The ghost cannot enter the sphere from the ethereal plane.
Here is the full spell text for the 4th-level spell Otiluke's Resilient SphereOtiluke's resilient sphere (emphasis mine):
A sphere of shimmering force encloses a creature or object of Large size or smaller within range. An unwilling creature must make a Dexterity saving throw. On a failed save, the creature is enclosed for the duration.
Nothing—not physical objects, energy, or other spell effects—can pass through the barrier, in or out, though a creature in the sphere can breathe there. The sphere is immune to all damage, and a creature or object inside can’t be damaged by attacks or effects originating from outside, nor can a creature inside the sphere damage anything outside it.
TheThe sphere is weightless and just large enough to contain the creature or object inside. An enclosed creature can use its action to push against the sphere’s walls and thus roll the sphere at up to half the creature’s speed. Similarly, the globe can be picked up and moved by other creatures.
AA disintegrate spell targeting the globe destroys it without harming anything inside it.
- PHB 264
As noted, this spell lacks the distinction made in other spells such as the 5th-level Wall of Forcewall of force and 7th-level Forcecageforcecage, in that it does not specify that it extends into the Ethereal Plane. However, the Dungeon Master's Guide states in its section on the Border EtherealEthereal* (emphasisDMG page 48, emphasis mine):
A traveler on the Ethereal Plane is invisible and utterly silent to someone on the overlapped plane, and solid objects on the overlapped plane don’t hamper the movement of a creature in the Border Ethereal. The exceptions are certain magical effects (including anything made of magical force) and living beings.
- DMG 48
This would indicate that although not explicitly stated, as an effect made of magical force, the barrier does extend into the Border Ethereal. Because the barrier exists on the Ethereal Plane and does not allow anything to pass through, the ghost is not able to access the inside of the sphere through through the Ethereal Planethe ghost is not able to access the inside of the sphere through the Ethereal Plane.
*It may be worth noting that this verbiage is only present in the DMG, and does not appear in the PHB/Basic Rules section on the Border Ethereal.