Abstract

Hobfoll’s conservation of resource (COR) theory is used to predict how net resource loss (defined in this study as “sales failure impact”) influences the type of attributions used by salespeople to account for a sales setback. Partial support for the theory was found where salespeople employed external attributions to conserve resources following a loss perceived as having high sales failure impact. The role of self-efficacy and internal locus of control are also used to explain when salespeople choose internal attributions or to “spend” resources as predicted from COR. Implications for both sales research and sales management are discussed.

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