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- W2149220489 abstract "Reprinted from The Review of Income and Wealth 12: 179–189 (1966)This article deals in an axiomatic manner with problems of definition, classification, and measurement in the national accounts. It argues that the elementary units which must be classified in national accounting are economic objects (real and financial), rather than transactions. The article defines briefly a set of postulates, and shows that the structure of a simple system of national accounting can be derived from them. There are twenty postulates–certain of them establishing basic categories such as sector, time, economic object, value (price); others establishing relations between categories (for example the notion of ownership); and others describing operations in which economic objects can be involved, such as production, final consumption, change of ownership, and change of debtor and creditor (in the case of financial objects). It is shown that the system of postulates makes it possible to consider a large number of accounting concepts (flows or stocks) as classes (baskets) of real objects (e.g., exports, real capital) or financial objects (e.g., payments, total debt of a sector). These concepts can be defined without reference to prices, although prices are necessary to measure them. Other concepts cannot be defined in this way in this system of postulates, for example value added, foreign balance, saving, net worth. However, it is possible to define magnitudes of the latter type and measure them in terms of value: for example, value added can be defined as the difference between the value of receipts and the value of outlays of a sector. In this way it is possible to establish algebraic relations among the national accounting concepts. (This article is a summary of certain parts of the doctoral thesis of the author, published in Norwegian in 1955.)" @default.
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- W2149220489 date "2008-12-01" @default.
- W2149220489 modified "2023-09-26" @default.
- W2149220489 title "AN AXIOMATIC APPROACH TO NATIONAL ACCOUNTING: AN OUTLINE" @default.
- W2149220489 doi "https://doi.org/10.1111/j.1475-4991.2008.00297.x" @default.
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