The interface of business simulations to the linguistic content of the TOEIC test is
indirect. The language featured in business simulations usually does not involve careful
linguistic analysis of specific forms, as would be done in a structural syllabus. The major
connection between business simulation materials and the TOEIC is in the domain of
language use. As the test is written to sample the universe of language forms occurring in
business communication, simulations potentially overlap with test content specifications in
terms of the contexts of use, and rarely in the formal characteristics of language for
business.