Abstract: Attributional analysis of responsibility gave a new angle of view to the judgment of behavior responsibility by applying attributional theory to the analysis of responsibility of failed behavior. This study tested the relationships among attributional dimensions，responsibility, affect response and help giving. 238 managers and employees participated in the study, and two structural equation models were set up. EQS was used to test the models, and the data fitted both models well. The results suggested that in attributional process judgment of responsibility and affect response had a two-way relationship. This point of view was consistent with the theory that “cognition” and “affect” interacted with each other. So, a more general model was: Attribution→expectation change and judgment of responsibility, affect response→help giving. In addition, we also found that employees’ ascription to the target’s failure was more external and uncontrollable than managers, and employees assigned less responsibility to the target

Key words: attributional dimensions, judgment of responsibility, help giving, structural equation models