Developing and validating an instrument to measure model-reality fit in business simulation-based learning contexts

The increasing use of business simulation systems in university classrooms has significantly impacted student learning in entrepreneurship and management. However, the issue of model-reality fit within business simulation-based learning has been largely overlooked in the literature. To address this gap, a reliable and accurate scale for assessing model-reality fit is essential for further research. This study developed and validated a multidimensional instrument based on task-technology fit theory and the Business Model Canvas, using a sample of 133 Taiwanese undergraduate and graduate students. Through established scale-development procedures, a 13-item scale was created, reflecting three key factors: "partnership and distribution management," "financial management and cost control," and "customer relationship management." The scale demonstrated satisfactory internal consistency, as well as convergent, discriminant, criterion-related, and nomological validity. This newly developed multidimensional scale offers a valuable tool for evaluating model-reality fit and advancing future research and theory development in the context of business simulation-based learning.