R. N. Anthony, S. Arthur, J. Nazroo3-]-k, H. J. Barzilai-nahon, H. J. Schollnahon et al., Planning and control systems; a framework for analysisDesigning fieldwork strategies and materials Qualitative research practice : a guide for social science students and researchersComparing E-Government with E-Business ChallengesSimilarities and differences of e-Commerce and e- Government: Insights from a pilot studyPublic and private management: What's the difference?Public management information systems: Theory and prescriptionsPositioning In a New Dynamic E-Commerce Business ModelFocus groups, Internet Research (IR 8.0) Conference 40th Hawaii International Conference on System Sciences (HICSS40) 3rd International Conference on Wireless Communications, Networking and Mobile Computing Educational research : planning, conducting, and evaluating quantitative and qualitative research Qualitative research practice : a guide for social science students and researchers, pp.109-137, 1965.

L. S. Flak and S. Nordheim, Stakeholders, Contradictions and Salience: An Empirical Study of a Norwegian G2G Effort, Proceedings of the 39th Annual Hawaii International Conference on System Sciences (HICSS'06)
DOI : 10.1109/HICSS.2006.436

A. Giddens, The constitution of society : outline of the theory of structuration, 1984.

G. E. Gorman, P. Clayton, M. L. Rice-lively, and L. Gorman, Qualitative research for the information professional : a practical handbook, 1997.

T. L. Greenbaum, The handbook for focus group research, 1998.
DOI : 10.4135/9781412986151

T. L. Greenbaum, Moderating focus groups : a practical guide for group facilitation, 2000.
DOI : 10.4135/9781483328522

A. T. Ho, Reinventing local governments and the e-government initiative, Public Administration Review, vol.62, pp.434-444, 2002.

M. Janssen, G. Kuk, and R. W. Wagenaar, A survey of Web-based business models for e-government in the Netherlands, Government Information Quarterly, vol.25, issue.2, pp.202-220, 2008.
DOI : 10.1016/j.giq.2007.06.005

C. Kaylor, R. Deshazo, and D. Van-eck, Gauging e-government: A report on implementing services among American cities, Government Information Quarterly, vol.18, issue.4, pp.293-307, 2002.
DOI : 10.1016/S0740-624X(01)00089-2

C. H. Kaylor, E-government. The next wave of e-government: The challenges of data architecture, Bulletin of the American Society for Information Science and Technology, vol.16, issue.2, pp.18-22, 2005.
DOI : 10.1002/bult.1720310207

R. Klischewski and H. J. Scholl, Information quality as capstone in negotiating e-government integration, interoperation and information sharing, Electronic Government, an International Journal, vol.5, issue.2, pp.203-225, 2008.
DOI : 10.1504/EG.2008.016647

R. A. Krueger and M. A. Casey, Focus group., 2000.
DOI : 10.1037/10518-189

E. Madriz, Focus groups in feminist research, Handbook of qualitative research, pp.835-850, 2000.

L. Mohan and W. K. Holstein, EIS: It Can Work in the Public Sector, MIS Quarterly, vol.14, issue.4, pp.434-448, 1990.
DOI : 10.2307/249793

F. V. Morgeson and S. Mithas, Does E-Government Measure Up to E-Business? Comparing End User Perceptions of U.S. Federal Government and E-Business Web Sites, Public Administration Review, vol.64, issue.1, pp.740-752, 2009.
DOI : 10.1111/j.1540-6210.2009.02021.x

W. J. Orlikowski and D. Robey, Information Technology and the Structuring of Organizations, Information Systems Research, vol.2, issue.2, pp.143-169, 1991.
DOI : 10.1287/isre.2.2.143

R. Park, Measuring Factors That Influence the Success of E-government InitiativesHICSS '08) W a i k o l o a , B i g I s l a n d , H a w a i i : I E E E C o m p u t e r S o c i e t y C o n f e r e n c e Publishing Services, Proceedings of the 41st Annual Hawaii International Conference on System Sciences, pp.2181-2191, 2008.

M. Q. Patton, Qualitative research and evaluation methods, 2002.

J. L. Perry and H. G. Rainey, The public-private distinction in organization theory: A critique and research strategy, Academy of Management Review, vol.13, pp.182-201, 1988.

H. Rainey, R. Backoff, and C. Levine, Comparing Public and Private Organizations, Public Administration Review, vol.36, issue.2, pp.233-244, 1976.
DOI : 10.2307/975145
URL : http://citeseerx.ist.psu.edu/viewdoc/summary?doi=10.1.1.135.7682

J. Ritchie, J. Lewis, and E. Gillian, Designing and selecting samples," in Qualitative research practice : a guide for social science students and researchers, pp.77-108, 2003.

H. J. Scholl, Applying Stakeholder Theory to E-government, 1st IFIP Conference on E-Commerce, E-Business, and E-Government, 2001.
DOI : 10.1007/0-306-47009-8_54

H. J. Scholl, K. Barzilai-nahon, J. Ahn, O. H. Popova, and B. Re, E-Commerce and e-Government: How Do They Compare? What Can They Learn From Each Other?, Proceedings of the 42nd Annual Hawaii International Conference on System Sciences (HICSS '09) Waikoloa, pp.1411-1421, 2009.
DOI : 10.1145/1146598.1146746

B. C. Stahl, The Paradigm of E-Commerce in E-Government and E-Democracy, Electronic Government Strategies and Implementation, W. Huang, K. Siau, and K. K

M. Ward and S. Mitchell, A comparison of the strategic priorities of public and private sector information resource management executives, Government Information Quarterly, vol.21, issue.3, pp.284-304, 2004.
DOI : 10.1016/j.giq.2004.04.003