The goal of this paper is to study the structural change in the Andalusian economy during the period 2000-2005 using social accounting matrices. Although there are several methods, the causative matrix approach has been used to analyze the above mentioned change. The study has been done using a matrix with 26 productive sectors and three endogenous accounts, labor income, capital income and private consumption. The results show that changes vary from one to another sector and cause of these may be due to influence of own sector, of rest of the sectors or of both.