Catherine G Mkude
email: cmkude@uni-koblenz.de

Maria A Wimmer
email: wimmer@uni-koblenz.de

Strategic Framework for Designing E-Government in Developing Countries

Keywords: E-Government systems development, E-government design, Guidelines, Developing Countries, Public value

des établissements d'enseignement et de recherche français ou étrangers, des laboratoires publics ou privés.

Introduction

Governments around the world have been embarking on e-government initiatives for more than 10 years [START_REF] Basu | E-government and developing countries: an overview[END_REF] and thus building knowledge societies. The benefits and values of e-government have been recognized more and more among governments. Such benefits include enhanced quality of public services, transparency and accountability, cost-effective service provision and government operation, reduced corruption, citizen engagement in public matters, optimization of public policies for better outcomes and integrated government processes [START_REF] Alshawi | Information Technology for Development -e-Government Initiatives in the[END_REF][START_REF] Basu | E-government and developing countries: an overview[END_REF][START_REF] Belachew | E-government initiatives in Ethiopia[END_REF][START_REF] Ndou | E-government for developing countries: opportunities and challenges[END_REF][START_REF] Saebø | E-government in Tanzania: Current Status and Future Challenges[END_REF][START_REF] Schuppan | E-Government in developing countries: Experiences from sub-Saharan Africa[END_REF]]. E-government enhances good governance by enforcing good governance principles through implementation. The good governance principles put forward by the OECD are "legitimacy, rule of law, transparency, accountability, integrity, effectiveness, coherence, adaptability, participation and consultation" [START_REF]OECD: The Case for E-Government: Excerpts from the OECD Report "The E-Government Imperative[END_REF]. Many of these benefits have been highly realized in developed countries as compared to developing countries.

The UN survey of 2012 points out that the efforts for e-government implementation in developing countries such as South Africa, the United Arab Emirates (UAE), China, India, Seychelles and Tuvalu have been considerable since 2010. The survey also reveals that the efforts are insufficient compared to the high achievements in developed countries, and that the main challenges faced in developing countries are poor management and limited availability of resources [START_REF]E-Government for the People[END_REF]. Developing an egovernment system with numerous challenges and scarce resources requires careful planning [START_REF] Gichoya | Factors affecting the successful implementation of ICT projects in government[END_REF], especially when most of the funding for development of e-government systems in developing countries depends on donors [START_REF] Heeks | Information Systems and Developing Countries: Failure, Success and Local Improvisations[END_REF]. Therefore, the ultimate questions are the value-add generated by these systems and the sustainability of such initiatives in developing countries. Considerations in designing e-government systems under afore mentioned conditions require a comprehensive design framework, which still lacks in many guidelines proposed in the literature.

The objective of this paper is to propose a strategic framework for design of egovernment systems in developing countries. The framework is based on literature research and comparison of existing frameworks. It bases on two frameworks from the literature [34 and 26] and elaborates them further suggesting five aspects of strategic consideration: vision, policies/strategies, programs, projects and evaluation. Evaluation is crucial to understand generation of public value as well as achievement of vision and subsequent policies/strategies. Key aspects addressed and remainder of this paper are: identification and comparison of existing guidelines for design of egovernment systems (sections 2 and 3), challenges for designing e-government systems in developing countries (section 4), consolidation of discussed guidelines in a comprehensive strategic framework (section 5) and finally the lessons that can be learned, best practices and recommendations (section 6). The conclusions in section 7 revisit the objectives of the paper and provide an outlook on further research.

Reviewing existing guidelines for design of e-government systems in developed and developing countries

Many e-government initiatives across countries have been put in place as part of national strategies for economic and societal development. As countries embark further on initiating these strategies, the importance of research in implementing successful egovernment is more recognized [START_REF] Wimmer | The role of research in successful e-government implementation[END_REF]. Researchers and practitioners around the world have constructed multiple guidelines that countries can adapt in their initiatives. The guidelines for designing e-government systems are of different contexts. In light of understanding the importance of 'country-context' in developing e-government sys-tems guidelines [START_REF] Bhatnagar | E-Government: From Vision to Implementation -A Practical Guide With Case Studies[END_REF][START_REF] Heeks | Information Systems and Developing Countries: Failure, Success and Local Improvisations[END_REF][START_REF] Saebø | E-government in Tanzania: Current Status and Future Challenges[END_REF], some researchers have specified whether the guidelines are constructed in the context of developing countries.

To develop an understanding and consolidated view of different guidelines in the literature, we reviewed existing ones in the contexts of developed and developing countries. This approach enables a wider understanding of guidelines from both contexts and hence provides a richer base for the analysis of the study. The criteria for selection of guidelines were: they must be from the contexts of developed and developing countries respectively, they clearly describe the design of e-government systems, they must be implementation guidelines preferably implemented in case study, and developed in academic research or internationally recognisable organisations. The following nine guidelines were studied (of which six are in the context of developing countries)see also table 1 for a summary of their main activities proposed:

EGOV* is a framework for developing e-government systems at national level with the purpose of ensuring sustainability in developing countries. Along with the specified activities, the framework is developed with pillars of key actors namely the government, local stakeholders and external assistance and principles which are: national ownership, strong leadership, stakeholder engagement and balancing internal and external roles [START_REF] Dshusupova | Sustaining Electronic Governance Programs in Developing Countries[END_REF].

Clockwork suggests a framework consisting of five stages for implementing egovernment projects. The author proposes important aspects of consideration along with the framework: environmental complexity in implementing ICT, project prioritizing proportional to public value, employee capacity, and choice of technologies in respect with organizational processes, management and cost underestimation (Clockwork cited in [START_REF] Gichoya | Factors affecting the successful implementation of ICT projects in government[END_REF]).

Bhatnagar proposes nine guidelines for designing e-government systems at national level in developing countries. The author discusses that e-government implementation comes with diverse goals and objectives such as transparency, efficiency, anticorruption and effectiveness. Furthermore government reformation requires careful planning along availability of resources and country-context [START_REF] Bhatnagar | E-Government: From Vision to Implementation -A Practical Guide With Case Studies[END_REF].

Rabaiah and Vandijck propose a practice-based strategic framework for egovernment based on modules. The principles of module-based design of the framework are: flexibility, extensibilities and customisability. The framework is developed following a review of strategies in the literature from different countries [START_REF] Rabaiah | A Strategic Framework of e-Government: Generic and Best Practice[END_REF].

E-government transition model is a maturity model that explains step by step transition of government into an electronic government. The authors however argue that the model is not sufficient enough to be an operational model since there is no defined guideline for transformation, citizen engagement and development of web-enabled services [START_REF] Davison | From government to e-government: a transition model[END_REF].

UNESCO e-government action plan is a guideline for stakeholders in developing countries in initiating, developing and sustaining e-government initiatives. The stakeholders addressed in the guideline are parliamentarians, government executives and non-governmental organisations [START_REF]UNESCO: E-government toolkit for developing countries[END_REF].

Republic of Korea's implementation of the UNESCO action plan has resulted in a toolkit developed based on the country's experiences. The toolkit serves as a guide-line in helping developing countries to successfully implement e-government initiatives; and gain a comprehensive understanding of e-government [START_REF] Song | E-Government in Developing Countries: Lessons Learned from Republic of Korea. Communication and Information (CI)[END_REF].

E-government development framework in Singapore involves three implementation stages: initiation, infusion and customization [START_REF] Ke | Successful e-government in Singapore[END_REF]. The framework is based on edemocracy framework developed by Watson and Mundy [START_REF] Walser | Risk management in e-government from the perspective of IT governance[END_REF].

Mundy and Musa propose a framework for state level e-government in Nigeria. The framework emphasises policy formulation, implementation, and IT education and citizen sensitization through channels such as mobiles, cyber cafes, kiosks etc. [START_REF] Mundy | Towards a Framework for eGovernment Development in Nigeria[END_REF]. In the next section, we provide a comparison of these nine guidelines.

Table 1. A review of e-government guidelines along their main activities

Framework / guideline

Main activities as suggested in the Framework/Guideline EGOV* framework for developing countries [START_REF] Dshusupova | Sustaining Electronic Governance Programs in Developing Countries[END_REF] Examine e-government readiness Formulate e-government vision and strategy Develop e-government program Build human capacity Build institutional capacity Build research capacity Framework for e-government [START_REF] Gichoya | Factors affecting the successful implementation of ICT projects in government[END_REF] Examine e-government readiness Identify and prioritize themes Develop e-government program Apply to target groups and implement Guideline for designing country wide e-government strategy (for developing countries) [START_REF] Bhatnagar | E-Government: From Vision to Implementation -A Practical Guide With Case Studies[END_REF] Formulate a strategy and implementation plan Examine e-government readiness Determine implementation approach (bottom up vs. top down) Implement pilot projects Build institutional capacity ( public private partnership) Develop supporting frameworks (legal, economic) Formulate a reform strategy (incremental change vs. big bang) Evaluate projects Determine risk factors Strategic framework for e-government [START_REF] Rabaiah | A Strategic Framework of e-Government: Generic and Best Practice[END_REF] Formulate e-government vision Outline strategic objectives Determine the users Determine delivery models (G2G, G2C, G2B, G2E, G2N) Outline guiding principles (one-stop, packaged services etc.) Determine delivery channels (Web, in-person, phone etc.) Identify priority areas (service delivery, internal efficiency etc.) Outline major initiatives (government portal, taxation system etc.) Develop infrastructure Develop supporting frameworks (organization, legal, interoperability) Outline implementation guidelines (reusability, e-signature etc.) Government to e-government transition [START_REF] Davison | From government to e-government: a transition model[END_REF] Formulate e-government vision Implement initial e-government technologies Formulate an alignment plan of government and e-government strategies Align government and e-government strategies and systems Transform government processes and systems UNESCO e-government action plan (for developing countries) [START_REF]UNESCO: E-government toolkit for developing countries[END_REF] Formulate e-government vision Raise e-government awareness Build human capacity Build institutional capacity (establish an apex organization and partnership) Develop infrastructure Develop supporting frameworks (laws, policies) Prioritize and implement pilot projects Framework for Nigeria e-government development (for developing countries) [START_REF] Mundy | Towards a Framework for eGovernment Development in Nigeria[END_REF] Formulate e-government policy Publish information online with partial citizen participation Establish interaction among government, businesses and citizens via website with partial citizen participation Establish transaction of government services via website with partial citizen participation Set up e-government portal with partial citizen participation Establish full citizen participation at all government levels E-government Action Plan: lessons from republic of Korea (for developing countries) [

Comparison of existing guidelines

The comparison is performed using clustering analysis. Jain et al. define clustering as "exploratory data analysis technique" and "unsupervised classification of patterns into groups (clusters) based on their similarities" [START_REF] Jain | Data Clustering: A Review[END_REF]. The authors outline stages of clustering technique illustrated in Fig. 1 consisting of feature selection, similarity characterization and grouping to form clusters. Based on this clustering analysis model, the feature selection criteria for the activities of guidelines/frameworks were based on the output/purpose of activities. Furthermore for each activity in the guidelines, keywords such as vision, strategy, implementation plan, roadmap, evaluation etc. were analysed. Subsequently, identified keywords and activities with similar output/purpose were grouped into clusters as illustrated in Table 2. The first column of the table names the clusters of activities, followed by number of occurrences in guidelines and reference to the literature, in which the activities were mentioned. The last column of the table indicates the number of activities occurring in guidelines identified for developing countries. The comparison in Table 2 illustrates that clusters such as formulation of egovernment vision, formulation of e-government policy/strategy, examination of ereadiness, and implementation of e-government (programs, pilot projects, system, portals) are observed most among the guidelines (≥4). Other activities are observed only in one or two guidelines such as benchmarking practices from other countries, establishing political leadership, establishing citizen participation, determining risk factors, determining delivery models and/or channels, e-government integration and/or alignment, and e-government transformation. Another observation drawn from the comparison is the difference in scope of activities among the guidelines. Some guidelines are based on experiences from specific countries such as Republic of Korea [START_REF] Song | E-Government in Developing Countries: Lessons Learned from Republic of Korea. Communication and Information (CI)[END_REF], Singapore [START_REF] Ke | Successful e-government in Singapore[END_REF] and Nigeria [START_REF] Mundy | Towards a Framework for eGovernment Development in Nigeria[END_REF], others build on contexts of developing countries [START_REF] Bhatnagar | E-Government: From Vision to Implementation -A Practical Guide With Case Studies[END_REF][START_REF] Dshusupova | Sustaining Electronic Governance Programs in Developing Countries[END_REF][START_REF]UNESCO: E-government toolkit for developing countries[END_REF], and yet others have no specific context [START_REF] Davison | From government to e-government: a transition model[END_REF][START_REF] Gichoya | Factors affecting the successful implementation of ICT projects in government[END_REF][START_REF] Rabaiah | A Strategic Framework of e-Government: Generic and Best Practice[END_REF]. Activities such as formulation of e-government vision, formulation of e-government policy/strategy, examining e-readiness, implementation of egovernment (programs, pilot projects, system, portals), formulation of implementation plan, roadmap, approach, guidelines and/or principles span across all scopes of guidelines. Furthermore most guidelines do not provide clear relations among the different activities suggested, which may result in unclear objectives of activities and hence difficulties to measure and to ensure benefits and value-adds along the process. The findings further reveal a lack of comprehensive reference frameworks to guide countries in designing and managing e-government initiatives.

Before we present our framework, insights into the challenges for designing egovernment systems in developing countries are discussed in the next section.

Challenges for designing e-government systems in developing countries

Implementation of e-government systems signifies interrelations between the government and citizens (G2C), government and businesses (and non-profit organizations) (G2B, G2NPO), intergovernmental agencies and departments (G2G) and government and employees (G2E). Designing and sustaining e-government systems requires rigorous consideration of political, economic, technological, social, cultural and legal status of the country. Such prerequisites impose significant design challenges, which have to be faced by developing countries. Most developing countries suffer from emerging economies, high corruption, political instabilities, unclear legal structures and diverse social and cultural norms, which greatly contribute to the challenges of designing e-government systems. Table 3 sums up challenges and barriers in designing e-government systems in developing countries as documented in literature. Integration of backend processes [START_REF] Ebrahim | E-government adoption: architecture and barriers[END_REF][START_REF]E-Government for the People[END_REF] Awareness of opportunities [START_REF] Rashid | An Investigation into Critical Determinants of e-Government Implementation in the Context of a Developing Nation[END_REF][START_REF] Saebø | E-government in Tanzania: Current Status and Future Challenges[END_REF][START_REF]UNESCO: E-government toolkit for developing countries[END_REF] The challenges outlined above emphasize the necessity to vigilant planning and implementation of e-government system in developing countries. Furthermore, the challenges emphasize the need for evaluating e-government systems for measuring their benefits and public value-add towards sustainable economic and social developments and the knowledge society. The next section therefore proposes a comprehensive framework for e-government systems design, while accounting for the challenges in designing e-government systems in developing countries and introducing a step of evaluating public value-add and benefits of e-government initiatives.

Consolidating guidelines into a comprehensive strategic framework for designing e-government systems

In section 3, existing guidelines for designing e-government systems were compared using clustering analysis technique. Among other observations previously discussed, eight guidelines indicate vision and policy/strategy as entry points to embark on egovernment initiatives followed by implementation plans and execution where most activities in the guidelines involve different stages of executing the plans. However the relationship between the stages is unclear and, therefore, it remains difficult to evaluate and measure the value-add.

In this regard, we herewith compose a strategic framework emphasizing that public value-add is considered in e-government initiatives. The framework provides a clear entry point and a clear relationship among different activities involved in developing e-government systems, and in turn providing policy makers and e-government coordinators the ability to better measure the value-add and resulting benefits of initiatives.

The proposed framework embarks on previous literature: In their work to study the innovation of e-participation in the European regions, Scherer et al. outline a concept, which describes the relationship between strategies, programmes and projects. The authors describe a strategy as "a long term plan of action", which is implemented through programs bound by duration and budget. The programs are then implemented through projects [START_REF] Scherer | Studying eParticipation in Government Innovation Programmes: Lessons from a Survey[END_REF]. Wimmer outlines "e-government application layers" consisting of three dimensions: political and strategic, implementation and operation. The first dimension is comprised of formulating a vision and strategies, whereas the latter is supported by concepts such as Business Process Re-engineering (BPR) and New Public Management (NPM). Initiatives are then formulated, in which the strategies are assessed through allocated financial and operative resources. If agreed upon, then the initiatives are implemented in the next dimension through projects. The last dimension describes application of ICT in public administration. The results and experiences of the process are reviewed through feedback from the applications to the projects, initiatives, strategies and vision, hence, an iterative cycle with feedback on the success of ICT applications towards the stated vision and strategies [START_REF] Wimmer | A European Perspective Towards Online One-stop Government: The eGOV Project[END_REF].

On the basis of the guidelines outlined in sections 2 and 3, as well as of the models proposed in [START_REF] Scherer | Studying eParticipation in Government Innovation Programmes: Lessons from a Survey[END_REF] and [START_REF] Wimmer | A European Perspective Towards Online One-stop Government: The eGOV Project[END_REF], figure 2 presents the strategic framework for e-government design.

Fig. 2. Strategic framework for e-government systems design

The overall nature of the framework is iterative, because for each evaluated project, reflection is necessary to map the whole development process with the vision. The feedback between two neighbouring activities is introduced to ensure evaluation in each activity, and not only along the whole process cycle. The subsequent subsections outline each of the activities of the framework, which reflect the clusters of activities emerging from the analysis outlined in Table 2 and the challenges for designing egovernment systems in developing countries outlined in Table 3 above.

Vision

A vision is a long term view of where an organization wants to be and acts as an overall guiding principle in an organization hence bringing forth the importance of articulating vision statements before starting an endeavour. Vision statements provide the basis of achieving certain objectives. In e-government the statements define the state of government after a certain period of time. Each country has its own vision which reflects national priorities, the economic and political context of a country [START_REF] Song | E-Government in Developing Countries: Lessons Learned from Republic of Korea. Communication and Information (CI)[END_REF][START_REF]UNESCO: E-government toolkit for developing countries[END_REF]. Furthermore, formulation of vision statements should involve stakeholders such as governments, citizens and businesses [START_REF] Dshusupova | Sustaining Electronic Governance Programs in Developing Countries[END_REF][START_REF]UNESCO: E-government toolkit for developing countries[END_REF]. Vision statements should also include e-government goals and directions which are shared among stakeholders and all government levels [START_REF] Lam | Barriers to e-government integration[END_REF]. Formulating a vision statement is the first step through which the policies and strategies of e-government are derived. Many vision statements in this regard include phrases such as citizen centric, recognition as a leader in e-government implementation, responsive, innovative, easily accessible, transparent and consumer-based governments. Vision statements also provide a basis for governments to measure the value of implementing e-government systems through goals foreseen in the statements.

Policies/Strategies

Policies and strategies describe a set of commitments to implement actions in order to achieve the vision statements. They define detailed goals and objectives for imple-mentation which reflect the overall vision. Also defined here are the political, economic, social, cultural, technological and legal prerequisites necessary for implementation. Risks and risk management are also defined in policies and strategies. Application of ICT in public sectors poses several risks such as organizational, technological, skill, infrastructure, financial and legal risks [START_REF] Akomode | Risk Assessment & Success Factors for e-Government in a UK Establishment[END_REF][START_REF] Walser | Risk management in e-government from the perspective of IT governance[END_REF]. Therefore these should be addressed while setting policies and strategies. Other aspects for implementation such as change management, public-private partnership, organizational and business architectures are also defined in this stage. Nation-wide e-government policies and strategies are important so as to form an alignment of implementation from the national to local levels. The significance of such alignment is to ensure re-usability and interoperability among solutions, traceability, monitoring and evaluation of resources across all levels. Examples of policies and strategies are formulations of e-government agencies and units to coordinate nation-wide e-government initiatives, formulation of government portal and provision of electronic services and formulation of e-government framework.

Programs

E-government policies and strategies are implemented through a set of defined programs [START_REF] Scherer | Studying eParticipation in Government Innovation Programmes: Lessons from a Survey[END_REF][START_REF] Wimmer | A European Perspective Towards Online One-stop Government: The eGOV Project[END_REF]. Such programs must reflect the goals and objectives described in policies and strategies. A program stems implementation approaches adopted in projects in the next step. Acknowledging the wide scope of government transformation through ICT and limitation of resources, it is important to formulate a series of programs which oversee the implementation of projects. The first purpose is the ability to prioritize implementation of projects. Several egovernment projects working towards dependent objectives and goals in certain program provide the ability to prioritize them. The programs ensure that the projects are prioritized according to available financial and human resources, benefits and impact. The second purpose is careful planning of resources. Due to scarce resources available in developing countries, a series of programs ensures that for each program there is definitive amount of resources dedicated, and risks from one program can be transferred to subsequent programs. The third purpose is the high level of traceability among projects in programs. Management of programs becomes more viable as compared to scattered implementation projects working towards diverse objectives and goals. An example in this regard is a program that oversees the resources required for constructing e-government portal and coordination of services offered in the portal. The program determines financial and human resources, cost, and design of services in the portal such as designs according to life events.

Projects

In this step the programs are implemented in projects. Each project is implemented towards certain detailed objectives and goals reflected in a program [START_REF] Scherer | Studying eParticipation in Government Innovation Programmes: Lessons from a Survey[END_REF]. And such objectives must also reflect the overall national e-government vision. The most preferable implementation approach in projects is through pilot projects with considerable scope. The significance of this approach is to minimize risks, measure benefits of projects in early stages, assess the demand of initiative from stakeholders and learn lessons for future projects [START_REF] Bhatnagar | E-Government: From Vision to Implementation -A Practical Guide With Case Studies[END_REF][START_REF] Dada | The failure of e-government in developing countries: A literature review[END_REF][START_REF] Syamsuddin | Evaluation of e-government initiatives in developing countries: an ITPOSMO approach[END_REF][START_REF]UNESCO: E-government toolkit for developing countries[END_REF]. Adopting concepts and practices from Information Systems field, implementation of projects consists of activities such as requirements gathering and analysis, design approaches, development, implementation and monitoring and evaluation. Other activities relevant to e-government projects are also suggested in the literature such as global and local surveys on similar projects to obtain lessons and best practices, training of staff and research to gain state-of-the art solutions and implementation approaches [START_REF] Bhatnagar | E-Government: From Vision to Implementation -A Practical Guide With Case Studies[END_REF]. Examples of projects are the provision of electronic services such as birth registration, electronic allocation of land, computerization of departments and ministries.

Evaluation

In order to best measure the value-add, progress and if the results of the project concur to the overall vision, objectives and goals of policies and strategies as well as of programs, evaluation is an important aspect. The purpose of evaluation in this guideline is to provide the basis for measuring the value of e-government projects to the governments as providers of services; and citizens, businesses and non-governmental organizations as receivers of services. Evaluation of e-government projects is also significant to assess the status of development, perform SWOT analysis as a learning basis [START_REF] Kunstelj | Evaluating the progress of e-government development: A critical analysis[END_REF][START_REF] Syamsuddin | Evaluation of e-government initiatives in developing countries: an ITPOSMO approach[END_REF] and improve policy making for future implementation [START_REF] Lenk | Electronic Government: Where Are We Heading?[END_REF]. Furthermore evaluation provides the basis for more effective policies and strategies by assessing customers' needs and their expectations [START_REF]E-Government for the People[END_REF].

Several evaluation methods exist in the literature in which authors describe the indicators and factors for evaluation. Implementation of e-government initiatives from setting of vision statements to implementation in projects is country-specific, characterized by distinctive political, economic, social, cultural and technological status. Therefore the indicators for measuring the values and benefits of e-government initiatives should reflect the vision of e-government and the status of the country along the mentioned characteristics. Also supported by [START_REF] Alshawi | Information Technology for Development -e-Government Initiatives in the[END_REF], the authors propose an evaluation framework covering economic, social and technical aspects. The aspects are elaborated further into performance, accessibility, cost-saving, openness, trust and usefulness of e-government initiatives. Other indicators used in evaluation are such as back office and front office (supply and demand), and impact of e-government to government and its customers [START_REF] Kunstelj | Evaluating the progress of e-government development: A critical analysis[END_REF]. Syamsuddin proposes an evaluation framework for developing countries [START_REF] Syamsuddin | Evaluation of e-government initiatives in developing countries: an ITPOSMO approach[END_REF] based on the ITPOSMO model (Information, Technology, Processes, Objectives and values, Staffing and skills, Management systems and structures and other resources) developed by Heeks [START_REF] Heeks | Information Systems and Developing Countries: Failure, Success and Local Improvisations[END_REF]. Heeks uses the model to describe the gap existing between the status of the country implementing e-government and design of e-government initiatives in which he described the gap as highly contributing to the failure of most e-government initiatives in developing countries [START_REF] Heeks | Most e-Government-for-Development Projects Fail: How Can Risks be reduced? In: iGovernment working paper series[END_REF].

Lessons learnt and recommendations

The development of the strategic framework proposed in this paper relied on the comparison of nine guidelines found in literature. Along the study, several lessons and recommendations of best practices to design e-government systems emerged, which are summed up in this section.

The first recommendation is preliminary research on innovative solutions and best practices. The role of research for successful e-government is highly noted in the literature [START_REF] Dshusupova | Sustaining Electronic Governance Programs in Developing Countries[END_REF][START_REF] Wimmer | The role of research in successful e-government implementation[END_REF]. The e-government field has evolved tremendously in the past decade and the level of maturity is enormously different between developed and developing countries, and also among developing countries as the UN survey 2012 evidences [START_REF]E-Government for the People[END_REF]. Such gap provides an opportunity for countries to leverage and exchange knowledge on innovative solutions and practices.

Designing national e-government frameworks should consider political, economic, social, cultural and technological status of the country. Heeks reasons that most egovernment projects in developing countries fail due to the gap between the design of e-government systems and the reality [START_REF] Heeks | Information Systems and Developing Countries: Failure, Success and Local Improvisations[END_REF]. Many developing countries implement egovernment systems designs from developed countries without taking into consideration the differences in historical and cultural aspects, infrastructure, people, economic and government structures [START_REF] Chen | E-government strategies in developed and developing countries: An implementation framework and case study[END_REF].

In order to provide practical experiences and to facilitate successful e-government adoption in developing countries, governments should encourage more publications from their experiences illustrating frameworks, challenges, failures, risks and proposed remedies. Such collaboration will reduce failures, encourage application of innovative solutions among governments and enhance empirical learning.

Designing systems, which clearly reflect on users' needs, is also crucial for successful systems. It will ensure usability and successful adoption of the systems. Users' needs reflect factors such as design of e-services (such as life events designs), channels of services (offline and online), languages and prioritization of projects which contribute to significant values to societies.

Finally, the framework proposed in this paper is useful for e-government coordinators and policy makers in design of e-government. The framework recommends political, social, cultural, economic and technological prerequisites, and risks to be analysed at an early stage of designing e-government systems. Formulation of the vision and objectives of policies/strategies should reflect the status of the country along the mentioned prerequisites. This will enhance an early discovery of potential challenges; therefore development of proper remedies along programs, projects and evaluation are crucial. Furthermore, it will enable proper planning of resources as governments will be able to design and prioritize e-government initiatives based on available human and financial resources.

Conclusion

Developing countries have embarked in implementing e-government systems as developed countries. Faced with many challenges, designing valuable e-government initiatives require careful planning and management. Many guidelines for designing e-government systems are proposed in the literature, whereas some of the guidelines are developed in the context of developing countries and others not. However there is still lack of a comprehensive guideline that will enable developing countries to design e-government systems in very challengeable environments whilst generating value from the initiatives.

The paper also investigates challenges for designing e-government systems in developing countries to better understand issues documented in the literature based on practice and reviews. Developing countries are faced with many political, social, cultural, economic and technical challenges such as poor support of political leadership, ICT illiteracy, cultural resistance, limited financial resources and lack of infrastructure. On this basis, a strategic framework for e-government systems design in developing countries is suggested. The framework consists of five activities: vision, policies/strategies, programs, projects and evaluation. The vision determines the desired state of government after a certain period of time. The policies/strategies describe a set of political commitments with detailed goals and objectives that reflect the vision. The programs determine strategies and actions to be implemented in projects with a commitment of financial resources. The projects implement the goals described in the programs. The last activity is evaluation which enables governments to ensure that the projects generate desired values, measure the state of e-government and better plan for future policies/strategies.

The paper concludes with lessons learnt from the development process of the framework and recommendations for designing e-government systems in developing countries. To conclude, further research on reviewing existing guidelines and practical experiences of applying the framework is needed and is planned as next steps.

Fig. 1 .

 1 Fig. 1. Stages in clustering according to Jain et al[START_REF] Jain | Data Clustering: A Review[END_REF]

Table 2 .

 2 Comparison of guidelines for designing e-government systems

	Cluster

of activities No. of occurrences of activities and reference to frameworks / guidel. Of which f. developing countries

	Formulate of e-government vision	6 from [8, 9, 16, 23, 28,30]	4
	Formulate of e-government policy/ strategy	4 from [5, 9, 20, 23]	3
	Examine e-readiness	4 from [5, 9, 12, 28]	3
	Raise awareness	3 from [16, 28, 30]	3
	Benchmark practices from other countries	1 from [28]	1
	Formulate implementation plan, roadmap, approach,	5 from [5, 8, 16, 23, 28]	3
	guidelines and/or principles
	Implement e-government (programs, pilot projects,	9 from[5, 8, 9, 12, 16, 20,	6
	system, portals)	23, 28, 30]
	Develop infrastructure	3 from [16, 23, 30]	2
	Prioritize projects and/or themes	3 from [12, 23, 30]	1
	Build capacity (human, institutional, technical finan-	6 from [5, 9, 16, 23, 28,30]	5
	cial, research)
	Develop supporting frameworks and/or standards	3 from [5, 23, 30]	2
	(legal, economic, organization, interoperability)
	Establish political leadership	1 from [28]	1
	Establish citizen participation	1 from [20]	1
	Evaluate, monitor and/or maintain projects	3 from [5, 16, 28]	3
	Determine risk factors	1 from [5]	1
	Determine delivery models and/or channels	1 from [23]	-
	E-government integration and/or alignment	2 from [8, 16]	1
	E-government transformation	1 from [8]	-

Table 3 .

 3 Challenges for designing e-government systems in developing countries

	Challenge	Source (s)
	Political & organizational leadership	[4, 10, 11,21, 24, 27, 30]
	Formulation of strategy and policy	[4, 21, 24]
	Prioritization of initiatives	[25]
	Availability of financial resources	[10, 11, 25, 30]
	Public-private partnership	[4, 21]
	ICT literacy of public sector employees	[4, 10, 11, 21, 24, 25, 27, 30, 31]
	ICT literacy of end user	[2, 21, 25, 30]
	Formulation of legal framework	[4, 21, 24, 27]
	Formulation of security and privacy guidelines	[2, 10, 24]
	Cultural factors	[4, 10, 11,21, 27, 30]
	Infrastructure	[2, 4, 10, 11, 21, 24, 27, 31]


Vanessa Greger
email: vanessa.greger@fortiss.org

Petra Wolf
email: petra.wolf@fortiss.org

Helmut Krcmar
email: helmut.krcmar@fortiss.org

Performance Management of IT in Public Administrations: A Literature Review on Driving Forces, Barriers and Influencing Factors

Keywords: performance management of IT, public sector, barriers, driving forces, influencing factors

The increased importance of IT in the public sector results in a greater need to establish IT performance management mechanisms. Public administrations need to control IT related investments by using performance management in order to assess and reduce IT costs. However, public sector organizations are only slowly adopting performance management of IT. So far, the driving forces, barriers and influencing factors regarding performance management of IT in the public sector have not been analyzed. The aim of this paper is to identify, analyze and discuss these driving forces, barriers and influencing factors by conducting a literature review and to show how performance management of IT can be designed in the public sector in order to improve its acceptance.

Introduction

The relevance of information technology (IT) in the public sector has increased rapidly [START_REF] Ulschmid | IT-Strategien für die öffentliche Verwaltung: Mit Modernisierungskonzepten mehr Effizienz erreichen[END_REF]. Currently, many processes in public administrations are dependent on IT. Not only the reduction of IT costs, but also the effective use of IT has become more and more important. As IT is such an important resource, it needs to be managed and controlled. Until now, many public IT managers have no transparency over IT costs or the detailed IT usage, since basic performance management (PM) data, e.g. the number of IT projects, hardware or software licenses, are missing. Performance management of IT (IT PM) is an instrument which addresses this issue. It is defined for the public sector as "the regular collection and reporting of information about the efficiency, quality, and effectiveness of government programms" [START_REF] Nyhan | Comparative performance measurement[END_REF].

In the private sector, IT PM has been used as a decision-making instrument for a long time [START_REF] Johnson | The Search for Gain in Markets and Firms: A Review of the Historical Emergence of Management Accounting Systems[END_REF]. In contrast, public administrations are still facing big challenges concerning the implementation and use of IT PM concepts [START_REF] Lapsley | The NPM agenda: Back to the future[END_REF][START_REF] Lee | Preparing Performance Information in the Public Sector: An Australian Perspective[END_REF][START_REF] Van Dooren | What makes organisations measure? hypotheses on the causes and conditions for performance measurement[END_REF][START_REF] Pollanen | Performance measurement in municipalities: Empirical evidence in Canadian context[END_REF][START_REF] Rhodes | Current state of public sector performance management in seven selected countries[END_REF]. How IT PM can be implemented and used in public administrations is still an under-researched field [START_REF] Schwertsik | IT controlling in federal organizations[END_REF]. As a starting point for the improvement of the implementation and use of IT PM, driving forces and barriers as well as influencing factors need to be identified and analyzed. For this purpose, this contribution is guided by the following questions:

 Which driving forces, barriers and influencing factors regarding the implementation and use of IT PM can be identified?  Which consequences can be derived from these findings that can be used to design IT PM within public administrations in order to improve its acceptance for different stakeholder groups?

The remainder of this paper is structured as follows: First, the research methodology is described. Second, the findings of the literature review are presented. Third, these findings are discussed and a solution for designing IT PM in a way so that it can augment its acceptance is given. Finally, a conclusion is made and further research possibilities are presented.

Research Methodology

A literature review according to Webster and Watson [START_REF] Webster | Analyzing the Past to Prepare for the Future: Writing a Literature Review[END_REF] with focus on peerreviewed journals of the VHB list of 2011 and the WI journal list of 2008 as well as e-government specific conferences, like FTVI, HICSS and IFIP eGOV1 , was performed. Journals were classified as relevant if their journal name indicates that they deal with information management, performance management or issues of the public sector. Table 1 shows the three categories of search terms used in the literature review. The search terms of category one were combined with those of category two and/or category three by using and-as well as or-combinations. The number of references behind the particular driving force, barrier or influencing factor shows how often it has been found in literature (see Table 2, Table 3 and Table 4). 48 contributions describing driving forces, barriers or influencing factors concerning PM were identified. From these, 37 contributions are descriptions of case studies within public administrations in the U.S. [START_REF] Pollanen | Performance measurement in municipalities: Empirical evidence in Canadian context[END_REF], Australia [START_REF] Pollanen | Performance measurement in municipalities: Empirical evidence in Canadian context[END_REF], U.K. ( 6), New Zealand (3), Italy (3), Greece (2), Finland (1), Danmark (1), Sweden (1), Suisse (1), Netherlands (1), Canada (1), Russia [START_REF] Ulschmid | IT-Strategien für die öffentliche Verwaltung: Mit Modernisierungskonzepten mehr Effizienz erreichen[END_REF] and Germany (1) as well as a comparison of different countries of the European Union [START_REF] Ulschmid | IT-Strategien für die öffentliche Verwaltung: Mit Modernisierungskonzepten mehr Effizienz erreichen[END_REF]. Six contributions have an empirical research approach. Two have a change management view regarding PM. Three contributions are based on theories, like institutional theory or public choice theory.

After the analysis of the identified driving forces, barriers and influencing factors, the databases Emerald Management and Ebsco were searched using the search terms in order to strengthen the methodology. This search did not induce new findings regarding the prior search in the journals and conferences. Hence, we conclude that our search within these journals and conferences has been sufficient and general enough to derive our findings for the discussion and conclusion.

Findings

Driving forces and barriers

This section summarizes the driving forces and barriers identified in the literature review. We defined a driving force as a reason why IT PM is implemented and should be used within public administrations. The driving forces for the implementation and use of IT PM can be classified into driving forces which are related to the internal management and those which come from requirements from outside (Table 2).

Table 2. Driving forces regarding performance management of IT

Driving forces -internal management Driving forces -outside  "what gets measured gets done"

[11-14]  support for decision-making [15-26]  improvement of management [START_REF] De Bruijn | Performance measurement in the public sector: strategies to cope with the risks of performance measurement[END_REF][START_REF] Yang | Managerial Effectiveness of Government Performance Measurement: Testing a Middle-Range Model[END_REF][START_REF] Timoshenko | Exploring Russian central government accounting in its context[END_REF]]  budgetary control [START_REF] Timoshenko | Exploring Russian central government accounting in its context[END_REF][START_REF] Mandell | Performance measurement and management tools in North Carolina local government: revisited[END_REF]  improvement of efficiency [START_REF] Pina | Accrual Accounting in EU Local Governments: One Method, Several Approaches[END_REF][START_REF] Mandell | Performance measurement and management tools in North Carolina local government: revisited[END_REF][START_REF] Yetano | Managing Performance at Local Government Level: The Cases of the City of Brisbane and the City of Melbourne[END_REF][START_REF] Taylor | Strengthening the link between performance measurement and decision making[END_REF][START_REF] Taylor | Factors influencing the use of performance information for decision making in Australian state agencies[END_REF][START_REF] Ammons | Overcoming the inadequacies of performance measurement in local government: The case of libraries and leisure services[END_REF][START_REF] Nakamura | Performance Measurement in the Public Sector in England: Searching for the Golden Thread[END_REF][START_REF] Zeppou | The "STAIR" model: A comprehensive approach for managing and measuring government performance in the post-modern era[END_REF]]  improvement of effectivity [START_REF] Pina | Accrual Accounting in EU Local Governments: One Method, Several Approaches[END_REF][START_REF] Mandell | Performance measurement and management tools in North Carolina local government: revisited[END_REF][START_REF] Yetano | Managing Performance at Local Government Level: The Cases of the City of Brisbane and the City of Melbourne[END_REF][START_REF] Taylor | Strengthening the link between performance measurement and decision making[END_REF][START_REF] Ammons | Overcoming the inadequacies of performance measurement in local government: The case of libraries and leisure services[END_REF][START_REF] Nakamura | Performance Measurement in the Public Sector in England: Searching for the Golden Thread[END_REF][START_REF] Zeppou | The "STAIR" model: A comprehensive approach for managing and measuring government performance in the post-modern era[END_REF]]  motivation of employees [START_REF] Petrakaki | Performance Monitoring and Accountability through Technology: E-government in Greece[END_REF]  ability to identify trends [START_REF] Ammons | Overcoming the inadequacies of performance measurement in local government: The case of libraries and leisure services[END_REF]  creation of transparency [START_REF] Petrakaki | Performance Monitoring and Accountability through Technology: E-government in Greece[END_REF][START_REF] De Bruijn | Performance measurement in the public sector: strategies to cope with the risks of performance measurement[END_REF][START_REF] Petrakaki | Narrowing down accountability through performance monitoring technology: E-Government in Greece[END_REF][START_REF] Pina | Accrual Accounting in EU Local Governments: One Method, Several Approaches[END_REF][START_REF] Mandell | Performance measurement and management tools in North Carolina local government: revisited[END_REF][START_REF] Padovani | Municipal performance measurement and management in practice: Which factors matter?[END_REF][START_REF] Rantanen | Performance measurement systems in the Finnish public sector[END_REF][START_REF] Yetano | Managing Performance at Local Government Level: The Cases of the City of Brisbane and the City of Melbourne[END_REF]]  fulfillment of laws, regulations or standards [START_REF] Petrakaki | Narrowing down accountability through performance monitoring technology: E-Government in Greece[END_REF][START_REF] Hoque | Measuring and reporting public sector outputs/outcomes: Exploratory evidence from Australia[END_REF][START_REF] Lapsley | The diffusion of management accounting innovations in the public sector: a research agenda[END_REF][START_REF] Marcuccio | Patterns of voluntary extended performance reporting in Italian local authorities[END_REF][START_REF] Modell | A process (re)turn? Path dependencies, insitutions and performance management in Swedish central government[END_REF]]  pressure/requirements from outside [START_REF] Poister | Performance Measurement in Municipal Government: Assessing the State of the Practice[END_REF][START_REF] Yang | Managerial Effectiveness of Government Performance Measurement: Testing a Middle-Range Model[END_REF][START_REF] Taylor | Strengthening the link between performance measurement and decision making[END_REF][START_REF] Nakamura | Performance Measurement in the Public Sector in England: Searching for the Golden Thread[END_REF][START_REF] Lapsley | The diffusion of management accounting innovations in the public sector: a research agenda[END_REF][START_REF] Kopczynski | Comparative Performance Measurement: Insights and Lessons Learned from a Consortium Effort[END_REF][START_REF] Kloot | Strategic performance management: A balanced approach to performance management issues in local government[END_REF][START_REF] Kloot | Performance measurement and accountability in Victorian local government[END_REF]]  improvement of accountability [7, 12, 16, 19, 21, 24-28, 37, 38]  improvement of quality of services [START_REF] Petrakaki | Performance Monitoring and Accountability through Technology: E-government in Greece[END_REF][START_REF] Padovani | Municipal performance measurement and management in practice: Which factors matter?[END_REF][START_REF] Wisniewski | Performance measurement for stakeholders: The case of Scottish local authorities[END_REF][START_REF] Zeppou | The "STAIR" model: A comprehensive approach for managing and measuring government performance in the post-modern era[END_REF] These driving forces face several barriers which hamper and complicate the successful implementation and use of IT PM. The barriers have been analyzed if they affect the implementation, the use or both (Table 3). The barriers regarding only the use of IT PM can be assigned to the domains difficulties with the use of information, difficulties with key performance indicators (KPIs) as well as personnel resources and skills. The barriers concerning both the implementation and use of IT PM deal with strategic questions, stakeholder concerns and organizational or political factors. [START_REF] Bellamy | Introduction: Exploiting IT in public administration: towards the information polity[END_REF][START_REF] Irani | Evaluating egovernment: learning from the experiences of two UK local authorities[END_REF]  no clear objectives [START_REF] Yetano | Managing Performance at Local Government Level: The Cases of the City of Brisbane and the City of Melbourne[END_REF][START_REF] Nakamura | Performance Measurement in the Public Sector in England: Searching for the Golden Thread[END_REF][START_REF] Irani | Evaluating egovernment: learning from the experiences of two UK local authorities[END_REF]  definition of performance for public services difficult [START_REF] Pollanen | Performance measurement in municipalities: Empirical evidence in Canadian context[END_REF]  no presentation of the benefits of performance management [START_REF] Padovani | Municipal performance measurement and management in practice: Which factors matter?[END_REF][START_REF] Irani | Evaluating egovernment: learning from the experiences of two UK local authorities[END_REF][START_REF] Harun | Institutionalization of accrual accounting in the Indonesian public sector[END_REF]  autonomy of departments [START_REF] Irani | Evaluating egovernment: learning from the experiences of two UK local authorities[END_REF]  more bureaucratic effort [START_REF] De Bruijn | Performance measurement in the public sector: strategies to cope with the risks of performance measurement[END_REF][START_REF] Rantanen | Performance measurement systems in the Finnish public sector[END_REF]  political determining factors (e.g. political election cycles) [START_REF] Padovani | Municipal performance measurement and management in practice: Which factors matter?[END_REF][START_REF] Lynch | Public sector performance measurement[END_REF][START_REF] Pilcher | Financial Reporting and Local Government Reform: a (Mis)Match? In[END_REF]

Influencing factors

Influencing factors are determining factors which influence the successful implementation and use of IT PM. They can become either a driver or a barrier. The influencing factors identified for the implementation as well as the use of IT PM concepts are classified into general, internal and external influencing factors (Table 4). Some of these influencing factors can also be found at the driving forces, e.g. rules and regulations or external requirements. Influencing factors like missing resources, lack of presentation of benefits or missing skills of employees lead to barriers which complicate the implementation and the use of IT PM. All these influencing factorsexcept for the political level -can be found in the private sector [START_REF] Kuhlmann | Evaluating Administrative Modernization in German Local Governments: Success or Failure of the "New Steering Model[END_REF]. [START_REF] Yang | Managerial Effectiveness of Government Performance Measurement: Testing a Middle-Range Model[END_REF][START_REF] De Lancer Julnes | Promoting the Utilization of Performance Measures in Public Organizations: An Empirical Study of Factors Affecting Adoption and Implementation[END_REF]  (internal) stakeholders [START_REF] Yang | Managerial Effectiveness of Government Performance Measurement: Testing a Middle-Range Model[END_REF][START_REF] De Lancer Julnes | Promoting the Utilization of Performance Measures in Public Organizations: An Empirical Study of Factors Affecting Adoption and Implementation[END_REF]  presentation of benefits to the stakeholders [START_REF] Taylor | Factors influencing the use of performance information for decision making in Australian state agencies[END_REF][START_REF] Lapsley | The diffusion of management accounting innovations in the public sector: a research agenda[END_REF]]  access to information and performance management data [START_REF] De Lancer Julnes | Promoting the Utilization of Performance Measures in Public Organizations: An Empirical Study of Factors Affecting Adoption and Implementation[END_REF]  external requirements [START_REF] Yetano | Managing Performance at Local Government Level: The Cases of the City of Brisbane and the City of Melbourne[END_REF][START_REF] De Lancer Julnes | Promoting the Utilization of Performance Measures in Public Organizations: An Empirical Study of Factors Affecting Adoption and Implementation[END_REF]  (external) stakeholders [START_REF] Yang | Managerial Effectiveness of Government Performance Measurement: Testing a Middle-Range Model[END_REF][START_REF] De Lancer Julnes | Promoting the Utilization of Performance Measures in Public Organizations: An Empirical Study of Factors Affecting Adoption and Implementation[END_REF]  laws, rules and regulations [START_REF] Hoque | Measuring and reporting public sector outputs/outcomes: Exploratory evidence from Australia[END_REF][START_REF] Yetano | Managing Performance at Local Government Level: The Cases of the City of Brisbane and the City of Melbourne[END_REF][START_REF] Lapsley | The diffusion of management accounting innovations in the public sector: a research agenda[END_REF][START_REF] Marcuccio | Patterns of voluntary extended performance reporting in Italian local authorities[END_REF][START_REF] Modell | A process (re)turn? Path dependencies, insitutions and performance management in Swedish central government[END_REF][START_REF] Lynch | Public sector performance measurement[END_REF] General influencing factors  culture of an organization [START_REF] Pina | Accrual Accounting in EU Local Governments: One Method, Several Approaches[END_REF]  availability of a cultural change [START_REF] Taylor | Factors influencing the use of performance information for decision making in Australian state agencies[END_REF]  size of an organization [START_REF] Marcuccio | Patterns of voluntary extended performance reporting in Italian local authorities[END_REF]  organizational form [START_REF] Schwertsik | IT controlling in federal organizations[END_REF]  performance of an organization [START_REF] Marcuccio | Patterns of voluntary extended performance reporting in Italian local authorities[END_REF]  political environment [START_REF] Padovani | Municipal performance measurement and management in practice: Which factors matter?[END_REF][START_REF] Yetano | Managing Performance at Local Government Level: The Cases of the City of Brisbane and the City of Melbourne[END_REF][START_REF] Kuhlmann | Evaluating Administrative Modernization in German Local Governments: Success or Failure of the "New Steering Model[END_REF]

Discussion

Fig. 1 summarizes the identified driving forces, barriers and influencing factors concerning the implementation and use of IT PM. In general, the findings show that the influencing factors are derived from the driving forces and barriersexcept for the internal influencing factor technical support. However, this influencing factor can also be found in a private sector context. Hence, we recognized that these influencing factors identified in public management literature have a huge analogy to those of the private sector. Further, missing influencing factors lead to barriers, whereas the availability of an influencing factor can be seen as driving forces for the implementation and use of IT PM.

Fig. 1. Influencing factors, driving forces and barriers regarding IT performance management

We found that IT PM is mostly implemented in order to support decision-making [START_REF] Melkers | Models of Performance-Measurement use in Local Governments: Understanding Budgeting, Communication, and Lasting Effects[END_REF][START_REF] Poister | Performance Measurement in Municipal Government: Assessing the State of the Practice[END_REF][START_REF] Yang | Managerial Effectiveness of Government Performance Measurement: Testing a Middle-Range Model[END_REF][START_REF] Timoshenko | Exploring Russian central government accounting in its context[END_REF][START_REF] Cavalluzzo | Implementing performance measurement innovations: evidence from government[END_REF][START_REF] Pina | Accrual Accounting in EU Local Governments: One Method, Several Approaches[END_REF][START_REF] Hoque | Measuring and reporting public sector outputs/outcomes: Exploratory evidence from Australia[END_REF][START_REF] Mandell | Performance measurement and management tools in North Carolina local government: revisited[END_REF][START_REF] Padovani | Municipal performance measurement and management in practice: Which factors matter?[END_REF][START_REF] Rantanen | Performance measurement systems in the Finnish public sector[END_REF][START_REF] Wisniewski | Performance measurement for stakeholders: The case of Scottish local authorities[END_REF][START_REF] Yetano | Managing Performance at Local Government Level: The Cases of the City of Brisbane and the City of Melbourne[END_REF], to create transparency [START_REF] Petrakaki | Performance Monitoring and Accountability through Technology: E-government in Greece[END_REF][START_REF] De Bruijn | Performance measurement in the public sector: strategies to cope with the risks of performance measurement[END_REF][START_REF] Petrakaki | Narrowing down accountability through performance monitoring technology: E-Government in Greece[END_REF][START_REF] Pina | Accrual Accounting in EU Local Governments: One Method, Several Approaches[END_REF][START_REF] Mandell | Performance measurement and management tools in North Carolina local government: revisited[END_REF][START_REF] Padovani | Municipal performance measurement and management in practice: Which factors matter?[END_REF][START_REF] Rantanen | Performance measurement systems in the Finnish public sector[END_REF][START_REF] Yetano | Managing Performance at Local Government Level: The Cases of the City of Brisbane and the City of Melbourne[END_REF] as well as to improve accountability [7, 12, 16, 19, 21, 24-28, 37, 38], effectivity [START_REF] Pina | Accrual Accounting in EU Local Governments: One Method, Several Approaches[END_REF][START_REF] Mandell | Performance measurement and management tools in North Carolina local government: revisited[END_REF][START_REF] Yetano | Managing Performance at Local Government Level: The Cases of the City of Brisbane and the City of Melbourne[END_REF][START_REF] Taylor | Strengthening the link between performance measurement and decision making[END_REF][START_REF] Ammons | Overcoming the inadequacies of performance measurement in local government: The case of libraries and leisure services[END_REF][START_REF] Nakamura | Performance Measurement in the Public Sector in England: Searching for the Golden Thread[END_REF][START_REF] Zeppou | The "STAIR" model: A comprehensive approach for managing and measuring government performance in the post-modern era[END_REF] and efficiency [START_REF] Pina | Accrual Accounting in EU Local Governments: One Method, Several Approaches[END_REF][START_REF] Mandell | Performance measurement and management tools in North Carolina local government: revisited[END_REF][START_REF] Yetano | Managing Performance at Local Government Level: The Cases of the City of Brisbane and the City of Melbourne[END_REF][START_REF] Taylor | Strengthening the link between performance measurement and decision making[END_REF][START_REF] Taylor | Factors influencing the use of performance information for decision making in Australian state agencies[END_REF][START_REF] Ammons | Overcoming the inadequacies of performance measurement in local government: The case of libraries and leisure services[END_REF][START_REF] Nakamura | Performance Measurement in the Public Sector in England: Searching for the Golden Thread[END_REF][START_REF] Zeppou | The "STAIR" model: A comprehensive approach for managing and measuring government performance in the post-modern era[END_REF]. It should contribute to make public administrations more managerial and to make the IT usage more transparent and homogenous. All driving forces categorized into internal management can be found in the private sector as well. Thus, one would expect that IT PM could be implemented and used in the public sector in a similar way as in the private sector.

In contrast to the private sector, public administrations do not have shareholders as external stakeholders, but politicians and citizens who want to know more about the performance of their administrations. As a consequence, the driving forces caused from outside mostly support a justification towards these external stakeholders concerning the effective use of IT. Most countries where PM is already implemented in public administrations have laws, standards or regulations backing the implementation of PM [START_REF] Petrakaki | Narrowing down accountability through performance monitoring technology: E-Government in Greece[END_REF][START_REF] Hoque | Measuring and reporting public sector outputs/outcomes: Exploratory evidence from Australia[END_REF][START_REF] Lapsley | The diffusion of management accounting innovations in the public sector: a research agenda[END_REF][START_REF] Marcuccio | Patterns of voluntary extended performance reporting in Italian local authorities[END_REF][START_REF] Modell | A process (re)turn? Path dependencies, insitutions and performance management in Swedish central government[END_REF]. However, it turns out that realizing these advantages is complex and difficult in a public sector context, as these driving forces face many different barriers.

The barriers concerning only the implementation can be seen as challenges which arise during any change. Change in public sector organizations is difficult to realize, since public administrations have a structure which needs to be stable and continuous [START_REF] Bannister | Dismantling the silos: extracting new value from IT investments in public administration[END_REF][START_REF] Ostroff | Change Management in Government[END_REF]. The two most important barriers which could be found during the literature review are lack of an effective use of information and missing stakeholder involvement. We recognized that these two barriers affect many other barriers regarding the use of IT PM: The KPIs often do not meet the requirements of the stakeholders, since there is no stakeholder involvement during the implementation process. Hence, they need to be changed and adapted to the stakeholders' requirements. Further, as the KPIs do not consider the requirements, they do not have any informative value for public IT decision-makers. As a consequence, the information which can be derived from the KPIs is not used by them, i.e. no control impulses are derived from IT PM and there is no strategic IT PM [START_REF] Pollanen | Performance measurement in municipalities: Empirical evidence in Canadian context[END_REF][START_REF] Melkers | Models of Performance-Measurement use in Local Governments: Understanding Budgeting, Communication, and Lasting Effects[END_REF][START_REF] Poister | Performance Measurement in Municipal Government: Assessing the State of the Practice[END_REF][START_REF] Wisniewski | Performance measurement for stakeholders: The case of Scottish local authorities[END_REF][START_REF] Taylor | Strengthening the link between performance measurement and decision making[END_REF][START_REF] Nakamura | Performance Measurement in the Public Sector in England: Searching for the Golden Thread[END_REF][START_REF] Ospina | Performance evaluation, public management improvement and democratic accountability[END_REF][START_REF] De Lancer Julnes | Promoting the Utilization of Performance Measures in Public Organizations: An Empirical Study of Factors Affecting Adoption and Implementation[END_REF][START_REF] Fryer | Performance management in the public sector[END_REF]. As public IT managers do not know the benefits which PM can have for them, they do not see any additional value, but only a greater bureaucratic effort. Hence, they provide only few resources for collecting, analyzing and interpreting PM data and they do not improve the skills of their employees regarding PM. In turn, this results in collecting and reporting data of low informative value. To break this cycle, it is necessary to find a way how and when the benefits of IT PM need to be presented to the IT managers.

In the private sector, the maximization of profit is mostly the major organizational objective, which is pursued by the whole company. In public administrations, not profit maximization, but promoting the public welfare can be seen as the major objective of all governmental departments [START_REF] Estevez | Landscaping Government Chief Information Officer Education[END_REF]. Further common objectives from a cross-departmental view are the reduction of IT costs, cost effectiveness or quality intensification. However, there are many different stakeholders in the public sectorlike IT managers of departments or IT managers of a central common IT unit -with different interests and objectives due to their regional departmental view, as each department has its own objectives derived from the departmental function [START_REF] Mimba | Public sector performance measurement in developing countries: A literature review and a research agenda[END_REF][START_REF] Kloot | Performance measurement and accountability in an Australian fire service[END_REF]. Thus, the cross-departmental objectives only play a minor role for departmental IT managers. The different requirements of the various stakeholders result in a great number of different objectives so that an overall, major objective can only be defined with great difficulties in public administrations. Consequently, the IT usage can hardly be controlled using one overall, cross-departmental IT PM concept. This fact makes it necessary to design IT PM in such a way so that it considers both the crossdepartmental and the individual, departmental requirements [START_REF] Schwertsik | IT controlling in federal organizations[END_REF]. Thus, IT PM of private sector organizations cannot simply be transferred to public administrations without adaptation.

As these barriers heavily influence the successful implementation of IT PM concepts, one needs to find a way to diminish or avoid these barriers. During the literature review, we found that laws, regulations or standards can help to implement IT PM by pressure from outside [START_REF] Petrakaki | Narrowing down accountability through performance monitoring technology: E-Government in Greece[END_REF][START_REF] Hoque | Measuring and reporting public sector outputs/outcomes: Exploratory evidence from Australia[END_REF][START_REF] Lapsley | The diffusion of management accounting innovations in the public sector: a research agenda[END_REF][START_REF] Marcuccio | Patterns of voluntary extended performance reporting in Italian local authorities[END_REF][START_REF] Modell | A process (re)turn? Path dependencies, insitutions and performance management in Swedish central government[END_REF]. In many countries where PM is already implemented there are legal requirements to report and informmostly externalstakeholders [START_REF] Halachmi | Citizen participation and performance measurement: operationalizing democracy through better accountability[END_REF][START_REF] Lynch | Public sector performance measurement[END_REF][START_REF] Lye | The evolution of accruals-based Crown (government) financial statements in New Zealand[END_REF]. However, these legal requirements do not guarantee that KPIs are not manipulated or collected without accuracy and that PM information is used effectively. According to Padovani, Yetano and Orelli [START_REF] Padovani | Municipal performance measurement and management in practice: Which factors matter?[END_REF] external pressure and requirements do not contribute to the successful implementation and use of PM. As the barriers which were identified during the literature review cannot be diminished by legal requirements or pressure from outside, we follow the conclusion of Padovani, Yetano and Orelli [START_REF] Padovani | Municipal performance measurement and management in practice: Which factors matter?[END_REF].

One way to guarantee the effective and stable use of IT PM without external pressure is to design PM in a way that it meets the requirements of different stakeholders.

Stakeholders of public administrations can be internal, like IT managers, policy makers or employees, and external, like citizens, politicians, other public organizations or media. Internal stakeholders mostly use PM information for decisionmaking and internal management. In contrast, external stakeholders use this information to control accountability and the achievement of objectives [START_REF] Hoque | Measuring and reporting public sector outputs/outcomes: Exploratory evidence from Australia[END_REF][START_REF] Ostroff | Change Management in Government[END_REF][START_REF] Mimba | Public sector performance measurement in developing countries: A literature review and a research agenda[END_REF].

As all these stakeholders have different objectives and requirements regarding IT PM, these stakeholders and their requirements need to be analyzed and one needs to find a way on how the benefits regarding IT PM can be presented to the different internal and external stakeholders. Therefore, benefits management could help solving this issue [START_REF] Harun | Institutionalization of accrual accounting in the Indonesian public sector[END_REF]. Benefits management describes the process of organizing and managing so that the benefits of the use of IT PM can be realized. The aim of benefits management is to pursue the benefits both during the implementation and the use of an investment or in this case IT PM [START_REF] Schwabe | IT-Benefits-Management in the Swiss Financial Sector[END_REF]. Until now, almost no research is done concerning benefits managementlinked with IT PMin public administrations [START_REF] Harun | Institutionalization of accrual accounting in the Indonesian public sector[END_REF].

Conclusion

This contribution summarizes the findings of a literature review on driving forces, barriers and influencing factors concerning the implementation and use of IT PM in public administrations. There is a great number of driving forces, like creation of transpareny [START_REF] Petrakaki | Performance Monitoring and Accountability through Technology: E-government in Greece[END_REF][START_REF] De Bruijn | Performance measurement in the public sector: strategies to cope with the risks of performance measurement[END_REF][START_REF] Petrakaki | Narrowing down accountability through performance monitoring technology: E-Government in Greece[END_REF][START_REF] Pina | Accrual Accounting in EU Local Governments: One Method, Several Approaches[END_REF][START_REF] Mandell | Performance measurement and management tools in North Carolina local government: revisited[END_REF][START_REF] Padovani | Municipal performance measurement and management in practice: Which factors matter?[END_REF][START_REF] Rantanen | Performance measurement systems in the Finnish public sector[END_REF][START_REF] Yetano | Managing Performance at Local Government Level: The Cases of the City of Brisbane and the City of Melbourne[END_REF] or improvement of decision-making [START_REF] Melkers | Models of Performance-Measurement use in Local Governments: Understanding Budgeting, Communication, and Lasting Effects[END_REF][START_REF] Poister | Performance Measurement in Municipal Government: Assessing the State of the Practice[END_REF][START_REF] Yang | Managerial Effectiveness of Government Performance Measurement: Testing a Middle-Range Model[END_REF][START_REF] Timoshenko | Exploring Russian central government accounting in its context[END_REF][START_REF] Cavalluzzo | Implementing performance measurement innovations: evidence from government[END_REF][START_REF] Pina | Accrual Accounting in EU Local Governments: One Method, Several Approaches[END_REF][START_REF] Hoque | Measuring and reporting public sector outputs/outcomes: Exploratory evidence from Australia[END_REF][START_REF] Mandell | Performance measurement and management tools in North Carolina local government: revisited[END_REF][START_REF] Padovani | Municipal performance measurement and management in practice: Which factors matter?[END_REF][START_REF] Rantanen | Performance measurement systems in the Finnish public sector[END_REF][START_REF] Wisniewski | Performance measurement for stakeholders: The case of Scottish local authorities[END_REF][START_REF] Yetano | Managing Performance at Local Government Level: The Cases of the City of Brisbane and the City of Melbourne[END_REF]. These driving forces face a huge number of barriers regarding the implementation and use of IT PM concepts. The barriers can be categorized into barriers affecting only the implementation, barriers concerning the use of information, barriers with KPIs as well as bariers due to personnel resources and skills. There are also barriers which affect both the implementation and use, like barriers due to strategic questions, stakeholder concerns and organizational or political factors. Some barriers are a consequence to the non-fulfillment of influencing factors. During the literature review, a huge amount of influencing factors could be identified, which range from internal to external influencing factors (Fig. 1). Further, we found that the most important issue which affects PM is the fact that there are many different stakeholders with different objectives and requirements regarding the control of IT. Thus, IT PM needs to be designed in such a way that it considers the cross-departmental as well as departmental requirements. Benefits management can be one way to identify the stakeholders, analyze their different requirements and prepare mechanisms how these requirements can be communicated to and realized by internal and external stakeholders.

This paper contributes to the under-researched field of IT PM in public administrations. Further research needs to be done concerning the implementation process of IT PM. Mechanisms which support the stable use of IT PM in the public sector need to be found, too. Moreover, benefits for different stakeholders by using IT PM as decision-making instrument need to be identified by conducting case studies or empirical research. The existing case studies need to be analyzed in more depth so that recommendations can be given on how IT PM needs to be designed in a public sector context. Further, it needs to be analyzed if an overall IT PM which covers all governmental departments is possible or sensible as each department has its own professional focus. This fact also affects the use of IT, e.g. the need for special information systems. This heterogeneity in the IT landscape an overall IT PM more challenging.

Table 1 .

 1 Search terms for the literature review

	Category 1	Category 2	Category 3
	 performance	 IT	 government
	measurement	 information system	 public sector
	 cost benefit analysis	(IS)	 public administration
	 evaluation		 e-government
	 management		 new public manage-
	accounting		ment
	 controlling
	Altogether, 583 papers were found with these search terms. From these, 197 papers
	dealt with the topic of PM. These PM papers were read and searched for descriptions
	or enumerations of driving forces, barriers and influencing factors. The identified

Table 3 .

 3 Barriers regarding performance management of IT

	Barriers for implementation	Barriers for use
	 resistance at top management [7,	 information not used efficiently [7,
	39]	15, 16, 25, 27, 30, 41-43]
	 no stakeholder involvement [40]	 KPIs without informative value [7,
		12, 25, 27, 38, 44]
		 manipulation of KPIs [45]
		 changing KPIs [30, 46]
		 no skills of employees in collec-
		ting, analyzing and interpreting
		KPIs [7, 44, 47]
		 no resources available for collec-
		ting, analyzing and interpreting
		KPIs [7, 39, 43]
		 no access to performance manage-
		ment information so that it cannot
		be used for decision-making [28,
		45]
	Barriers for both implementation and use
	 different requirements of stakeholders regarding performance management
	[48]
	 no IT awareness at top management

Table 4 .

 4 Influencing factors concerning performance management of IT

	Internal influencing factors	External influencing factors
	 availability of resources (time,
	cost, employees) [15, 17, 27, 42,
	55, 56]
	 acceptance at management [15,
	17, 19, 23, 24, 28, 55, 57, 58]
	 acceptance at politics [17, 27, 33,
	55]
	 availability of objectives from
	which KPIs can be derived [17,
	21, 24, 42, 55, 58]
	 technical support for collecting,
	analyzing and interpreting perfor-
	mance management data [24, 27,
	28, 55]
	 skills of employees regarding the
	collection, analysis and interpre-
	tation of performance manage-
	ment data [19, 33]
	 internal requirements

FTVI: Fachtagung Verwaltungsinformatik, HICSS: Hawaii International Conference on System Sciences, IFIP eGOV: International Federation for Information Processing Electronic Government