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What is a SAM A layman's guide to social accounting matrices (Inglês)

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.


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    King, B.

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    What is a SAM? A layman's guide to social accounting matrices

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    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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