The purpose of the article is to describe and analyze the learning strategies used by Economics students with different academic performance in the period of remote teaching by COVID-19. Although the strategies that students use to learn were previously addressed by educational research, the study provides new evidence by placing the analysis in the unusual contexts defined by the pandemic. A non-experimental, descriptive research was conducted, using a self-report questionnaire answered by 94 students. The results reveal that resource regulation strategies were affected by the context of the health emergency. The evidence obtained is an important input for the design of learning contexts that favor the use of strategies and academic performance. According to the reported findings, hybrid proposals, which allow taking advantage of the benefits of virtuality, would be appropriate to favor students' strategic learning.

Este trabajo tiene como objetivo analizar las percepciones sobre el aprendizaje en la virtualidad y las emociones de los estudiantes de la Facultad de Ciencias Económicas de la Universidad Nacional de Río Cuarto (Argentina) durante la emergencia sanitaria por COVID-19. Para dar cumplimiento a dicho objetivo se apeló a un enfoque de investigación cualitativo por medio del cual se realizó un estudio de carácter descriptivo, en el que se utilizó un cuestionario sobre trayectorias académicas como fuente principal para la recolección de datos. Los resultados evidencian valoraciones positivas de las propuestas docentes, así como de la mayor flexibilidad para organizar el estudio y el tiempo disponible y la comodidad que esto brinda. En contraste, la virtualidad forzada por la pandemia generó problemas de conectividad, menor interacción e inconvenientes para la auto-organización. La evidencia obtenida es un importante insumo para trabajar a futuro en el diseño de contextos de aprendizaje favorecedores de una mejora del rendimiento de los estudiantes de Ciencias Económicas, lo que se podría lograr a través de propuestas de trabajo híbridas que permitan aprovechar los beneficios reportados de la enseñanza virtual.

The present work aims to show the importance of intellectual capital (IC) models in the analysis of the contribution of universities to development and to present the main results of the application of an IC model, designed by a group of researchers belonging to Latin American public universities, in the Faculty of Economic Sciences of the National University of Río Cuarto. To fulfill the stated objective, a descriptive study is carried out, combining documentary analysis with the application of a non-experimental design to carry out the proposed empirical study. The results reveal inefficiencies in the management of the IC of this academic unit, which warn about the existence of an important part of its components that can be enhanced to develop competitive advantages that generate future benefits for the institution and for the territory in which it is inserted. This information is an important input for the design of institutional policies.

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