Balog Ilona Ida: Technological change in the system of national accounts - the effect of new capitalization rules.
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Abstract
The increasing role of technological advancement in a nation’s economic performance is also reflected in the recent changes to the System of National Accounts. As a result of the 2008 modifications in this macroeconomic accounting system, the expenses of research and development (R&D) are accounted as accumulation of capital and capitalized on the balance sheets. In the present research paper, I compare the strength of detectable relationships between the growth in economic performance and the different measurements of R&D at the level of nation economies. R&D is taken as stock type data from newly available statistics on the one hand and computed from flow type data on the other. The computation methods are tested with a regression using data from 2009 to 2017 for 15 European countries. The analysis may highlight not only the importance of technology, but also reveal information on the accounting treatment of R&D expense.
| Item Type: | Conference or Workshop Item |
|---|---|
| Heading title: | Innovation |
| Journal or Publication Title: | Proceedings of the Central European PhD Workshop on Technological Change and Development |
| Date: | 2020 |
| Volume: | 4 |
| ISBN: | 978-963-306-741-3 |
| Page Range: | pp. 131-161 |
| Language: | English |
| Publisher: | Faculty of Economics and Business Administration Doctoral School in Economics |
| Place of Publication: | Szeged |
| Event Title: | Central European PhD Workshop on Technological Change and Development |
| Event Type: | Conference |
| Event Location: | Szeged |
| Event Dates: | 2019. április |
| Related URLs: | https://acta.bibl.u-szeged.hu/77650/ |
| Uncontrolled Keywords: | Innováció - számviteli rendszer |
| Additional Information: | Bibliogr.: p. 146-147. ; ill. ; összefoglalás angol nyelven |
| Subjects: | 05. Social sciences 05. Social sciences > 05.02. Economics and business |
| Date Deposited: | 2022. Dec. 06. 09:55 |
| Last Modified: | 2022. Dec. 06. 09:55 |
| URI: | http://acta.bibl.u-szeged.hu/id/eprint/77658 |
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