This article examines the way stakeholders in parts of the UK local government community have developed a set of tools and frameworks for supporting e-Government-related change. In particular, it looks at how ideas from Activity-Based Costing have been drawn upon to support business process improvements and decisions about delivery channels. The article follows the evolution of an approach known as the 'Cost Architecture Framework' and how this is being used by public bodies to support more

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... cient and effective service designs. The implications of the approach-including its links to ideas on 'lean management'-are then discussed. The article provides an insight into how communities of actors can come together to develop common approaches and solutions in addressing their e-Government needs. It also discusses the limits to such collaborations in the face of resource constraints, and the need for end-user customisation in supporting local applications.