The question of the relationship between the sense of presence and performance in virtual reality is fundamental for anyone wishing to use the tool methodologically. Indeed, if the sense of presence can modify performance per se, then individual factors affecting the human–computer interaction might have repercussions on performance, despite being unrelated to it. After a discussion on the sense of presence and the particularities it provokes, this work studies the psychophysiology of virtual reality. This in virtuo experience is understood according to a constitutive and reciprocal relationship with the subject's cognitive profile, made up of all the human, contextual, and motivational factors impacting the processing of immersion. The role and importance of performance in virtual reality is described in this framework in such a way as to be studied methodologically. The presence–performance relationship is discussed based on previous works and analyzed in terms of attentional resources. Finally, the degree of ecological validity of the performance is described as the factor modulating the relationship between the sense of presence and performance (the Phi Angle). Limitations, applications, and test hypotheses of the model are presented. This work not only aims to help explain the conceptualization of virtual reality, but also to improve its methodological framework.

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