El articulo tiene como objetivo presentar una aproximacion al marco teorico de la tesis doctoral “La Fenomenologia y el Emprendimiento”. Puntualiza las debilidades teoricas del emprendimiento como herencia de la Administracion; efectua una mirada al emprendimiento como fenomeno cultural desde el punto de vista de la sociologia y finalmente los vinculos con la responsabilidad social como fuente de renovacion. Asi, la fenomenologia, segun la perspectiva humana, propone aproximarse al emprendimiento como reconocimiento de la voluntad en la busqueda del sentido humano. ABSTRACT 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.