Assessment of Cognitive Engagement in Virtual Reality Using Near-Infrared Spectroscopy (fNIRS)

This pilot study investigated prefrontal cortex (PFC) activation during a mental arithmetic task in a virtual reality (VR) environment, using functional near-infrared spectroscopy (fNIRS) to assess cognitive engagement. Seven university students completed a relaxation phase followed by a VR-based arithmetic task while brain activity was recorded using a 16-optode continuous-wave fNIRS system. Oxygenation levels were compared between relaxation and task phases across four PFC subregions using paired t-tests. The left dorsolateral PFC (DLPFC) showed significantly higher oxygenation during the math task compared to relaxation ( p = .026). Other regions exhibited similar but nonsignificant trends. These patterns are consistent with prior real-world fNIRS studies on mental arithmetic. The findings support the feasibility of combining fNIRS with VR for cognitive engagement research in educational and human factors contexts.