This study examined the influence of universities’ intangible resources on the effective implementation of e-learning in selected Ugandan public universities during and beyond the COVID-19 pandemic period. Based on the Resource-Based Theory (RBT), universities’ intangible resources for the implementation of e-learning were conceptualised as technology know-how, learning culture, organisational structure, and relationships with stakeholders. This cross-sectional study involved a sample of 312 academic staff from two public universities in Uganda’s capital, Kampala. Data analysis involved calculating means and developing structural equation models (SEM). The results indicated that technology know-how and learning culture had a significant positive influence on the effective implementation of e-learning. Nonetheless, organisational structure and relationships with stakeholders had a positive but statistically insignificant influence on the effective implementation of e-learning. The study concluded that technology know-how and learning culture are essential for e-learning implementation. In addition, weak organisational structures and poor relationships with stakeholders inhibit the implementation of e-learning.Therefore, it was recommended that universities enhance the technology know-how of staff and students and promote a strong learning culture to enhance the effective implementation of e-learning. Furthermore, university managers should strengthen organisational structures and relationships with stakeholders to support sustainable e-learning.