Abstract:
This paper tries to highlight the relationship between countries and companies, their intangible perspective between comparative advantage and competitive advantage. While these aspects are underlined, we try also to offer the perspective from the (micro) accounting side, in the meantime the antithesis is developed by the (macro) governance side. Everything is seen as a bigger picture and the positive externality generated, the new outline of outsourcing maximized results into an empowered collaboration that could be also seen as the new path for economic growth and international commerce development.
