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Abstract
The present study contributes to entrepreneurship research in developing countries by examining and explaining the relationship between entrepreneurs’ individual values (self-expansive and self-protective values) with start-up performance in Iran. It is argued that self-expansive value orientations lead to more internal attributional orientations which in turn affect the performance of start-ups directly and indirectly. The results of data from 191 entrepreneurs who are running a start-up in Iran show that attributions partially mediate the relationship between individual values and start-up performance. Entrepreneurs with high self-expansive values are more willing to take credit for positive and negative experience and attribute them to internal reasons which in turn facilitate them to perform better. The findings from this research contribute to the knowledge and better understanding of entrepreneurial behaviour in Iran and its relationship with start-up performance.