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accounting function of business organisations. The study is important because it shows how organisational focus on non … management accounting research over the last three decades is presented. The development in the academia is then contrasted with … the management accounting techniques used in practice. Among different techniques available, the Budgeting technique and …
Persistent link: https://www.econbiz.de/10012935122
The current study aims to evaluate the methodology of Input-Output matrices estimation, at basic prices, based on preliminary data from the Brazil’s National Accounts. The same is tested for the year 2005, and the results obtained from input-output matrix (final version), available in IBGE...
Persistent link: https://www.econbiz.de/10011260368
Vertical integration of production processes at international level and the resulting fragmentation of the value chains increasingly question the relevance of traditional trade indicators. Intermediate productions are increasingly offshored within these global value chains, giving place to what...
Persistent link: https://www.econbiz.de/10005260040
A SAM (Social Accounting Matrix) can be an important tool for measuring a society’s activity, underlying which there …
Persistent link: https://www.econbiz.de/10009220675
The release of ESA 1995 GDP data for Malta has ushered in great changes in the way in which the Maltese economy can be analysed. Indicators computed from the new national accounts reveal that the Maltese economy has achieved a relatively high degree of convergence with the European average,...
Persistent link: https://www.econbiz.de/10009294925
starting from recent developments in national accounting. National accounts statistics will continue their role as a central …
Persistent link: https://www.econbiz.de/10005790378
This paper describes the relationship between economic theory and national accounting. This relationship is often … accounting system, to national accounts statistics as a transformation of primary data and to the fundamentally different … valuation principles employed in economic theory and national accounting (foreward looking, analytic and general, versus …
Persistent link: https://www.econbiz.de/10005790388
This paper presents a modified national accounting system tailored to a description of Research and Development (R …
Persistent link: https://www.econbiz.de/10005835387
In this paper, the relevance of national accounts statistics and their underlying conceptual framework is investigated for their four roles: description and object of analysis, tool for analysis and forecasting, tool for communication and decision-making and input for alternative accounts...
Persistent link: https://www.econbiz.de/10005835393
This paper describes the structure and construction of a social accounting matrix (SAM) for Pakistan for 2001-02. A SAM …
Persistent link: https://www.econbiz.de/10005835517