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Social Accounting Matrix and the System of National Accounts: An Application

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  • Susana Santos

Abstract

The 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.

Suggested Citation

  • 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.
  • Handle: RePEc:ise:isegwp:wp142005
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    File URL: http://pascal.iseg.utl.pt/~depeco/wp/wp142005.pdf
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    References listed on IDEAS

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    1. 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 - Lisbon School of Economics and Management, Department of Economics, Universidade de Lisboa.
    2. Keuning, Steven J & de Ruijter, Willem A, 1988. "Guidelines to the Construction of a Social Accounting Matrix," Review of Income and Wealth, International Association for Research in Income and Wealth, vol. 34(1), pages 71-100, March.
    3. Jorge Alarcon & Jan Van Heemst & Niek De Jong, 2000. "Extending the SAM with Social and Environmental Indicators: An Application to Bolivia," Economic Systems Research, Taylor & Francis Journals, vol. 12(4), pages 473-496.
    4. 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.
    5. 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.
    6. Resosudarmo, Budy P. & Thorbecke, Erik, 1996. "The impact of environmental policies on household incomes for different socio-economic classes: The case of air pollutants in Indonesia," Ecological Economics, Elsevier, vol. 17(2), pages 83-94, May.
    7. Keuning, Steven, 1998. "Interaction between National Accounts and Socio-economic Policy," Review of Income and Wealth, International Association for Research in Income and Wealth, vol. 44(3), pages 345-359, September.
    8. 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.
    9. Pyatt, Graham, 1988. "A SAM approach to modeling," Journal of Policy Modeling, Elsevier, vol. 10(3), pages 327-352.
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    Citations

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    Cited by:

    1. Susana Santos, "undated". "Constructing a Database for Economic Modelling From the System of National Accounts: a Social Accounting Matrix for Portugal," EcoMod2006 272100078, EcoMod.
    2. Susana SANTOS, "undated". "A SAM-based Model, Constructed from the SNA, to be Used for Studying the Distributional Impacts of Government Policies in Portugal," EcoMod2008 23800125, EcoMod.
    3. Hamilton, Thomas Gerard Adam & Kelly, Scott, 2017. "Low carbon energy scenarios for sub-Saharan Africa: An input-output analysis on the effects of universal energy access and economic growth," Energy Policy, Elsevier, vol. 105(C), pages 303-319.

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