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Some Relationships between T-Accounts, Input-Output Tables and Social Accounting Matrices

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  • Graham Pyatt
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    Abstract

    Some relationships between the T-accounting format for presenting commodity balances; input-output (IO) tables; and social accounting matrices are discussed in this paper. The starting point is to recognize that IO tables do not contain all the information that is needed to complete a social accounting matrix (SAM), or, therefore, for the modelling of phenomena that depend on having a fully articulated SAM, such as the interdependence of the distribution of income and the structure of production. There is a need, therefore, to establish the character of the extra information that is required and this can be achieved by imposing the requirement that a SAM should be consistent with the basic cash identity that is fundamental to all social accounting. A second agendum is to develop the argument that, while T-accounts can, in principle, provide a database equivalent to that of a SAM, in practice, they are typically found to be an imperfect substitute. It is important, therefore, in designing a database, to go beyond the confines of an (extended) IO system and T-accounts. SAMs provide an appropriate framework for doing so.

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    File URL: http://www.tandfonline.com/doi/abs/10.1080/09535319900000027
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    Bibliographic Info

    Article provided by Taylor & Francis Journals in its journal Economic Systems Research.

    Volume (Year): 11 (1999)
    Issue (Month): 4 ()
    Pages: 365-387

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    Handle: RePEc:taf:ecsysr:v:11:y:1999:i:4:p:365-387

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    Related research

    Keywords: (Extended) input-output tables; national accounts; social accounting matrices (SAMs);

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    Cited by:
    1. Santos, Susana, 2011. "Measuring (socio-)economic systems using the SNA. A SAM approach," MPRA Paper 32758, University Library of Munich, Germany.
    2. Susana Santos, 2012. "A SAM (Social Accounting Matrix) approach to the policy decision process," Working Papers Department of Economics 2012/28, ISEG - School of Economics and Management, Department of Economics, University of Lisbon.
    3. Bos, Frits, 2011. "Three centuries of macro-economic statistics," MPRA Paper 35391, University Library of Munich, Germany.
    4. Santos, Susana, 2013. "Socio-economic studies with social accounting and socio-demographic Matrices. An (attempted) application to Mozambique," MPRA Paper 47999, University Library of Munich, Germany.
    5. Santos, Susana, 2014. "Studying the Socio-Economics of Ageing using Social Accounting and Socio-Demographic Matrices. An application to Portugal," MPRA Paper 53858, University Library of Munich, Germany.
    6. Susana Santos, 2013. "Socio-Economic Studies with Social Accounting and Sociodemographic Matrices. An application to Portugal," Working Papers Department of Economics 2013/16, ISEG - School of Economics and Management, Department of Economics, University of Lisbon.

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