<p>Despite advances in assistive technology, administrative job employment among people with visual impairments remains inadequate. The barrier to inclusion is “bilateral hesitation”—managers’ reluctance to assign tasks to such employees (believing they cannot perform the tasks) and employees’ waiting for tasks that do not require the use of vision (because of their visual impairments). Previous research has investigated factors that influence attitudes in a given situation, but has not offered any suggestions for improving the situation itself. Therefore, this study aimed to discover a “process theory” that explains the combination patterns of both parties’ attitudes, the conditions for their formation, and the consequences. Data from 24 office workers (11 employees with visual impairments and 13 managers) in Japan were qualitatively analyzed using the grounded theory approach according to the social interaction process paradigm. Consequently, the core category, “unconscious targets of cause seeking,” emerged. Individuals unconsciously attribute task failure to three targets: the impairment, others, or themselves. Whether employees with visual impairments can perform tasks depends on how the employees and the managers think and act, not how well the employees can see. The solution entails both parties exploring possible ways to improve their situation independently. Practical suggestions are presented for employees with visual impairments, managers, and executives.</p>