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The integration of the non-profit sector in a Social Accounting Matrix: methodological issues, empirical evidences and employment effects for Italy


  • Giovanni Cerulli

    () (Ceris-CNR, Istituto di Ricerca sull’Impresa e lo Sviluppo)


This work presents a Social Accounting Matrix (SAM) for Italy including, for the first time, an economic account of the non-profit sector (or “third sector”). The year it refers to is 1999. In the first part of this article I address statistical definition of the non-profit sector and how I include it in the SAM framework. I then go on to set out the main results of my analysis. Two kinds of results will be considered, referring respectively to comment on the principal descriptive coefficients of the SAM, and to a simple simulation analysis to test the impact of fiscal policy (public expenditure and public transfers) on the level of employment generated within and through the third sector activity.

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  • Giovanni Cerulli, 2008. "The integration of the non-profit sector in a Social Accounting Matrix: methodological issues, empirical evidences and employment effects for Italy," Rivista di statistica ufficiale, ISTAT - Italian National Institute of Statistics - (Rome, ITALY), vol. 10(2), pages 33-63, October.
  • Handle: RePEc:isa:journl:v:10:y:2008:i:2:p:33-63

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    References listed on IDEAS

    1. Defourny, Jacques & Thorbecke, Erik, 1984. "Structural Path Analysis and Multiplier Decomposition within a Social Accounting Matrix Framework," Economic Journal, Royal Economic Society, vol. 94(373), pages 111-136, March.
    2. Carlo Borzaga, 2013. "Social enterprise," Chapters, in: Luigino Bruni & Stefano Zamagni (ed.), Handbook on the Economics of Reciprocity and Social Enterprise, chapter 32, pages 318-326, Edward Elgar Publishing.
    3. Carlo Borzaga & Luigi Mittone, 1997. "The Multi-Stakeholders Versus the Nonprofit Organisation," Department of Economics Working Papers 9707, Department of Economics, University of Trento, Italia.
    4. Pyatt, Graham, 1988. "A SAM approach to modeling," Journal of Policy Modeling, Elsevier, vol. 10(3), pages 327-352.
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    More about this item


    Social Accounting Matrix; non-profit sector; national accounts;
    All these keywords.

    JEL classification:

    • E16 - Macroeconomics and Monetary Economics - - General Aggregative Models - - - Social Accounting Matrix
    • L30 - Industrial Organization - - Nonprofit Organizations and Public Enterprise - - - General
    • E01 - Macroeconomics and Monetary Economics - - General - - - Measurement and Data on National Income and Product Accounts and Wealth; Environmental Accounts


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