The transformation of e-Government to Smart Government services triggered many research in the area of business process change, information use and nature of business integration in the changing work system environment to realize organizational benefits. This paper addresses the question, "How can IS sustainability (ISS) benefits be conceptualized in the transformation of Government services?" This study build on the Belief-Action-Outcome (BAO) Framework that leverage on the Information System Integration (ISI) and Work System Theory (WST) and suggest that organizational memory and informational system's ability to achieve organizational knowledge sustainability in realizing ISS benefits. The study couple this theoretical understanding and previous research on ISS benefits embedded in ISI under grids the explanation of our approach to measure an organization's ISS benefits. Our measurement approach considers (1) the ability of organizational memory and informational system's integration in the business processes that enable ISS realization, (2) the collaborations of stakeholders in business and system change, and (3) the organization's ability in maintaining the equilibrium between work system elements. The research contributions is on ISS and government service transformation in specifying a conceptual model that link ISS benefits and ISI building upon BOA framework and WST, simultaneously giving adequate understanding of the implication and realization practice of ISS benefits during business change and government service transformation. In sum, the study provides insights into social and organizational perspective of sustainability, i.e. organizational knowledge as a valuable asset in sustaining government services.
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