Cost-benefit evaluation of e-health services: acceptance and value creation are interactive forces

Resources are limited in health care. There is a scarcity of knowledge on how to economically evaluate e‐health. The present study is a review of research in this area. The article proposes a theoretical frame of reference for cost‐benefit evaluation of e‐health services from the vantage point of electronic health records. The basis of the evaluation needs to acknowledge the context of all relevant heterogeneous stakeholder groups. Acceptance is linked to the unique situation, as one group may perceive costs while another realizes the benefits. The model is expressed as a loop, where expected values and realized values within the processes are intricately connected to one another, evolving over time.