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National Accounting Review

2020, Volume 2, Issue 2: 138-154. doi: 10.3934/NAR.2020008
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Research article

The 2014 Mongolian Social Accounting Matrix

  • Economic Research Institute, Ulaanbaatar, Mongolia
  • Received: 13 February 2020 Accepted: 31 March 2020 Published: 07 April 2020

  • JEL Codes: C82, E01, E16

  • This paper describes the construction of the Mongolian Social Accounting Matrix (SAM) for 2014 in detail. The SAM has fifty-six sectors, seventy commodities, two types of production factors (capital and labor), three types of institutions (households, government and the rest of the world) along with capital accounts, three types of taxes (direct taxes, import duties and indirect taxes on commodities) and investment accounts (public investment, private investment and changes in inventories).

    Citation: Tsolmon Baatarzorig, Nyambaatar Batbayar, Ragchaasuren Galindev, Oyunzul Tserendorj. The 2014 Mongolian Social Accounting Matrix[J]. National Accounting Review, 2020, 2(2): 138-154. doi: 10.3934/NAR.2020008

    Related Papers:

  • This paper describes the construction of the Mongolian Social Accounting Matrix (SAM) for 2014 in detail. The SAM has fifty-six sectors, seventy commodities, two types of production factors (capital and labor), three types of institutions (households, government and the rest of the world) along with capital accounts, three types of taxes (direct taxes, import duties and indirect taxes on commodities) and investment accounts (public investment, private investment and changes in inventories).


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    [1] Ayadi M, Salem HH (2014) Construction of financial social accounting matrix for Tunisia. Int J Bus Social Sci 5: 216-221.
    [2] Baatarzorig TS, Galindev R, Maisonnave H (2019) Effects of ups and downs of the Mongolian mining sector. Environ Dev Econ 23: 527-542.
    [3] Boughanmi H, Zaibet L, Al-Jabri O, et al. (2002) Constructing a social accounting matrix: Concepts and use in economic policy analysis. Agric Sci 7: 1-11.
    [4] Cicowiez M, Lofgren H (2018) Technical Note on the Construction of a Social Accounting Matrix for Mongolia 2015.
    [5] Harun M, Zakariah AR, Azali M (2012) Constructing a social accounting matrix framework to analyze the impact of public expenditure on income distribution in Malaysia. Jurnal Ekonomi Malaysia 46: 63-83.
    [6] Keuning SJ, de Ruijter WA (1988) Guidelines to the construction of a social accounting matrix. Rev Income Wealth 34: 71-100. doi: 10.1111/j.1475-4991.1988.tb00561.x
    [7] Pyatt G, Round JI (1977) Social accounting matrices for development planning. Rev Income Wealth 23: 339-364. doi: 10.1111/j.1475-4991.1977.tb00022.x
    [8] Round JI (2003) Constructing SAMs for development policy analysis: Lessons learned and challenges ahead. Econ Syst Res 15: 161-183. doi: 10.1080/0953531032000091153
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  • © 2020 the Author(s), licensee AIMS Press. This is an open access article distributed under the terms of the Creative Commons Attribution License (http://creativecommons.org/licenses/by/4.0)
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