Technology has supposed a profound paradigm shift in human evolution, following Haraway's cyborg metaphor we have forged a profound psycho-social rapport with machines. This connectivity has also brought changes in crime patterns and fostered the development of cybercrime. From a criminological perspective, this work aims to explore the role of Per-Olof Wikstroms Situational Action Theory in explaining cybercrime by including Syke and Matza's neutralisation techniques in its formulation. The SAT-RI (SAT- Revised for the Internet) takes into consideration the interaction between cybercrime propensity (based essentially in moral perceptions), the internet, neutralisation techniques (cognitive scripts used as protection against blame) and self-control. The theory was tested by using a mixed methods design that includes an online survey (N= 709) and case studies (N= 20) stemming from interviews with law enforcement agents. Once the data was analysed, it was demonstrated that individuals with low self-control tend to have higher cybercrime propensity and are more prone to justify their acts by using adequate neutralisations. In addition, there are differences in the perceptions of cybercriminals by law enforcement agents depending on whether they are fraudsters, child sex abusers, sex abusers or hackers. The resulting theory can be useful in terms of prevention, as it can help design programmes that focus on the different stages of the cybercrime process (self-control, propensity or neutralisation). Also, the book calls for a more anthropological conception of cybercriminology called cyborg criminology.