The business accounting matrix: a proposal with an application

Abstract

Enterprise input-output has been the subject of IO research for many years now. Being based on input-output tables and models these efforts has obviously been concentrated in models combining activities in a firm and goods and services required or produced (demand and price models). In the same way as a National Accounting Matrix (NAM) extends the information given by an IOT covering all flows related to the generation, distribution and use of income, we propose to construct a similar framework at the firm level. As far as we know, this effort has not been previously undertaken.