Gartner empirically identified the concept of value creation as a core issue of entrepreneurship (1990). In the francophone world, Bruyat (1993; 1994) used this concept in his thesis that made way for future research. For this author, ‘the scientific object studied in the field of entrepreneurship is the individual/value creation dialogic’ (Bruyat 1993: 57). The field of entrepreneurship is therefore envisaged through the relation between the individual and the value he or she contributes to create. The dialogic principle, as proposed by the French sociologist Morin (1989), means that two or several perspectives are bound into a unity, in a complex way (complementary, concurrent and opposing) without the duality being lost in the unity. This dialogic is in line with the dynamic of change and can be defined as follows (Bruyat 1993: 58):