Munich Personal RePEc Archive

The history of national accounting

Bos, Frits (1992): The history of national accounting. Published in: National accounts occasional papers , Vol. 48,

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Abstract

At present, the national accounts in most countries are compiled on the basis of concepts and classifications in international guidelines. In this paper, we trace the roots of these guidelines, compare the subsequent quidelines and discuss also alternative accounting systems like extended accounts and SAMs.

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