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E-Government increases transparency and im- proves communication between the government and the users. Providing e-Government services to business sector is a fun- damental mission of governmental agencies in Saudi Arabia. However, the adoption of e-Government systems is less than satisfactory in many countries, particularly in developing coun- tries. This is a significant factor that can lead to e-Government failure and, therefore, to the waste of budget and effort. One pertinent, unanswered question is what are the key factors that influence the adoption and utilisation level of users from business sector. Unlike much research in the literature that has utilised common technology acceptance models and theories to analyse the adoption of e-Government, which may not be sufficient for such analysis, this study proposes a conceptual framework following a holistic approach to analyse key factors that influence the adoption and utilisation of e-Government in Saudi Arabia. The developed framework, E-Government Adoption and Utilisation Model (EGAUM), was developed based on critical evaluation of several common models and theories related to technology acceptance and use including Technology Acceptance Model (TAM) and Unified Theory of Acceptance and Use of Technology (UTAUT), in conjunction with analysis of e-Government adoption literature. The study involved 48 participating business entities from two major cities in Saudi Arabia, Riyadh and Jeddah. The descriptive and statistical analyses are presented in this paper and the results indicated that all the proposed factors have degree of influence on the adoption and utilisation level. Perceived Benefits, Awareness, Previous Experience, and Regulations & Policies were found to be the significant factors that are most likely to influence the adoption and usage level of users from business sector. Keywords: E-Government; E-Services; Saudi Arabia; Technology Adoption; Influential Factors; Users’ Intention; Business Sector Perspective

Innovative Framework for e-Government adoption in Saudi Arabia: A Study from the business sector perspective