Definition: Health accounts
European System of Accounts (ESA)
International framework for health data aimed at serving analysis and policy needs, national as well as European and international. The framework is designed for countries with a wide range of different models of organising their national health systems. The framework is a major tool for monitoring fast changing and increasingly complex health care systems. It measures and presents structural changes, such as shifts from in-patient to out-patient care and the emergence of multifunctional providers.
Eurostat, "European System of National and Regional Accounts - ESA 2010", Luxembourg, 2013