In this paper, the authors attempt to identify the manner in which both classical sociologists (Durkheim, Weber and Marx), and recent authors they have influenced, characterize the firm. In so doing, they demonstrate how each sociological tradition stresses a different dimension, be it the institutional and organizational dimensions or social relationships. The authors maintain that while each dimension is certainly legitimate, the links between them have not been explored and they remain isolated from one another. Therefore, drawing simultaneously on models provided by the social movements approach and the theory of regulation, the authors suggest that these different dimensions be transformed into levels of analysis with broader perspectives. Each new level would encompass specific concerns, actors, values and beliefs.