Gender and entrepreneurship : a multilevel theory and analysis This book examines three distinct contributions to the study of entrepreneurship. Firstly it contributes to both sociological and institutional theories of entrepreneurship and the entrepreneur. Secondly it presents a cross national comparative framework for the multilevel analysis of entrepreneurship. Finally this book produces a key multilevel finding with regard to the importance of national gender beliefs for the likelihood of business creation among both men and women 1. Introduction 2. A practice theory view of social difference 3. A multilevel theory of gender and entrepreneurship 4. Some cross national findings 5. Conclusion and implications