Health accounts (HA) provide a systematic description of the financial flows related to the consumption of health care goods and services, describing a health system from an expenditure perspective. More countries implement and institutionalize health accounts in response to the increased expectations from analysts, policymakers, and the general public alike. The volume and granularity of health expenditure data produced with health accounts make it possible for more comprehensive quantitative analysis at the national and international levels.

A System of Health Accounts 2011 (SHA 2011) is a methodology that sets out an integrated system of comprehensive and internationally comparable accounts, which provides a uniform framework for producing health expenditure accounts that can help track resource flows from sources to consumption. The methodology builds on the original OECD Manual, published in 2000, and the Guide to Producing National Health Accounts, providing more details regarding boundaries, definitions, and concepts – responding to the health care systems around the globe – from the simplest to the more complicated. The methodology development is a joint effort of OECD, WHO, and the European Commission. 

The data produced with health accounts has two primary uses: international overviews comparing health expenditure data across states and more detailed analyses on national health spending over time. 

Implementing SHA requires political commitments, clear institutional responsibilities, and cooperation at the national level between institutions with relevant data sources.