| Abstract | Governments are working continuously in order to improve services for their citizens. The success of E - Government initiatives is highly dependent on the willingness of the citizens‟ to adopt E - Government services. The research work has its unde rlying objective to identify critical factors influencing the citizens ‟ intention to adopt e - Government services at different levels of service maturity , both information and t ransaction level s . To meet the research objectives, an integrated conceptual model (ICM) has been proposed by integrating the influential factors to present the unified picture of the overall factors related to the adoption of E - Government . The proposed mo del is based on the strong theoretical backgrounds of Technology Acceptance Model (TAM), Diffusion of Innovation (DOI) and DeLone and McLean (D & M) IS Success Model. After proposing the conceptual model, the expert reviews were conducted with the government officials, software engineers and academic researchers of Pakistan to make the model specific to the Pakistani context. The variables encountered as a result of expert reviews were incorporated into the integrated conceptual model (ICM ); i.e., awareness, trust in the Internet and trust in the government. An integrated conceptual model (ICM) is empirically tested using multiple regression analysis to find the influence of predictive variables on the citizens‟ intention to adopt E - Government services at tw o different levels of service maturity; i.e., information and transaction level . A sample of 300 citizens representing the Pakistani society responded to the online and offline survey. The quota sampling method was used to collect data in equal proportion from both user groups; i.e., online and offline which were further divided into the group s of IT professionals, academic researchers, government officials and business personnel. The user groups leads to another research investigation to compare the adopti on perspectives of online and offline users. T he result of analysis performed at two different levels of service maturity; i.e., information and transaction level shows that perceived usefulness, perceiv ed ease of use, perceived risk, service quality, info rmation security and ICT infrastructure were significant variables to get information from the government website. However, perceived usefulness, perceived ease of use, paralingual web support, ICT i nfrastructure, service quality and transaction security w ere found to be significant at transaction level. In case of online users, the findings shows that perceived usefulness, service quality, awareness and information security were significant variables to get information w hile service quality, perceived eas e of use and trust in the internet were significant variables to conduct transaction with the government website. In case of offline users, the results showed that perceived ease of use, trust in the government, perceived risk and paralingual web support w ere significant variables to get information while perceived risk, perceived ease of use, paralingual web support and transaction security were significant variables to conduct transaction with the government website. On the basis of findings, recommendati ons and managerial implicatio ns are also discussed. |