Attribution theory deals with how and why people form an opinion about the reasons for an
event or observation (Winkler 2010). This theory is based on the idea that perception is the
foundation of human understanding, sensemaking, and behaviour. This theory claims that
people develop explanations for the behaviours of others, similarly to how scientists try to
understand the world. The theory asserts that people’s opinions are formed based on how they
perceive the behaviour and the reality surrounding it. This explanation, the attribution, is based
on how the observing person perceives a cause for the actor’s behaviour.