“…From another perspective, the early stage of eG implementation mostly concentrated in developed countries like Canada (Roy et al, 2015), parts of Europe (Graafland-Essers and Ettedgui, 2003), Turkey (Ozkan and Kanat, 2011), Netherlands (Horst et al, 2007), Singapore (Chan et al, 2008;Teo et al, 2009), the UK (Beynon-Davies and Williams, 2003;Hamilton et al, 2011), Taiwan (Hung et al, 2006;Chu et al, 2004) and the USA (Lee et al, 2003;Yun and Opheim, 2010). Similarly, developing countries, such as Malaysia, Indonesia, India and Bangladesh, also realised the importance of eG (Lean et al, 2009;Kumar and Best, 2006;Rokhman, 2011).…”