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is a global phenomenon, the simple transfer of Information and Communication Technology (ICT) solutions and related organizational concepts from developed to developing countries does not seem very appropriate or feasible. With the current proliferation of ICT, there is no doubt that E-Government has the potential impact of reducing administrative and development problems in a developing or developed country. Nevertheless, it is evident that compared to developed countries, additional efforts are necessary when implementing E-Government in developing countries of which Ghana is no exception. In comparison to developed countries, the different cultural, institutional and wider administrative contexts of developing countries must be considered to circumvent unpremeditated effects. Using the local government system in Ghana and relevant literature, this article outlines and addresses the cultural and different institutional contexts which must be taken into account when implementing E-Government. The paper further discusses some key research challenges and open issues involving E-Governmen