"It is time the Scottish government invested in better national income accounting for the country, which I contend is possible. GERS is not a basis for forecasting Scotland's future, and one of the weaknesses of the Growth Commission is that it presumes that it is when that is a wholly inappropriate assumption to make. There is a duty to identify what really happens in Scotland so that there can be informed debate on the country's future. GERS does not do that. It's time to have the right data, and GERS is not it." Professor Richard Murphy.
http://www.taxresearch.org.uk/Blog/2018/08/22/gers-really-is-crap/