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The rapidly increasing penetration and use of the Internet, in conjunction with the explosion of various technologies based on it, gave rise to the development of numerous e-services, such as e-business, e-banking, e-government and e-learning ones. The websites providing these e-services collect large amounts of users’ activity and evaluation data. It is necessary to transform these data into useful business analytics that allow a better understanding of the strengths and weaknesses of the e-service, the various types of value it generates, and its whole value generation mechanism, and at the same time provide guidance for its improvement and optimization. We propose and validate a methodology for transforming user evaluation data into useful business analytics, founded on the technology acceptance model, the IS success model and e-services. We define a three-layer value model for e-services, including …