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Attribution theory helps managers understand and interpret the reasons behind workers' behaviors by categorizing them as either internal (personal traits) or external (situational factors). This understanding allows managers to justify employee actions, either by recognizing individual capabilities or by considering external challenges that may have influenced performance. By applying this theory, managers can foster a more empathetic work environment, facilitating constructive feedback and support rather than blame. Ultimately, it aids in promoting a culture of accountability and continuous improvement.

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