Many low-income countries desire to implement and adopt digital government as a springboard for economic and social development but face many challenges. The United Nations identifies that Africa has especially lagged consistently in digital government development and adoption. Most scholars largely attribute the challenges to infrastructure and skills, and often rhetorically cite culture as playing a strong role. This study specifically examined the role of indigenous African culture (‘spirituality’, ‘communalism’ and ‘respect for authority and elders’) and internet access on the adoption of digital government services (e-filing and e-payment of taxes) by Small and Micro Enterprises (SMEs) in Zambia, with the Unified Theory of Acceptance and Use of Technologies (UTAUT) as the underpinning theoretical lens. Data analysis was done using Structural Equation Modelling with principal attention given to the moderating and mediating influence of indigenous African culture. The influence of internet access on the intention to adopt digital government was also examined. The findings from the cross sectional study of 401 tax registered SMEs suggests that ‘spirituality’, ‘African communalism’ and ‘respect for authority and elders’ have significant negative moderating effects on the adoption of e-filing but not on e-payment; and ‘spirituality’, ‘African communalism’ and ‘respect for authority and elders’ are all significant mediators of the intention to adopt both e-filing and e-payment. This means that indigenous African culture plays a significant role in explaining Africa’s position in digital government development and adoption. The findings also showed a negative influence of internet access on the intention to adopt digital government services despite the measures that government has put in place. These results make a novel contribution to Information Systems (IS) theory in identifying a critical yet often overlooked indigenous cultural influence on the adoption of digital innovations in low-income countries. The findings also calls for finding new or adapted IS theories that take into account such unique cultural constructs. The thesis recommends that the research is extended to other low-income countries as well as other contexts that exhibit strong indigenous cultural values. / School of Computing / Ph. D. (Information Systems)