Better policy analysis with better data. Constructing a Social Accounting Matrix from the European System of National Accounts.



Although, mainly in the case of the SAM, the accounts do not follow any specific order and depend
on whoever is working with them, the order that is used here is the same as the one used by those
who conceived this methodology and are referred to in the “sources” of Tables 2 and 3.

Table 2. The nominal transactions in the National Accounting Matrix

0

I

II. 1

II.2&3

II.4

III. 1

III.2

V

^0

Too

TOI

0

0

TθE4

To eh

0

Tov

1

tI0

0

0

0

0

0

0

O

0

Tm I

Tm hi

0

0

0

0

T E1 V

II.2&3

0

0

Tii.2&3 II.1

Tii.2&3 E2&3

0

0

0

T112&3 V

1E4

0

0

0

TE4 II.2&3

TE4 E4

0

0

O

Ш.1

0

0

0

0

Teh e4

Teh eh

0

Teh V

III.2

0

0

0

0

0

T∏∏2 ∏n

T∏∏2 EE2

Tiii2 V

^V

T vo

0

T V E1

T V E2&3

0

t VEH

t V ∏E2

Sources: SNA93, chapter XX (ISWG, 1993); ESA95, Prg.8.133 - 8.155 (Eurostat, 1996);
Round (2003).

Table 3: The nominal transactions in the Social Accounting Matrix

f

a

P

dic

dik

dif

Rw

f

O

τfa

O

O

O

O

Tfrw

a

O

0

τaw

O

O

O

O

P

O

τpa

T
1PP

τ,,.tc

τp dik

O

τpw

dic

Tdic f

Td^

Tdic p

Tdc dic

O

O

Tdic rw

dik

O

0

O

Tdik dic

τdk dik

Tdikdif

Tdik rw

^dif

O

O

O

O

O

Tdifdif

Th-
ɪ df rw

rw

Tiw f

Tiw a

Trwp

τ ɪ.
ɪrw dic

T X.

ɪrw dick

Trw dif

Sources: Pyatt, 1988 and 1991; Pyatt and Roe, 1977; Pyatt and Round, 1985.

Note: The first three accounts (f = factors of production, a = activities and p = products) are the
production accounts of the economy and the following three (dic = current; dik = capital; dif
= financial) are the accounts of the (domestic) institutions. The last one (rw = rest of the
world) represents the “outside” of the (domestic) economy.



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