AbstractThe purpose of this study was to find out what measures were taken to manage human resources during the COVID-19 pandemic by the Ghana Revenue Authority in Ghana. This was necessary because, even though electronic human resource practices have been implemented in most public organizations in the country, it was uncertain whether or not these practices were vital in delivering public service during the peak of the pandemic at the regional level due to government restrictions implemented to curb the spread of the virus. The study used 78 employees of the Ghana Revenue Authority in the Bono Regional Office of the Ghana Revenue Authority. The study used inferential statistics by employing Pearson correlation and multiple regression techniques to test the effect of employee perceptions, electronic human resource management practices, and COVID-19 practices on electronic human resource adoption. The findings revealed that e-human resource practices had the strongest effect on e-human resource adoption with a beta value of 0.781 and a p value of 0.000, followed by employee perception with a beta value of 0.272 and a p value of 0.004. Significantly, the entire effect of the COVID-19 practices was statistically insignificant yet positive. Overall, the four regression models were significant (p < 0.01), with the fourth model indicating R2 to be 0.677 points. Based on the findings, the study recommends that the Ghana Revenue Authority focuses more on transformational human resource management strategies to increase employee adoption of electronic systems. Furthermore, it is suggested that the organization includes employees in new technologies that improve their performance. Our findings are significant because the outbreak of COVID-19 made scholars focus more on flextime, health and safety, and remote working practices. Little has been done to determine whether or not the new normal has impacted how electronic human resource practices have been implemented in public sector organizations compared to the private sector. So, this study stands out as one of the critical studies in electronic human resource management practices in sub-Saharan Africa. Graphical Abstract
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