Bookmark this website: http://www.oecd.org/health/sha/revision. It is also available in Arabic, Chinese, Russian, French and Spanish on the WHO’s website.

Welcome to the
Revision of the System of Health Accounts
 Website

The OECD, Eurostat and WHO have agreed to revise the System of Health Accounts  (SHA) methodology, culminating in the publication of the SHA Manual 2.0.

What is the System of Health Accounts?

Over recent decades, there has been a growing need of health policy analysts to address such questions as:

• What are the main drivers accounting for health expenditure growth?
• What factors explain the observed differences between countries?
• What are the main structural differences in health spending between countries?
• How are changes in the structure of health spending and performance of health systems related?
  

To answer those questions, a common international system of statistical reporting rules was needed. The System of Health Accounts (SHA) establishes a set of common concepts, definitions, classifications and accounting rules to enable comparability of health spending data over time and across countries. The System of Health Accounts (SHA) addresses three basic questions:

• Where does the money come from?
• Where does the money go to?
• What kind of services are performed and what types of goods are purchased?

Why revise?

There are unresolved issues in SHA methodology. These include:

• a lack of adequate methods for output and price measurement;
• the definition of the boundary between health and long-term care; and
• the boundary of public health.

The revised SHA Manual aims to provide a refined conceptual framework and a revised and expanded version of the International Classification for Health Accounts in order to:

• improve the comparability of health expenditure data across countries and over time;
• provide better information for assessing the performance of health systems; and
• provide better information on the role of the health sector within the national economy.

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