A History of National AccountingIn A History of National Accounting, Andre Vanoli focuses on the history of accounting in the second part of the 20th century. The book is about the relations between economic theories and the observation of the present and the past looked at from the viewpoint of economic measurement. Some parts of the book are especially devoted to the French experience in this field, but the point of view is deliberately universal. The publication is about; The birth of national accounting; The evolution of systems of accounts and accounting issues in the perspective of international harmonization; National accounts as a statistical synthesis; Concepts and their relations with economic theory; Uses and status of national accounting. |
Contents
From Estimates of National Income to Construction | 3 |
Outlook | 26 |
Appendix The accounting system proposed by Richard Stone in 1945 | 32 |
French National Accounting Follows its own Path | 43 |
A critical review of the first standardised system | 45 |
The SEEFs conceptual framework | 56 |
Among the most advanced countries | 76 |
Appendix Diagrammatic representations of National Accounts | 82 |
Production Income and Wealth | 303 |
Arguments behind the European opposition to the inclusion of Research | 309 |
Assets and liabilities accounts of the 1993 SNA | 315 |
Complex relationships between income and change in net worth | 317 |
Consumption of fixed capital and revision of expectations | 325 |
Debt forgiveness and writingoffs of bad debts | 335 |
The World Bank concept of Genuine saving | 342 |
Capital Wealth Patrimony | 352 |
The wave of the 1980s and 1990s | 104 |
Sector accounts sequence and balancing items from 1952 SNA to 1993 | 106 |
The inputoutput framework of the 1993 SNA1995 ESA | 118 |
Outlook | 126 |
Trend towards Unification and Persistent Accounting | 147 |
A single system or multiple systems? | 164 |
Broadening the scope of national accounts | 171 |
Annotated bibliography | 177 |
National Accounts as a Statistical Synthesis | 191 |
The quest for consistency | 203 |
Reliability challenged | 215 |
Outlook | 227 |
Appendix The GNP Committee and the GNP Inventories | 233 |
Production Value and Welfare A Controversies surrounding | 241 |
Is there any doublecounting? | 251 |
To adjust National IncomeGDP for intermediate consumption of nonmarket | 256 |
a synthetic presentation of | 262 |
Interest on the public debt and national income compilation | 265 |
Annotated bibliography | 271 |
Production Value and Welfare B National accounting | 273 |
the search for | 279 |
Household activities | 287 |
Value Volume and Prices | 371 |
Complete national accounts systems at constant prices | 380 |
Measuring the volume of production factors growth accounting | 387 |
Surplus accounts | 390 |
Volumeprice factoring for equipment goods | 395 |
Contrasting alternative | 397 |
International comparisons of volume and price | 402 |
National income per capita according to exchange rates and purchasing power | 405 |
Outlook | 408 |
Appendix Reviewing indices | 418 |
Uses and Status of National Accounting | 425 |
Crisis of macroeconomic regulation and relative setback of national | 446 |
Sensitive relationships with economic theories | 455 |
Outlook | 462 |
Annotated bibliography | 468 |
General Outlook The fortune of a vast enterprise | 479 |
Postface in the first person singular | 487 |
| 495 | |
| 513 | |
| 521 | |
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Common terms and phrases
accounting framework accounting system activities aggregates analysis Appendix approach assets balance sheets balancing item business accounting calculated capital formation chapter compensation of employees compilation comptabilité nationale concept constant prices consumption of fixed cont'd Box corresponding countries economic accounts enterprises environmental estimates Eurostat expenditure factor cost factors of production final consumption fixed capital flows France French national accounting GFCF global growth growth accounting Hicks households imputed Income and Wealth indices indirect taxes industries integrated interest intermediate consumption investment Kuznets macroeconomic market prices measurement method monetary national income net domestic product non-financial non-market services OECD output particular payments possible present price index proposed purchasers reference satellite accounts statistical statisticians stocks Stone subsidies surplus system of national theoretical theory transactions transfers treatment United United Kingdom value added Vanoli welfare World Bank