This article intends to present an approach to the theoretical framework discussed in the doctoral thesis “Entrepreneurship Teaching as the Formation of the Will.” It points out the theoretical weaknesses of the Entrepreneurship as heritage from Administration; it also takes a brief look at Enterprise as a cultural phenomenon from the Sociological point of view and, finally, the connections to social responsibilities as renovation source are presented. Phenomenology, then, according to human perspective, proposes the approach to entrepreneurship as acknowledgement of will and the search for human dimension.