Social Accounting Matrix and the System of National Accounts: An Application
AbstractThe purpose of this session is to show how the System of National Accounts (SNA) and the input output (supply and use) tables are used to construct a Social Accounting Matrix (SAM). Based on the country's National Accounts, an aggregate SAM will be constructed for the Portuguese economy and their full consonance will be demonstrated by identifying both the items and balances of the various internal accounts of the System in the constructed SAM. The SAM will be shown as a working instrument for quantifying the flows in the economic circuit, and blocks of sub-matrices with common characteristics will be described in terms of the accounting transactions that are included in each of them. As an example, a more detailed SAM will be constructed and the contents of its cells described in strict detail. The relationship between the SAM and the input-output table will also be briefly analysed.
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Bibliographic InfoPaper provided by ISEG - School of Economics and Management, Department of Economics, University of Lisbon in its series Working Papers Department of Economics with number 2005/14.
Date of creation: 2005
Date of revision:
Contact details of provider:
Postal: Department of Economics, ISEG - School of Economics and Management, University of Lisbon, Rua do Quelhas 6, 1200-781 LISBON, PORTUGAL
Web page: https://aquila1.iseg.ulisboa.pt/aquila/departamentos/EC
This paper has been announced in the following NEP Reports:
- NEP-ALL-2005-10-15 (All new papers)
Please report citation or reference errors to , or , if you are the registered author of the cited work, log in to your RePEc Author Service profile, click on "citations" and make appropriate adjustments.:
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- Jeffrey Round, 2003. "Constructing SAMs for Development Policy Analysis: Lessons Learned and Challenges Ahead," Economic Systems Research, Taylor & Francis Journals, vol. 15(2), pages 161-183.
- Graham Pyatt, 1999. "Some Relationships between T-Accounts, Input-Output Tables and Social Accounting Matrices," Economic Systems Research, Taylor & Francis Journals, vol. 11(4), pages 365-387.
- Pyatt, Graham, 1988. "A SAM approach to modeling," Journal of Policy Modeling, Elsevier, vol. 10(3), pages 327-352.
- Susana Santos, 2003. "Social Accounting Matrices for Portugal in 1998-99. Modelling the effects of charges in government receipts and expenditures," Working Papers Department of Economics 2003/07, ISEG - School of Economics and Management, Department of Economics, University of Lisbon.
- Santos, Susana G., 2004. "Portuguese net borrowing and the government budget balance: A SAM approach," Journal of Policy Modeling, Elsevier, vol. 26(6), pages 703-717, September.
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