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Abstract It is undeniable that the introduction of e‐government has had a significant impact on developing countries, like Malaysia. This paper seeks to explore empirically the implementation of Malaysian e‐government since the initiation of the policy in 1996. Therefore, identifying the characteristic challenges that the Malaysian government faces, which impede the progress of e‐government is the overarching concern of this study. To gain experience from a developed country, South Korea will be a benchmark for this study. By using the Design‐Reality Gap model introduced by Heeks, this study will be conducted to identify and compare issues pertaining to implementation of e‐government in Malaysia, a developing country and South Korea, a developed country. The findings revealed six key factors that are vital in e‐government implementation. At the end of this study, these factors will be encapsulated in a conceptual model for e‐government implementation model.
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