This work is based on the perspective of analysing IT companies that have been incubated at the Software Institute of Ceará (INSOFT-CE), according to the Entrepreneurial School. IT entrepreneurs are part of a niche market restricted to people who need to constantly innovate in order to maintain their businesses. Entrepreneurs in this segment must not only know their market well, but also be able to continually adapt to the changes that the context demands, taking into account the political and economic turbulence that Brazil is facing. The software market has a dynamic directly related to competitiveness, especially in the technological area, hence the importance of innovation for these companies. The figure of the entrepreneur appears in this context as an agent of change, through new combinations, taking risks and using creativity, but it is not only innovation that characterises the entrepreneurial spirit. In Brazil, specifically, there is a drive not only to financially incentivise the emergence of new businesses, but also to create an entrepreneurial business mentality.