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Healthcare providing organizations realize astonishing advancements in treatment procedures and medical technology that strongly impact health outcome. Despite recognition of potential contributions of health information systems (HIS) its adoption is comparably low. Existing design research artifacts for IS evaluation conceptualized for domains other than healthcare produce inadequate results due to an inappropriate set or balancing of value indicators. Their application hence results in unclear value of HIS, hindering investments. Given the socio-technical character of HIS, behaviorist research on acceptance can be considered a good theoretical foundation for designing methods for ex ante evaluations of IS in healthcare. Based on the unified theory of acceptance and use of technology, six key variables are applied for a concept-driven literature research of criteria determining value of HIS. The resulting taxonomy contributes to the knowledge base a more detailed understanding of domain-specific HIS value indicators, which is tested for validity through a factor analysis.