The theory is concerned with the ways in which people explain (or attribute) the behavior of others or themselves (self-attribution) with something else. It explores how individuals "attribute" causes to events and how this cognitive perception affects their usefulness in an organization.
The theory divides the way people attribute causes to events into two types.
Building Theory: The Relationship between Attribution Theory and the Perceived Outcomes of Entrepreneurial Venture Failure
Jul 01, 2001; ABSTRACT When businesses close, attention may (but not necessarily) be given to the economic impact of the closure on the...