There is growing awareness nowadays that the social accounting systems of developing countries are generally inadequate for purposes of analysis and planning. This inadequacy relates to the quality of the data contained in the systems as well as to their structure. The quality is generally very low, due to theoretical (e.g. conceptual) and practical (e.g. financial, manpower) problems of data collection and processing, classification, and valuation. As a result, the reliability of the accounts is very questionable.

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Erasmus University Rotterdam
hdl.handle.net/1765/37974
ISS Occasional Papers
International Institute of Social Studies of Erasmus University (ISS)

van Heemst, J.J.P. (1979). Some Issues in connection with the Improvement of the Social Accounting Systems of Developing Countries (No. 78). ISS Occasional Papers. Erasmus University Rotterdam. Retrieved from http://hdl.handle.net/1765/37974