“…Prior literature reports 26 denominations for SRS (Kay & LeSage, 2009). The most usual in accounting education are Student Response System (SRS) (Carnaghan et al, 2011;Carnaghan & Webb, 2007;Cummings & Hsu, 2007;Edmonds & Edmonds, 2008;Yuen, 2018), Audience Response System (ARS) (Premuroso et al, 2011), and Personal Response System (PRS) (Beekes, 2006;Segovia, 2008). Besides, they are still popularly called Clickers in the United States or Zappers in the United Kingdom (Caldwell, 2007;Morales, 2011).…”