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Proposal for a Social Accounting Matrix Which Fits into the Next System of National Accounts

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Author Info
Keuning, Steven J

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Abstract

This paper shows that all flow accounts which may become part of the next system of national accounts (SNA) can be embedded easily in a social accounting matrix (SAM) framework. In fact, a SAM format has several advantages when compared to the traditional T-accounts for the institutional sectors. The SAM allows for more flexibility in selecting (1) the most relevant (different) classification in each account, and (2) the most relevant (different) valuation principle in each account. Compared with most currently available SAMs, the national accounting flows matrix in this paper adds a complete supply and use system, more detail in the current institutional sector accounts, a produced capacity account recording the destination of investments by production activity, flow-of-funds matrices, an "other" changes in assets account and a changes in balance sheet account. This framework is illustrated with an example for The Netherlands. Copyright 1991 by Taylor and Francis Group

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Publisher Info
Article provided by Taylor and Francis Journals in its journal Economic Systems Research.

Volume (Year): 3 (1991)
Issue (Month): 3 ()
Pages: 233-48
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Handle: RePEc:taf:ecsysr:v:3:y:1991:i:3:p:233-48

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  1. Tjeerd Jellema & Steven Keuning & Peter McAdam & Reimund Mink, 2004. "Developing a euro area accounting matrix: issues and applications," Working Paper Series 356, European Central Bank. [Downloadable!]
  2. McDonald, S & Kirsten, J.F. & van Zyl, J., 1997. "A social accounting matrix for modeling agriculutral policy reform in South Africa," Agrekon, Agricultural Economics Association of South Africa (AEASA), vol. 36(4), December. [Downloadable!]
  3. Maki, Wilbur & Westeren, Knut Ingar, 1992. "Analyzing A Rural Region'S Future With A Social Accounting System," Staff Papers 13833, University of Minnesota, Department of Applied Economics. [Downloadable!]
  4. Maki, Wilbur, 1991. "Analyzing A Region'S Economic Base," Staff Papers 13233, University of Minnesota, Department of Applied Economics. [Downloadable!]
  5. Susana Santos, 2006. "Better policy analysis with better data. Constructing a Social Accounting Matrix from the European System of National Accounts," Working Papers 2006/22, Department of Economics at the School of Economics and Management (ISEG), Technical University of Lisbon.. [Downloadable!]
  6. Axel Johannes Schaffer & Carsten Stahmer, 2006. "Women's GDP - A Time-based Input-Output Analysis," Swiss Journal of Economics and Statistics (SJES), Swiss Society of Economics and Statistics (SSES), vol. 142(III), pages 367-394, September. [Downloadable!]
  7. Maki, Wilbur, 1992. "Reshaping The City-Region In Global Competition," Staff Papers 13904, University of Minnesota, Department of Applied Economics. [Downloadable!]
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