Lecture Capture (LC) material is accepted to be an available and accessible resource for students in universities across the world. This exploratory study investigates the "when viewing" LC material engagement of accounting undergraduate students. Three categories of engagement are defined, Near-Event-Viewing (NEV), Get-Round-to-Viewing (GRV) and Revision-Time-Viewing (RTV). The understanding of NEV, GRV and RTV, is tested by presenting different perspectives of how the categories are formulised. Comparative results on levels of engagement with LC material and impact on performance show differences between students across the different years of study. For example, for final year students, NEV of LC material has a noticeable positive impact on performance, compared with other viewing categories (GRV and RTV). The scale of these differences is also dependent on the considered perspective formulisation of the "when viewing" LC material categories, acknowledging the caution necessary if/when universities formulise such "when viewed" thinking on their available LC material.