Attribution theory: untangling the relationship between management and workers

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.