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    Income and Expenditure Accounts Technical Series

    Human Resource Module of the Tourism Satellite Account - A Pilot Study for Ontario

    Appendix A: Accounting framework

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    The Human Resources Module (HRM) is based on and rooted in the accounting framework of the Canadian Tourism Satellite Account (TSA), which follows the international guidelines in Recommended Methodological Framework: Tourism Satellite Account (TSA:  RMF).1 In turn, the TSA: RMF is based on the accounting framework and principles of the internationally recognized System of National Accounts 1993 (SNA).2

    Because the HRM uses the same framework, concepts and definitions as the Canadian TSA, results from both can be readily compared. By extension, the HRM results can be compared to those of the Canadian system of national economic accounts (CSNEA), in particular, to the number of jobs, hours worked and labour income in other industries in the economy. This enhances the analytical capacity of the HRM.3

    Notes:

    1. Commission of the European Communities, Organisation for Economic Co-operation and Development, World Tourism Organization, United Nations Statistics Division, Tourism Satellite Account: Recommended Methodological Framework, Luxembourg, Madrid, New York, Paris, 2001.
    2. Commission of the European Communities, International Monetary Fund, Organisation for Economic Co-operation and Development, United Nations, World Bank, System of National Accounts 1993, Brussels, Luxembourg, New York, Paris, Washington, 1993.
    3. Some conceptual differences exist between the Canadian TSA and the international guidelines in the TSA-RMF. See Katharine Kemp and Shaila Nijhowne, "Study of the Canadian Tourism Satellite Account: Comparison of the TSA-RMF and CTSA," report prepared for the Canadian Tourism Commission for the meetings of the Macroeconomics and Statistics Sub-Committee of the World Tourism Organization, March 8-9, 2004 in Madrid.
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