As one of the internationally leading country in electronic governing, Taiwanese government is facing difficulties in the application of shared service center (SSC), especially the integration of back-office information systems. Taiwanese government is promoting a government organization reform project, being aimed at improving the efficiency and quality of government services. With the advance of reforming, Taiwanese government plans to reinforce the SSC applications in every Ministry. The purpose of this research is through in-depth interviews with the staff in the Ministry of Finance (MOF) 1