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Representing the household: in and after national income accounting

Julie Froud (School of Accounting and Finance, University of Manchester, Manchester, UK)
Colin Haslam (School of Management, Royal Holloway, University of London, Egham, UK)
Sukhdev Johal (School of Management, Royal Holloway, University of London, Egham, UK)
Karel Williams (School of Accounting and Finance, University of Manchester, Manchester, UK)

Accounting, Auditing & Accountability Journal

ISSN: 0951-3574

Article publication date: 1 October 2000

3070

Abstract

Explains how and why the household should, and could, be an object of analysis for a new social accounting. It shows that the household has been neglected in national income accounting, which generally tends to represent it as a black box. It also shows how the data from national income accounting can be reworked to demonstrate the importance of the household at macro and meso levels. The reworking shows that 84 per cent of GDP passes through the household just as, at the meso level, there are important differences between households in how they pool, spend and save income.

Keywords

Citation

Froud, J., Haslam, C., Johal, S. and Williams, K. (2000), "Representing the household: in and after national income accounting", Accounting, Auditing & Accountability Journal, Vol. 13 No. 4, pp. 535-560. https://doi.org/10.1108/09513570010338221

Publisher

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MCB UP Ltd

Copyright © 2000, MCB UP Limited

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