“…E-government services have been studied from a wide variety of perspectives, for example, as intention to use [6] and perceived risks [38,7] of e-government services, quality of e-government services [34], information systems (IS) procurement in the public sector [27,28,26], benefits management and realization perspectives [41,29,10,14], as well as, performance measurement and value for money assessment of egovernment [24,30,12,45]. More broadly in the IS literature several approaches have been proposed for value assessment of IS, such as financial [32,43,13], economic [16,13] and strategic approaches [16,43,13].…”