According to a report by Kable (a leading provider of public sector research), U.K. central government information and communication technology (ICT) spend, which represents one of the largest in the world, will grow by 21% over the next 3 years reaching £3.2 billion by 2007/2008 and is expected to reach £4.2 in 2010/2011 (Kable, 2006). In contrast, U.K. local authorities are expected to deliver a total of £1.2 billion in accumulated efficiency savings by 2007/2008 directly as a result of such e-Government investments (IDABC, 2005). However, the parliamentary office of science and technology (POST) recently reported that the cost of cancelled or over-budget government ICT projects over the last 6 years is greater than £1.5 billion (POST, 2003). Clearly, questioning normative approaches to e-Government provision building and the appropriateness of existing toolsets. Therefore, there is much need as reflected by Irani et al. (2005) to explore e-Government capacity building such that value for the taxpayer is realised.
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