%0 Conference Paper %A Balog Ilona Ida %B Central European PhD Workshop on Technological Change and Development %C Szeged %D 2020 %F acta:77658 %I Faculty of Economics and Business Administration Doctoral School in Economics %K Innováció - számviteli rendszer %P 131-161 %T Technological change in the system of national accounts - the effect of new capitalization rules %U http://acta.bibl.u-szeged.hu/77658/ %V 4 %X 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. %Z Bibliogr.: p. 146-147. ; ill. ; összefoglalás angol nyelven