  Currently virtual reality (VR) usage in training processes is increasing due
to their usefulness in the learning processes based on visual information
empowered. The information in virtual environments is perceived by sight, sound
and touch, but the relationship or impact that these stimuli can have on the
oscillatory activity of the brain such as the processing, propagation and
synchronization of information still needs to be established in relation to the
cognitive load of attention. Therefore, this study seeks to identify the
suggested epistemological basis through literature review and current research
agendas in the relationship that exists between the immersive virtual
environment and the neurophysiology of learning processes by means of the
analysis of visual information. The suggested dimensional modeling of this
research is composed by the theory of information processing which allows the
incorporation of learning through stimuli with the use of attention, perception
and storage by means of information management and the Kolb's learning model
which defines the perception and processing of information as dimensions of
learning. Regarding to the neurophysiology of learning, the literature has
established he links between the prefrontal cortex and working memory within
the process of information management. The challenges and advances discussed in
this research are based in the relationship between the identified constructs
(Income Stimuli, Information Management and Cognitive Processing) and the
establishment of a research agenda on how to identify the necessary indicators
to measure memory and attention in the virtual immersion environments.
