This volume investigates the conceptual and practical definition of the firm as an entity, examining how its nature is interpreted across the distinct but overlapping fields of economics, accounting, and legal theory. The authors, Arnaldo Canziani, Thierry Kirat, and Yuri Biondi, synthesize interdisciplinary perspectives to challenge traditional views of the firm as merely a nexus of contracts. By integrating historical, institutional, and regulatory analysis, the text provides a framework for understanding the firm as a complex, enduring social and economic actor. The work argues that the firm's identity is shaped by the interplay between internal governance structures and external legal and accounting standards.

Experts identify this text as a rigorous, interdisciplinary contribution to institutional economics and corporate law. Readers frequently note the academic density of the prose, which is intended for scholars and advanced practitioners in the fields of accounting and legal theory.