Paper/Speech Details of Conference Program for the 26th NISPAcee Annual Conference Program Overview II. e-Government Author(s) David Duenas-Cid University of Tartu Tartu Estonia Krimmer Robert, Krivonosova Iuliia, Title Methodology for the Calculation of Costs in Multi-Channel Elections File Paper files are available only for conference participants, please login first. Presenter David Duenas-Cid Abstract With the general decline of voter turnout in established democracies around the world, a number of countries have started to look into adding alternative means of voting, including Internet and postal voting resulting in complex multi-channel elections. However, research into the governance thereof remains limited. Under this framework, we created a methodology to calculate the costs of the different electoral channels in order to bring relevant information on the way such offerings are being undertaken and how they influence and change the voting process and governance thereof, as well as answering the question how the adding/removing of Internet voting and other channels impacts overall costs thereof. This presentation will be oriented to the explanation of the methodology we propose for this purpose, based on an interdisciplinary theoretical framework including (1) election administration, (2) business process reengineering and (3) activity-based costing, representing a novel approach to how elections with Internet voting are being run and how it affects their costs.