Article révisé par les pairs
Résumé : This study challenges the ontological, epistemological, and methodological limitations of classical, neoclassical, and Marxist paradigms to rethink the problem of transformation and formation of value in the economic circuit. This approach rescues the philosophical postulate of Arthur (2004) firstly, to materialise it, in a theoretical equation that represents the formation of value during the exchange process, where merchandise is transformed into money; secondly, it seeks to typify ways to reproduce capital