Based on a description of how non-profit institutions are defined in the System of National Accounts, this paper examines the actual treatment of non-profit institutions in several countries, and comes up with an overall assessment in terms of coverage and data quality. Finding both data coverage and quality poor across countries, we make two recommendations aimed at improving the presentation and understanding of non-profit institutions within the SNA. First, we suggest the introduction of a system by which non-profit institutions can be identified within the system of national accounts even if they are allocated to other sectors of the economy. Second, we recommend a wider use of satellite accounts in industries where non-profit institutions are prominent.
ASJC Scopus subject areas
- Business and International Management
- Sociology and Political Science
- Public Administration
- Strategy and Management