This paper aims at showing a new methodology to assess student learning in virtual spaces supported by Information and Communications Technology-ICT. The methodology is based on the Conceptual Pedagogy Theory, and is supported both on knowledge instruments (KI) and intelectual operations (IO). KI are made up of teaching materials embedded in the virtual environment. The student carries out IO in his/her virtual formation process based on KI. Both instruments of knowledge and intellectual operations can be mathematically modelled by using functions of increasing complexity order. These functions represent the student's learning change. This paper's main contribution is to show that these functions let the student go from a concrete thinking to a formal one in his/her virtual learning process. The research showed that 47% of the students moved from a concrete thinking level to the formal thinking level.