Social Accounting Matrix
A social accounting matrix (SAM) is a square, double-entry table that records all transactions among the production sectors, factors of production, institutions (households, firms, government), and the rest of the world in an economy for a given year. It extends the input-output table by closing the circular flow of income — connecting how value added becomes factor income, factor income becomes household income, and household income becomes demand — so that every account's receipts (its row) exactly equal its expenditures (its column).
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Sources
- Pyatt, G., & Round, J. I. (Eds.). (1985). Social Accounting Matrices: A Basis for Planning. Washington, DC: The World Bank. ISBN: 9780821305508
- Stone, R. (1962). A Social Accounting Matrix for 1960. A Programme for Growth, Vol. 2. London: Chapman and Hall. ISBN: 9780412208300
How to cite this page
ScholarGate. (2026, June 22). Social Accounting Matrix (SAM). ScholarGate. https://scholargate.app/en/economics/social-accounting-matrix
Which method?
Set this method beside its closest kin and read them side by side — the library lays the books on the table; the choice is yours.
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