Individuals form attributions to make a better sense of the causes of particular events. This process of assigning causality has been subject to research by the virtue of the attribution theory. Even though attribution theory appears to be generalizable and applicable to many contexts, its implications for organizational research have remained understudied. The purpose of this review is to provide an understanding of the way employees form attributions about their organizations as a whole. To clarify the application of attribution theory in an organizational context, specific elements that constitute organizations are taken into consideration. Integrating these organizational elements and their attributional implications is aimed to ensure a comprehensive insight into organizations from an attributional standpoint. In addition to providing an integrative approach concerning the current literature on organizational attributions, this review contributes to the literature by combining organizational elements in consideration of their attributional outcomes.