Improved interoperability between public and private organizations is of key significance to make digital government newest triumphant. Digital Government interoperability, information sharing protocol and security are measured the key issue for achieving a refined stage of digital government. Flawless interoperability is essential to share the information between diverse and merely dispersed o...

The advancement of various computer technologies has led to the migration of traditional governance to e-governance that enables the citizens to access the government services through Internet. Although, Information and Communication Technologies (ICT) act as backbone for e-governance in helping the government meet its citizens’ needs through efficient service delivery, e-governance lacks the c...

A regulating agency in a government, i.e. regulator, must co-align its information systems (IS) planning strategy with executing agencies, i.e. executors, for better e-government performance. Using an established strategic co-alignment model, we analyze the mutual participating strategies between regulator and executors and examine the outcomes and performance associated with that coalignment c...

introduction: this research investigated the factors affecting implementation of activity based costing (abc) in operational budgeting of government agencies in isfahan province. methods: being an applied, cross-sectional and descriptive research, this study made use of a questionnaire for gathering data. governmental agencies that used provincial budget in isfahan province in 1388 comprised th...

In this paper we consider the application of a naïve Bayes model for the evaluation of fraud risk connected with government agencies. This model applies probabilistic classifiers to support a generic risk assessment model, allowing for more efficient and effective use of resources for fraud detection in government transactions, and assisting audit agencies in transitioning from reactive to proa...

In the United States, e-government is a complex mix of federal, state, and local governments; technologies; service paradigms; and policies. There is no single approach to e-government, with a range of e-government applications and set of e-government technologies in effect. Agencies and levels of government have different mandates and approaches regarding e-government, leaving users on their o...

In this paper we consider the application of a naïve Bayes model for the evaluation of fraud risk connected with government agencies. This model applies probabilistic classifiers to support a generic risk assessment model, allowing for more efficient and effective use of resources for fraud detection in government transactions, and assisting audit agencies in transitioning from reactive to proa...