Within the framework of two cooperatives of activity and employment, following nascent entrepreneurs, we analysed the process of organizational emergence and the entrepreneurial learning when the individual starts acting. We concluded that the interest of an only individual skills approach is limited. To understand the process of the entrepreneurial competence acquisition and its dynamics, we selected an organizational approach, centred around the practices of the human resource management ; it allows to seize the complexity of the entrepreneurial competence, as a combination of individual, collective, organizational and environmental skills. This reading at three levels of analysis highlights that the dynamics of acquisition of the entrepreneurial competence recovers from an approach of management of the skills, adapted to the context of entrepreneurship ; it offers new research avenues, built from the traditional practices of human resource management.