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




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.


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Biografia do Autor

Luís Eduardo Afonso, Universidade de São Paulo

Professor associado do Departamento de Contabilidade e Atuária da Faculdade de Economia, Administração, Contabilidade e Atu´ária da Universidade de São Paulo (FEA/USP). 

Daniel Ramos Nogueira, Universidade Estadual de Londrina

Professor Adjunto do Departamento de Ciências Contábeis da Universidade Estadual de Londrina.


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Como Citar

Nasu, V. H., Afonso, L. E., & Nogueira, D. R. (2021). Usage of a Web-Based Student Response System (SRS) in the Classroom: An Analysis of Accounting Students’ Perception. Revista Evidenciação Contábil &Amp; Finanças, 9(1), 134–151.



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