Kanttekeningen

Nationale boekhouding en boekhoudtheorieën

---

Abstract

Social accounting and accounting theories. - In commercial and industrial accounting the entries on the different accounts are explained by means of bookkeeping theories. These theories are not only helpful for the teaching of accounting but they increase the insight in the operations involved. Although the study of social accounting has attained a central position in the teaching of economics, an accounting theory for the explanation of the entries on social accounts is almost lacking. In this article we investigate the possibilities of applying the most important theories of commercial and industrial bookkeeping to social accounting. These theories can be classified as subjective and materialistic. The subjective theories explain the entries on the accounts by pointing out the modification in the financial relations between the persons or agents involved. In social accounting they are well suited for explaining the entries on institutional accounts (Business, Government, Households, External Account) but fail to justify all entries on functional accounts (Domestic or National Product, National Income, Capital Transactions Account). Materialistic theories are better suited for explaining the entries on functional accounts. Moreover, they procure better insight in the development of the patrimonial situation of the nation. Their only weakness, however, is that they are not very well suited for explaining transfers between the economic agents.

How to Cite:

Vandewalle, G., (1967) “Nationale boekhouding en boekhoudtheorieën”, Tijdschrift voor Sociale Wetenschappen 12(4), 452–464. doi: https://doi.org/10.21825/tvsw.95784