THE ROLE OF E-GOVERNMENT IN FRAUD PREVENTION IN THE GOVERNMENT SECTOR: A SYSTEMATIC LITERATURE REVIEW

Abstract

Fraud is one of the actions or actions that can harm government agencies which of course will have an impact on hindering development and good governance. This is more than true especially in least developed countries (LDC), and emerging and developing countries (EDE). Academics have paid great attention to fraud since the last few decades, but there are still diverse but disorganized points of view regarding the relationship between e-Government and fraud, so further research needs to be carried out to provide more focused and validated results. Nonetheless, previous research has made limited efforts  to  collect  these  fragmented observations to holistically guide future research. To address this issue, we conducted a systematic literature review (SLR) of 87 articles discussing e- Government and fraud and provide a comprehensive synthesis of current knowledge in this domain. Specifically, we offer a thematic classification of previous research, reveal key gaps in the literature, and identify variables and research methods used by previous researchers as a reference for further research for the future.