heory, wrote extensively on the management of the knowledge work er. The systematic exposition of his theoretical m odels exhibits a comprehension of the function of contemporary organ izations and the role of the entrepreneur and innov ation. This paper investigates the principles and values of hum an actions of entrepreneurs in the theories of Pete r Drucker that describe how to create and manage innovation. The paper explores his dynamic model of capitalism and the foundations of his ethical points of view so as to build the axiology mark of human actions as entrepr eneur. Finally, the paper develops an analysis of internalization and t he effects of the entrepreneur’s human actions to cwhich values lead to an improvement in this specialized b ehavior.