The conversations around institutions and universities globally today revolve around the teaching-learning process and its virtualizability. However, whether stakeholders can seamlessly virtualize this process is an understudied area. We investigated the factors causing students’ resistance to e-learning systems. We integrated student resistance with enablers of technology adoption to analyze their cumulative impact on students' intentions to adopt e-learning systems. We developed two research models: one using Process Virtualization Theory (PVT) and the second integrating PVT with the Unified Theory of Acceptance and Use of Technology (UTAUT2). We validated these models by administering a standardized instrument to students (n=516) enrolled in various courses across different universities in the National Capital Region of India. Our findings show that process characteristics such as perceived sensory, relationship, and synchronization requirements significantly determine student resistance to e-learning systems. Students' resistance was negatively associated with their intentions to adopt e-learning systems and user resistance significantly mediated the relationship between the enablers of technology adoption and intention to use. This research presents a model to enhance e-learning in universities, promoting quality education and advancing sustainable development goals (SDG) 4.