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Attribution Theory

  • Attribution theory suggests that when we observe an individual's behavior, we attempt to determine whether it was internally or externally caused.

- Internally caused - those that are believed to be under the personal control of the individual.

- externally caused - resulting from outside causes

  • Attribution determination depends on three factors:

- Distinctiveness

- Consensus

- Consistency

Attribution Distortions

- We have a tendency to underestimate the influence of external factors and overestimate the influence of internal or personal factors.

- Individuals attribute their own successes to internal factors and blame failures on external factors.

- Serves to protect/enhance one's self-esteem

Applications of Shortcuts in Organizations

  • Employment Interview
  • Consider the role of the first impressions...
  • Performance Expectations - Consider the role of the self-fulfilling prophecy or Pygmalion effect...
  • Performance Evaluation - Consider the role of subjectivity...

Financial Accounting, Accounting

  • Category:- Financial Accounting
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