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This paper presents a theoretical construct for future research that relates the abductive logic and the startups development. First proposed by Peirce (1865), abduction presents a reasoning proposal that seeks the best possible answers to a problem, using "what if" instead of "is" to answer questions. Startups use a similar system to develop themselves, by testing and validating hypotheses through minimum viable product (MVP) prototypes of their products or services, aiming to get feedback from their end users to correct the course of their organization. Thus, it was aimed to verify what are the relationships between the means of management and development of startups with the abductive logic models; to investigate and understand the development models of startups according to abductive logic and their similarities; to describe the development processes of startups and the use of abductive logic; and to make an analogy between the similar aspects to propose a theoretical construct for future research.