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Abstract
This working paper documents the construction of a 1993-94 Social Accounting Matrix
(SAM) for Bangladesh. 1 The SAM distinguishes 10 agricultural sectors—including two
different kinds of rice technology—and 19 manufacturing sectors, out of 43 sectors in
total. It also differentiates between twelve socio-economic groups, allowing detailed
analysis of household welfare and poverty. The SAM has ten factors of production: one
type of capital, one type of land and eight different types of labor which are disaggregated
by both level of education and gender. The innovative feature of the SAM is that it
separates out female and male labor value-added for each educational level and in each
sector of the economy, providing a base for gender-sensitive analyses of policy changes.
The SAM is estimated with a cross-entropy approach, which makes efficient use of all
available data in a framework that incorporates prior information and constraints.