Non-profit institutions in the United Nations System of National Accounts: country applications of SNA guidelines

  • Based on a description of how non-profit institutions are defined in the System of National Accounts, this paper examines the actual treatment of non-profit institutions in several countries, and comes up with an overall assessment in terms of coverage and data quality. Finding both data coverage and quality poor across countries, we make two recommendations aimed at improving the presentation and understanding of non-profit institutions within the SNA. First, we suggest the introduction of a system by which non-profit institutions can be identified within the system of national accounts even if they are allocated to other sectors of the economy. Second, we recommend a wider use of satellite accounts in industries where non-profit institutions are prominent.

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Metadaten
Document Type:Article
Language:English
Author(s):Helmut K. Anheier, Gabriel Rudney, Lester M. Salamon
Parent Title (English):Voluntas: International Journal of Voluntary and Nonprofit Organizations
ISSN:0957-8765
Publisher:Springer
Place of Publisher:Berlin [u.a.]
Publication year:1993
First Page:486
Last Page:501
Release Date:2015/06/16
Volume:4
Issue:4
Notes:
Auch erschienen als / Also published as: 

Salamon, Lester M. and Helmut K. Anheier: The Nonprofit Sector and the United Nations System of Accounts: Definition, Treatment and Practice. Working Papers of the Johns Hopkins Comparative Nonprofit Sector Project, 4. Baltimore: The Johns Hopkins Institute for Policy Studies, 1992

http://ccss.jhu.edu/wp-content/uploads/downloads/2011/09/CNP_WP4_1992.pdf
Licence of document (German):Metadaten / metadata
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