Costi di transazione e sviluppi dell'economia d'impresa
A new economics of the finn is under way. Several developments have taken place since Coase's fundamental insights, but much needs stili to be done to reach a theory both heuristically and operationally richer. After discussing some main developments, this paper shows, fast, that many assumptions originally made by Walras fon generai equilibrium purposes are uncritically retained. They should be abandoned since a dynamic vision of the firm as a going concem is strait jacketed by them. Secondly, the basic principle and framework of micro-accounting should be used to trace out in a more analitycally comprehensive and "down-to-earth" way : 1) the profits and losses positions of a firm and 2) also its fmancial structure in term of property rights and other even intangible assets, and liabilities.
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