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After more than a decade of comprehensive research work in the area of electronic government (e-government), no attempt has yet been made to undertake a systematic literature review on the costs, opportunities, benefits and risks that influence the implementation of e-government. This is particularly significant given the various related challenges that governments have faced over the years when implementing e-government initiatives. Hence, the aim of this paper is to undertake a comprehensive analysis of relevant literature addressing these issues using a systematic review of 132 studies identified from the Scopus online database and Google Scholar together with a manual review of relevant papers from journals dedicated to electronic government research such as Electronic Government, an International Journal (EGIJ), International Journal of Electronic Government Research (IJEGR) and …