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Definition: Social Accounting Matrix (SAM)

European System of Accounts (ESA)

Matrix presentation which shows the links between the supply and use tables and the institutional sector accounts. A SAM commonly provides additional information on the level and composition of employment, via a subdivision of compensation of employees and mixed income by type of person employed. This subdivision applies both to the use of labour by industry, as shown in the use tables, and the supply of labour by socio-economic subgroup, as shown in the allocation of primary income account for subsectors of the sector households. In this way, the supply and use of paid labour is shown systematically (ESA 2010).

Matrix which elaborates on the linkages between a supply and use table and sector accounts. SAMs typically focus on the role of people in the economy, which may be reflected by, among other things, extra breakdowns of the household sector and a disaggregated representation of labour markets (i.e. distinguishing various categories of employed persons). 

An important social concern is the level and composition of (un)employment. A SAM commonly provides additional information on this issue, via a subdivision of compensation of employees by type of person employed (ESA 1995). European Union, Regulation (EU) No 549/2013 of the European Parliament and of the Council of 21 May 2013 on the European system of national and regional accounts in the European Union, Official Journal of the European Union No L 174, 26.06.2013, p. 1 - 727Eurostat, "European System of Accounts - ESA 1995", Office for Official Publications of the European Communities, Luxembourg, 1996
Eurostat, "European System of National and Regional Accounts - ESA 2010", Luxembourg, 2013