Education is one of the most important aspects of Human Development as it
enhances people's awareness of themselves and world. Academic performance is anything that students achieve in class, a laboratory, a library, or field work at school, college, or university. Students are the most important assets in school. Their academic performance plays an important role in creating the quality of an alumna who will become a leader and manpower of our country and responsible for the country’s social and economic development (Ali et.al, 2009). Since the outbreak of the pandemic, the education sectors have thought of various strategies to cope up with the situation and decided to administer distance learning which includes purely online classes, blended learning of online and modular classes, and purely modular classes that the schools and universities have adopted. One of the universities in Bohol that adapts the online learning is University of Bohol. With that, technology is considered an integral in the learning process. In higher education student seeking compliance with learning and research requirements, smartphones, tablets, other gadgets, and internet connection play a very important role. However, the internet has become a major source of concern for parents, since certain online activities may substantially divert the attention of the students from their assignments. With the online setting, the channel of learning is the internet, but in some areas, there are students who have difficulty in accessing internet or cannot access the internet, at all. While most students possess updated gadgets that are of great help on their classes, some own outdated versions of gadgets that cannot cater all the applications needed for online class, there are also some that do not possess anything at all. With this, students have encountered difficulties influencing their studies and performance. With the new normal setting, students are experiencing random and several factors that may affect their academic performance, but the researchers only focused on the most trivial factor, the technology – which is composed of the gadgets used and the internet connection. The respondents of the study are 30 second-year Bachelor of Science in Accountancy (BSA) students of University of Bohol for the school year 2020- 2021. The researchers chose University of Bohol because it is one of the schools that used online learning method. BSA students are chosen as respondents for the reason that Accountancy Program has strictness with regards to grade compliance. Through the predicaments experienced by the students, the researchers are inspired to conduct this study to examine the relationship between technology usage and academic performance among students of higher education, in the hope that the teaching staff as well as the students would be enlightened of the unprecedented educational crisis. Interpretation/Conclusion There is low correlation between technology and the academic performance of the students during online classes. It implies that they have a positive correlation, but it is weak and most likely insignificant. This denotes that in online class setting, technology usage does not necessarily affect the student’s academic performance.