We conducted both a field study and an experiment to examine why college students use laptops for note-taking, and how it impacts their performance in a managerial accounting course. Our study is unique because it takes place in an accounting setting, it incorporates the use of an interactive note packet, and it compares the effect of computer use among students in the lower half versus upper half of academic performance. We found that students chose to use a laptop to complete the notes primarily because of its ease, while those taking longhand notes did so because they felt it enhanced their learning. There was no significant difference in average test scores and course grades between the two groups overall or among students in the upper half of academic performance. However, the use of a laptop had a strong negative effect on students in the lower half of academic performance. [For the complete volume, "Advances in Accounting Education: Teaching and Curriculum Innovations. Volume 27," see ED674637.]