Comparer des méthodes

	Social Accounting Matrix	Location Quotient
Domaine	Économie	Économie
Famille	Process / pipeline	Process / pipeline
Année d'origine	1962	1960
Auteur d'origine	Richard Stone; popularized by Graham Pyatt & Jeffery Round	Developed in regional science; codified by Walter Isard
Type	Comprehensive, square, double-entry accounting framework	Descriptive index of relative regional concentration
Source fondatrice	Pyatt, G., & Round, J. I. (Eds.). (1985). Social Accounting Matrices: A Basis for Planning. Washington, DC: The World Bank. ISBN: 9780821305508	Isard, W. (1960). Methods of Regional Analysis: An Introduction to Regional Science. Cambridge, MA: MIT Press. ISBN: 9780262090032
Alias	SAM, Social Accounting Framework, SAM Multiplier Model	LQ, Coefficient of Localization, Regional Specialization Ratio
Apparentées	3	3
Résumé	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).	The location quotient (LQ) is a simple descriptive index that measures how concentrated an industry is in a region relative to a larger reference area, usually the nation. It is the ratio of the industry's share of local employment (or output) to its share of national employment. An LQ above one means the region is more specialized in that industry than the nation as a whole; an LQ below one means it is under-represented.