This paper is intended as an introduction for readers who have no previous familiarity with social accounting matrices. It assumes nothing more from the reader than a rudimentary knowledge of national income accounting. Starting from the simplest formulation, the paper introduces step by step many of the main features of a social accounting matrix in its fully developed and more complex form. An explanation is given of the relationship between social accounting matrices on the one hand and national accounts, input-output matrices and multipliers on the other.
Details
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Author
King, B.
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Document Date
1981/06/01
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Document Type
Staff Working Paper
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Report Number
SWP463
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Volume No
1
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Total Volume(s)
1
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Disclosure Date
2010/07/01
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Doc Name
What is a SAM? A layman's guide to social accounting matrices
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Keywords
household enterprise;factor of production;errors and omission;social accounting matrix;capital account;savings and investment;flow of fund;owners of capital;sale of asset;learning by doing;national income accounting;pension fund contribution;social security contribution;expenditure on investment;demand for product;point of entry;double entry bookkeeping;income and expenditure;balance of payment;change in liability;acquisition of asset;flow of capital;source of income;flow of money;income and reduction;supply of good;cost of production;cost of goods;source income;source of revenue;types of expenditure;financial asset;physical asset;financial enterprises;existing asset;national account;production process;investment good;domestic institution;gross output;commercial bank;domestic lending;financial liability;private consumption;capital income;account number;imported materials;bank deposit;domestic borrowing;foreign borrowing;commonly known;economic model;current expenditure;Financial Sector;fiscal incentive;total saving;domestic production;domestic sources;financial datum;aggregate term;sales tax;domestic investment;institutional sectors;capital group;direct taxation;corporate pension;consolidated account;income transfer;capital formation;property income;Capital Investments;data limitation;national accounting;government subsidy;public corporation;behavioral assumptions;income bracket;direct transfer;household data;public debt;household groups;social structure;primitive economy;alternative format;retained earnings;complete ignorance;current income;domestic sale;equitable distribution;social data;production activity;consumption good;income earner;foreign corporation;income stream;voluntary transfer;domestic currencies;real asset;individual account;foreign exchange;mining enterprise;development policy;money market;financial activities;separate account;household survey;
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Citation
King, B.
What is a SAM A layman's guide to social accounting matrices (English). Staff working paper ; no. SWP 463 Washington, D.C. : World Bank Group. http://documents.worldbank.org/curated/en/795631468766836193/What-is-a-SAM-A-laymans-guide-to-social-accounting-matrices