Comparing existing TSA
(UNWTO) and CSA (the CAB
Manual)
Marion LIBREROS
Consultant
Common reference: SNA 1993 and 2008
• SNA 2008 refers to 2 different types of extensions of the Central
framework: Key sectors accounts and satellite accounts
• Key sectors accounts: Instead of using the product and industry classifications
(CPC and ISIC) in their standard order and at the same level of their hierarchies, it
can be very instructive to select a group of products or industries of particular
importance to the economy, designated here as a key sector. The choice might be
very specific, for example concentrating on a single agricultural crop or mineral
output, or may be more general such as all the goods and services primarily
serving tourism. In either case, a set of supply and use tables may be compiled
concentrating on the key sector and aggregating other products and industries. In
some cases, where the activity is undertaken by relatively few, relatively large
enterprises, it may be possible to go further and compile a complete sequence of
accounts for the key sector also.
• A further and more extensive form of flexibility is that of a satellite account. As its
name indicates, it is linked to, but distinct from, the central system. Many satellite
accounts are possible but, though each is consistent with the central system, they
may not always be consistent with each other.
Satellite Accounts
• Broadly speaking, there are two types of satellite accounts. (SNA 2008)
• One type involves some rearrangement of central classifications and the possible
introduction of complementary elements. Such satellite accounts mostly cover
accounts specific to given fields such as education, tourism and environmental
protection expenditures and may be seen as an extension of the key sector accounts
just referred to. They may involve some differences from the central system, such as
an alternative treatment of ancillary activities, but they do not change the underlying
concepts of the SNA in a fundamental way. The main reason for developing such a
satellite account is that to encompass all the detail for all sectors of interest as part
of the standard system would simply overburden it and possibly distract attention
from the main features of the accounts as a whole. Many elements shown in a
satellite account are invisible in the central accounts. Either they are explicitly
estimated in the making of the central accounts, but they are merged for
presentation in more aggregated figures, or they are only implicit components of
transactions which are estimated globally.
• The second type of satellite analysis is mainly based on concepts that are alternatives
to those of the SNA.[….]. These include a different production boundary, an enlarged
concept of consumption or capital formation, an extension of the scope of assets,
and so on. Often a number of alternative concepts may be used at the same time.
This second type of analysis may involve, like the first, changes in classifications, but
in the second type the main emphasis is on the alternative concepts. Using those
alternative concepts may give rise to partial complementary aggregates, the purpose
of which is to supplement the central system.
Differences between Key sectors accounts and satellite accounts
of the first type
• Both suppose rearrangements of the central classifications of
products and activities in order to visibilize a specific segment of the
economy;
• In key sectors accounts, additional concepts and treatments might be
introduced, but they are marginal and do not lead to major changes
in the basic aggregates generated in the SNA Central framework;
• Both can be viewed, either as Key sectors accounts, or Satellite
Accounts (only marginal differences: case of TSA for the treatment of
travel agencies…). IN particular, in the case of TSA (and CSA, because
of the importance given to the measurement of GDP, no change in
the scope of production and intermediate consumption…) (see the
case of transportation on own account…)
The approaches
• TSA (UNWTO)
• CSA (CAB Manual)
The visitor defined as “traveller taking a trip for
a mian destination outside his/her usual
environment for less than a year, for any main
purpose other that to be employed by a
resident entitiy in the country or place visited”
Culture defined as “those human activities and
their products that derive from the creation,
production, dissemination, transmission,
consumption and appropriation of symbolic
contents related to the arts and the heritage”;
Tourism expenditure: the amount paid for the
acquisition of consumption goods and services
and valuables for own use or to give away for
and during tourism trips.
The challenges: to convert it into economic
measurement (two very different worlds): in
products and productive activities according to
international classifications (CPC and ISIC);
Tourism consumption: an extension of
consumption expenditure in order to include
social transfers in kind, imputations of
accommodation services on own account, etc…
The main classifications: according to the
different cultural sectors and subsectors;
The main classifications of visitors’ expenditure:
according to the main origin/destination of
visitors (markets….) and main characteristics of
visitors and their visits
Theoretical Challenges
TSA
To recognize that all products consumed by
visitors are not tourism products: derive
lists of specific and characteristic products
and activities; because of the need to
recognize production activities as more
concerned by tourism.
To determine Characteristc products on the
basis of two criteria:
• The share-of-expenditure/demand
condition
• The share-of-supply condition
To relate the supply and use balances of
tourism characteristic products with
tourism consumption;
To relate the production accounts of
tourism characteristic activities with
tourism consumption;
To define significant aggregates and explain
their different scope
CSA
To distinguish productive cultural activities
from cultural practices (Outside the scope
of the SNA production boundary);
To define the treatment of Knowledge
capturing products* and of the activities
producing them;
To define the treatment associated with
tangible and mostly intangible heritage;
(pending issue)
To recognize that GDP of characteristic
activities is not a proper indicator of the
economic importance of culture…
To look for other economic indicators and
aggregates: culture national expenditure
and beyond????
To recognize the importance of third parties
in the access to cultural goods and services
by households and the role of public and
private support to culture
Knowledge capturing products:
definition according to SNA2008 para 6.22
• Knowledge-capturing products concern the provision, storage, communication and
dissemination of information, advice and entertainment in such a way that the
consuming unit can access the knowledge repeatedly.
• The industries that produce the products are those concerned with the provision,
storage, communication and dissemination of information, advice and entertainment in
the broadest sense of those terms including the production of general or specialized
information, news, consultancy reports, computer programs, movies, music, etc.
• The outputs of these industries, over which ownership rights may be established, are
often stored on physical objects (whether on paper or on electronic media) that can be
traded like ordinary goods. They have many of the characteristics of goods in that
ownership rights over these products can be established and they can be used
repeatedly.
• Whether characterized as goods or services, these products possess the essential
common characteristic that they can be produced by one unit and supplied to another,
thus making possible division of labour and the emergence of markets.
Very common as products whithin the scope of culture: books, CDs, films,
etc… Their value is not their material content…
Additional similarities in approaches
TSA
Explicit recognition that all
tourism expenditure is not made
only of tourism products;
How far to go in considering the
production of goods and
services part of tourism
expenditure as part of tourism
production? (case of goods, of
capital
goods
(for
the
production of goods or services
for visitors….)
CSA
Implicit recognition, in the
expenditure account, that all
tourism expenditure is not made
of products identified as cultural
products: inclusion of so called
“connected products”
But should we go further???
Connected products in CSA
• “strictly defined” connected products (in line with SNA definition of specific
products: those clearly typical of a domain but for which there is no specific
interest in analyzing their production process (here to add the fact that
although there might be interest, it is not posible because there is no
specialized industry to produce it as a significant part of output…):
• “interdependent” connected products; inputs and capital goods which only
use is to be used by cultural “industries”; musical instruments are included
here (not considered as specific…., their production is not cultural
production…))
• “Auxiliary” connected products; they make transmission posible as TV sets,
radios, etc… but as sucha, are not recognized as cultural
Additionally other products are recognized as part of cultural expenditure,
not connected, but n.e.p and used for practices… (no list included…)
Culture defined as “those human activities and their
products that derive from the creation, production,
dissemination,
transmission,
consumption
and
Tables
TSA tables
Table 1 Inbound tourism expenditure by
products and classes of visitors
Table 2 Domestic tourism expenditure by
products and classes of visitors
Table 3 Outbound tourism expenditure by
products and classes of visitors
Table 4 Internal tourism consumption by
products
Table 5 Production accounts of tourism
industries and other industries (at basic
prices)
Table 6 Total domestic supply and internal
consumption (at purchasers’ prices)
Table 7 Employment in the tourism industries
Table 8 Tourism gross fixed capital formation of
tourism industries and other industries
Table 9 Tourism collective consumption by
products and levels of government
Table 10 Non-monetary indicators
CSA tables (Not as formalized, but tp be
formalized???)
Table 1 Production accounts of cultural sectors
by characteristic industries and of total
culture
Table 2 Cultural establishments according to
size; production, employment, value
added
Table 3 Detailed supply and use balances of
cultural specific products
Table 4 Imports of cultural specific products
Table 5 Exports of cultural specific products
Table 6 Expenditure in culture and its sources
of financing
Table 7 Employment in cultural sectors by
forms
Table 8 Additional indicators