Over the last decade, coinciding with the growth of information and communication technologies, globalization expansion and consequently increased awareness of citizens, communities’ dissatisfactions over the lack of accountability, lack of transparency and centralized government structure is leading to the emergence of the new approach called e-governance. E-governance, against e-government by relying on bilateral cooperation is seeking for increased participation, accountability, transparency and generally provides optimal services. In this applicant project that is written with aim of clarifying the concept of e-governance and effects of cultural and technical factors, the data were firstly collected by library studies and then collected by questionnaires with Random Stratified Sampling, among 110 employees of Tehran municipality. In order to assess its validity, confirmatory factor analysis were used and for testing hypotheses structural equation modeling approach has been applied. The results show that both technical and cultural