Due to the increased utilization of stereoscopic displays, the scope of the vergence-accommodation conflict has been studied extensively to reveal how the human visual system operates. The purpose of this work was to study the phenomenon of vergence-accommodation conflict by comparing the theoretical eye vergence angle (vergence response) and gaze-based eye vergence angle (vergence stimulus) based on eye tracker gaze data. The results indicated that the gaze-based eye vergence angle was largest at the greatest parallax. The result also revealed that the eye vergence angle accuracy was significantly highest at the nearest parallax. Generally, accuracy improves when virtual objects are put in the middle and close to participants' positions. Moreover, the signed error decreases significantly when the virtual object is in the middle. Based on the results of this study, we can gain a greater understanding of the vergence-accommodation conflict in the stereoscopic environment.
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