relation: http://acta.bibl.u-szeged.hu/77658/ title: Technological change in the system of national accounts - the effect of new capitalization rules creator: Balog Ilona Ida subject: 05. Társadalomtudományok subject: 05.02. Közgazdasági és gazdálkodástudományok description: 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. publisher: Faculty of Economics and Business Administration Doctoral School in Economics date: 2020 type: Konferencia vagy workshop anyag type: NonPeerReviewed format: part language: hu identifier: http://acta.bibl.u-szeged.hu/77658/1/proceedings_of_cepwtcd_2020_131-161.pdf identifier: Balog Ilona Ida: Technological change in the system of national accounts - the effect of new capitalization rules. language: eng