Abstract：ssuming a holistic view of attribution theory and experiential learning theory, a theoretical model is proposed regarding the relationships among the attribution, learning from the entrepreneurial failure and the Subsequential Entrepreneurial Intention (SEI). We propose that internal attribution enhances the double loop learning from failure, and external attribution either enhance the single loop learning or has no effects. The learning from failure has dual effects on the SEI: the single loop learning can enhance the SEI, but the entrepreneurs hardly get reflection from single loop learning; the double loop learning can make the entrepreneurs reflects deeply, but decrease their confidence of starting again.
2013, Vol. 10 
