Theoretical and methodological suggestions for studies examining health accounts and ethical judgment in accounting

Over the years, various initiatives have been aimed at improving the regional networks performance at country level to provide better support to measure health accounting of the member states in each of the Middle East and North Africa (MENA) and East Asia and Pacific (EAP) Regions. Significant progress has indeed been made; however, huge efforts are still required to match the networks presence at countries level to the needs of each country. The behavioural aspect of health accounts and ethical judgement and methodology the author adopted are based on a critical review of prior literatures and international guidelines already applied to countries. For international comparisons the use of health expenditures consistent with the concepts of health accounting was taken by the author as a prerequisite for undertaking policy analysis and changes in each of the studies countries in the above mentioned areas. Because the first application of methodology is critical, the author tested the new theoretical and methodological suggestions for studies examining health accounts and ethical judgment in accounting. The author consider that it is important to understand that while tables provide a systematic way to report health accounts data, policy makers will often request that the information be succinct and immediately meaningful in terms of policy issues reflecting the ethnic and health status of the population as well as modernization of the health system. The levels of detail in the author suggested cross-tabulations are specified differently in the regions of the world.