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ISSN

2424-8460(Online)

2251-2608(Print)

Article Processing Charges (APCs)

US$800

Publication Frequency

Quarterly

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Published

2026-10-15

Issue

Vol 13 No 3 (2026): Published

Section

Articles

Design and implementation of an intelligent virtual simulation experimental system for financial decision-making

Feifei Tang

School of Artificial Intelligence, Jingchu University of Technology

Jiawen Shi

School of Artificial Intelligence, Jingchu University of Technology

Haonan Wan

School of Artificial Intelligence, Jingchu University of Technology

Xuerong Liu

School of Artificial Intelligence, Jingchu University of Technology

Wenzhi Zhang

School of Economics and Management, Jingchu University of Technology

Yunxia Yu

Intelligent Information Technology Research Center, Jingchu University of Technology/Jingmen Cryptometry Application Technology Research Center


DOI: https://doi.org/10.59429/esta.v13i3.15554


Keywords: financial decision-making; virtual simulation; intelligent experimental system; decision support; experimental teaching


Abstract

Financial decision-making experiments should connect accounting evidence with investment, financing, budgeting, and risk choices, yet conventional exercises often use static datasets, isolate analytical steps, and provide delayed feedback. This paper presents the design and implementation framework of an intelligent virtual simulation experimental system for financial decision-making intended for students in finance, accounting, economics, management, and related business programmes. The proposed system adopts a five-layer architecture comprising presentation, business service, intelligent analysis, data, and infrastructure layers. Nine coordinated modules support scenario configuration, task management, financing and investment simulation, budget and cost management, rule-based analysis, process tracking, assessment, visualization, and administration. A closed-loop workflow links financial data acquisition, student analysis, decision submission, simulation calculation, feedback, performance evaluation, and strategy adjustment. The current study focuses on system architecture, functional design, implementation methodology, and a prototype-level evaluation framework. Empirical performance and classroom effectiveness are reserved for prototype deployment and controlled classroom studies under appropriate governance.


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