IDEAS home Printed from
   My bibliography  Save this paper

SHA-Based National Health Accounts in Thirteen OECD Countries: A Comparative Analysis


  • Eva Orosz
  • David Morgan


The purpose of the System of Health AccountsChanges in health systems and concomitant health policy questions have been challenging the traditional system of health expenditure statistics over the last couple of decades. What are the major factors accounting for health expenditure growth? What factors explain the differences between countries in expenditure growth? How to ensure sustainable financing? What are the major factors accounting for the differences in the structure of health spending? How are the changes in health spending structure and the performance of health systems related? In order to answer such questions, reliable, comparable and appropriately detailed health expenditure data are required. The System of Health Accounts intends to provide the foundation for health statistics that are able to meet these challenges.Box 1What is the System of Health Accounts?The System of Health Accounts (SHA) proposes an integrated system of comprehensive and internationally ...

Suggested Citation

  • Eva Orosz & David Morgan, 2004. "SHA-Based National Health Accounts in Thirteen OECD Countries: A Comparative Analysis," OECD Health Working Papers 16, OECD Publishing.
  • Handle: RePEc:oec:elsaad:16-en

    Download full text from publisher

    File URL:
    Download Restriction: no


    Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.

    Cited by:

    1. Mathauer, Inke & Nicolle, Emmanuelle, 2011. "A global overview of health insurance administrative costs: what are the reasons for variations found?," Health Policy, Elsevier, vol. 102(2), pages 235-246.

    More about this item

    JEL classification:

    • H51 - Public Economics - - National Government Expenditures and Related Policies - - - Government Expenditures and Health
    • I10 - Health, Education, and Welfare - - Health - - - General

    NEP fields

    This paper has been announced in the following NEP Reports:


    Access and download statistics


    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:oec:elsaad:16-en. See general information about how to correct material in RePEc.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: (). General contact details of provider: .

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service hosted by the Research Division of the Federal Reserve Bank of St. Louis . RePEc uses bibliographic data supplied by the respective publishers.