Over the past three decades, the accounting profession has acknowledged the necessity of
incorporating information technology into student education. Educational institutions around the
globe have used the Internet to deliver learning materials and communicate with students at much
faster speeds. However, the use of Internet technologies can also become a source of distraction, if
used for non-learning purposes. Using the Internet during class for something other than courserelated
activities is commonly known as „cyber-slacking‟ in the classroom. The present study aims to
investigate the impact of accounting students‟ cyber-slacking behaviours on their academic
performance. It specifically focuses on the following question: Does cyber-slacking in the classroom
negatively influence accounting students’ academic performance? The sample is conveniently drawn
from undergraduate accounting students of a private university in Yogyakarta, Indonesia. The
findings of this study indicate that cyber-slacking in the classroom has no significant impact on
accounting students‟ academic performance.