The authors investigate the relationship between foundational economy and several innovative experiences of social entrepreneurship. A phenomenon that in recent years has gained a new impetus. To this end, the authors assume an analytical perspective by taking into account the micro economic regulation processes at a local level. The research is exploratory in nature, it uses a case study approach and qualitative techniques. The authors takes into consideration the Spanish case, as characterized by the presence of extensive network of social entrepreneurs, in the fields of collective, common and environmental goods, utilities and grassroots. The authors reconstruct the accountability strategies of the entrepreneurs through semi-structured interviews. It will be observed "how" they represent their business practices as: i) experience of self-defense, by facing several acquisitive processes of goods and common resources; ii) initiatives that provide a social utility; iii) participative and horizontal form of work division.
Keywords: Entrepreneurship, social entrepreneurship, foundational economy, collective action, regulation, innovation