This study investigates the determinants of smart government systems that are used in public service organizations in Saudi Arabia. The world's developed nations have conducted studies on smart government systems, but little research has been done on the Middle East, particularly in Saudi Arabia. This study fills the lacuna in the literature. Based on a number of theories including the Technology, Organization, and Environment framework (TOE), Unified Theory of Acceptance and Use of Technology (UTAUT), and Technology Acceptance Models (TAM), the study established an integrated conceptual research model. Online survey questionnaires were sent to 2060 employees in four ministries and after the second reminder a total of 427 completed answers were received, of which 419 (22% response rate) were deemed useable for the analysis. Multivariate statistical analysis was used to analyze the data and results indicated that 51% of the variance (R 2 = 0.51) of employees' perceptions of smart government systems is explained by independent determinants. Findings show that security concerns (t (419) = 2.051, p < 0.041), ICT strategy (t (419) = 4.215, p < 0.000), managerial support (t (419) = 5.027, p < 0.000), incentives (t (419) = 5.263, p < 0.000), and trust (t (419) = -1.957, p < 0.050) are significant predictors of smart government systems acceptance. Meanwhile cultural values (t (419) = 0.669, p < 0.504) and religious values (t (419) = 1.082, p < 0.280) have no significant effect on the attitude to smart system adoption. Perception was found to have a strong significant effect on adoption of smart government systems (t (419) = 8.411, p < 0.000). These results have significant implications for the Saudi government's drive to implement smart government systems in all its agencies.