System of Health Accounts (SHA 2011)
Since 2006 OECD, EUROSTAT and WHO collaborated intensively to revise the System of Health Accounts methodology with the expertise and inputs of health accountants across the globe. This process culminated in the publication of new manual in October 2011: SHA 2011.
The SHA 2011 manual provides a refined conceptual frameworks and an extended and revised set of classifications included in the International Classification of Health Accounts (ICHA) in order to:
- Improve the comparability of health expenditure across countries and over time;
- Provide better information of greater relevance for policy concerns, and
- Provide better information on the role of the health sector within the national economy; SHA 2011 links better to the System of National Accounts (SNA 08).
The manual is available in English. Translations in French and other languages will be added on their completion. Other documents relevant for the implementation of SHA 2011 may be added as well.
System of Health Accounts 2011 (SHA 2011)
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System of Health Accounts 2011 (SHA 2011)
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Acknowledgements for the contributions to the creation of SHA 2011
pdf, 47kb - Guidelines for the Implementation of the SHA 2011 Framework for Accounting Health Care Financing
