A. Almeida and L. Roque, Simpler, Better, Faster, Cheaper, Contextual: Requirements Analysis for a Methodological Approach to Interaction Systems Development, Proceedings of the 8th European Conference on Information Systems, 2000.

D. N. Ammons, A Proper Mentality for Benchmarking, Public Administration Review, vol.59, issue.2, p.105, 1999.
DOI : 10.2307/977630

F. Bannister, The curse of the benchmark: an assessment of the validity and value of e-government comparisons, International Review of Administrative Sciences, vol.9, issue.3, pp.171-188, 2007.
DOI : 10.1787/9789264101197-en

A. J. Bruder and E. M. Gray, Public-Sector Benchmarking: A Practical Approach, Public Management, p.9, 1994.

. Capgemini, Method Paper 2010 Preparing the 9th Benchmark Measurement, 2010.

. Capgemini, The User Challenge Benchmarking -The Supply of Online Public Services, 2007.

C. Codagnone and U. T. Arne, Benchmarking eGovernment: Tools, Theory, and Practice, European Journal of ePractice, pp.1-15, 2008.

R. Dattakumar and R. Jagadeesh, A review of literature on benchmarking, Benchmarking: An International Journal, vol.10, issue.3, pp.176-209, 2003.
DOI : 10.1108/14635779510099220

J. J. Dorsch and M. M. Yasin, A Framework for Benchmarking in the Public Sector Future Research, Benchmarking: An International Journal, vol.11, issue.2, pp.91-106, 1998.

J. R. Edwards, Construct Validation in Organizational Behavior Research In: Organizational Behavior: The State of the Science, pp.327-371, 2003.

Y. Engeström, The Future of Activity Theory: A Rough Draft In: Learning and Expanding with Activity Theory, 2009.

R. Heeks, iGovernment eGovernment: Improving the National and International Measurement, Evaluation and Comparison of eGovernment, 2006.

R. Heeks, e-Government as a Carrier of Context, Journal of Public Policy, vol.25, issue.1, pp.51-74, 2005.
DOI : 10.1017/S0143814X05000206

J. Jansen, S. De-vries, and P. Van-schaik, The Contextual Benchmark Method: Benchmarking e-Government services, Government Information Quarterly, vol.27, issue.3, pp.213-219, 2010.
DOI : 10.1016/j.giq.2010.02.003

M. Janssen, Measuring and Benchmarking the Back-end of E-Government: A Participative Self-assessment Approach, IFIP EGOV, vol.6228, pp.156-167, 2010.
DOI : 10.1007/978-3-642-14799-9_14
URL : https://hal.archives-ouvertes.fr/hal-01056589

A. Kouzmin, E. Löffler, H. Klages, and N. Korac-kakabadse, Benchmarking and performance measurement in public sectors, International Journal of Public Sector Management, vol.12, issue.2, pp.121-144, 1999.
DOI : 10.2307/3110395

P. Kyrö, Revising the concept and forms of benchmarking, Benchmarking: An International Journal, vol.10, issue.3, pp.210-225, 2003.
DOI : 10.1108/14635770010326212

J. J. Mcgonagle and D. Fleming, Option in Benchmarking, In: The Journal of Quality and Participation, 1998.

C. P. Middendorp, On the conceptualization of theoretical constructs, Quality & Quantity, vol.35, issue.2, 1991.
DOI : 10.1007/BF00167530

B. Muller, F. Ahlemann, and K. Roeder, Understanding the Success of Strategic IT / IS Benchmarking: Results from a Multiple-Case Study, 18th European Conference on Information Systems, 2010.

B. A. Nardi, Action Models, and Distributed Cognition, Context and Consciousness, pp.35-52, 1995.
URL : https://hal.archives-ouvertes.fr/hal-00696251

A. Ojo, T. Janowski, and E. Estevez, Determining Progress towards e-Government: What Are the Core Indicators?, 5th European Conference on e-Government, pp.313-322, 2005.

O. Leary and D. E. , Enterprise ontologies: Review and an activity theory approach, International Journal of Accounting Information Systems, vol.11, issue.4, pp.336-352, 2010.
DOI : 10.1016/j.accinf.2010.09.006

M. Paasi, Collective benchmarking of policies: an instrument for policy learning in adaptive research and innovation policy, Science and Public Policy, vol.32, issue.1, pp.17-27, 2005.
DOI : 10.3152/147154305781779669

F. Salem, Benchmarking the e???government bulldozer: beyond measuring the tread marks, Measuring Business Excellence, vol.11, issue.4, pp.9-22, 2008.
DOI : 10.1108/14635770210428992

A. Schellong, EU e-Government Benchmarking 2010 EU e-Government Benchmarking - General Remarks on the Future of Benchmarking Digital Government in the EU, 2009.

M. P. Sharfman and J. W. Dean, Conceptualizing and Measuring the Organizational Environment: A Multidimensional Approach, Journal of Management, vol.22, issue.4, pp.681-700, 1991.
DOI : 10.2307/2092843

M. M. Yasin, The theory and practice of benchmarking: then and now, Benchmarking: An International Journal, vol.9, issue.3, pp.217-243, 2002.
DOI : 10.1080/0954412997848