The European System of Accounts (ESA-95) defines the general features of national accounting, thus allowing for a systematic description of the different phases in the economic process. Despite the importance of these statistics, there are specific needs for information that cannot be met by means of this accounting system, for which independent satellite accounts are recommended. The analysis of the role of tourism, housing and culture in the economy, of the costs and financing of healthcare services, of the interaction between the environment and the economy, or of the size and valuation of domestic production, requires satellite accounting in order to yield exhaustive, coherent information that is integrated into the national accounts.
In order to enhance their explanatory capacity, the satellite accounts present statistics that specifically detail the activities or products of interest; they include non-monetary information; and they instrumentally modify certain basic concepts. Despite this, the classifications and definitions of the variables of the system are maintained, except in areas of substantial interest for the purpose of the corresponding satellite account.
Parallel to the development of the Input-Output Tables, Idescat promoted the development of feasibility studies in satellite accounting for ten areas/sectors (tourism, culture, research and development, sports, housing, education, healthcare, transports, environment and social services), including the possibility of expanding the central framework of the 2001 Input-Output Tables for Catalonia (TIOC-2001) with the institutional sectors, the matrix of social accounting and a matrix on employment structures.
Through its different departments, the Generalitat has participated in the development of a variety of satellite accounts.
The satellite accounts on domestic production enable the unpaid work and production taking place in Catalan households to be sized and valued in relation to the market economy. Idescat is disseminating a statistical publication with the main tables and methodology based on the study conducted by the research team of Cristina Carrasco and Mònica Serrano and published by the Catalan Institute of Women.
The education accounts in Catalonia offer a description of the productive area related to education according to the information provided by the 2001 Input-Output Tables. They are a first step towards drawing up the satellite accounts on education.
