Fear of accounts: improving managers’ competence and confidence through simulation exercises

Contemplates how important it is that managers should be competent and confident in handling numerical data and in the practice of accountancy. Considers the problems that many managers have with accounting and examines the dissonance which exists between the outcomes of business and hospitality education and the needs of industry. Following this introduction, describes the process and efficacy of a computer‐based restaurant management simulation exercise in developing data handling and accountancy skills in higher education and in‐house management training.