The intention of the government is to increase government efficiency in developing the economy and in providing public services (Fakhri, 2010). 3Dubai is currently experiencing an extraordinary development phase with high ambitions and opportunities for the future by keeping the welfare of people, tourists, and organizations. Upfront in February 2014, the government of Dubai has launched a new initiative called Government of the Future through the announcement of Dubai 2021 strategy. what aims at making a global move from providing faster services to providing instant services by transforming Dubai government entities into smart organizations. A smart government is one that successfully utilizes technological advancement to improve service delivery and stimulate economic growth (Chourabi, 2012). The intention of the government is to increase government efficiency in developing the economy and in providing public services (Fakhri, 2010).In view of that, all organizations associated with the government of Dubai are instructed to support the Smart Government project and to immediately work towards the required transformation through creating a unified platform which delivers integrated services of all government entities (Kim Mauborgne, 2009). Like any other project, it is undeniable that although Dubai has a wide range of opportunities to transform its government entities into smart organizations, the project may undergo numerous challenges that if not overcome will probably disturb the development plan.A wide range of researches has been conducted on the use of technology to have smarter business operations, smarter organizations, and smarter cities (e.g. Seoul, Singapore, Amsterdam, and Barcelona) (Kim Mauborgne, 2009). It is clear that over 50% of the cities attempting to develop smart cities have failed in the first initiative.