The document provides an overview of the attribution theory, which discusses how people explain their own and others' behaviors. It was introduced by Fritz Heider in 1958 and proposes that behaviors are attributed to internal or external factors. The theory can be used to understand differences in motivation between high and low achievers and provides a framework for management to understand staff reactions and gauge the causes of situations. It is recommended for use in setting learning goals, motivating employees, and predicting behaviors.