Search models devoted to money theory greatly help in solving some unsettled problems mainly because they deal explicitly with the organisation of transactions and with the way individual agents meet and bargain. The purpose of this paper is to try to assess their importance for the general...

The purpose of this paper is to confront accounting and economic theory and to discuss some basic points such (i) the relation between capitalism and double-entry book-keeping (ii) the congruence between mainstream economic theory and accounting principles (iii) the relation between stocks and...