The reaction mechanism of the phosphane catalyzed chemoselective 1,2-reduction of ynones using pinacolborane has been explored computationally. Numerous plausible reaction routes were investigated, and calculations based on density function theory showed that the hydride transfer to the vinylphosphonium cations in the catalytic cycle leads to dead-ends. The in situ formed dioxaborolane acts as the hydride donor and the reaction proceeds on a parallel path. Alternative mechanisms have also been examined alongside the crucial role of theoretical levels, moreover, the effect of a solvent was taken into consideration by applying the implicit polarizable continuum model.