Entrepreneurship as a concept can be approached from different approaches, but regardless of the perspective from which it is viewed, it always has an individual, community and social effect. Through the theoretical approach of the concept of entrepreneurship from different proposals of different researchers, it is intended to understand the extent of it and its contributions to multiple areas of knowledge. Since it is a documentary review, the method to be used is deductive, the methodology is qualitative in nature and the research design is non-experimental and descriptive-analytical, since the researchers limit themselves to carrying out an analysis of the characteristics of the phenomenon without directly or indirectly affecting the variables. The main conclusion reached is related to the level of maturity of the concept; it is evident the long journey of the enterprise from the conceptual to the practical, which has allowed incursion into various areas of knowledge, giving significant contributions to them. In the economic field there are various proposals that affirm that entrepreneurship is an element that activates the social and economic development of countries.