Web Based Tutorial Program To Enhance Student Learning Reflecting On Reflection: An Examination Of Reflective Learning And Assessing Outcomes Overcoming Obstacles To A Cross-Global Collaborative Classroom Panel Discussion On Building And Maintaining Trust In The Abselesque Classroom Cosmopolitan-Based Cross National Segmentation In Global Marketing Simulations Strategic Management And The Case Method: Survey And Evaluation In Hong Kong Designing Interactive Self-Learning Modules Using Macromedia Director Teaching Financial Markets Using The Wall Street Journal Core Course Outcomes Assessment And Program Continuous Improvement Using An Integrative Business Plan Œ An Empirical Evaluation Using A Mock Trial Activity For Interdisciplinary Learning Fidelity, Verifiability, And Validity Of Simulation: Constructs For Evaluation 2001 International Collegiate Business Strategy Competition: 37 Years Of Collegiate Competition Motivating Students: An Initial Attempt To Operationalize The Curiosity Gap Model E-Learning: The Next Wave Of Experiential Learning Helping New Game Adopters: Four Perspectives An Initial Validity Invesitigaion of A Test Assessing Total Enterprise Simulation Learning Administering A Marketing Simulation - Common And Varied Practices Among Instructors Issues In Case Method Instruction: Class Discussion Leadership Sex Composition, Cohesion, Consensus, Potency And Performance Of Simulation Teams Integrating Management Curriculum: Linking Courses With Frontpage Absel: The Way We Talk! Teaching Strategic Management: A Case Study In The Diffusion Of Innovation In Education A Demonstration Of Bussim Strategy A Total Enterprise Simulation Teaching Methods: Etic Or Emic Antecedents Of Work Team Performance In A Business Simulation: Personality And Group Interaction When Experiential Educators Reflect Upon Their Craft: A Qualitative Research Report Strategic Sensemaking In Organizations: Model Formulation And Operationalization Panel Discussion: A Model For Initiative Development: Discussion And Ideas Of Individual Spirit Harmonics Assessing The Efficacy Of Experiential Learning In A Multicultural Environment Are Business Schools Producing 21st Century Managers? Blue Horizon Cruises: An International Simulation Exercise To Illustrate Conflicting Economic And Cultural Models Different Perceptions Of The Same Thing: An Experiential Exercise Current Use Of Agribusiness Simulation Games: Survey Results Of University Agribusiness And Agricultural Economics Programs Team Building 101 For Accountants An Online Evaluation Of The Compete Online Decision Entry System (Codes) Total Enterprise Simulation Winners And Losers: A Preliminary Study Gilding The Lily, Enhancing The Pedagogical Experience, Or Fixing What Isn™t Broke: The Dilemma Of New Simulation Versions The Absel Endnote Database: The Perfect Tool For The Bernie Keys Library Decision-Making Exercises (A), (B), And (C): Examining The Role Of Conflict In Group Decision-Making Group Decision Simulation (A)-(F): Examining Procedural Justice In Group Decision-Making Processes Evaluation Of Performance In Business Games: Financial And Non Financial Approaches A Framework For Evaluating Simulations As Educational Tools Congruence II™: A Strategic Business Board Game The Tournament Concept: Extending The Idea Of Using Simulations As Instruments Of Assessment The Economic And Political Transition Of The Mexican State In The Threshold Of Twenty First Century: From The Entrepreneurial State To The State Of Entrepreneurs. Experiential Learning For Accountants: The Not For Profit Project An Investigation Of The Environmental Awareness Attained In A Simple Business Simulation Game A Daily Exercise In Theory Application: Is This Why I Had To Take Marketing, Management, Finance –? An Alternative View to Scoring Selected Simulation Games and Experiential Exercises