Flemish cities are setting up large scale reform trajectories to make their transactional service delivery more customer orientated, customer friendly and integrated. The implementation of new ICTs plays a key role in these innovation processes; there seems to be a great, technological deterministic, belief in the possibilities offered by for example mid office technologies. In this paper, we explore and compare such innovation trajectories within two Flemish cities. We describe the context, the object, the process and the evaluation of change. Based on this inductive analysis, we reflect upon the dependent and independent variables that structure the processes of change. We make use of a ‘neo-institutional theoretical lens’ to identify relevant internal and external institutional factors that shape the implementation context for the organizational changes. The analysis generates interesting findings. Whereas the external environment to a large degree functions as a stable variable, the heterogeneity between both cities is much more determined by the organizational ‘path’, i.e. the management model, capacities, subcultures, existing ICT-infrastructure, etc. Further research is needed as important questions remain unanswered. For example: does the mixed set of organizational, technological and cultural changes also actually produces the outcomes that were formulated in terms of both increased effectiveness and efficiency
