“…1 Reduces procurement cost Hiller and Belanger (2001), Neef (2001), de Boer et al (2002, Davila et al (2003), Moon (2003), Panayiotou et al (2004), Gansler et al (2003), Croom and Brandon-Jones (2005), Barbieri and Zanoni (2005), Vaidya et al (2006), Gil-Garcia (2006), Zaharah (2007) and Maniam et al (2007) 2 Electronic transactions offer improved efficiency for both the supplier and government (procurement office). Henriksen and Mahnke (2005), Callender and Schapper (2003) and Callender and Matthews (2002) 3 Increases accountability and transparency Jones (2002) and Henriksen and Mahnke (2005) 4 Improves G2B collaborative relationships Dyer (2000) and Tang et al (2001) 5 Improves the internal service and purchasing function Stanley and Wisner (2001) and Croom and Brandon-Jones (2005) 6 Efficiency gains and price reductions de Boer et al (2002) and Panayiotou et al (2004) 7 Increases customer satisfaction Thai and Grimm (2000) Although the benefits of adopting e-procurement systems are immense, literature indicates that the adoption of e-procurement technologies is still at the infant stage for many developing countries, including Malaysia (Maniam, 2005(Maniam, , 2006. Many organisations, either B2B or G2B, are still taking the attitude of 'waiting and seeing' other suppliers and organisations getting involved.…”