歸因理論廣泛應用在教育，法律，心理諮商，精神健康及事業管理。依據歸因理論，本研究意圖找出事業經營的主要障礙。
檢視那些失敗例子，可以識別關鍵因素，這些關鍵因素分別為內在因素-領導及策略管理，外在因素-創投的財務支持及行銷。本研究發現領導在事業生命週期的起始期及衰退期是關鍵因素，而策略管理在事業生命週期的其它時期是關鍵因素。本實際案例的分析係依據深入訪談和問卷資料而得出。結論主要有三點：1 缺乏創投/股東的支持2外在因素在影響事業經營扮演更重要的角色。3 所有這些造成失敗的主要因素都發生在事業生命週期的第一階段。
對企業主來說失敗不是罕見的，而常發生在起始期。從失敗中學到的教訓常常對從新再開一家新公司提供有價值的洞察力。從失敗中學到的教訓可以變成值得珍貴的資產，對未來轉換成選擇及機會。

Attribution theory has been widely applied in education, law, clinical psychology, the mental health domain and business administration. Based on attribution theory, this study intends to identify major obstacles on business operations.
By examining failure cases, critical factors are identified. Among them, there are two major internal factors: leadership and strategy management. There are two major external factors: financial support from venture capture and marketing. This study identifies that leadership is a critical factor at the start-up and decline stages. Strategy management is the critical factor at other stages in the business life cycle. The analysis of a real case is conducted based on an in-dept interview and questionnaire survey. The results indicate three points: 1. Among all the factors, poor VC/Shareholder Corporation is the most critical factor causing the business. 2. The external construct plays more significant role influencing the business operation. 3. All of these fail factors are happened in the stage 1 (start-up) of business life cycle.
Business failure is not uncommon to entrepreneurs. Entrepreneurs often encounter failure in their start-ups. The lessons learned from failure usually provide valuable insights for restarting a new firm. Such lesson learned from failure could become an asset to be cherished and converted to an option and opportunity in the future.

References:
a. English:
(1) Bennis , Warren G. and Thomas, Robert J. (2002). Crucibles of Leadership

(2) Farquhar, Katherine (1994).The Myth of the Forever Leader: Organizational Recovery from Broken Leadership
(3) Harvey, J.H. & Weary, G. (1985). Attribution: Basic Issues and Applications, Academic Press, San Diego.

(4) Heider, F. (1958). The Psychology of Interpersonal Relations. New York: Wiley.
(5) Jones, E. Kannouse, D., Kelley, H. Nisbett, R., Valins, S. and Weiner, B. (1972). Attribution: Perceiving the Causes of Behavior. Morristown, NJ: General Learning Press.
(6) Lewis, F. M. and Daltroy, L. H. (1990). "How Causal Explanations Influence Health Behavior: Attribution Theory." In Glanz, K., Lewis, F.M. and Rimer, B.K. (eds.) Health Education and Health Behavior: Theory , Research and Practice. San Francisco, CA: Jossey-Bass Publishers, Inc
(7) Shepherd, D. A. (2003). Learning from business failure: propositions of grief recovery for the self-employed
Sonnenfeld , Jeffrey A. and Ward, Andrew J. (2007). Firing back—How great leaders rebound after career disasters

(8) Vries, Kets de (1985). The dark side of entrepreneurship—Manfred F.R.
(9) Vries, Kets de (2004). Putting Leaders on the Couch—A Conversation with Manfred F.R. ]

(10) Weiner, B. (1974). Achievement motivation and attribution theory. Morristown, N.J.: General Learning Press.
(11) Weiner, B. (1980). Human Motivation. NY: Holt, Rinehart & Winston.
(12) Weiner, B. (1986). An attributional theory of motivation and emotion. New York: Springer-Verlag.

(13) Zacharakis, Andrew L., Meyer, G. Dale, and DeCastro, Julio
Differing Perceptions of New Venture Failure (2005): A Matched Exploratory Study of Venture Capitalists and Entrepreneurs
b. Web Sites:
(1.) www.about.com
(2.) www.as.wvu.edu/~sbb/comm221/chapters/attrib.htm
(3.) www.buzhelp24.com
(4.) www.extension.iastate.edu
(5.) www.hbg.psu.edu/faculty/jxr11/glass1sp.htm
(6.) www.psych.ucla.edu/Faculty/Weiner
(7.) www.gaeblerventures.com
(8.) www.sixsigma.com
(9.) www.theaccountants.co.uk
(10.) www.timeascent.com

C. Chinese:
張春興(1994)。《教育心理學---三化取各的理論與實踐》。台北：東華書局，頁291-324