Innovative and Sustainable Accounting Practices for the Management and Prevention of Chronic Diseases

Currently, chronic diseases are an increasing problem for the economic, financial and social sustainability of healthcare systems worldwide and for society as a whole, not only from a healthcare point of view, but also because they pose managerial and accountability challenges. This work identifies innovative and sustainable management approaches, planning and control systems, and accounting practices for chronic disease management and cost-effective operational models for high-quality care. This study conducts a narrative literature review that adopts a Value-Based Health System perspective to provide an overview of the existing models for chronic disease management, particularly those accelerated by pandemic-driven changes, and their economic impact on health systems. The challenges posed by population ageing require a systematic and multidisciplinary approach that encompasses: 1) the reorganisation of the health and healthcare systems towards a decentralised model leveraging the expertise of different healthcare professionals; 2) an expanded approach towards preventive and personalised care and increased coordination among primary care providers and specialists (with a greater involvement of general practitioners); and 3) the optimisation of the offer of digital health solutions (e.g., remote monitoring, AI-driven tools and smart wearables) to improve healthcare delivery. Among the experiences identified, the living lab is a novel model of open innovation ecosystems that could be applied to digital health.