This study was conducted to compare and analyze the effect of near visual media luminance on accommodative response (AR) and accommodative lag (AL) between emmetropia and myopia, and found out the near visual media to be caused burdensome on eyes in terms of AR and AL. Methods: Forty adult men and women (40 eyes) with ages averaging 22.57±2.07 years, who were not accommodative function disorder. 11 adults were emmetropes (average spheric equivalent power-0.34±0.22 D) and 29 adults were myopes (average spheric equivalent power-3.86±1.69 D). AR was measured and compared by using both eyes open view auto refractometer in the case looking at the near visual media (near standard target, print paper, newspaper, magazine, smartphone, monitor). Results: AR was lower and AL was higher in the case looking at the luminous visual media (smartphone, monitor) than the non-luminous visual media (near standard target, print paper, newspaper, magazine). AR (F=2.622, P=0.033) and AL (F=2.593, P=0.034) among different luminance of near visual media in emmetropes wear not statistically significant, However, AR was the lowest as 1.32±0.26 D (F=5.924, P=0.000), AL was the highest as 0.90±0.24 D (F=6.007, P=0.000) in the case looking at the monitor with the highest luminance and the widest screen size in myopes. Conclusions: When the myopes looking at the luminous visual media which includes high luminance and wide screen size is considered to be more burdensome on eyes than the emmetropes looking at the luminous visual media in terms of AR and AL.