Global perspectives on methods of healthcare funding

Sharon Cannaby, February 2014. This paper brings together the views of senior ACCA members around the world on how different healthcare systems are funded. The discussions provide an insight into the advantages and disadvantages of each system as well as identifying opportunities for shared learning.


ACCA is recognised as an international thought leader in healthcare finance and works with the European Commission and other organisations around the world to publish works that promote the economic benefits of providing better quality health care. This paper, produced in conjunction with senior ACCA members employed in health systems around the world, builds on that reputation by discussing some of the key payment systems in use and the advantages and disadvantages of each.

The contributors ably demonstrate the role ACCA members play in supporting delivery of high quality, cost effective health care across the world.

Globally, the health service is facing funding pressures from: the shortage of doctors and nurses, increasing demand and expectation from patients, technological advances that push up costs, an ageing population, and increase in chronic diseases.

This paper demonstrates that there is no easy solution to meeting these challenges. It does, however, provide a valuable starting point for discussion. Accountants have an important part to play in ensuring the efficient use of health care resources and ACCA, working with its members, will continue to contribute to the debate.