مروری سیستماتیک بر رویکردهای سرمایه‌گذاری در امنیت اطلاعات

Abu-Musa, A. (2009). Exploring the importance and implementation of COBIT processes in Saudi organizations: an empirical study. Information Management Computer Security, 17(2), 73–95.

Abu-Musa, A. A. (2007). Exploring information technology governance (ITG) in developing countries: an empirical study. The International journal of digital accounting research, V(07).

AL-Naimat, M. Abdullah, M. Ahmad, M. (2013).The Critical Success Factors for E-Government Implementation in Jordan. Proceedings of the 4th International Conference on Computing and Informatics, ICOCI 2013 28-30 August, 2013 Sarawak, Malaysia, University Utara Malaysia.

Alreemy, Z., Chang, V., Walters, R., & Wills, G. (2016). Critical success factors (CSFs) for information technology governance (ITG). International Journal of Information Management, 36(6), 907-916.

Al-Shboul, M. Rababah, O.  Al-Shboul, M.  Ghnemat, R. Al-Saqqa, S.(2014). Challenges and Factors Affecting the Implementation of E-Government in Jordan. Journal of Software Engineering and Applications, 2014, 7, 1111-1127.

Altameem, T. Zairi, M. Alshawi, S. (2006). Critical Success Factors of E-Government: A Proposed Model for E-Government Implementation. 2006 Innovations in Information Technology.

Alzahrani, L. Al-Karaghouli, W. Weerakkody, V. (2017). Analyzing the critical factors influencing trust in e-government adoption from citizens’ perspective: A systematic review and a conceptual framework. International Business Review, 26.164–175.

Bouzon, M., Govindan, K., Rodriguez, C. M. T., & Campos, L. M. (2016). Identification and analysis of reverse logistics barriers using fuzzy Delphi method and AHP. Resources, Conservation and Recycling.

Chang, V., Walters, R. J., & Wills, G. (2013). The development that leads to the Cloud Computing Business Framework. International Journal of Information Management, 33(3), 524-538.

Elkadi, E. (2013) Success and failure factors for e-government projects: A case from Egypt. Egyptian Informatics Journal. 14, 165–173.

Gheorghe, M. (2011). Risk management in IT governance framework. Economia. Seria Management, 14(2), 545-552.

Gilbert, D., Balestrini, P., and Littleboy, D. (2004). Barriers and benefits in the adoption of e-government. The International Journal of Public Sector Management, 17 (4/5), 286–301.

Gil-García, J. R., & Pardo, T. A. (2005). E-government success factors: Mapping practical tools to theoretical foundations. Government information quarterly, 22(2), 187-216.

Grembergen, W.V. (2004). Strategies for information technology governance. Idea Group Inc (IGI), Business & Economics.

Hardy, G. (2009). ITGI Enables ISO/IEC 38500: 2008 Adoption. ISACA Journal, 3, 1-2.

Haseley, S., & Brucker, J. (2012). Assessing IT Governance: Considerations for Internal Audit. Journal of the Association of Heathcare Internal Auditors, 31(2), 54-58

Hsu, Y. L., Lee, C. H., & Kreng, V. B. (2010). The application of Fuzzy Delphi
Method and Fuzzy AHP in lubricant regenerative technology selection. Expert
Systems with Applications, 37(1), 419-425.

Hsu, Y. L., Lee, C. H., & Kreng, V. B. (2010). The application of Fuzzy Delphi
Method and Fuzzy AHP in lubricant regenerative technology selection. Expert
Systems with Applications, 37(1), 419-425.

Juiz, C., Guerrero, C., & Lera, I. (2014). Implementing good governance principles for the public sector in information technology governance frameworks. Open Journal of Accounting, 2014.

Kannan, D., de Sousa Jabbour, A. B. L., & Jabbour, C. J. C. (2014). Selecting green suppliers based on GSCM practices: Using fuzzy TOPSIS applied to a Brazilian electronics company. European Journal of Operational Research, 233(2), 432-447.

Khther, R. A., & Othman, M. (2013). COBIT framework as a guideline of effective IT governance in higher education: a review. International Journal of Information Technology Convergence and Services, 3(1), 21.

Lallmahomed, M, Lallmahomed, N, M. Lallmahomed, G. (2017). Factors influencing the adoption of e-Government services in Mauritius. Telematics and Informatics 34.57–72.

Lam, W. (2005). Barriers to e-government integration. Journal of Enterprise Information Management, 18 (5/6), 511-530.

Lee, C. H., Lee, J. H., Park, J. S., & Jeong, K. Y. (2008, January). A study of the causal relationship between IT governance inhibitors and its success in Korea enterprises. In Hawaii International Conference on System Sciences, Proceedings of the 41st Annual (pp. 433-433). IEEE.

Lee, J., Lee, C., & Jeong, K. Y. (2008). Governance Inhibitors in IT Strategy and Management: An empirical study of Korean enterprises. Global Economic Review, 37(1), 1-22.

Lorences, P. P., & Ávila, L. F. G. (2013). The evaluation and improvement of IT governance. JISTEM-Journal of Information Systems and Technology Management, 10(2), 219-234.

Nfuka, E. N., & Rusu, L. (2011). The effect of critical success factors on IT governance performance. Industrial Management & Data Systems, 111(9), 1418-1448.

Nograsek, J. (2011). Change Management as a Critical Success Factor in e-Government Implementation. Business Systems Research. Vol.2, No.2, 1-56.

Pollard, C., & Cater-Steel, A. (2009). Justifications, strategies, and critical success factors in successful ITIL implementations in U.S. and Australian companies: an exploratory study. Information Systems Management, 26(2), 164–175.

Rezaei, Jafar. Best-worst multi-criteria decision-making method. Omega, 53 (2015): 49-57.

Ritchi, H. Wahyudi, I. Susanto, A.(2015).Research Program on Key Success Factors of e-Government and Their Impact on Accounting Information Quality. Procedia- Social and Behavioral Sciences, 211. 673-680.

Sahibudin, S., Sharifi, M., & Ayat, M. (2008, May). Combining ITIL, COBIT and ISO/IEC 27002 in order to design a comprehensive IT framework in organizations. In Modeling & Simulation, 2008. AICMS 08. Second Asia International Conference on (pp. 749-753). IEEE.

Spafford, G. (2003). The benefits of standard IT governance frameworks. IT management.

Stefanovic, D. Marjanovic, U. Delic M, Culibrk, D. Lalic, B. (2016). Assessing the success of e-government systems: An employee perspective. Information & Management,53.717–726.

Symons, C. (2005). IT governance framework. Reproduction, 1–17.

Tung, L.L., and Rieck, O. (2005). Adoption of electronic government services among business organizations in Singapore. Journal of Strategic Information Systems, 14(4), 417–440.

Wilkin, C. L., & Riddett, J. L. (2008, January). Issues for IT governance in a large not-for-profit organization: A case study. In e-Technologies, 2008 International MCETECH Conference on (pp. 193-202). IEEE.

Abu-Musa, A. (2009). Exploring the importance and implementation of COBIT processes in Saudi organizations: an empirical study. Information Management Computer Security, 17(2), 73–95.

Abu-Musa, A. A. (2007). Exploring information technology governance (ITG) in developing countries: an empirical study. The International journal of digital accounting research, V(07).

AL-Naimat, M. Abdullah, M. Ahmad, M. (2013).The Critical Success Factors for E-Government Implementation in Jordan. Proceedings of the 4th International Conference on Computing and Informatics, ICOCI 2013 28-30 August, 2013 Sarawak, Malaysia, University Utara Malaysia.

Alreemy, Z., Chang, V., Walters, R., & Wills, G. (2016). Critical success factors (CSFs) for information technology governance (ITG). International Journal of Information Management, 36(6), 907-916.

Al-Shboul, M. Rababah, O.  Al-Shboul, M.  Ghnemat, R. Al-Saqqa, S.(2014). Challenges and Factors Affecting the Implementation of E-Government in Jordan. Journal of Software Engineering and Applications, 2014, 7, 1111-1127.

Altameem, T. Zairi, M. Alshawi, S. (2006). Critical Success Factors of E-Government: A Proposed Model for E-Government Implementation. 2006 Innovations in Information Technology.

Alzahrani, L. Al-Karaghouli, W. Weerakkody, V. (2017). Analyzing the critical factors influencing trust in e-government adoption from citizens’ perspective: A systematic review and a conceptual framework. International Business Review, 26.164–175.

Bouzon, M., Govindan, K., Rodriguez, C. M. T., & Campos, L. M. (2016). Identification and analysis of reverse logistics barriers using fuzzy Delphi method and AHP. Resources, Conservation and Recycling.

Chang, V., Walters, R. J., & Wills, G. (2013). The development that leads to the Cloud Computing Business Framework. International Journal of Information Management, 33(3), 524-538.

Elkadi, E. (2013) Success and failure factors for e-government projects: A case from Egypt. Egyptian Informatics Journal. 14, 165–173.

Gheorghe, M. (2011). Risk management in IT governance framework. Economia. Seria Management, 14(2), 545-552.

Gilbert, D., Balestrini, P., and Littleboy, D. (2004). Barriers and benefits in the adoption of e-government. The International Journal of Public Sector Management, 17 (4/5), 286–301.

Gil-García, J. R., & Pardo, T. A. (2005). E-government success factors: Mapping practical tools to theoretical foundations. Government information quarterly, 22(2), 187-216.

Grembergen, W.V. (2004). Strategies for information technology governance. Idea Group Inc (IGI), Business & Economics.

Hardy, G. (2009). ITGI Enables ISO/IEC 38500: 2008 Adoption. ISACA Journal, 3, 1-2.

Haseley, S., & Brucker, J. (2012). Assessing IT Governance: Considerations for Internal Audit. Journal of the Association of Heathcare Internal Auditors, 31(2), 54-58

Hsu, Y. L., Lee, C. H., & Kreng, V. B. (2010). The application of Fuzzy Delphi
Method and Fuzzy AHP in lubricant regenerative technology selection. Expert
Systems with Applications, 37(1), 419-425.

Hsu, Y. L., Lee, C. H., & Kreng, V. B. (2010). The application of Fuzzy Delphi
Method and Fuzzy AHP in lubricant regenerative technology selection. Expert
Systems with Applications, 37(1), 419-425.

Juiz, C., Guerrero, C., & Lera, I. (2014). Implementing good governance principles for the public sector in information technology governance frameworks. Open Journal of Accounting, 2014.

Kannan, D., de Sousa Jabbour, A. B. L., & Jabbour, C. J. C. (2014). Selecting green suppliers based on GSCM practices: Using fuzzy TOPSIS applied to a Brazilian electronics company. European Journal of Operational Research, 233(2), 432-447.

Khther, R. A., & Othman, M. (2013). COBIT framework as a guideline of effective IT governance in higher education: a review. International Journal of Information Technology Convergence and Services, 3(1), 21.

Lallmahomed, M, Lallmahomed, N, M. Lallmahomed, G. (2017). Factors influencing the adoption of e-Government services in Mauritius. Telematics and Informatics 34.57–72.

Lam, W. (2005). Barriers to e-government integration. Journal of Enterprise Information Management, 18 (5/6), 511-530.

Lee, C. H., Lee, J. H., Park, J. S., & Jeong, K. Y. (2008, January). A study of the causal relationship between IT governance inhibitors and its success in Korea enterprises. In Hawaii International Conference on System Sciences, Proceedings of the 41st Annual (pp. 433-433). IEEE.

Lee, J., Lee, C., & Jeong, K. Y. (2008). Governance Inhibitors in IT Strategy and Management: An empirical study of Korean enterprises. Global Economic Review, 37(1), 1-22.

Lorences, P. P., & Ávila, L. F. G. (2013). The evaluation and improvement of IT governance. JISTEM-Journal of Information Systems and Technology Management, 10(2), 219-234.

Nfuka, E. N., & Rusu, L. (2011). The effect of critical success factors on IT governance performance. Industrial Management & Data Systems, 111(9), 1418-1448.

Nograsek, J. (2011). Change Management as a Critical Success Factor in e-Government Implementation. Business Systems Research. Vol.2, No.2, 1-56.

Pollard, C., & Cater-Steel, A. (2009). Justifications, strategies, and critical success factors in successful ITIL implementations in U.S. and Australian companies: an exploratory study. Information Systems Management, 26(2), 164–175.

Rezaei, Jafar. Best-worst multi-criteria decision-making method. Omega, 53 (2015): 49-57.

Ritchi, H. Wahyudi, I. Susanto, A.(2015).Research Program on Key Success Factors of e-Government and Their Impact on Accounting Information Quality. Procedia- Social and Behavioral Sciences, 211. 673-680.

Sahibudin, S., Sharifi, M., & Ayat, M. (2008, May). Combining ITIL, COBIT and ISO/IEC 27002 in order to design a comprehensive IT framework in organizations. In Modeling & Simulation, 2008. AICMS 08. Second Asia International Conference on (pp. 749-753). IEEE.

Spafford, G. (2003). The benefits of standard IT governance frameworks. IT management.

Stefanovic, D. Marjanovic, U. Delic M, Culibrk, D. Lalic, B. (2016). Assessing the success of e-government systems: An employee perspective. Information & Management,53.717–726.

Symons, C. (2005). IT governance framework. Reproduction, 1–17.

Tung, L.L., and Rieck, O. (2005). Adoption of electronic government services among business organizations in Singapore. Journal of Strategic Information Systems, 14(4), 417–440.

Wilkin, C. L., & Riddett, J. L. (2008, January). Issues for IT governance in a large not-for-profit organization: A case study. In e-Technologies, 2008 International MCETECH Conference on (pp. 193-202). IEEE.

Abu-Musa, A. (2009). Exploring the importance and implementation of COBIT processes in Saudi organizations: an empirical study. Information Management Computer Security, 17(2), 73–95.

Abu-Musa, A. A. (2007). Exploring information technology governance (ITG) in developing countries: an empirical study. The International journal of digital accounting research, V(07).

AL-Naimat, M. Abdullah, M. Ahmad, M. (2013).The Critical Success Factors for E-Government Implementation in Jordan. Proceedings of the 4th International Conference on Computing and Informatics, ICOCI 2013 28-30 August, 2013 Sarawak, Malaysia, University Utara Malaysia.

Alreemy, Z., Chang, V., Walters, R., & Wills, G. (2016). Critical success factors (CSFs) for information technology governance (ITG). International Journal of Information Management, 36(6), 907-916.

Al-Shboul, M. Rababah, O.  Al-Shboul, M.  Ghnemat, R. Al-Saqqa, S.(2014). Challenges and Factors Affecting the Implementation of E-Government in Jordan. Journal of Software Engineering and Applications, 2014, 7, 1111-1127.

Altameem, T. Zairi, M. Alshawi, S. (2006). Critical Success Factors of E-Government: A Proposed Model for E-Government Implementation. 2006 Innovations in Information Technology.

Alzahrani, L. Al-Karaghouli, W. Weerakkody, V. (2017). Analyzing the critical factors influencing trust in e-government adoption from citizens’ perspective: A systematic review and a conceptual framework. International Business Review, 26.164–175.

Bouzon, M., Govindan, K., Rodriguez, C. M. T., & Campos, L. M. (2016). Identification and analysis of reverse logistics barriers using fuzzy Delphi method and AHP. Resources, Conservation and Recycling.

Chang, V., Walters, R. J., & Wills, G. (2013). The development that leads to the Cloud Computing Business Framework. International Journal of Information Management, 33(3), 524-538.

Elkadi, E. (2013) Success and failure factors for e-government projects: A case from Egypt. Egyptian Informatics Journal. 14, 165–173.

Gheorghe, M. (2011). Risk management in IT governance framework. Economia. Seria Management, 14(2), 545-552.

Gilbert, D., Balestrini, P., and Littleboy, D. (2004). Barriers and benefits in the adoption of e-government. The International Journal of Public Sector Management, 17 (4/5), 286–301.

Gil-García, J. R., & Pardo, T. A. (2005). E-government success factors: Mapping practical tools to theoretical foundations. Government information quarterly, 22(2), 187-216.

Grembergen, W.V. (2004). Strategies for information technology governance. Idea Group Inc (IGI), Business & Economics.

Hardy, G. (2009). ITGI Enables ISO/IEC 38500: 2008 Adoption. ISACA Journal, 3, 1-2.

Haseley, S., & Brucker, J. (2012). Assessing IT Governance: Considerations for Internal Audit. Journal of the Association of Heathcare Internal Auditors, 31(2), 54-58

Hsu, Y. L., Lee, C. H., & Kreng, V. B. (2010). The application of Fuzzy Delphi
Method and Fuzzy AHP in lubricant regenerative technology selection. Expert
Systems with Applications, 37(1), 419-425.

Hsu, Y. L., Lee, C. H., & Kreng, V. B. (2010). The application of Fuzzy Delphi
Method and Fuzzy AHP in lubricant regenerative technology selection. Expert
Systems with Applications, 37(1), 419-425.

Juiz, C., Guerrero, C., & Lera, I. (2014). Implementing good governance principles for the public sector in information technology governance frameworks. Open Journal of Accounting, 2014.

Kannan, D., de Sousa Jabbour, A. B. L., & Jabbour, C. J. C. (2014). Selecting green suppliers based on GSCM practices: Using fuzzy TOPSIS applied to a Brazilian electronics company. European Journal of Operational Research, 233(2), 432-447.

Khther, R. A., & Othman, M. (2013). COBIT framework as a guideline of effective IT governance in higher education: a review. International Journal of Information Technology Convergence and Services, 3(1), 21.

Lallmahomed, M, Lallmahomed, N, M. Lallmahomed, G. (2017). Factors influencing the adoption of e-Government services in Mauritius. Telematics and Informatics 34.57–72.

Lam, W. (2005). Barriers to e-government integration. Journal of Enterprise Information Management, 18 (5/6), 511-530.

Lee, C. H., Lee, J. H., Park, J. S., & Jeong, K. Y. (2008, January). A study of the causal relationship between IT governance inhibitors and its success in Korea enterprises. In Hawaii International Conference on System Sciences, Proceedings of the 41st Annual (pp. 433-433). IEEE.

Lee, J., Lee, C., & Jeong, K. Y. (2008). Governance Inhibitors in IT Strategy and Management: An empirical study of Korean enterprises. Global Economic Review, 37(1), 1-22.

Lorences, P. P., & Ávila, L. F. G. (2013). The evaluation and improvement of IT governance. JISTEM-Journal of Information Systems and Technology Management, 10(2), 219-234.

Nfuka, E. N., & Rusu, L. (2011). The effect of critical success factors on IT governance performance. Industrial Management & Data Systems, 111(9), 1418-1448.

Nograsek, J. (2011). Change Management as a Critical Success Factor in e-Government Implementation. Business Systems Research. Vol.2, No.2, 1-56.

Pollard, C., & Cater-Steel, A. (2009). Justifications, strategies, and critical success factors in successful ITIL implementations in U.S. and Australian companies: an exploratory study. Information Systems Management, 26(2), 164–175.

Rezaei, Jafar. Best-worst multi-criteria decision-making method. Omega, 53 (2015): 49-57.

Ritchi, H. Wahyudi, I. Susanto, A.(2015).Research Program on Key Success Factors of e-Government and Their Impact on Accounting Information Quality. Procedia- Social and Behavioral Sciences, 211. 673-680.

Sahibudin, S., Sharifi, M., & Ayat, M. (2008, May). Combining ITIL, COBIT and ISO/IEC 27002 in order to design a comprehensive IT framework in organizations. In Modeling & Simulation, 2008. AICMS 08. Second Asia International Conference on (pp. 749-753). IEEE.

Spafford, G. (2003). The benefits of standard IT governance frameworks. IT management.

Stefanovic, D. Marjanovic, U. Delic M, Culibrk, D. Lalic, B. (2016). Assessing the success of e-government systems: An employee perspective. Information & Management,53.717–726.

Symons, C. (2005). IT governance framework. Reproduction, 1–17.

Tung, L.L., and Rieck, O. (2005). Adoption of electronic government services among business organizations in Singapore. Journal of Strategic Information Systems, 14(4), 417–440.

Wilkin, C. L., & Riddett, J. L. (2008, January). Issues for IT governance in a large not-for-profit organization: A case study. In e-Technologies, 2008 International MCETECH Conference on (pp. 193-202). IEEE.

Abu-Musa, A. (2009). Exploring the importance and implementation of COBIT processes in Saudi organizations: an empirical study. Information Management Computer Security, 17(2), 73–95.

Abu-Musa, A. A. (2007). Exploring information technology governance (ITG) in developing countries: an empirical study. The International journal of digital accounting research, V(07).

AL-Naimat, M. Abdullah, M. Ahmad, M. (2013).The Critical Success Factors for E-Government Implementation in Jordan. Proceedings of the 4th International Conference on Computing and Informatics, ICOCI 2013 28-30 August, 2013 Sarawak, Malaysia, University Utara Malaysia.

Alreemy, Z., Chang, V., Walters, R., & Wills, G. (2016). Critical success factors (CSFs) for information technology governance (ITG). International Journal of Information Management, 36(6), 907-916.

Al-Shboul, M. Rababah, O.  Al-Shboul, M.  Ghnemat, R. Al-Saqqa, S.(2014). Challenges and Factors Affecting the Implementation of E-Government in Jordan. Journal of Software Engineering and Applications, 2014, 7, 1111-1127.

Altameem, T. Zairi, M. Alshawi, S. (2006). Critical Success Factors of E-Government: A Proposed Model for E-Government Implementation. 2006 Innovations in Information Technology.

Alzahrani, L. Al-Karaghouli, W. Weerakkody, V. (2017). Analyzing the critical factors influencing trust in e-government adoption from citizens’ perspective: A systematic review and a conceptual framework. International Business Review, 26.164–175.

Bouzon, M., Govindan, K., Rodriguez, C. M. T., & Campos, L. M. (2016). Identification and analysis of reverse logistics barriers using fuzzy Delphi method and AHP. Resources, Conservation and Recycling.

Chang, V., Walters, R. J., & Wills, G. (2013). The development that leads to the Cloud Computing Business Framework. International Journal of Information Management, 33(3), 524-538.

Elkadi, E. (2013) Success and failure factors for e-government projects: A case from Egypt. Egyptian Informatics Journal. 14, 165–173.

Gheorghe, M. (2011). Risk management in IT governance framework. Economia. Seria Management, 14(2), 545-552.

Gilbert, D., Balestrini, P., and Littleboy, D. (2004). Barriers and benefits in the adoption of e-government. The International Journal of Public Sector Management, 17 (4/5), 286–301.

Gil-García, J. R., & Pardo, T. A. (2005). E-government success factors: Mapping practical tools to theoretical foundations. Government information quarterly, 22(2), 187-216.

Grembergen, W.V. (2004). Strategies for information technology governance. Idea Group Inc (IGI), Business & Economics.

Hardy, G. (2009). ITGI Enables ISO/IEC 38500: 2008 Adoption. ISACA Journal, 3, 1-2.

Haseley, S., & Brucker, J. (2012). Assessing IT Governance: Considerations for Internal Audit. Journal of the Association of Heathcare Internal Auditors, 31(2), 54-58

Hsu, Y. L., Lee, C. H., & Kreng, V. B. (2010). The application of Fuzzy Delphi
Method and Fuzzy AHP in lubricant regenerative technology selection. Expert
Systems with Applications, 37(1), 419-425.

Hsu, Y. L., Lee, C. H., & Kreng, V. B. (2010). The application of Fuzzy Delphi
Method and Fuzzy AHP in lubricant regenerative technology selection. Expert
Systems with Applications, 37(1), 419-425.

Juiz, C., Guerrero, C., & Lera, I. (2014). Implementing good governance principles for the public sector in information technology governance frameworks. Open Journal of Accounting, 2014.

Kannan, D., de Sousa Jabbour, A. B. L., & Jabbour, C. J. C. (2014). Selecting green suppliers based on GSCM practices: Using fuzzy TOPSIS applied to a Brazilian electronics company. European Journal of Operational Research, 233(2), 432-447.

Khther, R. A., & Othman, M. (2013). COBIT framework as a guideline of effective IT governance in higher education: a review. International Journal of Information Technology Convergence and Services, 3(1), 21.

Lallmahomed, M, Lallmahomed, N, M. Lallmahomed, G. (2017). Factors influencing the adoption of e-Government services in Mauritius. Telematics and Informatics 34.57–72.

Lam, W. (2005). Barriers to e-government integration. Journal of Enterprise Information Management, 18 (5/6), 511-530.

Lee, C. H., Lee, J. H., Park, J. S., & Jeong, K. Y. (2008, January). A study of the causal relationship between IT governance inhibitors and its success in Korea enterprises. In Hawaii International Conference on System Sciences, Proceedings of the 41st Annual (pp. 433-433). IEEE.

Lee, J., Lee, C., & Jeong, K. Y. (2008). Governance Inhibitors in IT Strategy and Management: An empirical study of Korean enterprises. Global Economic Review, 37(1), 1-22.

Lorences, P. P., & Ávila, L. F. G. (2013). The evaluation and improvement of IT governance. JISTEM-Journal of Information Systems and Technology Management, 10(2), 219-234.

Nfuka, E. N., & Rusu, L. (2011). The effect of critical success factors on IT governance performance. Industrial Management & Data Systems, 111(9), 1418-1448.

Nograsek, J. (2011). Change Management as a Critical Success Factor in e-Government Implementation. Business Systems Research. Vol.2, No.2, 1-56.

Pollard, C., & Cater-Steel, A. (2009). Justifications, strategies, and critical success factors in successful ITIL implementations in U.S. and Australian companies: an exploratory study. Information Systems Management, 26(2), 164–175.

Rezaei, Jafar. Best-worst multi-criteria decision-making method. Omega, 53 (2015): 49-57.

Ritchi, H. Wahyudi, I. Susanto, A.(2015).Research Program on Key Success Factors of e-Government and Their Impact on Accounting Information Quality. Procedia- Social and Behavioral Sciences, 211. 673-680.

Sahibudin, S., Sharifi, M., & Ayat, M. (2008, May). Combining ITIL, COBIT and ISO/IEC 27002 in order to design a comprehensive IT framework in organizations. In Modeling & Simulation, 2008. AICMS 08. Second Asia International Conference on (pp. 749-753). IEEE.

Spafford, G. (2003). The benefits of standard IT governance frameworks. IT management.

Stefanovic, D. Marjanovic, U. Delic M, Culibrk, D. Lalic, B. (2016). Assessing the success of e-government systems: An employee perspective. Information & Management,53.717–726.

Symons, C. (2005). IT governance framework. Reproduction, 1–17.

Tung, L.L., and Rieck, O. (2005). Adoption of electronic government services among business organizations in Singapore. Journal of Strategic Information Systems, 14(4), 417–440.

Wilkin, C. L., & Riddett, J. L. (2008, January). Issues for IT governance in a large not-for-profit organization: A case study. In e-Technologies, 2008 International MCETECH Conference on (pp. 193-202). IEEE.

Abu-Musa, A. (2009). Exploring the importance and implementation of COBIT processes in Saudi organizations: an empirical study. Information Management Computer Security, 17(2), 73–95.

Abu-Musa, A. A. (2007). Exploring information technology governance (ITG) in developing countries: an empirical study. The International journal of digital accounting research, V(07).

AL-Naimat, M. Abdullah, M. Ahmad, M. (2013).The Critical Success Factors for E-Government Implementation in Jordan. Proceedings of the 4th International Conference on Computing and Informatics, ICOCI 2013 28-30 August, 2013 Sarawak, Malaysia, University Utara Malaysia.

Alreemy, Z., Chang, V., Walters, R., & Wills, G. (2016). Critical success factors (CSFs) for information technology governance (ITG). International Journal of Information Management, 36(6), 907-916.

Al-Shboul, M. Rababah, O.  Al-Shboul, M.  Ghnemat, R. Al-Saqqa, S.(2014). Challenges and Factors Affecting the Implementation of E-Government in Jordan. Journal of Software Engineering and Applications, 2014, 7, 1111-1127.

Altameem, T. Zairi, M. Alshawi, S. (2006). Critical Success Factors of E-Government: A Proposed Model for E-Government Implementation. 2006 Innovations in Information Technology.

Alzahrani, L. Al-Karaghouli, W. Weerakkody, V. (2017). Analyzing the critical factors influencing trust in e-government adoption from citizens’ perspective: A systematic review and a conceptual framework. International Business Review, 26.164–175.

Bouzon, M., Govindan, K., Rodriguez, C. M. T., & Campos, L. M. (2016). Identification and analysis of reverse logistics barriers using fuzzy Delphi method and AHP. Resources, Conservation and Recycling.

Chang, V., Walters, R. J., & Wills, G. (2013). The development that leads to the Cloud Computing Business Framework. International Journal of Information Management, 33(3), 524-538.

Elkadi, E. (2013) Success and failure factors for e-government projects: A case from Egypt. Egyptian Informatics Journal. 14, 165–173.

Gheorghe, M. (2011). Risk management in IT governance framework. Economia. Seria Management, 14(2), 545-552.

Gilbert, D., Balestrini, P., and Littleboy, D. (2004). Barriers and benefits in the adoption of e-government. The International Journal of Public Sector Management, 17 (4/5), 286–301.

Gil-García, J. R., & Pardo, T. A. (2005). E-government success factors: Mapping practical tools to theoretical foundations. Government information quarterly, 22(2), 187-216.

Grembergen, W.V. (2004). Strategies for information technology governance. Idea Group Inc (IGI), Business & Economics.

Hardy, G. (2009). ITGI Enables ISO/IEC 38500: 2008 Adoption. ISACA Journal, 3, 1-2.

Haseley, S., & Brucker, J. (2012). Assessing IT Governance: Considerations for Internal Audit. Journal of the Association of Heathcare Internal Auditors, 31(2), 54-58

Hsu, Y. L., Lee, C. H., & Kreng, V. B. (2010). The application of Fuzzy Delphi
Method and Fuzzy AHP in lubricant regenerative technology selection. Expert
Systems with Applications, 37(1), 419-425.

Hsu, Y. L., Lee, C. H., & Kreng, V. B. (2010). The application of Fuzzy Delphi
Method and Fuzzy AHP in lubricant regenerative technology selection. Expert
Systems with Applications, 37(1), 419-425.

Juiz, C., Guerrero, C., & Lera, I. (2014). Implementing good governance principles for the public sector in information technology governance frameworks. Open Journal of Accounting, 2014.

Kannan, D., de Sousa Jabbour, A. B. L., & Jabbour, C. J. C. (2014). Selecting green suppliers based on GSCM practices: Using fuzzy TOPSIS applied to a Brazilian electronics company. European Journal of Operational Research, 233(2), 432-447.

Khther, R. A., & Othman, M. (2013). COBIT framework as a guideline of effective IT governance in higher education: a review. International Journal of Information Technology Convergence and Services, 3(1), 21.

Lallmahomed, M, Lallmahomed, N, M. Lallmahomed, G. (2017). Factors influencing the adoption of e-Government services in Mauritius. Telematics and Informatics 34.57–72.

Lam, W. (2005). Barriers to e-government integration. Journal of Enterprise Information Management, 18 (5/6), 511-530.

Lee, C. H., Lee, J. H., Park, J. S., & Jeong, K. Y. (2008, January). A study of the causal relationship between IT governance inhibitors and its success in Korea enterprises. In Hawaii International Conference on System Sciences, Proceedings of the 41st Annual (pp. 433-433). IEEE.

Lee, J., Lee, C., & Jeong, K. Y. (2008). Governance Inhibitors in IT Strategy and Management: An empirical study of Korean enterprises. Global Economic Review, 37(1), 1-22.

Lorences, P. P., & Ávila, L. F. G. (2013). The evaluation and improvement of IT governance. JISTEM-Journal of Information Systems and Technology Management, 10(2), 219-234.

Nfuka, E. N., & Rusu, L. (2011). The effect of critical success factors on IT governance performance. Industrial Management & Data Systems, 111(9), 1418-1448.

Nograsek, J. (2011). Change Management as a Critical Success Factor in e-Government Implementation. Business Systems Research. Vol.2, No.2, 1-56.

Pollard, C., & Cater-Steel, A. (2009). Justifications, strategies, and critical success factors in successful ITIL implementations in U.S. and Australian companies: an exploratory study. Information Systems Management, 26(2), 164–175.

Rezaei, Jafar. Best-worst multi-criteria decision-making method. Omega, 53 (2015): 49-57.

Ritchi, H. Wahyudi, I. Susanto, A.(2015).Research Program on Key Success Factors of e-Government and Their Impact on Accounting Information Quality. Procedia- Social and Behavioral Sciences, 211. 673-680.

Sahibudin, S., Sharifi, M., & Ayat, M. (2008, May). Combining ITIL, COBIT and ISO/IEC 27002 in order to design a comprehensive IT framework in organizations. In Modeling & Simulation, 2008. AICMS 08. Second Asia International Conference on (pp. 749-753). IEEE.

Spafford, G. (2003). The benefits of standard IT governance frameworks. IT management.

Stefanovic, D. Marjanovic, U. Delic M, Culibrk, D. Lalic, B. (2016). Assessing the success of e-government systems: An employee perspective. Information & Management,53.717–726.

Symons, C. (2005). IT governance framework. Reproduction, 1–17.

Tung, L.L., and Rieck, O. (2005). Adoption of electronic government services among business organizations in Singapore. Journal of Strategic Information Systems, 14(4), 417–440.

Wilkin, C. L., & Riddett, J. L. (2008, January). Issues for IT governance in a large not-for-profit organization: A case study. In e-Technologies, 2008 International MCETECH Conference on (pp. 193-202). IEEE.

Abu-Musa, A. (2009). Exploring the importance and implementation of COBIT processes in Saudi organizations: an empirical study. Information Management Computer Security, 17(2), 73–95.

Abu-Musa, A. A. (2007). Exploring information technology governance (ITG) in developing countries: an empirical study. The International journal of digital accounting research, V(07).

AL-Naimat, M. Abdullah, M. Ahmad, M. (2013).The Critical Success Factors for E-Government Implementation in Jordan. Proceedings of the 4th International Conference on Computing and Informatics, ICOCI 2013 28-30 August, 2013 Sarawak, Malaysia, University Utara Malaysia.

Alreemy, Z., Chang, V., Walters, R., & Wills, G. (2016). Critical success factors (CSFs) for information technology governance (ITG). International Journal of Information Management, 36(6), 907-916.

Al-Shboul, M. Rababah, O.  Al-Shboul, M.  Ghnemat, R. Al-Saqqa, S.(2014). Challenges and Factors Affecting the Implementation of E-Government in Jordan. Journal of Software Engineering and Applications, 2014, 7, 1111-1127.

Altameem, T. Zairi, M. Alshawi, S. (2006). Critical Success Factors of E-Government: A Proposed Model for E-Government Implementation. 2006 Innovations in Information Technology.

Alzahrani, L. Al-Karaghouli, W. Weerakkody, V. (2017). Analyzing the critical factors influencing trust in e-government adoption from citizens’ perspective: A systematic review and a conceptual framework. International Business Review, 26.164–175.

Bouzon, M., Govindan, K., Rodriguez, C. M. T., & Campos, L. M. (2016). Identification and analysis of reverse logistics barriers using fuzzy Delphi method and AHP. Resources, Conservation and Recycling.

Chang, V., Walters, R. J., & Wills, G. (2013). The development that leads to the Cloud Computing Business Framework. International Journal of Information Management, 33(3), 524-538.

Elkadi, E. (2013) Success and failure factors for e-government projects: A case from Egypt. Egyptian Informatics Journal. 14, 165–173.

Gheorghe, M. (2011). Risk management in IT governance framework. Economia. Seria Management, 14(2), 545-552.

Gilbert, D., Balestrini, P., and Littleboy, D. (2004). Barriers and benefits in the adoption of e-government. The International Journal of Public Sector Management, 17 (4/5), 286–301.

Gil-García, J. R., & Pardo, T. A. (2005). E-government success factors: Mapping practical tools to theoretical foundations. Government information quarterly, 22(2), 187-216.

Grembergen, W.V. (2004). Strategies for information technology governance. Idea Group Inc (IGI), Business & Economics.

Hardy, G. (2009). ITGI Enables ISO/IEC 38500: 2008 Adoption. ISACA Journal, 3, 1-2.

Haseley, S., & Brucker, J. (2012). Assessing IT Governance: Considerations for Internal Audit. Journal of the Association of Heathcare Internal Auditors, 31(2), 54-58

Hsu, Y. L., Lee, C. H., & Kreng, V. B. (2010). The application of Fuzzy Delphi
Method and Fuzzy AHP in lubricant regenerative technology selection. Expert
Systems with Applications, 37(1), 419-425.

Hsu, Y. L., Lee, C. H., & Kreng, V. B. (2010). The application of Fuzzy Delphi
Method and Fuzzy AHP in lubricant regenerative technology selection. Expert
Systems with Applications, 37(1), 419-425.

Juiz, C., Guerrero, C., & Lera, I. (2014). Implementing good governance principles for the public sector in information technology governance frameworks. Open Journal of Accounting, 2014.

Kannan, D., de Sousa Jabbour, A. B. L., & Jabbour, C. J. C. (2014). Selecting green suppliers based on GSCM practices: Using fuzzy TOPSIS applied to a Brazilian electronics company. European Journal of Operational Research, 233(2), 432-447.

Khther, R. A., & Othman, M. (2013). COBIT framework as a guideline of effective IT governance in higher education: a review. International Journal of Information Technology Convergence and Services, 3(1), 21.

Lallmahomed, M, Lallmahomed, N, M. Lallmahomed, G. (2017). Factors influencing the adoption of e-Government services in Mauritius. Telematics and Informatics 34.57–72.

Lam, W. (2005). Barriers to e-government integration. Journal of Enterprise Information Management, 18 (5/6), 511-530.

Lee, C. H., Lee, J. H., Park, J. S., & Jeong, K. Y. (2008, January). A study of the causal relationship between IT governance inhibitors and its success in Korea enterprises. In Hawaii International Conference on System Sciences, Proceedings of the 41st Annual (pp. 433-433). IEEE.

Lee, J., Lee, C., & Jeong, K. Y. (2008). Governance Inhibitors in IT Strategy and Management: An empirical study of Korean enterprises. Global Economic Review, 37(1), 1-22.

Lorences, P. P., & Ávila, L. F. G. (2013). The evaluation and improvement of IT governance. JISTEM-Journal of Information Systems and Technology Management, 10(2), 219-234.

Nfuka, E. N., & Rusu, L. (2011). The effect of critical success factors on IT governance performance. Industrial Management & Data Systems, 111(9), 1418-1448.

Nograsek, J. (2011). Change Management as a Critical Success Factor in e-Government Implementation. Business Systems Research. Vol.2, No.2, 1-56.

Pollard, C., & Cater-Steel, A. (2009). Justifications, strategies, and critical success factors in successful ITIL implementations in U.S. and Australian companies: an exploratory study. Information Systems Management, 26(2), 164–175.

Rezaei, Jafar. Best-worst multi-criteria decision-making method. Omega, 53 (2015): 49-57.

Ritchi, H. Wahyudi, I. Susanto, A.(2015).Research Program on Key Success Factors of e-Government and Their Impact on Accounting Information Quality. Procedia- Social and Behavioral Sciences, 211. 673-680.

Sahibudin, S., Sharifi, M., & Ayat, M. (2008, May). Combining ITIL, COBIT and ISO/IEC 27002 in order to design a comprehensive IT framework in organizations. In Modeling & Simulation, 2008. AICMS 08. Second Asia International Conference on (pp. 749-753). IEEE.

Spafford, G. (2003). The benefits of standard IT governance frameworks. IT management.

Stefanovic, D. Marjanovic, U. Delic M, Culibrk, D. Lalic, B. (2016). Assessing the success of e-government systems: An employee perspective. Information & Management,53.717–726.

Symons, C. (2005). IT governance framework. Reproduction, 1–17.

Tung, L.L., and Rieck, O. (2005). Adoption of electronic government services among business organizations in Singapore. Journal of Strategic Information Systems, 14(4), 417–440.

Wilkin, C. L., & Riddett, J. L. (2008, January). Issues for IT governance in a large not-for-profit organization: A case study. In e-Technologies, 2008 International MCETECH Conference on (pp. 193-202). IEEE.

Abu-Musa, A. (2009). Exploring the importance and implementation of COBIT processes in Saudi organizations: an empirical study. Information Management Computer Security, 17(2), 73–95.

Abu-Musa, A. A. (2007). Exploring information technology governance (ITG) in developing countries: an empirical study. The International journal of digital accounting research, V(07).

AL-Naimat, M. Abdullah, M. Ahmad, M. (2013).The Critical Success Factors for E-Government Implementation in Jordan. Proceedings of the 4th International Conference on Computing and Informatics, ICOCI 2013 28-30 August, 2013 Sarawak, Malaysia, University Utara Malaysia.

Alreemy, Z., Chang, V., Walters, R., & Wills, G. (2016). Critical success factors (CSFs) for information technology governance (ITG). International Journal of Information Management, 36(6), 907-916.

Al-Shboul, M. Rababah, O.  Al-Shboul, M.  Ghnemat, R. Al-Saqqa, S.(2014). Challenges and Factors Affecting the Implementation of E-Government in Jordan. Journal of Software Engineering and Applications, 2014, 7, 1111-1127.

Altameem, T. Zairi, M. Alshawi, S. (2006). Critical Success Factors of E-Government: A Proposed Model for E-Government Implementation. 2006 Innovations in Information Technology.

Alzahrani, L. Al-Karaghouli, W. Weerakkody, V. (2017). Analyzing the critical factors influencing trust in e-government adoption from citizens’ perspective: A systematic review and a conceptual framework. International Business Review, 26.164–175.

Bouzon, M., Govindan, K., Rodriguez, C. M. T., & Campos, L. M. (2016). Identification and analysis of reverse logistics barriers using fuzzy Delphi method and AHP. Resources, Conservation and Recycling.

Chang, V., Walters, R. J., & Wills, G. (2013). The development that leads to the Cloud Computing Business Framework. International Journal of Information Management, 33(3), 524-538.

Elkadi, E. (2013) Success and failure factors for e-government projects: A case from Egypt. Egyptian Informatics Journal. 14, 165–173.

Gheorghe, M. (2011). Risk management in IT governance framework. Economia. Seria Management, 14(2), 545-552.

Gilbert, D., Balestrini, P., and Littleboy, D. (2004). Barriers and benefits in the adoption of e-government. The International Journal of Public Sector Management, 17 (4/5), 286–301.

Gil-García, J. R., & Pardo, T. A. (2005). E-government success factors: Mapping practical tools to theoretical foundations. Government information quarterly, 22(2), 187-216.

Grembergen, W.V. (2004). Strategies for information technology governance. Idea Group Inc (IGI), Business & Economics.

Hardy, G. (2009). ITGI Enables ISO/IEC 38500: 2008 Adoption. ISACA Journal, 3, 1-2.

Haseley, S., & Brucker, J. (2012). Assessing IT Governance: Considerations for Internal Audit. Journal of the Association of Heathcare Internal Auditors, 31(2), 54-58

Hsu, Y. L., Lee, C. H., & Kreng, V. B. (2010). The application of Fuzzy Delphi
Method and Fuzzy AHP in lubricant regenerative technology selection. Expert
Systems with Applications, 37(1), 419-425.

Hsu, Y. L., Lee, C. H., & Kreng, V. B. (2010). The application of Fuzzy Delphi
Method and Fuzzy AHP in lubricant regenerative technology selection. Expert
Systems with Applications, 37(1), 419-425.

Juiz, C., Guerrero, C., & Lera, I. (2014). Implementing good governance principles for the public sector in information technology governance frameworks. Open Journal of Accounting, 2014.

Kannan, D., de Sousa Jabbour, A. B. L., & Jabbour, C. J. C. (2014). Selecting green suppliers based on GSCM practices: Using fuzzy TOPSIS applied to a Brazilian electronics company. European Journal of Operational Research, 233(2), 432-447.

Khther, R. A., & Othman, M. (2013). COBIT framework as a guideline of effective IT governance in higher education: a review. International Journal of Information Technology Convergence and Services, 3(1), 21.

Lallmahomed, M, Lallmahomed, N, M. Lallmahomed, G. (2017). Factors influencing the adoption of e-Government services in Mauritius. Telematics and Informatics 34.57–72.

Lam, W. (2005). Barriers to e-government integration. Journal of Enterprise Information Management, 18 (5/6), 511-530.

Lee, C. H., Lee, J. H., Park, J. S., & Jeong, K. Y. (2008, January). A study of the causal relationship between IT governance inhibitors and its success in Korea enterprises. In Hawaii International Conference on System Sciences, Proceedings of the 41st Annual (pp. 433-433). IEEE.

Lee, J., Lee, C., & Jeong, K. Y. (2008). Governance Inhibitors in IT Strategy and Management: An empirical study of Korean enterprises. Global Economic Review, 37(1), 1-22.

Lorences, P. P., & Ávila, L. F. G. (2013). The evaluation and improvement of IT governance. JISTEM-Journal of Information Systems and Technology Management, 10(2), 219-234.

Nfuka, E. N., & Rusu, L. (2011). The effect of critical success factors on IT governance performance. Industrial Management & Data Systems, 111(9), 1418-1448.

Nograsek, J. (2011). Change Management as a Critical Success Factor in e-Government Implementation. Business Systems Research. Vol.2, No.2, 1-56.

Pollard, C., & Cater-Steel, A. (2009). Justifications, strategies, and critical success factors in successful ITIL implementations in U.S. and Australian companies: an exploratory study. Information Systems Management, 26(2), 164–175.

Rezaei, Jafar. Best-worst multi-criteria decision-making method. Omega, 53 (2015): 49-57.

Ritchi, H. Wahyudi, I. Susanto, A.(2015).Research Program on Key Success Factors of e-Government and Their Impact on Accounting Information Quality. Procedia- Social and Behavioral Sciences, 211. 673-680.

Sahibudin, S., Sharifi, M., & Ayat, M. (2008, May). Combining ITIL, COBIT and ISO/IEC 27002 in order to design a comprehensive IT framework in organizations. In Modeling & Simulation, 2008. AICMS 08. Second Asia International Conference on (pp. 749-753). IEEE.

Spafford, G. (2003). The benefits of standard IT governance frameworks. IT management.

Stefanovic, D. Marjanovic, U. Delic M, Culibrk, D. Lalic, B. (2016). Assessing the success of e-government systems: An employee perspective. Information & Management,53.717–726.

Symons, C. (2005). IT governance framework. Reproduction, 1–17.

Tung, L.L., and Rieck, O. (2005). Adoption of electronic government services among business organizations in Singapore. Journal of Strategic Information Systems, 14(4), 417–440.

Wilkin, C. L., & Riddett, J. L. (2008, January). Issues for IT governance in a large not-for-profit organization: A case study. In e-Technologies, 2008 International MCETECH Conference on (pp. 193-202). IEEE.

Abu-Musa, A. (2009). Exploring the importance and implementation of COBIT processes in Saudi organizations: an empirical study. Information Management Computer Security, 17(2), 73–95.

Abu-Musa, A. A. (2007). Exploring information technology governance (ITG) in developing countries: an empirical study. The International journal of digital accounting research, V(07).

AL-Naimat, M. Abdullah, M. Ahmad, M. (2013).The Critical Success Factors for E-Government Implementation in Jordan. Proceedings of the 4th International Conference on Computing and Informatics, ICOCI 2013 28-30 August, 2013 Sarawak, Malaysia, University Utara Malaysia.

Alreemy, Z., Chang, V., Walters, R., & Wills, G. (2016). Critical success factors (CSFs) for information technology governance (ITG). International Journal of Information Management, 36(6), 907-916.

Al-Shboul, M. Rababah, O.  Al-Shboul, M.  Ghnemat, R. Al-Saqqa, S.(2014). Challenges and Factors Affecting the Implementation of E-Government in Jordan. Journal of Software Engineering and Applications, 2014, 7, 1111-1127.

Altameem, T. Zairi, M. Alshawi, S. (2006). Critical Success Factors of E-Government: A Proposed Model for E-Government Implementation. 2006 Innovations in Information Technology.

Alzahrani, L. Al-Karaghouli, W. Weerakkody, V. (2017). Analyzing the critical factors influencing trust in e-government adoption from citizens’ perspective: A systematic review and a conceptual framework. International Business Review, 26.164–175.

Bouzon, M., Govindan, K., Rodriguez, C. M. T., & Campos, L. M. (2016). Identification and analysis of reverse logistics barriers using fuzzy Delphi method and AHP. Resources, Conservation and Recycling.

Chang, V., Walters, R. J., & Wills, G. (2013). The development that leads to the Cloud Computing Business Framework. International Journal of Information Management, 33(3), 524-538.

Elkadi, E. (2013) Success and failure factors for e-government projects: A case from Egypt. Egyptian Informatics Journal. 14, 165–173.

Gheorghe, M. (2011). Risk management in IT governance framework. Economia. Seria Management, 14(2), 545-552.

Gilbert, D., Balestrini, P., and Littleboy, D. (2004). Barriers and benefits in the adoption of e-government. The International Journal of Public Sector Management, 17 (4/5), 286–301.

Gil-García, J. R., & Pardo, T. A. (2005). E-government success factors: Mapping practical tools to theoretical foundations. Government information quarterly, 22(2), 187-216.

Grembergen, W.V. (2004). Strategies for information technology governance. Idea Group Inc (IGI), Business & Economics.

Hardy, G. (2009). ITGI Enables ISO/IEC 38500: 2008 Adoption. ISACA Journal, 3, 1-2.

Haseley, S., & Brucker, J. (2012). Assessing IT Governance: Considerations for Internal Audit. Journal of the Association of Heathcare Internal Auditors, 31(2), 54-58

Hsu, Y. L., Lee, C. H., & Kreng, V. B. (2010). The application of Fuzzy Delphi
Method and Fuzzy AHP in lubricant regenerative technology selection. Expert
Systems with Applications, 37(1), 419-425.

Hsu, Y. L., Lee, C. H., & Kreng, V. B. (2010). The application of Fuzzy Delphi
Method and Fuzzy AHP in lubricant regenerative technology selection. Expert
Systems with Applications, 37(1), 419-425.

Juiz, C., Guerrero, C., & Lera, I. (2014). Implementing good governance principles for the public sector in information technology governance frameworks. Open Journal of Accounting, 2014.

Kannan, D., de Sousa Jabbour, A. B. L., & Jabbour, C. J. C. (2014). Selecting green suppliers based on GSCM practices: Using fuzzy TOPSIS applied to a Brazilian electronics company. European Journal of Operational Research, 233(2), 432-447.

Khther, R. A., & Othman, M. (2013). COBIT framework as a guideline of effective IT governance in higher education: a review. International Journal of Information Technology Convergence and Services, 3(1), 21.

Lallmahomed, M, Lallmahomed, N, M. Lallmahomed, G. (2017). Factors influencing the adoption of e-Government services in Mauritius. Telematics and Informatics 34.57–72.

Lam, W. (2005). Barriers to e-government integration. Journal of Enterprise Information Management, 18 (5/6), 511-530.

Lee, C. H., Lee, J. H., Park, J. S., & Jeong, K. Y. (2008, January). A study of the causal relationship between IT governance inhibitors and its success in Korea enterprises. In Hawaii International Conference on System Sciences, Proceedings of the 41st Annual (pp. 433-433). IEEE.

Lee, J., Lee, C., & Jeong, K. Y. (2008). Governance Inhibitors in IT Strategy and Management: An empirical study of Korean enterprises. Global Economic Review, 37(1), 1-22.

Lorences, P. P., & Ávila, L. F. G. (2013). The evaluation and improvement of IT governance. JISTEM-Journal of Information Systems and Technology Management, 10(2), 219-234.

Nfuka, E. N., & Rusu, L. (2011). The effect of critical success factors on IT governance performance. Industrial Management & Data Systems, 111(9), 1418-1448.

Nograsek, J. (2011). Change Management as a Critical Success Factor in e-Government Implementation. Business Systems Research. Vol.2, No.2, 1-56.

Pollard, C., & Cater-Steel, A. (2009). Justifications, strategies, and critical success factors in successful ITIL implementations in U.S. and Australian companies: an exploratory study. Information Systems Management, 26(2), 164–175.

Rezaei, Jafar. Best-worst multi-criteria decision-making method. Omega, 53 (2015): 49-57.

Ritchi, H. Wahyudi, I. Susanto, A.(2015).Research Program on Key Success Factors of e-Government and Their Impact on Accounting Information Quality. Procedia- Social and Behavioral Sciences, 211. 673-680.

Sahibudin, S., Sharifi, M., & Ayat, M. (2008, May). Combining ITIL, COBIT and ISO/IEC 27002 in order to design a comprehensive IT framework in organizations. In Modeling & Simulation, 2008. AICMS 08. Second Asia International Conference on (pp. 749-753). IEEE.

Spafford, G. (2003). The benefits of standard IT governance frameworks. IT management.

Stefanovic, D. Marjanovic, U. Delic M, Culibrk, D. Lalic, B. (2016). Assessing the success of e-government systems: An employee perspective. Information & Management,53.717–726.

Symons, C. (2005). IT governance framework. Reproduction, 1–17.

Tung, L.L., and Rieck, O. (2005). Adoption of electronic government services among business organizations in Singapore. Journal of Strategic Information Systems, 14(4), 417–440.

Wilkin, C. L., & Riddett, J. L. (2008, January). Issues for IT governance in a large not-for-profit organization: A case study. In e-Technologies, 2008 International MCETECH Conference on (pp. 193-202). IEEE.