This working paper looks at the Frascati Manual (FM) framework for Research and Development (R&D) statistics and the System of National Accounts (SNA) framework of comprehensive economic accounts - giving an overview of their shared history and analysing similarities and differences in their approaches to measuring R&D following a fundamental change of the treatment of R&D in the 2008 SNA.

The working paper also highlights the various actions taken in the 2015 revision of the FM which respond to National Accounts data needs and thereby aims to provide a common platform for collaboration and dialogue between FM and SNA practitioners. Finally, the FM and SNA R&D statistics are presented and their conceptual, data, and coverage underpinnings compared, helping to elucidate issues that need to be communicated to users so that they can better understand and interpret these related but different R&D statistics.