Entrepreneurship has been attained the legitimacy and growth for the proactive engagement of diverse fields. Entrepreneurship theories encompass various aspects of complex phenomenon. However, the theoretical development is weak to explain the complex phenomenon to use in the field(Who cares?). Startup and Scale entrepreneurship are distinctive from ordinary administration for the uncertainty, innovation, and unknown market. The entrepreneurial process has ‘emerged’ from complex and particular reality and human conditions. So we have research opportunities for further theoretical development including meta theorizing according to the Academic Progress Taxonomy(APT). The APT has TREE category(Theory building, Research methods, Exemplar, Evidence). Entrepreneurship inherited multi-disciplinary theoretical resources and challenges to figure out the meta-theory. With more integrative and extendable meta-theory, we could taste salt of ocean is emergence based on entrepreneurity. An integrative multi-layered framework is an emergence-based meta-theory: COSANE (Customer, Organizational, Social, Natural, Economic) value layer above the Scale-up layer(Opportunities, Competence, Ecosystem, Advancement, and Network) and Startup layer(Orientation, Cognition, Entrepreneurity, Action, Novelty) layer. Research programs are proposed according to the OCEANS framework with vertical(upward/downard) and horizontal causation and new combinations of research methods. More research agendas are discussed.
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