Abstract
Abstract The paper explores boundaries of cross-boundary information sharing and integration in the context of Taiwan e-Government by using an integrated framework of boundaries adopted from the literature. The discussion of the various boundaries provides a thorough lens to understand the complexity of cross-boundary information sharing and integration. The adopted framework of boundaries is proved to be a useful analytical tool to perceive various vertical and horizontal boundaries in initiatives of cross-boundary information sharing and integration in different e-Government contexts. A new process boundary in the vertical dimension is also identified. In addition, the case shows that centralized information systems can help government agencies to cross the boundaries of information sharing and reduce the number of boundaries government agencies may encounter. Lastly, it is perceived that vertical boundaries are not always easier to cross than horizontal boundaries.
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