A social accounting matrix (SAM) is a comprehensive, square matrix that records the economic transactions and transfers among production activities, factors of production, institutions, capital accounts, and the rest of the world within an economy ^[1][2]. It extends the information contained in national accounts and input–output tables by integrating production, income generation, income distribution, expenditure, saving, and other economic flows within a consistent accounting framework ^[1][3]. Each account is represented by a row and a column, with entries showing payments from one account to another, so that total receipts and expenditures are balanced for each account ^[1][2]. SAMs can disaggregate institutional sectors, particularly households, by characteristics such as income group, allowing the relationships between production structures and income distribution to be examined ^[2][4]. They provide a structured database for economic analysis and can serve as the basis for multiplier analysis, economic modeling, and assessment of the potential effects of policies or other changes in an economy ^[3][4].