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This research applied the Balanced Scorecard concept to audit performance of e-Government services at Kenya Revenue Authority. An analysis was made on how KRA developed performance measurement data. A systematic study of the existing performance tools was carried out in establishing the basis for conceptualizing the Information Systems Balanced Scorecard. Various dimensions of e-Government services were measured and a tool was proposed that would assess the quality dimensions of the e-Government services from a management perspective. The proposed tool was validated using i-Tax service of KRA. We list the indicators and metrics to be used to measure the performance of e-Government services. This research suggests an adoption of an IS-BSC which measures and evaluates e-Government services from four perspectives: business value, user orientation, internal process and future readiness. The research concludes with recommendations to help governments develop a performance measurement mechanism to assess the impact of investing in e-Government. Considering that performance measurement is a prerequisite to e-Government efforts to audit services and assure citizen of government’s accountability, the findings will be beneficial to ministries adopting e-Government initiatives as they will gain an understanding about the mixed method of using metrics in IT governance balanced scorecard
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Akinyi et al. (2015) studied this question.
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