FLEXIBILITY IN THE NEXT SNA: THE CASE FOR AN INSTITUTIONAL CORE

This paper examines the purposes of the SNA and concludes that they frequently conflict with one another. Consequently, the structure of the SNA should be made more flexible. This can be achieved by means of a system of a general purpose core supplemented by special modules. This core is a full‐fledged, detailed system of national accounts with a greater institutional content than the present SNA and a more elaborate description of the economy at the meso‐level. The modules are more analytic and reflect special purposes and specific theoretical views. It is argued that future revisions will concentrate on the modules and that the core is more durable than systems like the present SNA.