1300 360 925      

Level 23/1 Farrer Place      

Sydney 2000

Level 17/21 Queen Street      

Melbourne 3000

Kilgors – Management Accounting Simulations


To create an engaging way to learn performance management

Dr. Albie Brooks at University of Melbourne was looking for someone who could help him and his team create an engaging interactive online simulation.



Kilgors is a simulation-based teaching technology in the field of management accounting and control. The overall objective is to provide students with an engaged learning experience within the discipline of accounting.

This simulation has three different modules:

  • The first is focused around performance management issues, whereby students are required to develop a balanced scorecard for the Wine Division of Kilgors as well as engage in decision making around the dynamic environment of the industry. The simulation uses interviews, commentaries and winery footage and is structured using gaming technologies.
  • The second module is focused around strategic capital investments, whereby students are part of the activities of the capital investment review committee of Kilgors. Their primary tasks are to test the new strategic investment evaluation tool by analysing two competing projects: one from the Wine Division and one from the Hotels Division. The simulation uses interactive meetings and presentations by project champions, while student tasks are uploaded to the simulation for feedback.
  • The third module is focused around profit planning and budget processes of the Hotels Division. This module draws on gaming simulation technology offering the students the opportunity to run their hotel over 3 years. Students compete for strategic advantage based on the design and strategic management of their product mix.

A series of reflections and discussion points are inserted throughout the simulations. Moreover, feedback to the instructor on the student decisions is available in graphical form to guide class discussion. Comprehensive teaching notes are available.


A successful initial module and continuing development

  • Used by educators at top business schools in Australia, USA, Vietnam, Indonesia and Singapore.
  • Overwhelmingly positive feedback.
  • Currently working on 3rd module.