NA/37 A proposal for a SAM which fits into the next System of National Accounts
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Keuning, Steven J. (1990).This paper shows that all flow accounts which may become part of the next System of National Accounts can be embedded easily in a Social Accounting Matrix (SAM). In fact, for many purposes a SAM format may be preferred to the traditional T-accounts for the institutional sectors, since it allows for more flexibility in selecting relevant classifications and valuation principles.
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