How much should countries spend on health, and how can this expenditure be tracked? As health care systems around the world continuously develop in response to changing demographics, disease patterns rapid technological development and highly complicated funding mechanisms, this is the kind of information required by the experts and policy-makers who are responsible for determining national health accounts.

An effective health accounting system provides the information needed to develop policies that enhance equity and provide equitable health care financing by monitoring the progress of countries towards comprehensive health coverage. Since 2006, WHO and other organizations, through the contributions of health accountants around the world, have been reviewing and developing mechanisms for a new system of health accounting. In 2011, a new system – referred to as SHA2011 -- was developed.