This paper presents a national accounting framework that is tailored t
o a description of the role of Research and Development (R&D) in the n
ational economy. The main differences from the standard national accou
nts are some changes in basic concepts and the introduction of additio
nal, more detailed, classifications. The framework facilitates drawing
macro-economic conclusions from all kinds of data on R&D. Figures pre
sented in this way can serve as a data base for modelling the role of
R&D in the national economy.