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A Methodology Framework for Calculating the Cost of e-Government Services

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E-Government: Towards Electronic Democracy (TCGOV 2005)

Part of the book series: Lecture Notes in Computer Science ((LNAI,volume 3416))

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Abstract

This paper proposes a structured framework for calculating the cost of e-Government services, based on the complementary application of the IDEF0 modelling tool and the Activity-Based Costing technique. The motivation for this research effort was derived by the need to use an alternative method for the annual cost calculation of the TAXISnet e-Government services, since the relevant report published from the Greek Ministry of Finance in 2003 was based on traditional accounting approaches. The first step of the proposed methodology is the IDEF0-supported identification of the activities corresponding to the e-Government services and their initial classification as value-added or non value-added. Data collection follows, concerning cost elements and their activities using Activity-Based Costing. The paper concludes with a discussion concerning the added value of the proposed methodology framework and further research.

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Author information

Authors and Affiliations

  1. IÉSEG School of Management, Catholic University of Lille, 59800, Lille, France

    Elias A. Hadzilias

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  1. Elias A. Hadzilias
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Editor information

Editors and Affiliations

  1. Department of Computer Science, Free University of Bozen-Bolzano, Dominikanerplatz-3, I-39100, Bozen, Italy

    Michael Böhlen

  2. Free University of Bozen-Bolzano, Italy

    Johann Gamper

  3. Institute of Statistics and Economics, University of Basel, Petersplatz 1, 4003, Basel, Switzerland

    Wolfgang Polasek

  4. Institute for IS Research, University of Koblenz-Landau, Universitätsstr. 1, 56070, Koblenz, Germany

    Maria A. Wimmer

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© 2005 Springer-Verlag Berlin Heidelberg

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Hadzilias, E.A. (2005). A Methodology Framework for Calculating the Cost of e-Government Services. In: Böhlen, M., Gamper, J., Polasek, W., Wimmer, M.A. (eds) E-Government: Towards Electronic Democracy. TCGOV 2005. Lecture Notes in Computer Science(), vol 3416. Springer, Berlin, Heidelberg. https://doi.org/10.1007/978-3-540-32257-3_23

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  • DOI: https://doi.org/10.1007/978-3-540-32257-3_23

  • Publisher Name: Springer, Berlin, Heidelberg

  • Print ISBN: 978-3-540-25016-6

  • Online ISBN: 978-3-540-32257-3

  • eBook Packages: Computer ScienceComputer Science (R0)

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