This paper presents a theory for eGov information systems based on a model of governance derived from a general model of society, and compares the theory to other theories. The theory covers the whole field of governance, and it can be used at any level of governance. It focuses on effectiveness rather than (internal) efficiency of government operation, hence filling a gap as the latter is the yet most commonly discussed in the eGov research field. The theory can be used for high-level comparison and for detailed analysis of specific cases. The purpose of the theory is to provide a general framework within which to assess the development towards electronic government in a utility perspective - what good does an eGov information system do to government in a strategic perspective, that is, government as a manager of society rather than as a collection of well defined narrow services.