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Economic theory and national accounting

  • Bos, Frits

This paper describes the relationship between economic theory and national accounting. This relationship is often misunderstood, by economic theorists and national accountants alike. Attention is drawn to the consistency required in a national accounting system, to national accounts statistics as a transformation of primary data and to the fundamentally different valuation principles employed in economic theory and national accounting (foreward looking, analytic and general, versus backward looking, descriptive and well-specified).

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File URL: http://mpra.ub.uni-muenchen.de/5955/1/MPRA_paper_5955.pdf
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Paper provided by University Library of Munich, Germany in its series MPRA Paper with number 5955.

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Date of creation: 1995
Date of revision:
Handle: RePEc:pra:mprapa:5955
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  1. Richter, Josef, 1994. "Use and Misuse of National Accounts from a Modeling Perspective," Review of Income and Wealth, International Association for Research in Income and Wealth, vol. 40(1), pages 99-110, March.
  2. Bos, Frits & Hollanders, Hugo & Keuning, Steven, 1992. "A Research and Development Module supplementing the national accounts," MPRA Paper 5953, University Library of Munich, Germany.
  3. Bos, Frits, 1993. "Standard national accounting concepts, economic theory and data compilation issues; on constancy and change in the UN-Manuals on national accounting (1947, 1953, 1968, 1993)," MPRA Paper 2656, University Library of Munich, Germany.
  4. Ruggles, Richard, 1990. "A Note on the Revision of the United Nations System of National Accounts," Review of Income and Wealth, International Association for Research in Income and Wealth, vol. 36(4), pages 413-19, December.
  5. Eisner, Robert, 1988. "Extended Accounts for National Income and Product," Journal of Economic Literature, American Economic Association, vol. 26(4), pages 1611-84, December.
  6. Faulhaber, Gerald R & Baumol, William J, 1988. "Economists as Innovators: Practical Products of Theoretical Research," Journal of Economic Literature, American Economic Association, vol. 26(2), pages 577-600, June.
  7. Bos, Frits, 1989. "A systems view on concepts of income in the national accounts," MPRA Paper 5949, University Library of Munich, Germany.
  8. Reich, Utz-Peter, 1991. "Concept and Definition of Income in the National Accounts," Review of Income and Wealth, International Association for Research in Income and Wealth, vol. 37(3), pages 235-47, September.
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