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  • 1995-1999
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  • 1
    Electronic Resource
    Electronic Resource
    Oxford, UK : Blackwell Publishing Ltd
    Review of income and wealth 34 (1988), S. 0 
    ISSN: 1475-4991
    Source: Blackwell Publishing Journal Backfiles 1879-2005
    Topics: Economics
    Notes: Within the last two decades, national accountants wondered whether they were able to solve problems that in many respects were of the squaring the circle type: how could they embellish their representation of the economy without having their instrument grow heavier and less flexible? How could they elaborate synthetic frameworks in fields of collective concern that could both be specific and insure a dialogue with macroeconomics? How to keep consistent with the central framework and at the same time experiment with some freedom and flexibility. Satellite accounts are an answer to these questions. Much experience has been accumulated on satellite accounts in both national statistical offices and in international organisations. This paper provides a survey of this work. After an introduction (Part 1) devoted to stating the question, we try to propose a classification for the different types of satellite accounts (Part 2). Then we show their common characteristics (Part 3). However, this exercise would still remain abstract if we did not present samples of currently produced accounts. That is what we do in Part 4 with four examples. These examples have purposely been chosen in fields where many countries and international organizations have heavy investments, thus insuring the specific results will be obvious.
    Type of Medium: Electronic Resource
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  • 2
    Electronic Resource
    Electronic Resource
    Oxford, UK : Blackwell Publishing Ltd
    Review of income and wealth 34 (1988), S. 0 
    ISSN: 1475-4991
    Source: Blackwell Publishing Journal Backfiles 1879-2005
    Topics: Economics
    Type of Medium: Electronic Resource
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  • 3
    Electronic Resource
    Electronic Resource
    Oxford, UK : Blackwell Publishing Ltd
    Fiscal studies 9 (1988), S. 0 
    ISSN: 1475-5890
    Source: Blackwell Publishing Journal Backfiles 1879-2005
    Topics: Economics
    Type of Medium: Electronic Resource
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  • 4
    Electronic Resource
    Electronic Resource
    Oxford, UK : Blackwell Publishing Ltd
    Fiscal studies 9 (1988), S. 0 
    ISSN: 1475-5890
    Source: Blackwell Publishing Journal Backfiles 1879-2005
    Topics: Economics
    Type of Medium: Electronic Resource
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  • 5
    Electronic Resource
    Electronic Resource
    Oxford, UK : Blackwell Publishing Ltd
    Fiscal studies 9 (1988), S. 0 
    ISSN: 1475-5890
    Source: Blackwell Publishing Journal Backfiles 1879-2005
    Topics: Economics
    Type of Medium: Electronic Resource
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  • 6
    Electronic Resource
    Electronic Resource
    Oxford, UK : Blackwell Publishing Ltd
    Fiscal studies 9 (1988), S. 0 
    ISSN: 1475-5890
    Source: Blackwell Publishing Journal Backfiles 1879-2005
    Topics: Economics
    Type of Medium: Electronic Resource
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  • 7
    Electronic Resource
    Electronic Resource
    Oxford, UK : Blackwell Publishing Ltd
    Review of income and wealth 34 (1988), S. 0 
    ISSN: 1475-4991
    Source: Blackwell Publishing Journal Backfiles 1879-2005
    Topics: Economics
    Notes: This paper is presented as a general contribution to discussions underway with respect to the revision of the SNA. The author argues that underlying premises in the current (1968) version of the SNA tend to favour quantitative aspects of production and that the treatment of certain financial items such as interest and valuation of inventory change have been compromised in regard to their effects on production.The need for alternative approaches to these components in the subaccounts of the SNA is emphasized, the rationale involved is explained and modifications to some of the subaccounts are proposed. The alternative approaches affect the boundaries of production and it is argued that the new boundaries would provide a more realistic representation of current values of gross domestic product. It is also noted that the modified production accounts are more compatible with the balance sheet subaccounts.The author shows that production subaccounts on input-output and productivity are based on the need for quantitative measures in analysing growth in the volume of goods and services produced and of productivity to determine efficiency of factor utilization. It is argued that the existing conceptual structure of these two subaccounts meet these needs and should be retained in their present form.
    Type of Medium: Electronic Resource
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  • 8
    Electronic Resource
    Electronic Resource
    Oxford, UK : Blackwell Publishing Ltd
    Review of income and wealth 34 (1988), S. 0 
    ISSN: 1475-4991
    Source: Blackwell Publishing Journal Backfiles 1879-2005
    Topics: Economics
    Notes: This paper presents survey results on the size and structure of the hidden labour market in The Netherlands. According to the results total income from hidden work is at least 1 percent of national income. The hidden income is shared by more than one million participants (nearly 12 percent of the corresponding population). This result is lower than various other estimates of the magnitude of the hidden economy. Some definitional and methodological issues are discussed in order to explain the difference from the other estimates.The most notable results of the survey refer to the structure of the hidden labour market. At one end of this market are people with a high wage rate, working relatively few hours. They have the characteristics which given them a favourable position in the formal labour market. At the other end are people with low hidden wages, who work more hours. They have difficulty in finding a formal job. The income from hidden labour is distributed in very much the same way as income from formal activities. There is no evidence that the hidden labour market compensates those who are worse off in the formal economy.
    Type of Medium: Electronic Resource
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  • 9
    Electronic Resource
    Electronic Resource
    Oxford, UK : Blackwell Publishing Ltd
    Review of income and wealth 34 (1988), S. 0 
    ISSN: 1475-4991
    Source: Blackwell Publishing Journal Backfiles 1879-2005
    Topics: Economics
    Notes: The paper shows the relationship between microbusiness accounting based on double-entry bookkeeping and macroeconomic accounting based on quadruple-entry bookkeeping. In order for microaccounts to successfully aggregate into macroaccounts (i.e. preserve macro/micro linkages), quadruple-entry bookkeeping requires that the traditional double entries, recorded by transacting microbusiness units, be “consistent” with each other. In fact national economic accounting implicitly assumes that such consistency is maintained when national “aggregates” are uniquely extracted from national accounts and when national “identities” are claimed to hold true.The main purpose of the paper is to show important examples where quadruple-entry consistency is not satisfied. These examples typically involve “complex” economic transactions between business units in which the legal form of the transactions do not necessarily represent their economic substance. When this occurs, different business units have genuinely divergent conceptions and perceptions with respect to their mutual economic transactions. Therefore, microbusiness accounts cannot be successfully aggregated into macroeconomic accounts without violating the integrity of microdecision making records.The conclusion of the paper introduces a new theory called Perpetual Imbalanced Accounting. The theory shows that inconsistent (or imbalanced) economic accounting does tend to become consistent (or balanced) over sufficiently long time periods. Therefore, we must adopt a more dynamic view of national accounting if we desire to preserve successful macro/micro linkages. However, the problems of imbalanced macroaccounting and its statistical consequences cannot be entirely avoided no matter how long the accounting time period is taken. All of the above have important implications for the revision of the United Nations System of National Accounts.
    Type of Medium: Electronic Resource
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  • 10
    Electronic Resource
    Electronic Resource
    Oxford, UK : Blackwell Publishing Ltd
    Fiscal studies 9 (1988), S. 0 
    ISSN: 1475-5890
    Source: Blackwell Publishing Journal Backfiles 1879-2005
    Topics: Economics
    Type of Medium: Electronic Resource
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