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

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  • Graham Pyatt

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.

Suggested Citation

  • 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.
  • Handle: RePEc:taf:ecsysr:v:11:y:1999:i:4:p:365-387
    DOI: 10.1080/09535319900000027
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    Citations

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    Cited by:

    1. Susana SANTOS, 2016. "The Informal Aspects of the Activity of Countries Studied Through Social Accounting and Socio-Demographic Matrices," Journal of Economic and Social Thought, KSP Journals, vol. 3(1), pages 49-78, March.
    2. 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.
    3. Bos, Frits, 2011. "Three centuries of macro-economic statistics," MPRA Paper 35391, University Library of Munich, Germany.
    4. Susana Santos, 2012. "A SAM (Social Accounting Matrix) approach to the policy decision process," Working Papers Department of Economics 2012/28, ISEG - Lisbon School of Economics and Management, Department of Economics, Universidade de Lisboa.
    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. Santos, Susana, 2011. "Measuring (socio-)economic systems using the SNA. A SAM approach," MPRA Paper 32758, University Library of Munich, Germany.
    7. Santos, Susana, 2017. "An approach to the structural features of the socio-economic activity of a country based on a Social Accounting Matrix.Evidences and multiplier effects on distribution of income," MPRA Paper 79727, University Library of Munich, Germany.
    8. Susana Santos, 2013. "Socio-Economic Studies with Social Accounting and Sociodemographic Matrices. An application to Portugal," Working Papers Department of Economics 2013/16, ISEG - Lisbon School of Economics and Management, Department of Economics, Universidade de Lisboa.
    9. Bos, Frits, 2009. "The National Accounts as a Tool for Analysis and Policy; History, Economic Theory and Data Compilation Issues," MPRA Paper 23582, University Library of Munich, Germany.
    10. Susana Santos, 2005. "Social Accounting Matrix and the System of National Accounts: An Application," Working Papers Department of Economics 2005/14, ISEG - Lisbon School of Economics and Management, Department of Economics, Universidade de Lisboa.

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