Income and Expenditure Accounts Technical Series

    Human Resource Module of the Tourism Satellite Account, 2011

    Appendix A Accounting framework

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    The Human Resource Module (HRM) is based on and rooted in the accounting framework of the Canadian Tourism Satellite Account (CTSA), which follows the international guidelines in Recommended Methodological Framework: Tourism Satellite Account 2008 (TSA: RMF).1 In turn, the TSA: RMF is based on the accounting framework and principles of the internationally recognized System of National Accounts 2008 (SNA).2

    Because the HRM uses the same framework, concepts and definitions as the CTSA, results from both can be readily compared. By extension, the HRM results can be compared to those of the Canadian System of National Accounts (CSNA), 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


    1. Commission of the European Communities, Organisation for Economic Co-operation and Development, World Tourism Organization, United Nations Statistics Division, 2008.
    2. Commission of the European Communities, International Monetary Fund, Organisation for Economic Co-operation and Development, United Nations, World Bank, 2008.
    3. Some conceptual differences exist between the Canadian TSA and the international guidelines in the TSA-RMF. See Katharine Kemp and Shaila Nijhowne, 2004.
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