Resumo: The concept of entrepreneurship has been gradually gaining ground in the academic community as a field of study (global application, closely linked to the creation of wealth, independence and personal fulfillment (Miner, 1997)) of which, however, the interpretations surrounding fragmented and continue without a universal definition. This reflection seeks to gather and present the main aspects related to entrepreneurship and dissect the process through a framework known as 4-P framework: pioneer (in which the entrepreneur is an innovator and champion of innovation), perspective (perspective, showing the entrepreneurial spirit), practice (practice, as a symbol of entrepreneurial activities) and performance (performance, indicating the outcome or results of operations and entrepreneurial activities). The study (work in progress) has as purpose to provide a better understanding regarding the essence of entrepreneurship: theoretical and practical implications (Ma & Tan, 2006) with a view to tourism. Entrepreneurship is considered a central force of economic development, as it generates growth and serves as a vehicle for innovation and change. Tourism is one of the economic sectors in which a great degree of involvement is needed by the entrepreneurial sector: diversification of tourism products and services is needed to cope with increased demand for new types of tourism needs. These include opportunities for more sustainable tourism (Lordkipanidze, Brezet & Backman, 2005). Regarding the methodology used here, this is a conceptual paper with a literature review that brings together the major components of entrepreneurship and its implications tourist perspective and conceptual model of the dynamic nature of the Triggering Process and innovation.
