Usage of a Web-Based Student Response System (SRS) in the Classroom: An Analysis of Accounting Students’ Perception

Abstract

Objective: Investigate the accounting students’ perception on the use of a web-based student response system (SRS), called Kahoot!, in a public higher education institution in Brazil. The web-based SRS is a relatively recent technology tool that can contribute to provide an active learning environment.
 Background: The paper reviews the SRS literature and highlights its usage benefits and challenges. Also, the study presents empirical studies carried on SRS thus far that offered theoretical support for the discussion of the findings.
 Method: Data were collected from 77 students through survey. The survey was designed based on prior SRS literature, containing two parts. The first one asked for the students’ demographics; and the second one comprised 22 questions to capture two constructs: “Perception of Use” (18 questions) and “Overall Satisfaction” (6 questions). Surveys were applied in loco.
 Results: The Cronbach's Alpha coefficient indicated high internal consistency among the items that measured both constructs. We also found that the SRS assists in classroom interactivity, promote greater involvement, and was adequate as a didactic tool. Students also thought that the SRS may have the potential to improve their learning and were generally satisfied with it.
 Contribution: The study contributes to teaching methods in accounting education by bringing evidence of efficacy of a web-based SRS from accounting students’ perspective. It also shows promising results when using SRS in accounting classes, especially when interactivity and active learning are considered educational goals.

Prediction of students’ learning outcomes by various variables in gamified online accounting courses

“…The purpose of the GLE preparation was to increase students’ interest and motivation in the course and to reinforce its content. Nasu et al ( 2021 ) state that students’ usage of gamification in accounting education aids the interaction of the educational process, encourages more class participation, supports attention, and partially improves academic achievement.…”

“…Although it is not mandatory to embed IT tools in the integration of the gamification process, it offers teachers new possibilities for the teaching-learning process (Martínez-Jiménez et al, 2021 ). Throughout the Covid-19 era, web-based gamification applications emerged as a beneficial tool for increasing student participation in distance learning (Nasu et al, 2021 ).…”

“…When well-designed and effectively structured, gamification activities to support accounting courses are a teaching alternative, and they provide opportunities to elaborate on specific topics (Yaşar & Alkan, 2019 ). Additionally, educational technology tools should be used to improve the education of prospective professional accountants (Nasu et al, 2021 ). In this direction, organizing gamification applications on current technologies can meet the needs of today’s young people, who are also called digital natives (Yaşar & Alkan, 2019 ).…”

“…In terms of accounting education, gamification has been found to increase academic achievement (Fajczak-Kowalska & Misztal, 2021 ; Martínez-Jiménez et al, 2021 ; Rosli et al, 2019 ), motivation (Faresqi, 2021 ; Gómez & Monroy, 2018 ), entertainment (Grávalos-Gastaminza et al, 2022 ) and students’ participation in courses (Nasu et al, 2021 ). However, there are no studies on how students’ perceptions of the concepts among the elements and outcomes of gamification are affected.…”