| Sumario: | Background/Objectives: This study evaluated the clinical utility of a virtual reality (VR)-based kitchen error task for children (VKET-C) to assess functional cognition in children. Methods: In total, 38 children aged 7–12 years were included, comprising 23 typically developing (TD) children and 15 children with developmental disabilities (DDs), including autism spectrum disorder, attention deficit hyperactivity disorder, and intellectual disability. While performing the VKET-C, performance errors were analyzed. The Stockings of Cambridge (SOC) and Spatial Working Memory (SWM) tasks from the Cambridge Neuropsychological Test Automated Battery (CANTAB) were used to assess cognitive function. The Brunner–Munzel test was performed to compare performance errors between the TD and DD groups, and correlations between performance errors and cognitive measures were analyzed. Results: Omission and commission errors were significantly different between the groups (p < 0.001), with no significant difference in motor errors (p > 0.05). Omission errors were correlated with the initial thinking time mean (ITMN) in all items of the SOC task and the between errors (BE) of the SWM task. Commission errors were correlated with the ITMN in the difficult items of the SOC task and the BE of the SWM task. Additionally, motor errors were significantly correlated with problems solved in minimum moves (PSMM) and ITMN in the difficult items of the SOC task and BE in the SWM task. Conclusions: The VKET-C shows promise as an effective tool for assessing executive function and working memory in children with DDs, offering an engaging and ecologically valid alternative to traditional methods.
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