ABSTRACT E-governance is premised on the notion that information technology can be used to reconfigure relations among various government departments as well as between governments and other stakeholders such as the private sector and civil society. This study uses social construction of technology (SCOT) and institutional theory as the lenses through which to deconstruct the process involved in using information technology to enhance transparency and accountability of an urban local government in India. It highlights how diverse stakeholders, by tapping into existing notions of good governance, articulated the project as resolving the need for timely, accurate, and structured information for decision-making. This problem definition led to the recognition that fundamental to transforming how the urban local government works was a reform in its financial management systems.