Modern entrepreneurship theory is increasingly moving beyond purely mathematical models, bringing to the fore goal-setting, value orientations, and the agency of the entrepreneur. While acknowledging the role of commercial incentives, this study proceeds from the premise that entrepreneurs\u2019 financial decisions are significantly shaped by their value systems and choice-making practices. The article proposes an integrative model of humanistic entrepreneurship theory that unites innovation, ethics, and aesthetics, formulates the key tenets of the concept of entrepreneurial aesthetics, and introduces the notions of ethical and aesthetic value-added as mechanisms linking the value foundations of entrepreneurial action to economic outcomes.<\/p>\n
It is argued that entrepreneurial aesthetics as a field of study describes a stable cultural-economic link between commercial performance and value-creation practices, and expands the methodological toolkit of entrepreneurship theory through approaches characteristic of creative professions. Integrating the proposed approach into business processes allows for designing innovative offerings oriented toward future market states and capable of shaping demand. From a broader methodological perspective, entrepreneurship is interpreted as a form of economic creativity that generates new levels of cultural communication. This approach provides a foundation for developing an innovative paradigm in which ethics and aesthetics act not as external constraints but as productive factors in the development of entrepreneurial projects, contributing to the creation of a synergistic effect.<\/p>\n