Financial and social accounting matrix: Brazil, 2005-2009
DOI:
https://doi.org/10.1590/0101-4161464936effKeywords:
Social and financial accounting matrix, Input-output, Flow-of-funds, Income, Brazilian economyAbstract
This paper proposes a methodology for preparation a Financial and Social Accounting
Matrices (F-SAM) for the Brazilian economy by combination of the input-output matrices
production flow with income flows and financial flows of Integrated Economic Accounts.
We present the Brazilian F-SAM for the years 2005 to 2009, with 55 productive sectors,
3 production factors, 4 institutional agents and 7 financial instruments. The Trade sector
and Public Administration are important in the production and generation of added
value. The Food and Beverage industry has great capacity for dispersal of funds in the
economy and there is a strong dependence on transfers in income distribution among domestic economic agents. Excess liquidity and the downsizing observed in the period
are perceived by the variation observed in Cash and Deposits and on the variation of
financial assets and liabilities.
Downloads
References
AGÉNOR, P-R.; IZQUIERDO, A. e JENSEN, H.T. Adjustment Policies, Poverty and Unemployment:
The IMMPA Framework. Forthcoming, Blackwell Publishing, Oxford: 2005.
ASLAN, M. Turkish Financial Social Accounting Matrix. Social Science Journal of Anatolia University. 2005.
BURKOWSKI, E. Restrições de Oferta e Determinantes da Demanda por Financiamento no Brasil considerando Multiplicadores da Matriz de Contabilidade Social e Financeira. Tese (doutorado) - Universidade Federal de Juiz de Fora, Faculdade de Economia, Programa de Pós-Graduação em Economia Aplicada. Juiz de Fora, 2015.
CIVARDI, M.; PANSINI, R.V. e LENTI, R.T. Extensions to the Multiplier Decomposition Approach in a SAM Framework: An Application to Vietnam. Economic Systems Research, Vol. 22(2), June,
pp.111-128, Routledge, Taylor and Francis Group. 2010.
DAKILA, F.G.Jr.; BAYANGOS, V.B. e IGNACIO, L.L. Identifying Sectoral Vulnerabilities and Strengths for the Philippines: A Financial Social Accounting Matrix Approach. Bangko Sentral NG Pilipinas Working Paper Series, n. 2013-01. July, 2013.
DEP PAL, B.; POHIT, S. e ROY, J. Social Accounting Matrix for India. Economic Systems Research, Vol. 24(1), March, pp. 77-99, Routledge, Taylor and Francis Group. 2012
EMINI, C.A. e FOFACK, H. A Financial Social Accounting Matrix for the Integrated Macroeconomic Model for Poverty Analysis: Applicationto Camerron with a Fixed-Price Multiplier Analysis.
World Bank Policy Research Working Paper, n. 3219. February 2004.
FEIJÓ, C.A. Contabilidade Social. Rio de Janeiro, Editora: Campus, 2008.
GUILHOTO, J.J.M. e SESSO FILHO, U.A. Estimação da Matriz Insumo-Produto Utilizando Dados
Preliminares das Contas Nacionais: Aplicação e Análise de Indicadores Econômicos para o Brasil em 2005. Economia e Tecnologia. UFPR/TECPAR. Ano 6, Vol 23, Out., 2010.
GUILHOTO, J.J.M.; SESSO FILHO, U.A. Estimação da Matriz Insumo-Produto a Partir de Dados Preliminares das Contas Nacionais. Economia Aplicada. Vol. 9. N. 2. Pp. 277-299. Abril-Junho, 2005.
JELLEMA, T.; KEUNING, S; MCADAM, P e MINK, R. Developing a Euro Area Accounting Matrix:
Issues and Applications. ECB Working Paper Series, n. 356. May 2004.
JENSEN, H.T.; BAYAR, A. e HADDAD, E. Documentation of the Argentina 1997 Social Accounting
Matrix for the IMMPA Model Framework. The Inter-American Development Bank. October 2004.
JENSEN, H.T.; BAYAR, A. e HADDAD, E. Documentation of the Bolivia 2000 Social Accounting
Matrix for the IMMPA Model Framework. The Inter-American Development Bank. October 2004.
JENSEN, H.T.; BAYAR, A.; HADDAD, E. e KARL, C.R. Documentation of the Colombia 2000 Social
Accounting Matrix for the IMMPA Model Framework. The Inter-American Development Bank.
October 2004.
LEONTIEF, W. Quantitative Input-Output Relations in the Economic System of the United States, Review of Economics and Statistics, 18, 105–125, 1936.
LEUNG, D.; SECRIERU, O. Real-Financial Linkages in the Canadian Economy: an Input-Output Approach. Economic Systems Research, v. 24, n. 2, p. 195-223, 2012.
LI, J. The Financial Social Accounting Matrix for China, 2002, and Its Application to a Multiplier
Analysis. Munich Personal RePEc Archive, n. 8174, posted 9. Abril, 2008.
OGAWA, K., Sterken, E. and I. Tokutsu. Financial Distress and Industry Structure: An Interindustry Approach to the Lost Decade in Japan. Economic Systems Research, Vol. 24 (3), Sept., pp. 229-249, Routledge, Taylor and Francis Group. 2012.
INSTITUTO BRASILEIRO DE GEOGRAFIA E ESTATÍSTICA. Série de Relatórios Metodológicos.
Rio de Janeiro, 2008.
INSTITUTO BRASILEIRO DE GEOGRAFIA E ESTATÍSTICA. Conta Financeira e Conta de Patrimônio Financeiro, 2011
INSTITUTO BRASILEIRO DE GEOGRAFIA E ESTATÍSTICA. Sistema de Contas Nacionais Brasil.
Rio de Janeiro, 2011.
PYATT, G e ROUND, J.I (eds). Social Accounting Matrices: A Basis for Planning. The World Bank.
Washington D.C., 1985.
PYATT, G. Some relationships between T-Accounts, Input-output tables and social accounting matrices. Economic Systems Research, Vol. 11. N. 4, 1999.
WAHEED, A. e MITSUO, E. A Financial Social Accounting Matrix for Pakistan. Discussion Paper, n.141, Graduate School of International Development, Nagoya University, Japan. 2006.
WONG, K.S.K; AZALI, M.; LEE, C Financial Social Accounting Matrix: Concepts, Constructions and Theoretical Framework. Munich Personal RePEc Archive, 2009.
Downloads
Published
Issue
Section
License
Copyright (c) 2016 Erika Burkowski, Fernanda Finotti Cordeiro Perobelli, Fernando Salgueiro Perobelli
![Creative Commons License](http://i.creativecommons.org/l/by-nc/4.0/88x31.png)
This work is licensed under a Creative Commons Attribution-NonCommercial 4.0 International License.
By submitting an article, the author authorizes its publication and attests that it has not been submitted to any other journal. The original article is considered final. Articles selected for publication are proofread for grammatical and orthographic errors. The journal does not pay rights for published articles. The Institute of Economic Research from the School of Economics, Business and Accounting of the University of São Paulo (Instituto de Pesquisas Econômicas da Faculdade de Economia, Administração e Contabilidade da Universidade de São Paulo) owns the journal's copyright.