As organizations continue to apply IT in order to provide more accessible and convenient digital services, citizens expect the same level of accessibility from government services. As a result, governments are increasingly participating in the “e-government movement”. However, there is a debate regarding how to successfully implement this concept and authors present different theoretical perspectives regarding how governments can move towards a “fully functional electronic government”. This critical review presents and compares these perspectives. Technical rational perspectives provide stepwise guidelines for how governments can develop their structures to better accommodate e-government and alter their organizational forms accordingly. In contrast, socially and politically embedded perspectives emphasise gradual change, take contextual aspects into consideration and see IT as a means to enforce and sustain political and social values. This review seeks to outline the core assumptions within these perspectives and evaluate the supporting arguments and empirical evidences to assess their strength and suitability.