In the fields of entrepreneurship studies, wealth creation is a fundamental goal of entrepreneurial efforts; however, little is known about the social nature of entrepreneurship. To address this gap, taking Taiwan's Sheng Xiang & the Bands as case studies, we explore the cultural entrepreneurial process from the concept of 'entrepreneuring'. Findings of the research indicate that the entrepreneurial process from the performing arts group is from social movement to social entrepreneurship. Additionally, we highlight the novel directions for entrepreneurship research suggested by the concept of Entrepreneuring perspective and relate it to Taiwan context.