The figure of the entrepreneur has become a relevant factor that explains the process of growth and economic development. In the university world, academic research has multiplied on entrepreneurship, a term that has triple meaning: the figure of the entrepreneur, the business function and the creation of companies. This versatile meaning has to be based on a consistent theory about the company and the entrepreneur. This book brings together the research carried out by its authors with primary sources and makes it accessible to a wide audience, Spanish and Latin American; the book is especially written for an audience that does not speak Spanish or does not know the topics discussed in it.