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HEALTH CARE ACCOUNTS—A CONCEPTUAL FRAMEWORK AND AN ILLUSTRATIVE EXAMPLE *
Author(s) -
Sunga Preetom S.,
Swinamer Janet L.
Publication year - 1986
Publication title -
review of income and wealth
Language(s) - English
Resource type - Journals
SCImago Journal Rank - 1.024
H-Index - 57
eISSN - 1475-4991
pISSN - 0034-6586
DOI - 10.1111/j.1475-4991.1986.tb00540.x
Subject(s) - variety (cybernetics) , health care , revenue , set (abstract data type) , national accounts , conceptual framework , public economics , sample (material) , actuarial science , economics , business , economic growth , finance , computer science , accounting , sociology , social science , chemistry , chromatography , artificial intelligence , programming language
Canadian statistics of the health care delivery system are generated under a variety of concepts, methodologies, definitions, and classifications by the numerous individual units, institutions, and organizations involved. This paper presents an overview and a framework for satellite accounts on health care delivery. Its objective is to enable the organization of economic and financial information on health care delivery activities from different sources into a set of consistent statistics detailing current expenditures, current revenues, purposes of spending, and source and application of funds in the health care delivery system. It is recognized that this economic framework is only a first stage in establishing a complete health information framework which could link economic with social and demographic data. A sample set of accounts for the province of Ontario in the fiscal year 1977‐78 is presented to demonstrate the feasibility of establishing such satellite accounts.