A computing system , comprising: a viewing device including an adjustable optical component; a display configured to render an image; a viewer eye sensor ; and a processor configured to: based on information from the viewer eye sensor , determine information about eye accommodation of a viewer viewing a focal object of an image rendered on the display , and information about viewer gaze position relative to the image rendered on the display ; determine a virtual focal distance of the focal object based on the viewer gaze position information and the eye accommodation information ; adjust the adjustable optical component of the viewing device based on the eye accommodation information , the viewer gaze information and a target visual effect of realism or distortion to change the eye accommodation of the viewer and at least one of magnification and brightness of the viewing device ; and re-render the focal object in the image based on the virtual focal distance cooperatively with adjustment of the optical component by changing at least one of magnification and brightness properties of the image to be rendered on the display. a viewing device including an adjustable optical component; a display configured to render an image; a viewer eye sensor ; and a processor configured to: based on information from the viewer eye sensor , determine information about eye accommodation of a viewer viewing a focal object of an image rendered on the display , and information about viewer gaze position relative to the image rendered on the display ; determine a virtual focal distance of the focal object based on the viewer gaze position information and the eye accommodation information ; adjust the adjustable optical component of the viewing device based on the eye accommodation information , the viewer gaze information and a target visual effect of realism or distortion to change the eye accommodation of the viewer and at least one of magnification and brightness of the viewing device ; and re-render the focal object in the image based on the virtual focal distance cooperatively with adjustment of the optical component by changing at least one of magnification and brightness properties of the image to be rendered on the display. based on information from the viewer eye sensor , determine information about eye accommodation of a viewer viewing a focal object of an image rendered on the display , and information about viewer gaze position relative to the image rendered on the display ; determine a virtual focal distance of the focal object based on the viewer gaze position information and the eye accommodation information ; adjust the adjustable optical component of the viewing device based on the eye accommodation information , the viewer gaze information and a target visual effect of realism or distortion to change the eye accommodation of the viewer and at least one of magnification and brightness of the viewing device ; and re-render the focal object in the image based on the virtual focal distance cooperatively with adjustment of the optical component by changing at least one of magnification and brightness properties of the image to be rendered on the display. <EOS>