Corresponding Author

Chun-Yi Lin

Document Type



Transformation to service-oriented smart government is one of the most important issues for governments across the world, and has been promoted by academia and practitioners in the recent years. This study conducted quantitative research to evaluate the effect of the two different types of stakeholders – government officials and private sector managers – on the relationship between the strategic alignment and performance of service-oriented smart government in Taiwan. The findings of the study indicated that the government officials and the private sector managers focused on using different strategic alignments to enhance the government performance. These findings are able to serve as a guide to developing and transforming a government into a service-oriented smart government.