Based on past studies, entrepreneurial knowledge is known for the two functions: opportunity recognition and coping with the liabilities of newness, and the utility of knowledge is simplified and addressed to be a beneficial tool to advance entrepreneurial process. This perspective brings a problem to view the production of entrepreneurial knowledge as an input-output process, in which the entrepreneur¡¦s experience is seamlessly able to be translated into the entrepreneurial experience. Also this production process of entrepreneurial knowledge ignores the subjectivity of entreperneur and the notion of creativity of entrepreneurial knowledge. In light with the lens of entrepreneuring, this study aims to investigate the creation process of entrperneurial knowledge, arguing that entrepreneurial knowledge is knowledge to ¡§make things done¡¨ with that an entrepreneur is capable of tackling his/her problem and moving the entrepreneurial process forward. The creativity of such entrepreneurial knowledge is crafted from the bodily practice in everyday life instead of originating from intellectual operation. The body philosophy of Freanch phenomenologist Merlau-Ponty is adopted in this research to probe the notions of perception, embodiedment, body schema, and habits in the creative process of entrepreneurial knowledge, and how these body practices enhance and create a stylized entrepreneurial knowledge. Bed and Breakfast (B&Bs) is the primary research field, which has been growing as an eminent industry in Taiwan with NTD 16.83 billions annual value of production and 1.85 million visitng guests per year. On the foundation of phenomenological analysis of B&Bs entrepreneurs¡¦ stories, this paper argues that the creation of entrepreneurial knowledge reveals a bodily engagement process, in which entrepreneurial knowledge is accumulated and re-invented through the movement of embodiment. An entrepreneur also increases his/her bodily engagement along with the various pratices and then starting a becoming-entrepreneur process. In the end, the creation of entrepreneurial knowledge develops the composition of subjectivity. This finding risists the entities holding by the conventional entrepreneurial studies, drawing the attention to the becoming process of entrepreneurial subject. Besides, it is also manifested that the creativity of entrepreneurial knowledge emerges in entrepreneurs¡¦ daily practice. Six practices to broaden the possibility of entrepreneurial knowledge are confirmed under the context of Taiwan B&B¡¦s industry. This research intends to axplicate that the creative process of entrepreneurial knowledge unfolds a self-discovery process. Through the re-construct the relationship of self and world, people will re-discover themselves and re-create their life-worlds to live up the existence of subject as well as to disclose the meaning of entrepreneuring. With the understading of bodily practice and its roots in phenomenology and life-world perspective, entrepreneurial knowledge extends its connotation from economic function and implies a new possibility of guneine knowledge of self.

La presente tesis pretende analizar si la orientación empresarial estimula los diferentes tipos de conocimiento en el proceso de internacionalización, para desarrollar la investigación nos centraremos en las Pyme textiles ubicadas en Lima Metropolitana que se encuentren exportando de manera activa a mercados internacionales. El desarrollo del análisis se divide en un total de cinco capítulos, siendo de esta manera el primer capítulo centrado en el marco teórico el cual contextualiza y define los términos y teorías a emplear en la investigación. Luego, en el segundo capítulo se plantea el plan de investigación donde se detalla la problemática y el planteamiento de las hipótesis, así como también los objetivos específicos como el general. Seguidamente en el tercer capítulo, donde se desarrolla la metodología de la investigación en el cual se establecerá el tipo de investigación a seguir, siendo así de tipo mixta para la tesis presentada. Así también, se detalla el alcance, diseño de la investigación, el planteamiento de las variables a trabajar definiendo la población, el tamaño de la muestra y las herramientas metodológicas para la recolección de data. En el cuarto capítulo se enfoca en el desarrollo y análisis de los resultados de la herramienta cualitativa, la cual es la entrevista a profundidad a expertos y de la cuantitativa a través de entrevistas. Los cuales se interpretarán mediante el uso de la regresión lineal, prueba de normalidad y chi cuadrado utilizando el programa SPSS. Por último, las conclusiones y recomendaciones finales respecto a las hipótesis planteadas inicialmente. / This thesis aims to analyze whether business orientation stimulates the different types of knowledge in the internationalization process. In order to develop the research, we will focus on textile SMEs located in Metropolitan Lima that are actively exporting to international markets. The development of the analysis is divided into a total of five chapters, thus being the first chapter focused on the theoretical framework which contextualizes and defines the terms to be used in the research. Then, in the second chapter, the research plan is presented where the problems and the hypotheses are detailed, as well as the specific and general objectives. Then in the third chapter, where the research methodology is developed in which the type of research to be followed will be established, thus being a mixed type for the thesis presented. Likewise, the scope, design of the research, the approach of the variables to work defining the population, the sample size and the methodological tools for data collection are detailed. The fourth chapter focuses on the development and analysis of the results of the qualitative tool, which is the in-depth interview with experts and the quantitative one through interviews. Which will be interpreted through the use of linear regression, normality test and chi square using the SPSS program. Finally, the final conclusions and recommendations regarding the hypotheses initially raised. / Tesis