TAILIEUCHUNG - Ebook A history of national accounting: Part 2
Part 2 book “A history of national accounting” has contents: Production, value and welfare a. controversies surrounding government activities, production, income and wealth, value, volume and prices, uses and status of national accounting, . And other contents. | PART IV Concepts and Economic Theory 241 Chapter 6 Production, Value and Welfare A. Controversies surrounding government activities Contents 1. 2. 3. 4. 5. The accounting design To include or not to include? Is there any double-counting? Measuring at factor cost? Interest on the public debt and national income compilation . Nature of interest in the SNA Outlook Annotated bibliography 244 246 251 255 265 267 268 271 Chapters 2 to 4 focused on the operational character of national accounting viewed as a technique to record flows and stocks of economic value in a system encompassing all economic transactors in a coherent way. The often formal nature of the solutions that have been adopted was observed. From there, one should not conclude, however, that the representations and the results provided are necessarily arbitrary. In any case, the significance of the results is not conditioned by the accounting construct alone. It largely depends on the contents given to the principal basic concepts, such as production, income, consumption and accumulation. To each o f these notions, it is possible to associate various types of empirical observations: wheat is grown on a farm, an employee receives a wage, a child eats a slice of bread, a manufacturer buys some machinery, etc. Such empirical observations, although multiplied, juxtaposed and combined, cannot by themselves determine the content and significance of these concepts, neither at the microeconomic level, nor for the economy as a whole. Beyond appearances, theoretical analyses look for significance. No national accounting scheme can be structured without reference to some theoretical constructs. Its main concepts - production, income, consumption and accumu lation - proceed from very specific thinking, although, at the same time, they can be associated with one or various economic theories. Theoretical constructs essentially aim at giving a meaning to balancing items and major aggregates corresponding to .
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