Introduction: Digital Transformation (DT) was accelerated by the COVID-19 pandemic, since it has intensified the use of digital platforms as a way to avoid crowding of people in physical environments. DT is present in different markets as more population groups have access to the internet. It has been changing consumer preferences and, consequently, consumer decision-making. One of the markets is that of Higher Education Institutions (HEIs), which adopt strategic changes to continue reaching the audiences that emerge from online platforms. Objective: We applied the Resource-Based View to identify the strategic resources that Brazilian HEIs have used to promote their digital transformation to the e-learning format. Methodology: Therefore, we proposed a framework using the Design Science Research method. To validate the framework, three stages of interviews were carried out with individuals directly involved with DT, HEI professors, HEI managers and EdTech’s professionals. Results/Conclusion: Our results validated a framework with eight attributes: Effectiveness of Courses, Quality Educational Programs, Training of Professors for e-learning, Appropriate Management System, Active Sales Process, Engagement of Professionals, Technology, Agile Development, and Entrepreneurial Culture.
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