A major difficulty in deriving practical managerial insights from the transformational government perspective is that in the existing literature ‘transformation’ is usually expressed in terms of desirable qualities rather than concrete transformation of structures and processes. Although it is possible to address transformational government issues from diverse areas such as Customer Relationship Management, Business Process Management, Management of Information Systems, and so forth, the adoption of an integrative theoretical basis that could accommodate different perspectives around ‘service’, the core subject of interest, would certainly facilitate generation of useful managerial insights and approaches in the area. The main purpose of this conceptual paper is to fill this gap by presenting a Unified Services Theory (UST) perspective of issues concerning the development of electronic services in the transformational government area. The paper will focus upon customer orientation and process standardisation issues
