“…Most of the studies have a single source of data. These data sources include the UN's global e-government report (Lee, Chang, & Berry, 2011), National Association of Procurement Officers (Moon, 2005), American state websites (Yun & Opheim, 2010), and the tax e-filing system (Wang & Doong, 2010). In addition, one article used multi-source data (Azad, Faraj, Goh, & Feghali, 2010).…”