A detailed study of the structural, morphological, optical, and electrical properties of the spin-coated Ga-doped ZnO (GZO) films in which these properties are altered by varying the spin acceleration time (t (acc)) was undertaken. The results showed that, by varying t (acc), there is no significant variation in crystal size, and band gap energy of the films, while some physical parameters such as strain , surface roughness (RMS), and porosity (P) are remarkably varied. By increasing t (acc) from 0 to 8 s, , RMS, and P, were increased by 230, 83, and 49%, respectively. Electrical data were presented to demonstrate unambiguously that the variation in the films resistivity (rho) is closely connected to the change in these parameters. To explain these findings, a simple formula was proposed in the investigated range of t (acc), which demonstrated that rho is more related to and P, and then to RMS.