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List of illustrations x
List of contributors xi
Introduction: the firm as an entity 1
Coming back to the enterprise entity Yuri Biondi Arnaldo Canziani Thierry Kirat 3
The economic theory of the firm as an entity: an overview of the volume Yuri Biondi 9
On the economic theory of the firm as an institution and an organisation 19
The current state of the economic theory of the firm: contractual, competence-based, and beyond Olivier Weinstein 21
Organisations and markets Herbert A. Simon (1991) 54
Accounting and its relationship to general equilibrium theory Martin Shubik (1993) 73
Accounting and the theory of the firm Ronald H. Coase (1990) 82
The impact of the corporation on classical economic theory Adolf A. Berle Jr (1965) 92
Perspectives for accounting, law and economics: lessons from the past 105
Economia aziendale and Betriebswirtschaftslehre as autonomous sciences of the firm Arnaldo Canziani 107
The firm between law and economics: an overview of selected legal-economic scholars of the past Thierry Kirat 131
A historical perspective on corporate form and realentity: implications for corporate social responsibility Reuven S. Avi-Yonah Dganit Sivan 153
The theory of enterprise entity Adolf A. Berle Jr (1947) 186
The trouble with profit maximization Robert N. Anthony (1960) 201
The entrepreneur: the firm James H. Stauss (1944) 216
Essays on economic, legal and accounting features of the firm as an entity 235
Accounting and the economic nature of the firm as an entity Yuri Biondi 237
Some building blocks for a theory of the firm as a real entity David Gindis 266
The firm as an entity and the law: the economic substance, the legal forms Federico Manfrin 292
Economics and finance of the firm as an entity Giuseppe Marzo 317
The corporate governance of the firm as an entity: old issues for the new debate Marc T. Moore Antoine Reberioux 348
Index 375
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