Аннотация
Digitalization of higher education in Kazakhstan changes not only the technological environment of universities, but also the economic conditions under which they operate. The growth in the number of students, the expansion of digital educational resources, and the introduction of LMS platforms require an assessment of how these changes affect the use of human, financial, and organizational resources in higher education institutions. For the university sector, such an assessment is particularly important, since digital solutions should be connected not only with infrastructure renewal, but also with measurable managerial and economic outcomes. The purpose of the study is to assess the economic efficiency of digital transformation in the higher education system of the Republic of Kazakhstan. The study examines the development indicators of the university sector for 2020–2025, including changes in student numbers, the number of higher education institutions, academic staff, financial and economic indicators, the spread of LMS platforms, and digital educational resources. For quantitative assessment, a panel dataset was formed for 58 higher education institutions, including 348 observations. The key variables used in the study are the economic efficiency indicator EFF, the digital maturity index DIG, university size SIZE, and financial resources FIN. The scientific significance of the study lies in clarifying the approach to measuring university digital maturity through a set of infrastructural, educational, and managerial components. The value of the work is that digital transformation is considered not only as the introduction of separate technologies, but also as a factor changing the resource returns of universities. The practical significance of the results is related to their possible use in shaping digital development policy in higher education, developing university digitalization strategies, and improving the monitoring system for the efficiency of higher and postgraduate education organizations.