Assessing the relationship between coercive factors and e-service content on Malaysian Local Government websites

With the ongoing influence of digital technologies on contemporary governance, local governments are increasingly adopting e-government initiatives to improve the quality, accessibility, and efficiency of public service delivery. This conceptual paper applies Institutional Theory to examine the relationship between coercive factors and the e-service content disclosed on Malaysian local government websites. The assessment focusses on coercive isomorphism, proposing that jurisdictional influence, innovation initiatives, and integrity infrastructure constitute organizational responses to formal and informal pressures from higher governing authorities. The Internal Audit Function is introduced as a governance-based moderating mechanism that may enhance the translation of institutional pressures into comprehensive, consistent, and reliable e-service content. To support future empirical research, the study proposes a quantitative content analysis of 151 Malaysian local government websites using the E-Service Assessment Index (ESAI), adapted from the Local Online Service Index (LOSI). The paper details procedures for operationalization, coding, reliability assessment, and moderation testing. The study contributes by extending Institutional Theory to digitalization and internal assurance of local government, enhancing a content-based assessment of eservice maturity, and providing a framework to support and improve local digital governance, not only at the local level, but also at the global stage.