“…Few projects speak to both stakeholders and citizens: researchers more commonly seek the perspective of either government employees (Clarke & Margetts, 2014;Mergel, 2014;Shackleton, Fisher, & Dawson, 2004) or citizens (e.g., Daou, Karuranga, Thiam, Mellouli, & Poulin, 2012;Kumar, Ureel, King, & Wallace, 2013). In a case study of the Singapore tax authority, Tan, Pan, and Lim (2005) identified stakeholders and their interests , but only spoke to government employees, relying on work from the early 1990s to provide taxpayer perspectives, thus leaving a gap in the literature for the exploration of the concerns of both stakeholders and citizens in an increasingly digitally mediated society.…”