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Keywords: Social accounting matrix (SAM)
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Journal Articles
Journal:
Asian Journal of Accounting Research
Asian Journal of Accounting Research (2026) 11 (1): 43–60.
Published: 28 July 2025
... changes into three drivers: demand scale, emission intensity and economic structure. We then apply SDA to a social accounting matrix (SAM) to quantify the contribution of household consumption, government spending, investment, inventory changes and exports to CO2 emissions. Findings Exports...
Includes: Supplementary data
