Social Accounting Systems

This book is about three social accounting systems: the Canadian system, the US system, and the Russian system. Each system has its own framework and is designed to tackle specific aspects of the national economy. The aim of the book is to describe the anatomy of these systems and to compare their structures.

Social accounting grew up as a result of the desire to bring together in a meaningful and comprehensive manner all the available observed facts on the economic and financial activity of a nation. Three social accounting systems of flow have been developed during the last three decades. Each of these systems has been constructed separately and independently. The framework of each system is constructed to tackle specific aspects of the national economy. It is also designed in a manner that helps in framing policies for future activity. Social accounting grew up as a result of the desire to bring together in a meaningful and comprehensive manner all the available observed facts on the economic and financial activity of a nation. Three social accounting systems of flow have been developed during the last three decades. Each of these systems has been constructed separately and independently. The framework of each system is constructed to tackle specific aspects of the national economy. It is also designed in a manner, which helps in framing policies for future activity. The aim of this book is mainly to describe the anatomy of these three social accounting systems and compare their structures. Some attention is also given to a comparison of the systems in actual use by some industrially developed countries, including the centralized economies. The problem of integrating the three systems is also cursorily treated. The student of economics, and the economist in the service of industry, private or public, will obtain from this book a picture of the concepts and: definitions used in social accounting; the book also describes how each system is constructed, and which economic study or analysis it can best serve.;Another valuable feature is the comparison the author makes of the national accounts system with the Russian Natsional'ny Dokhod. In this far-reaching and complex work, the author has brought together the fruits of his very extensive studies into the social accounting methods of many nations, and he goes beyond the analysis of existing systems to suggest ways of tackling the problems of integrating the three main systems into one. Review: -Social Accounting Systems by Moshe Yanovsky should be in the reference library of both the student and the professional in social accounting. All teachers of aggregative economics likewise will find this treatise very valuable for reference and source materials.- --Wilson L. Farman, The Accounting Review -[Social Accounting Systems] contains a considerable amount of useful information for specialists. . . . I found [Yanovsky's] defense of the conventional concepts of intermediate and final products both original and thought provoking.- --G. Stuvel, The Journal of Business