“…In higher education, the use of simulation games, around which we articulate our research, is still relatively new. However, there are recent empirical studies that show its suitability (Barrera et al, 2020;Kalleci & Aksoy, 2020;Moreno-Guerrero et al, 2020;Oberle et al, 2020), some of them linked to the field of economics and business (Normando et al, 2020;Thanasi-Boçe, 2020). Despite this, in the Spanish case and from the perspective of management or analytical accounting, we only have the studies of Escobar and Lobo (2005) and Calador et al (2018) who, despite their temporal distance, agree that role play encourages teamwork, leadership, creativity, as well as some interpersonal and systemic competencies.…”