In 1967, Daryl Bem developed self-perception theory, drawing on the work of Fritz Heider from 1958. This theory suggests that when we are unsure of our own attitudes or emotions, we analyze our behavior and the context in which it occurred in order to interpret them. This process is triggered especially when our internal thoughts are ambiguous or unclear. Thus, a person may end up believing what they say simply by listening to themselves speak, even if it goes against their core values. By listening to their own words, they gradually learn to believe these ideas, which can lead to erroneous judgments about themselves. This phenomenon maintains cognitive consistency by justifying attitudes with observed behaviors. For example, a consumer might claim to like a specific brand simply because they realize they regularly consume products from that brand.

In situations of low involvement, attribution theory finds fertile ground for application. According to Valerie Folkes, attribution research focuses primarily on how individuals make causal connections. Three key factors are considered in these inferences: motivations, available information, and pre-existing beliefs.