As one of the internationally leading country in electronic governing, Taiwanese government is facing difficulties in the application of shared service center (SSC), especially the integration of back-office information systems. Taiwanese government is promoting a government organization reform project, being aimed at improving the efficiency and quality of government services. With the advance of reforming, Taiwanese government plans to reinforce the SSC applications in every Ministry. The purpose of this research is through in-depth interviews with the staff in the Ministry of Finance (MOF) 1 Keywords: Shared Service Center (SSC), Back-office information system, Electronic Government (E-Gov.), Ministry of Finance (MOF). to address the dilemmas on SSC design and implementation. We organized twenty six interviews with fifty five representatives including the staff from different information technology (IT) departments under the Ministry, and Chief information officers from IT industries. We classified the problems into two aspects, organization and system. Through this case study, we not only discovered the dilemmas of SSC development in Taiwanese electronic government (E-Gov), but also realized that electronization is not the major factor for successful system integration; instead the sophisticated organization structure and system management are the main issues within E-Gov.