“…To the best of our knowledge, the theoretical models for existing IT-value research such as the production function model , Dewan and Min, 1997 or the resourcebased view (RBV) (e.g., Sambamurthy et al, 2003, Wade andHulland, 2004) do not take into consideration idiosyncratic characteristics and peculiarities of the public-sector organizations. Such characteristics that distinguish governments from business firms include the absence of profit-seeking motive and competitive environments, plurality and trade-off in values (Molina and Spicer, 2004, Nabatchi, 2011, Cordella and Bonina, 2012, political or bureaucratic nature of public organizations (Cordella, 2007, Yildiz, 2007, and diversity in stakeholders who influence public administration and demand accountability of public officials (Newcomer and Caudle, 1991). Theoretical models and empirical studies in IS incorporate these factors.…”