Financial and social accounting matrix: Brazil, 2005-2009

Authors

  • Erika Burkowski Universidade Federal Fluminense
  • Fernanda Finotti Cordeiro Perobelli Universidade Federal de Juiz de Fora
  • Fernando Salgueiro Perobelli Universidade Federal de Juiz de Fora

DOI:

https://doi.org/10.1590/0101-4161464936eff

Keywords:

Social and financial accounting matrix, Input-output, Flow-of-funds, Income, Brazilian economy

Abstract

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.

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Author Biography

  • Erika Burkowski, Universidade Federal Fluminense

    Doutora em Economia Aplicada pela UFJF, professora de Administração Financeira na UFF

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Published

01-12-2016

Issue

Section

Articles

How to Cite

Burkowski, E., Perobelli, F. F. C., & Perobelli, F. S. (2016). Financial and social accounting matrix: Brazil, 2005-2009. Estudos Econômicos (São Paulo), 46(4), 937-971. https://doi.org/10.1590/0101-4161464936eff