The article explores how accounting can help us understand how firms work differently from regular markets. By looking at how money flows within a company, we can see how it operates independently from outside markets. This accounting system is crucial for understanding the firm as a whole, including how ownership, control, and management are separated. By taking this entity view, we can see the firm as a dynamic system with different structures that involve production, organization, and knowledge. This interdisciplinary approach connects Economics, Accounting, and Law to give us a better understanding of how firms function as entities.