About

The OECD, Eurostat and WHO each have mandates from their member countries to collect and publish health expenditure data. Given the importance of global standards for health accounting, the three organisations have agreed to collaborate on the further development of methodologies for health accounts and health expenditure data, culminating in the revision of the System of Health Accounts (SHA) manual. Version 1.0 of the manual was published by the OECD in 2000.

The purpose of the revision is to make the methodology suitable to be the global standard accounting framework for statistics on health expenditure and financing.  We also want to enhance the analytical power of the SHA and the usefulness of the statistical guidelines.

The revised manual is expected to provide:
-a refined conceptual framework and a revised and expanded version of the International Classification for Health Accounts,
-better methods and more detailed guidance for improving the comparability of health expenditure data,
-information on the role of the health branch within the national economy through a statistical framework appropriately linked to the System of National Accounts.

We believe that a wide-ranging consultation process and contributions of health accounts experts to the SHA revision are of utmost importance to enhance the analytical power of SHA and improve its quality as a statistical framework. With this aim in mind, this website along with an Electronic Discussion Group (EDG) have been developed to serve the exchange of views within the global community of producers and users of health accounts in revising the System of Health Accounts (SHA) manual.

If you wish to receive announcements via the EDG, please email SHA.Contact@oecd.org to register.