Abstract
In this research the attitudes towards entrepreneurship of two samples of university students from Catalonia and Puerto Rico are analysed. Perceptions of desirability, feasibility and the intention to start a new firm are studied and compared. Institutional Economic Theory is used as a theoretical framework of the research due to its adequacy to the analysis of the conditioning factors to entrepreneurship. Not relevant differences in the attitudes to entrepreneurship between Catalonia and Puerto Rico are found in the research.By submitting a contribution to consideration of the Editorial Board of Fórum Empresarial, the authors attest that it is an original, unpublished work, which has not been nor will be simultaneously submitted to another journal for consideration and publication; that they are responsible for the work carried out and the content of the article; and they have the corresponding copyrights.
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