عضو هیات علمی دانشگاه علامه طباطبایی
The Social Accounting Matrix (SAM) and its related models were designed to circumvent many restrictions inherent in the National Accounting practices. The goal was quantitative and simultaneous analysis of economics and social problems facing many of developing countries. Iran was the first country to adopt this accounting system. In the fifth plan of Iranian economy in 1973, the senior consultant from the International Labor Organization (ILO)proposed guideline for Iranian planners. The Iranian experience was carefully expanded to include other countries of the world by the same organization. The result of this experience in Iran was numerous books and articles that were published in internationally reputed journals.
The debate that followed paved the way for development of a system of national account with a domestic flavor. Two of the main results of these intellectual challenges were the complete revision of the System of National Accounts of 1968 in which the importance of the role of meso level accounting, and the applications of Theory of General Equilibrium were recognized. While the Iranian experience had a tremendous effect at the international level, in Iran, it was forgotten by the academia for over two decades.
The design of meso level accounting system in the form of social accounting matrix is the second experiment in Iran which is based on the experience of other countries and United Nation System of National Accounts (1993). The SAM for Iran is presented in three levels of aggregation: The Macro SAM, which has 10 rows and columns, The Meso SAM which has 33 rows and columns, and finally the Micro SAM which has 94 rows and columns. In this article the circular flow of Iranian economy for 1996 based on Meso SAM is presented.