The realm of entrepreneurship has seen a rise in research on effectuation from the perspective of cognition, which has sparked significant discussion among academics due to a lack of well-defined theoretical foundations. However, despite this interest in cognitive theories, the grounded cognition theory has not been adequately explored to explain the behavior of entrepreneurs. Accordingly, we propose an integrative theoretical framework for the effectuation and causation models in light of an offloading process. This process helps to explain the relationship between the entrepreneur's cognitive antecedents and their behavioral outcomes. Consequently, our study provides theoretical underpinnings for effectuation and a better understanding of how effectuation and causation models are alternatingly engaged during the entrepreneur's decision-making process.