| Sumario: | The paper reports experience in constructing social accounting matrices (SAMs) for three national economies, viz. Iran, Sri Lanka and Swaziland. The SAMs focus particularly on the distribution of income through disaggregation of household sector income and outlay accounts consistent with more conventional disaggregation of production, factors, etc. The SAMs were conceived as an initial step towards understanding income distribution as an integral part of the development process and have been developed in parallel with work on planning models. Both the Iran and Sri Lanka SAMs were constructed within the context of the International Labour Office, World Employment Programme: that for Iran was intended as a contribution to the work of the Comprehensive Employment Strategy Mission to Iran under WEP auspices; while the Sri Lanka SAM was more specifically a research oriented study. The Swaziland study was financed by the Overseas Development Ministry, London as a research activity.Some learning‐by‐doing was involved in the sequence of SAMs and the problems encountered, solutions adopted and lessons learned provide the main substance of the paper.
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