An Empirical Investigation of the Effects of SRS Technology on Introductory Managerial Accounting Students

To investigate whether student response system (SRS) technology increases student exam performance, we conduct a quasi‐experiment using six introductory managerial accounting courses. Three courses were taught using SRS technology and three were taught without using SRS technology. The students in the SRS courses performed on average 3.15 percentage points better than students in the non‐SRS courses after controlling for age, gender, prior GPA, and ACT score. SRS technology was more beneficial to students with the lowest prior GPAs. The study found evidence that SRS technology helps these low‐GPA students without having a negative effect on high‐GPA students.

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