L’objectif principal de notre thèse consiste, dans un premier temps, à inventorier et à classer les caractéristiques entrepreneuriales pour pouvoir ensuite typer les enquêtées selon la perception qu’elles ont de leurs potentialités entrepreneuriales. Outre cet objectif central, le présent travail tente d’analyser les facteurs personnels et contextuels susceptibles de contribuer à l’acquisition et au développement des potentialités entrepreneuriales des créatrices d’entreprise en contexte djiboutien et africain. Aussi, nous avons cherché à comparer les typologies entrepreneuriales des entrepreneures et des non entrepreneures. Afin de répondre plus adéquatement aux objectifs de la thèse, nous avons d’abord effectué une synthèse des principaux travaux relatifs aux paradigmes des traits et des faits de l’entrepreneur pour mieux resituer le modèle conceptuel de Gasse (Gasse et D’Amours, 2000). Dans un second temps, le travail de terrain se focalise sur l’exploitation d’une enquête réalisée auprès de 208 entrepreneures et 100 femmes non entrepreneures djiboutiennes. Dans cette enquête, on a utilisé un questionnaire de 125 items hors facteurs d’identification et articulé autour de 17 dimensions réparties entre 5 axes (motivations, aptitudes, attitudes, intérêts et comportements). Le traitement des données s’est appuyé sur les techniques statistiques descriptives (tris à plat et tris croisés) et multidimensionnelles (analyse des corrélations, analyse en composantes principales, la classification hiérarchique et l’analyse discriminante). Cette étude a été enrichie par des entretiens semi-directifs avec 10 femmes entrepreneures. Les analyses confirment que, comparées aux non entrepreneures, les entrepreneures disposent plus des capacités et des compétences entrepreneuriales. De même, nos résultats indiquent que les potentialités entrepreneuriales sont associées essentiellement au niveau d’instruction et à l’expérience antérieure chez les entrepreneures plus jeunes, et à un ensemble de facteurs environnementaux (cercle familial ou amical, croyance divine, contexte culturel) chez les entrepreneures plus âgées. Ainsi, notre étude tend à montrer l’importance de l’appartenance à un entourage familial et/ou amical de tradition entrepreneurial dans le processus de création d’entreprise. Les résultats issus de ces différentes méthodes d’analyse de données consolident le modèle conceptuel initial et ouvrent des perspectives en termes de pédagogie d’accompagnement de l’entrepreneure africaine souvent soumise aux pesanteurs contextuelles. / The primary aim of this thesis is to first identify and classify entrepreneurial traits so as to distinguish those surveyed on the basis of the perception they have of their entrepreneurial potentialities. Aside from this primary aim, the following work seeks to analyse personal and contextual factors likely to contribute to the acquisition and development of entrepreneurial traits of women entrepreneurs both within Djibouti and Africa at large. We have tried to compare entrepreneurial typologies of those who are entrepreneurs and those who are not. In view of achieving adequately the aims of this thesis, we first establish a synthesis of the main works regarding the paradigms of traits and facts of the entrepreneur so as to better reproduce Gasse’s conceptual model. In the second part of the work, the field work is focused on the exploitation of the findings of a survey conducted among 208 female entrepreneurs and 10 others who were not entrepreneurs. In this survey, a questionnaire, of 125 items excluding identifying factors and based on 17 dimensions distributed among 5 axes (motivations, aptitudes, attitudes, interests and behaviors), was used. Data processing is conducted according to the descriptive statistics techniques (basic sorting and cross sorting) and multi-dimensional ones (correlation analysis, principal component analysis, hierarchal classification, discriminative analysis). The study was strengthened by semi-structured interviews conducted among 10 female entrepreneurs. The results of the analysis confirmed that, unlike non-entrepreneurs, entrepreneurs have more capabilities and entrepreneurial skills. Moreover, results also indicate that entrepreneurial potentialities are mainly linked to the level of education and prior experience among young entrepreneurs and to a host of environmental factors (family circle, circle of friends, religious beliefs, and cultural context) as far as older entrepreneurs are concerned. Therefore, our study tends to show the importance of belonging to a family environment or having a circle of friends with a long-standing entrepreneurial tradition in the process of business creation. The results of these various methods of data processing reinforces the initial conceptual model and open perspectives on ways of assisting Africa’s women entrepreneurship often subjected to contextual burdens.

Ce mémoire explore la formation des artistes comme entrepreneurs d’eux-mêmes à travers les pratiques de leurs associations professionnelles. Le premier chapitre brosse un portrait du champ culturel québécois et y situe plus spécifiquement les associations qui font l’objet de ce mémoire. L’approche adoptée en est une de gouvernementalité et ce chapitre s’attarde aussi aux sujets constitués dans le dispositif du champ culturel. Le deuxième chapitre aborde les questions méthodologiques soulevées par l’étude : la construction d’une archive et les détails des entretiens conduits. L’archive foucaldienne a été adaptée afin d’y inclure des entretiens. L’objectif était de pouvoir analyser à la fois la subjectivation impliquée par les pratiques des associations et l’exercice du pouvoir sur soi par les artistes. Les troisième, quatrième et cinquième chapitres rendent compte des analyses effectuées. Le troisième chapitre vise à définir l’inclusion dans les associations, c’est-à-dire quels artistes ont accès à leurs services. Avant même que les artistes puissent investir sur eux-mêmes à travers les services des associations, le processus d’adhésion implique déjà une certaine entreprise de soi. Ce chapitre jette les bases du suivant en introduisant la notion de sécurité sur le marché du travail. Le quatrième chapitre aborde plus précisément le sujet entrepreneur de soi qui investit dans sa sécurité à travers des services offerts par les associations : la formation et les caisses de sécurité. Il présente aussi le membership comme investissement en soi, qui donne accès à d’autres investissements, et explore l’inflexibilité des associations comme frein à l’entreprise de soi à travers l’idée d’expérience. Le cinquième chapitre, prenant en compte que les parcours des artistes ne sont isolés, les situe dans un contexte plus large que celui des associations. Il aborde ainsi les notions de marché, de passion et de responsabilisation. La conclusion de ce mémoire en résume le propos général et offre une réflexion épistémologique ainsi qu’une réflexion sur la position schizophrénique du sujet dans le contexte néolibéral. / This thesis explores the subjectification of artists as entrepreneurs of self through their professional unions’ practices. From a governmentality perspective, the first chapter of this thesis describes the cultural field in Quebec, the role played by the unions under study in this ‘dispositif’ and the formation of subjects. The second chapter addresses methodological questions : the construction of the archive and details about the interviews conducted. The foucaldian archive was adapted to incoporate interviews in order to analyse once at a time the subjectification implied through unions’ practices and the self-exercise of power by artists. The next three chapters present the analysis. The first chapter of analysis addresses the inclusion in unions (who has access to unions’ services). Even before artists can invest in themselves through unions’ services, the membership process already implies some enterprise of self. This chapter also introduces the notion of security on the labour market. The next chapter concentrates on the subject entrepreneur of self who invests in his security through unions’ services : professional training and savings banks. It presents membership as an investment in itself, which gives access to other investments, and explores, through the idea of experience, unions’ inflexibility as curbing the enterprise of self. Since artists’ careers are not isolated, the last chapter of analysis locates them in a broader context through the notions of market, passion and responsibilization. The conclusion summarizes the thesis and offers an epistemological questioning as well as a brief discussion on the schizophrenic subject in the neoliberal context.

近年來，許多創業者以解決社會問題為己任，投身於社會創業的行列。有些創業者選擇創立社會企業，希望以社會企業的型態營運，同時創造社會價值與經濟價值；有些創業者則選擇以非營利組織的型態運作，不因利潤追求而背離解決社會問題的初衷。無論是何種組織型態，從開始創業到發展至有穩定營運模式的創業歷程，是決定組織是否存活、創造社會價值的關鍵階段。因此本研究欲探討社會創業者如何走過社會創業歷程，提供有志於社會創業者參考。 本研究採個案研究法，選擇「社企流」、「Venture For Taiwan」、「Design For Change Taiwan」、「Teach For Taiwan」作為研究個案，從Timmons Model創業三要素「機會」、「團隊」、「資源」分析個案及討論「三要素動態關係」，並以Effectuation理論檢視「創業者行為」，透過不同面向來探討個案從「志工團隊」發展至「自主創業」的創業歷程。 研究結果發現，社會創業者能持續挖掘機會，重新定義社會問題、找到商業機會；社會創業者能在核心團隊與外部支持體系間，建立良好的內外部成員互動關係；社會創業者能有效槓桿社會資源取得資源，並有意識地累積組織資源，使組織發展具方向性。在創業三要素動態關係間，除了Timmons強調的創意、溝通、領導之外，本研究認為社會創業者更具備運用人脈、策略、彈性的能力，以平衡創業三要素之動態關係。 本研究亦透過實際操作發現，若以Effectuation理論檢視創業歷程，創業實踐始於模糊的機會與有限的資源，而透過與他人互動後形成團隊、累積資源，進而創造出更具體機會，並往下一個循環邁進。此一理論可輔助研究者觀察創業者行為動態，並連結回機會、團隊、資源三要素，有助創業歷程動態研究。

A presente tese visa a construir um princípio cujo conteúdo normativo e eficácia viabilizem a concretização, de forma ótima, das finalidades idealizadas na Constituição Federal de 1988, no que diz respeito às microempresas e empresas de pequeno porte, reunidas na expressão “empresas de porte reduzido”. A partir da relevância que essas empresas detêm ao redor do mundo destaca-se o caso do Brasil, em que há dois princípios constitucionais positivados (inciso IX do art. 170 e art. 179) que lhes atribuem um tratamento diferenciado e favorecido, de modo a incentivá-las. Todavia, os referidos princípios, isoladamente considerados, não têm o condão de transmitir todo o conteúdo normativo necessário para otimizar o atendimento às finalidades constitucionais, a partir de uma perspectiva tributária. Como decorrência mostra-se necessária a construção de uma norma jurídica, até então não vislumbrada pela doutrina, a qual contemple a mais ampla extensão da proteção às empresas de porte reduzido. A partir disso, e interpretando os referidos dispositivos constitucionais, é construída a norma com natureza de princípio, chamada de princípio da atenuação tributária das empresas de porte reduzido. Em relação ao conteúdo normativo desse princípio é defendido o seu caráter bidimensional, de modo a produzir efeitos não apenas perante a empresa como contribuinte (primeira dimensão), mas também perante seus titulares, sócios e administradores como responsáveis tributários (segunda dimensão). Com isso o princípio em tela acaba por ter eficácia também em duas dimensões, atingindo a relação da Fazenda Pública com o contribuinte e também com os terceiros responsáveis tributários. Como consequência, em sua primeira dimensão o princípio pode produzir uma redução da carga tributária das empresas de porte reduzido, e reduzir a quantidade e complexidade das obrigações tributárias acessórias que lhe são impostas, devendo a concretização desse desiderato se dar por lei complementar (art. 146 da CF/88). Além disso, não pode o Poder Legislativo elaborar norma que atribua carga tributária maior para as empresas de porte reduzido, em comparação com as demais empresas; ou obrigações tributárias acessórias em quantidade e complexidade maior para as empresas de porte reduzido, em comparação com as demais empresas. No que concerne à segunda dimensão o princípio em questão impõe limites ao Poder Legislativo para que não elabore normas de responsabilidade tributária de terceiros mais gravosas do que as normas gerais do Código Tributário Nacional. Além disso, fica o Poder Legislativo também impedido de elaborar normas de responsabilidade tributária de terceiros baseadas em presunções, em função do excessivo ônus imposto aos micro e pequenos empreendedores para afastamento do fato presumido. Ainda, o princípio em questão impõe limites ao Poder Judiciário, que não pode aplicar normas de responsabilidade tributária mais gravosas do que aquelas fixadas no CTN. E, por fim, o princípio em tela também impede que o Poder Judiciário atribua responsabilidade tributária a titulares, sócios e administradores de empresas de porte reduzido com base em presunções, enfatizando-se a inaplicabilidade da Súmula nº 435 do STJ. / The purpose of this thesis is to develop a principle which normative content and effectiveness make it possible to optimally achieve the goals envisaged in the Federal Constitution of 1988, in the case of micro-enterprises and small enterprises, named as “small size enterprises”. From the relevance of these companies around the world stands out in the case of Brazil, in which there are two written constitutional principles (section IX of article 170 and article 179) that give those companies a differentiated and favored treatment, in order to incite them. However, these principles, considered separately, do not have the power to transmit all the normative content that is necessary to optimize the attention for the constitutional purposes, from a tax perspective. As a result, it is necessary to develop a legal norm, hitherto not envisaged by the doctrine, which contemplates the broadest scope of protection for small size enterprises. From this, and interpreting the mentioned constitutional provisions, the norm is developed with the normative nature of principle, named as principle of tax relief for small size enterprises. With regard to the normative content of this principle, its two-dimensional nature is defended, so as to produce effects not only on the company as a taxpayer (first dimension), but also on its owners, partners and administrators as tax responsibles (second dimension). With this, the principle on the screen turns out to be effective also in two dimensions, reaching the relation of the Public Treasury with the taxpayer and also with the third party tax responsible. As a consequence, in its first dimension the principle can produce a reduction in the tax burden of small companies, and reduce the quantity and complexity of ancillary tax obligations imposed on it, considering that the accomplishment of this goal should be given by a complementary statute (article 146 of the Constitution). In addition, the Legislative Branch cannot elaborate a norm that assigns a higher tax burden to small companies compared to other companies; or ancillary tax obligations in a larger quantity and complexity for smaller companies compared to other companies. With regard to the second dimension, the principle in question imposes limits on the Legislature so that it does not elaborate norms of third-party tax liability that are more burdensome than the general rules of the National Tax Code. In addition, the Legislature is also prevented from elaborating norms of third-party tax liability based on presumptions, due to the excessive burden imposed on micro and small entrepreneurs to move away from the presumed facts. Moreover, the principle in question imposes limits on the Judiciary, which cannot apply tax liability rules that are more burdensome than those established in the National Tax Code. Finally, the mentioned principle also prevents the Judiciary from assigning tax liability to holders of smaller companies, members and managers based on presumptions, emphasizing the inapplicability of Superior Court Order 435.

A presente tese visa a construir um princípio cujo conteúdo normativo e eficácia viabilizem a concretização, de forma ótima, das finalidades idealizadas na Constituição Federal de 1988, no que diz respeito às microempresas e empresas de pequeno porte, reunidas na expressão “empresas de porte reduzido”. A partir da relevância que essas empresas detêm ao redor do mundo destaca-se o caso do Brasil, em que há dois princípios constitucionais positivados (inciso IX do art. 170 e art. 179) que lhes atribuem um tratamento diferenciado e favorecido, de modo a incentivá-las. Todavia, os referidos princípios, isoladamente considerados, não têm o condão de transmitir todo o conteúdo normativo necessário para otimizar o atendimento às finalidades constitucionais, a partir de uma perspectiva tributária. Como decorrência mostra-se necessária a construção de uma norma jurídica, até então não vislumbrada pela doutrina, a qual contemple a mais ampla extensão da proteção às empresas de porte reduzido. A partir disso, e interpretando os referidos dispositivos constitucionais, é construída a norma com natureza de princípio, chamada de princípio da atenuação tributária das empresas de porte reduzido. Em relação ao conteúdo normativo desse princípio é defendido o seu caráter bidimensional, de modo a produzir efeitos não apenas perante a empresa como contribuinte (primeira dimensão), mas também perante seus titulares, sócios e administradores como responsáveis tributários (segunda dimensão). Com isso o princípio em tela acaba por ter eficácia também em duas dimensões, atingindo a relação da Fazenda Pública com o contribuinte e também com os terceiros responsáveis tributários. Como consequência, em sua primeira dimensão o princípio pode produzir uma redução da carga tributária das empresas de porte reduzido, e reduzir a quantidade e complexidade das obrigações tributárias acessórias que lhe são impostas, devendo a concretização desse desiderato se dar por lei complementar (art. 146 da CF/88). Além disso, não pode o Poder Legislativo elaborar norma que atribua carga tributária maior para as empresas de porte reduzido, em comparação com as demais empresas; ou obrigações tributárias acessórias em quantidade e complexidade maior para as empresas de porte reduzido, em comparação com as demais empresas. No que concerne à segunda dimensão o princípio em questão impõe limites ao Poder Legislativo para que não elabore normas de responsabilidade tributária de terceiros mais gravosas do que as normas gerais do Código Tributário Nacional. Além disso, fica o Poder Legislativo também impedido de elaborar normas de responsabilidade tributária de terceiros baseadas em presunções, em função do excessivo ônus imposto aos micro e pequenos empreendedores para afastamento do fato presumido. Ainda, o princípio em questão impõe limites ao Poder Judiciário, que não pode aplicar normas de responsabilidade tributária mais gravosas do que aquelas fixadas no CTN. E, por fim, o princípio em tela também impede que o Poder Judiciário atribua responsabilidade tributária a titulares, sócios e administradores de empresas de porte reduzido com base em presunções, enfatizando-se a inaplicabilidade da Súmula nº 435 do STJ. / The purpose of this thesis is to develop a principle which normative content and effectiveness make it possible to optimally achieve the goals envisaged in the Federal Constitution of 1988, in the case of micro-enterprises and small enterprises, named as “small size enterprises”. From the relevance of these companies around the world stands out in the case of Brazil, in which there are two written constitutional principles (section IX of article 170 and article 179) that give those companies a differentiated and favored treatment, in order to incite them. However, these principles, considered separately, do not have the power to transmit all the normative content that is necessary to optimize the attention for the constitutional purposes, from a tax perspective. As a result, it is necessary to develop a legal norm, hitherto not envisaged by the doctrine, which contemplates the broadest scope of protection for small size enterprises. From this, and interpreting the mentioned constitutional provisions, the norm is developed with the normative nature of principle, named as principle of tax relief for small size enterprises. With regard to the normative content of this principle, its two-dimensional nature is defended, so as to produce effects not only on the company as a taxpayer (first dimension), but also on its owners, partners and administrators as tax responsibles (second dimension). With this, the principle on the screen turns out to be effective also in two dimensions, reaching the relation of the Public Treasury with the taxpayer and also with the third party tax responsible. As a consequence, in its first dimension the principle can produce a reduction in the tax burden of small companies, and reduce the quantity and complexity of ancillary tax obligations imposed on it, considering that the accomplishment of this goal should be given by a complementary statute (article 146 of the Constitution). In addition, the Legislative Branch cannot elaborate a norm that assigns a higher tax burden to small companies compared to other companies; or ancillary tax obligations in a larger quantity and complexity for smaller companies compared to other companies. With regard to the second dimension, the principle in question imposes limits on the Legislature so that it does not elaborate norms of third-party tax liability that are more burdensome than the general rules of the National Tax Code. In addition, the Legislature is also prevented from elaborating norms of third-party tax liability based on presumptions, due to the excessive burden imposed on micro and small entrepreneurs to move away from the presumed facts. Moreover, the principle in question imposes limits on the Judiciary, which cannot apply tax liability rules that are more burdensome than those established in the National Tax Code. Finally, the mentioned principle also prevents the Judiciary from assigning tax liability to holders of smaller companies, members and managers based on presumptions, emphasizing the inapplicability of Superior Court Order 435.

To encourage the micro businesses formalization, it was created a law in Brazil from 2009, of Individual entrepreneur-EI, which seeks primarily to minimize the vulnerabilities of the informal economy. From a unified action across the country, it was offered to individual entrepreneurs special conditions for business be formalized. This study aims to analyze the perceptions of entrepreneurs with respect to the Individual Entrepreneur Program in Sergipe and check how this influenced the results of their business. Specifically this study has the objective to draw entrepreneurs profile, define the characteristics of formalized businesses through the EI program, identify entrepreneurs perceptions with respect to changes in enterprises and describe the results achieved by entrepreneurs after participates on EI program. Survey was conducted with three hundred Individual Entrepreneurs who joined the program since its inception in Sergipe, June 2009. The information was collected through structured questionnaires applied personally with entrepreneurs. Data were analyzed through descriptive statistics and the results were compared to other research on the same program carried out in Brazil. It can be verified that the program in Sergipe achieved significant results, among them: adherence to program allowed the increase in sales by access to new markets and expansion of the supply of its products, in addition allowing entrepreneurs to hire labor to support business activities. Also highlights that the formalization of business also facilitated credit access to entrepreneurs. However, the participation of EIs in government purchase is still incipient, because they still do not recognize this sales as a large revenue potential. / Para incentivar o a formalização os micronegócios, entrou em vigor no Brasil, a partir de 2009, a Lei do Empreendedor Individual - EI, que busca principalmente minimizar as vulnerabilidades da economia informal. A partir de uma ação unificada em todo o país, passou-se a oferecer condições especiais para os empreendedores individuais para que seus negócios fossem formalizados. Este estudo tem como objetivo analisar as percepções dos empreendedores com relação ao Programa Empreendedor Individual em Sergipe e verificar como essa adesão influenciou nos resultados de seu negócio. Especificamente teve como objetivo delinear o perfil dos empreendedores, definir as características dos empreendimentos formalizados através do Programa EI, identificar as percepções dos empreendedores com relação às mudanças nos empreendimentos e descrever os resultados percebidos pelos empreendedores após essa adesão. Foi realizado survey com amostra de trezentos Empreendedores Individuais que aderiram ao programa desde a sua criação em Sergipe em junho de 2009. As informações foram coletadas por meio de questionários estruturados aplicados pessoalmente com os empreendedores. Os dados foram analisados por meio de estatística descritiva e os resultados foram comparados ao de outras pesquisas realizadas no Brasil relacionadas ao programa EI. Pode-se verificar que programa EI em Sergipe alcançou resultados expressivos, entre eles: a adesão ao programa permitiu o aumento nas vendas pelo acesso a novos mercados e ampliação da oferta dos seus produtos, além de permitir aos empreendedores a contratação de mão de obra no apoio às atividades do negócio. Destaca-se também a que a formalização do negócio também facilitou o acesso ao crédito para os empreendedores. Contudo, a participação dos EIs nas compras governamentais ainda é incipiente, pois ainda não reconhecem as vendas para o governo como um grande potencial de receitas.

Les fondements de l’entrepreneuriat placent l’entrepreneur comme l’acteur incontournable du processus entrepreneurial : c’est lui qui impulse la saisie d’opportunités, qui crée et développe une organisation et qui favorise le degré d’innovation dans l’entreprise, pour espérer créer de la valeur (Aldrich, 2005 ; Verstraete & Fayolle, 2005). En raison de la forte diversité de ses champs d’actions, nous avons fait le choix de cibler spécifiquement notre recherche sur la micro-entreprise (MIC) à une période précise du processus de création : la post-naissance. Quelles sont les activités constitutives du rôle de l’entrepreneur et les difficultés qu’il rencontre dans son entreprise ? Pourquoi seulement 4% des entreprises pérennes à 5 ans créent des emplois (Taugourdeau & Verdier, 2013) ? Cette recherche répond à des enjeux socio-économiques tels que : susciter l’esprit d’entreprendre, créer les emplois de demain et accroître le dynamisme du tissu économique (Assises de l’entrepreneuriat, 2013).Le cadre théorique s’appuie sur trois théories qui, par leur complémentarité, offrent une perspective novatrice à cette recherche. A partir d’une approche structurée de la performance globale et durable de l’entreprise, issue de la Théorie Socio-Economique (TSE) (Savall, 1974 ; Savall & Zardet, 1987), nous proposons de construire une Architecture Dysfonctionnelle de la Micro-Entreprise (ADME) qui permet une analyse approfondie de son environnement interne. Par la suite, nous l’expérimentons et mesurons les répercussions financières des dysfonctionnements pour ces MIC. La TSE, par sa méthodologie d’intervention, ambitionne une volonté de changement dans l’entreprise et révèle le besoin de développement de compétences et d’évolution des comportements professionnels (Savall et al., 2015). Ainsi, nous nous rapprochons du champ de la cognition entrepreneuriale, observé à partir de la notion d’ « attitude ». Ces attitudes, accumulées, forment notre conception de la Configuration Stratégique Cognitive de l’Entrepreneur (CSCE), inspirée de la Théorie du Comportement Planifié (TCP) (Ajzen, 1987, 1991), puis élargie à partir du champ de la cognition entrepreneuriale (Grazzini & Boissin, 2013; Mitchell et al., 2002, 2007;Shapero & Sokol, 1982).La CSCE offre un approfondissement sur les structures de croyances à partir desquelles l’entrepreneur prend ses décisions et agit (Grazzini & Boissin, 2013). Elle permet d’expliquer dans quelle mesure l’intervention socio-économique agit sur l’intention de changement, puis, sur le comportement de l’entrepreneur. Par ailleurs, une relation peut se tisser entre la TCP et l’approche par les compétences à partir des attitudes de l’entrepreneur. La théorie de la compétence, adaptée au champ de l’entrepreneuriat (Bird, 1995 ; Chandler & Jansen, 1992 ; Lans et al., 2010 ; Man & Lau, 2000 ; Toutain & Fayolle, 2008), reconnaît le tryptique :connaissance (savoir), pratiques (savoir-faire) et attitudes (savoir-être). La CSCE peut représenter un cadre d’analyse du savoir-être qui approfondit les caractéristiques d’influence d’actions de l’entrepreneur. Enfin, la relation établie avec la TSE est proposée à partir du modèle de coût-valeur des activités (Savall & Zardet, 2008) qui connecte la compétence à une activité. Nous proposons et expérimentons la nomenclature d’activités de l’entrepreneur, représentative des pratiques et savoirs qui lui sont nécessaires, tous intégrés dans trois rôles : entrepreneurial, gestionnaire et technico-fonctionnel (Chandler & Jansen, 1992).La recherche empirique s’est déroulée en deux étapes. La première étape, exploratoire, comprend 43 répondants, acteurs divers de l’entrepreneuriat. La seconde est une recherche-intervention menée auprès de 16 MIC en phase de post-naissance. Ainsi, la problématique centrale de cette recherche est la suivante: Comment instaurer une méthodologie d’accompagnement visant à modifier l’intention de l’entrepreneur quant aux actions qu’il réalise dans son entreprise? / Foundations in entrepreneurship place the entrepreneur as the essential actor in the entrepreneurial process: he is the one who promotes the identification of opportunities, creates and develops an organization and promotes the degree of innovation in the company, hoping to create the value (Aldrich, 2005 ; Verstraete & Fayolle, 2005). Due to the wide diversity of its action fields, we have chosen to specifically target our micro-enterprise research (MIC) at a specific time in the creative process: post-birth. What activities constitute the role of the entrepreneur and the difficulties he encounters in his business? Why only 4% of 5-year-old companies create jobs (Taugourdeau & Verdier, 2013)? This research responds to socio-economic issues such as: fostering the entrepreneurial spirit, creating the jobs of tomorrow and increasing the dynamism of the economic fabric (Assises de l’entrepreneuriat, 2013).The theoretical framework is based on three theories which, by their complementarity, offer an innovative perspective to this research. Based on a structured approach to the overall and sustainable performance of the company, based on Socio-Economic Theory (TSE) (Savall, 1974 ; Savall & Zardet, 1987), we propose to construct a Dysfunctional Architecture Micro-Enterprise (ADME), which allows a thorough analysis of its internal environment. We then experiment and measure the malfunctioning financial implications of these MICs. The TSE, through its intervention methodology, aims at a wish for change in the company and reveals the need for skills development and changes in professional behavior (Savall et al., 2015). Thus, we approach the field of entrepreneurial cognition, observed from the notion of "attitude". The set of different kinds of attitudes can form our conception of the Cognitive Strategic Configuration of the Entrepreneur (CSCE), inspired by the Theory of Planned Behavior (TCP) (Ajzen, 1987, 1991) and then expanded from the field of entrepreneurial cognition (Grazzini & Boissin, 2013 ; Mitchell et al., 2002, 2007 ; Shapero & Sokol, 1982). The CSCE offers a deeper insight into the belief structures from which the entrepreneur takes decisions and acts (Grazzini & Boissin, 2013). It explains the extent to which socio-economic intervention influences the intention of change and then the entrepreneur behavior. In addition, a relationship can be forged between the TCP and the competency approach based on the entrepreneur's attitudes. The theory of competence, adapted to the field of entrepreneurship (Bird, 1995 ; Chandler & Jansen 1992;Lans et al., 2010;Man & Lau 2000 ; Toutain & Fayolle, 2008) recognizes the tripod: knowledge, practices (know-how) and attitudes. The CSCE can represent a know-how analysis framework that deepens the characteristics that can influence the entrepreneurial actions. Finally, the relation established with the TSE is proposed on the basis of the cost-value activities model (Savall & Zardet, 2008) which connects competence to an activity. We propose and experiment the entrepreneurial activities nomenclature, representative of the practices and knowledge which are necessary for the entrepreneurial process, all integrated into three roles: entrepreneurial, managerial and technical-functional (Chandler & Jansen, 1992).Empirical research was conducted in two stages. The first stage, exploratory, comprises 43 people interviewed, different actors of entrepreneurship. The second is an intervention–research with 16 MICs in the post-birth phase. Thus, the research central problem was: How to implement a methodology of accompanying to modify the intention of the entrepreneur with the actions that he carry out in the company?

L'entrepreneur, grand absent du paysage économique pendant une grande partie du vingtième siècle, est de retour. Le profil de l'entrepreneur contemporain est étroitement lié aux caractéristiques de l'individu hypermoderne : un sujet mobile, qui exige sa liberté, qui construit ses propres réseaux, qui a ses propres aspirations. La motivation dans l'acte entrepreneurial n'est pas uniquement le profit, elle peut varier entre la recherche d'épanouissement, et la création de son propre emploi. Les dispositifs d'accompagnement à la création d'entreprise se sont multipliés et l'enseignement de l'entrepreneuriat est devenu une priorité. L'objectif de cette recherche est l'étude du processus d'apprentissage de l'entrepreneuriat dans une approche biographique, mettant l'accent sur les apprentissages informels. Le groupe des entrepreneurs n'étant pas une catégorie sociale homogène, l'échantillon a été construit à partir d'un seul domaine d'activité, la cosmétique biologique. La recherche repose sur l'étude de récits de vie de six entrepreneurs spécialisés dans ce secteur. Cette étude met en évidence trois types de phénomènes qui apportent un éclairage sur le processus d'apprentissage de l'entrepreneuriat : des phénomènes spécifiques au monde de la cosmétique biologique, des phénomènes communs à tous les entrepreneurs mais qui prennent une forme différente en fonction de l'histoire personnelle de celui-ci, et des phénomènes spécifiques à chaque entrepreneur, qui montrent l'influence biographique sur la manière d'entreprendre. Cette thèse ouvre, en conclusion, des perspectives sur l'utilisation des histoires de vie comme méthode de soutien à la création d'entreprise. / The entrepreneur, who has been missing from the economic landscape for the majority of the twentieth century, is back. The profile of the contemporary entrepreneur is closely linked to the characteristics of the hypermodern individual : a mobile person demanding their freedom, and constructing their own network, with their own ambitions. The motivation behind the creation of a business is not only making profit; it can vary from the pursuit of personal fulfilment to the necessary creation of one’s own job. Mechanisms to support setting up new businesses have proliferated, and teaching entrepreneurship nowadays has become a priority.The goal of this research is to study the entrepreneurial learning process within a biographical approach, stressing informal learning. As the entrepreneurs do not form a homogenous social category, the sample was created from one activity domain : organic cosmetics. This research is based on the study of life-stories of six entrepreneurs specialising in this domain. This study shows three types of phenomena, shedding light on the entrepreneurial learning process: phenomena that are specific to the biological cosmetics domain, phenomena shared by all entrepreneurs but taking different shapes according to their personal story, and phenomena specific to each entrepreneur showing the biographical influence on the learning method. This thesis opens new perspectives on the possible uses of accounts of life as a method to assist in setting up new businesses.

Endogène du territoire et présente des enjeux politiques et économiques forts. Pour l’entreprise, il concerne la construction collective de ressources, spécifiques et localisées. A ce titre il présente également un enjeu managérial.La littérature a montré l’influence des préférences personnelles du dirigeant de PME sur certains choix managériaux, notamment concernant la localisation de l’entreprise. Prolongeant ces travaux, nous cherchons à comprendre l’influence que le lien personnel entre le dirigeant et le territoire exerce sur l’ancrage territorial des PME.Nous conduisons cinq études de cas, dans une perspective entrepreneuriale, en mobilisant à la fois la théorie des conventions et les travaux sur la proximité. A des fins instrumentales, nous utilisons le business model, dans une approche conventionnaliste (modèle Génération Rémunération Partage), afin de comprendre l’ancrage territorial des entreprises observées.Les résultats font apparaître l’influence effective du lien personnel du dirigeant au territoire. Ils montrent que l’ancrage opéré n’est pas nécessairement stratégique. Les liens peuvent être affectifs, opportunistes mais aussi idéologiques. Le dirigeant de PME apparaît comme un acteur politique du territoire. La recherche montre également la diversité des situations d’ancrage (ancrage sociétal, de patrimoine, d’innovation). Enfin, elle permet d’approfondir l’articulation entre différentes formes proximiques et conventionnelles dans la coordination en situation d’ancrage.Mots / Territorial anchoring is an interdisciplinary subject. It contributes to the endogenous development of the territory and raises strong political and economic issues. For the company, it involves a collective construction of resources that are specific and localized. As such, it is also a managerial challenge.The literature has shown the influence of the personal preferences of the SME's manager on some business choices, particularly those concerning the location of the company. In line with these studies, the aim of our study was to understand the influence of the personal link between the entrepreneur and the territory upon the territorial anchoring of SMEs.We conducted five case studies in an entrepreneurial perspective, mobilizing both the conventions theory and research on proximity. The business model was used as an analytical framework to understand the territorial anchoring of the SMEs observed. The GRS model (Generation Remuneration Sharing) is a conventionalist modelisation of the business model.The findings highlight the effective influence of the link between the entrepreneur and the territory. Territorial anchoring is not always the result of a strategic decision. Links can be emotional, opportunistic, but also ideological. The SME manager appears as a political actor in the territory. The study also showed the diversity of anchoring situations. Anchoring can be established on CSR - Corporate Social Responsibility -, local heritage, and innovation. Finally, it deepens our understanding of how coordination in an anchoring situation is based on combinations of proximities and conventions

Small businesses create most of the new jobs in the world, yet more than half fail before the 5th year. Small businesses contribute to the economy by originating new products and services, yet they often lack the strategies to overcome the challenges of the beginning years. When businesses fail, the community wanes from unemployment, poverty, crime, and other social dilemmas. The purpose of this single case study was to explore small business strategies for sustainability beyond Year 4, specifically in a single independent operating Ohio restaurant owner with less than 500 employees. The conceptual framework was Schumpeter's theory of the entrepreneur's role as leader of economic growth. A semistructured interview generated the data and a review of various business documents including tax returns, the business plan, an operations manual, company marketing material, and social media from the first 4 years in operation facilitated triangulation. Member checking afforded the correct meaning of various concepts and statements. This study contained 4 themes that foster business sustainability and may help nascent entrepreneurs navigate the challenges of the first 4 years: knowledge and experience, work ethic and commitment, social capital, and opportunity recognition through creative discovery. When entrepreneurs incorporate these themes into their business model, resiliency strategies materialize to expand and create jobs, launch new products or services, pay taxes, and stabilize tenuous neighborhoods. This study may also convince community stakeholders to design and reinforce training, networking, and financial opportunities to bolster entrepreneurial venture success.