Built upon a cybernetic information-processing framework, this article advances and empirically tests a conceptual model proposing the relationships between sales controls (outcome, activity, capability), salespeople's attributional ascriptions (effort, strategy, ability), attributional dimensions (internal/external, stable/unstable), and psychological consequences (job satisfaction, performance expectation Sales performance is a function of how salespeople adapt and adjust to successes and failures within their selling environments (Weitz, Sujan, and Sujan 1986). Understanding this adjustment process should be important to sales and marketing managers. Perhaps the most obvious means of management affecting a selling environment is through directing salespeople with sales control systems (Oliver and Anderson 1994). With regard to sales successes and failures, salespeople are likely to use these control systems as perceptual screens to filter their own evaluations of their sales performance (Lord and Maher 1990). For example, if the sales expectations of the firm focus on sales volume, low performance on volume may be attributed to too little effort (e.g., laggards), or by contrast, high performance may be attributed to high levels of effort (e.g., rate busters). Despite the importance of such performance attributions on sales behaviors (e.g., DeCarlo, Teas, and McElroy 1997), it is surprising that how control systems influence salespeople's attribution processes remains underresearched. While marketing research specifically addresses attribution retraining, or the coaching of salespeople to make helpful attributions (e.g., Sujan 1999), no research has been conducted to aid sales managers in understanding how salespeople's attributions are made within particular selling environments.