Theory and practice of entrepreneuship and entrereneurial education

The practice of the entrepreneurship is shown more frequent in Brazil as a career option, due to the socioeconomic difficulties in the country that reduces the opportunities for those who Revista de Ciências da Administração – v.8, n.15, jan/jun 2006 Empreendedorismo e educação empreendedora: confrontação entre a teoria e prática want to enter in the labor market. However, the practice of entrepreneurship coexists with the bankruptcy of many organizations, caused by the lack of motivation of entrepreneurs in the use of managerial tools to professionalize their activities, as well as their low level of education. The purpose of this article is to identify the rank of importance micro and small entrepreneurs give to those managerial tools, particularly the Business Plan, for the establishment and management of a company. It’s considered that the knowledge related with those managerial tools are related to the manager's academic formation. It is verified, at the end, the importance of the institutions of education, mainly the administration courses in qualifying the students for the enterprising activity. Moreover, it was demonstrated that, although they consider the business plan an essential tool for the management of the company, there are a recklessness of the entrepreneurs about planning