Governments worldwide are faced with a rapidly changing business environment, with reform and modernization at the forefront of many agendas. One country which has embarked on a significant programme of E-Government transformation is Malaysia. A key goal of E-Government transformation is to harness the potential of information communication technology (ICT), particularly web-based systems, to improve how governments function internally and externally (Moon et al. 2014). While ICT offers the potential to revolutionize how governments operate, the extent to which ICT is being used effectively to support E-Government services, particularly at the local government council level, has been brought into question (Wong et al. 2010). One important factor, which can act as an enabler or barrier (more often the latter) to E-Government, is organizational culture. Increasingly, researchers (e.g. Choudrie et al. 2010; Zhao and Khan, 2013) have suggested that a lack of effort in understanding organizational culture is a key reason why many E-Government change programs encounter problems. Regardless of the budding literature emphasizing the importance of understanding the relationship between organizational culture and E-Government, research on understanding different subcultures, and the dynamic of change, which influence the ability to manage and implement E-Government projects, still remains an area to be explored in more detail
