From traditional to digital: Unravelling performance measurement systems and accounting methods in drug treatment through a systematic review and content analysis

Cost measurement strategies are crucial for healthcare organisations, particularly for illicit drug use, often a lifelong condition. Long-term treatment and innovative cost-management strategies are necessary for sustainable treatment. This study proposes integrating digital transformation into drug-related healthcare spending estimates by examining existing models in the scientific literature that estimate the costs of substance abuse treatment. We conducted a systematic study using qualitative content analysis, enhanced by a snowball process. We also considered cost estimation techniques available in the grey literature from entities responsible for monitoring drug treatment. The analysis identified 11 methods for estimating the costs of treating drug dependence that can enhance performance measurement strategies in healthcare settings; however, these require improvements to align with a complete digital ecosystem. Achieving digital transformation in drug-dependence treatment costs requires collaboration among various stakeholders. To ensure a fair accounting comparison, heterogeneity among the different methods must be reduced, and researchers and practitioners need to collaborate on estimating the costs of providing healthcare for substance abuse in a digital context.