Purpose - The purpose of this paper is to review selected literature on e-government service orientation and highlight differences between academic theory and empirical findings. To date, there has been little support for predictions made in the e-government conceptual literature. Design/methodology/approach - The paper is a conceptual framework for a literature review of e-government and service orientation is presented. A systematic database search is then undertaken to identify the literature related to e-government and service orientation. Suitable papers are selected, carefully read, and systematically analysed according to the conceptual framework. A discussion and relevant conclusions are then presented. Findings - The paper finds that a gap appears to exist between conceptual literature and empirical findings. For example, conceptual research claims that e-government will result in a reduction of staff, yet no empirical findings have proven this. The present study applies institutional theory for understanding the fundamental reasons to this gap. Research limitations/implications - The paper is based on a literature review of 27 articles, three monographs and one edited volume focusing on service orientation and e-government. It does not attempt to examine the full range of the literature available within the field of e-government. Originality/value - This review paper uniquely considers the gaps between the theory and practice of e-government service orientation, and identifies where they exist. Some possible explanations for the gaps are explored which can be of interest to both academics and practitioners working in the field.