Purpose Literature reveals that citizens’ intentions or willingness to adopt and use e-government services in developing countries like Ghana have not been encouraging regardless of the importance of these services. This study aims to examine the factors that inhibit the virtualization of government to citizen e-government processes by assessing citizens’ intentions to resist or use government’s virtualized processes. Design/methodology/approach This study used a survey questionnaire to collect data from public school teachers who are users of the Government of Ghana’s e-pay slip system. Out of 500 questionnaires administered, only 423 useable responses were obtained. The data was analyzed with both inferential and descriptive statistics. Findings The results of this study showed that process virtualizability significantly predicts virtual process use, and it is associated with user resistance toward virtual process use. Practical implications The findings will help governments and managers to comprehend that certain processes are more acquiescent to virtualization than others. Originality/value This paper provides researchers with a contemporary perspective toward understanding the adoption and use of e-government services in sub-Saharan Africa through the lens of process virtualization theory.