Accounts—verbal explanations for conduct—are normally understood to do affiliative work by mitigating or disavowing negative inferences generated by problematic or dispreferred actions. Using conversation analysis, this paper identifies an alternative accounting practice whereby speakers use accounts to actively disaffiliate from coparticipants. In such cases, the account serves as a vehicle for criticizing or challenging a coparticipant’s behavior. I find that speakers use these accounts to shift responsibility for the focal action by treating it as caused by or responsive to the targeted coparticipant’s (putative) misbehavior. This practice indicates that accounts can be used not only to expiate the speaker but also to police others’ behavior, although such moves are vulnerable to retaliation. Data are taken from video recordings of everyday interaction in American and British English.
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