NA/37 A proposal for a SAM which fits into the next System of National Accounts

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.