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The higher education system in Taiwan has increasingly adopted business simulation games (BSGs) in recent years. Previous BSG benefit research has shifted focus from learning performance to motivation due to mixed results. One recent study empirically investigated student perceptions on the continued use of BSGs; however, the counterpart of higher education teachers ’ perspective was absent. This study confirms the student perception model from the teachers ’ viewpoint via a comparable research design. Empirical evidence shows a significant perceptual gap between teachers and students, implying that adopting BSGs on the part of teachers may be challenged or impaired. Detailed suggestions on gap alignment are discussed, including how teachers may take advantage of students ’ positive perceptions. Among the theories used in the student perception model, agency theory may deserve further research, since incentives are typically considered a useful means of facilitating general teacher-student dynamics. However, all related hypotheses were unsustained in this study.
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