Revision of the System of Health Accounts (SHA)

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.

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.

OECD, as a secretariat for the collaboration, hosts the main SHA revision website in English. For detailed version please, visit the Revision of the System of Health Accounts Website. The other languages are hosted in WHO website.

The intension is to make it possible for all country experts to involve in the process, share experiences from implementing the SHA or National Health Accounts (NHA), and contribute to the new international standard. Contributions are welcome in any of the six official WHO languages.

Main contact points :

• sha.contact@oecd.org
• nhaweb@who.int

Presentations from the 2nd regional consultation meeting on the revision of the System of Health Accounts - EMRO and EURO regions :

Regional consultations results documents :

Updated country information
NHA data of the Member States for 1995 - 2007

Institutionalization of NHA in Pacific countries [pdf 534kb]

Policy highlights
Illustration of NHA information for policy formulation in countries

Policy impact database by HealthSystems20/20

Refining Estimates of Public Health Spending as Measured in NHA
Canadian experience
USA experience

This Guide is now available in Arabic, French and Spanish also and in draft form in Chinese and Russian .

For queries or suggestions, or to submit material related to national health accounts or health accounting, please e-mail: nhaweb@who.int