Using student response systems in the accounting classroom: Strengths, strategies and limitations

Abstract A Student Response System (SRS), often referred to as a “clicker,” enables students to individually answer instructor questions on a real-time basis using individual mobile devices, and have the aggregate responses displayed as feedback to the class at the instructor’s discretion. A mobile device can be a proprietary, vendor-specific remote, or a multi-purpose item such as a smartphone or computer. While SRSs have been used in education for some time, we perceive the adoption rate in accounting classes as still being quite low. This paper is a “how to” and “why” guide for accounting faculty who are considering using SRSs, and for experienced users who seek to refine or expand their SRS use. We briefly review key features of current technology choices, noting the wide range of functions and technology types that can facilitate both casual experimentation and more demanding uses. We then review and synthesize the related experimental literature on SRSs, and find clear evidence of student satisfaction and engagement, but evidence for only small improvements in learning and antecedent behaviors. We use the existing research on SRSs, combined with our collective 18 years of experience with this technology to provide an educator’s “how to” for using an SRS in conjunction with teaching accounting. We cover such issues as how many questions to ask, when to ask them, how to grade them, sources of questions, and the issue of cheating. We conclude by suggesting opportunities for future research.

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