The enterprise has long been a blind spot in economic theory and has been reduced to its organization in sociology. The contributions gathered in this volume by Mikl-Horke, Pirker, and Resch start from the concept of the enterprise in New Institutional Economics, critically discussing it based on significant approaches from sociology, heterodox economics, and economic history, while seeking interdisciplinary connections. From these social science perspectives, important aspects of the enterprise as a historical, social, and institutional phenomenon are elaborated, thereby overcoming the one-sidedness of the cost-theoretical view.