Since Csikszentmihalyi first conceptualised flow state in 1975, extensive studies filled the scientific literature on the topic. However, inconsistencies in how flow has been conceptualised and operationalised make it difficult to present a unified account. Deviations include whether to operationalise flow as discrete or continuous and whether to measure flow through characteristics and conditions which elicit it or as a distinct concept independent from these antecedents. Different neurocognitive theories have been proposed, such as hypofrontal de-activation, attention-reward synchronisation and sequential cognitive reorganisation. Empirical studies suggest that states of flow involve increased activity in motivational systems related with reward and increased activity in task engagement and attentional networks, alongside reduced activity in self-monitoring networks. However, conceptualisation issues prevent from unambiguously linking empirical findings with different theories.