This paper is an attempt to contribute to the discussion of research and development (R&D) capitalisation in the system of national accounts. The paper first spells out under which conditions knowledge creation truly leads to fixed assets in the national accounts sense. As a next step, R&D...

The origins of national accounting can be traced back to the 17th century. However, modern national accounts have largely developed since the late 1940s, although some initial forays commenced a couple of decades earlier. The three most important standards for the economic accounts are those for...

Gross domestic product (GDP) is the most widely used indicator from the system of national accounts. Although often interpreted as an indicator for (economic) well-being, it first and foremost monitors economic activity, and falls short of reflecting broader measures which try to capture...

This paper documents the compilation of a Pre-Prototype 2015 Social Accounting Matrix for Myanmar and provides an overview of key economic structural features of this emerging economy in a challenging process of transition. We built this Social Accounting Matrix using National Accounts and...