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Munich Personal RePEc Archive

Economic theory and national accounting

Bos, Frits (1995): Economic theory and national accounting. Published in: Statistics Netherlands , Vol. 75,

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Abstract

This paper describes the relationship between economic theory and national accounting. This relationship is often misunderstood, by economic theorists and national accountants alike. Attention is drawn to the consistency required in a national accounting system, to national accounts statistics as a transformation of primary data and to the fundamentally different valuation principles employed in economic theory and national accounting (foreward looking, analytic and general, versus backward looking, descriptive and well-specified).

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