The present study investigates the developmental conditions of accommodative coping in childhood (e.g., cognitive reappraisal, adjustment of goals or preferences, finding positive aspects in the negative). In particular, cognitive control processes, such as executive functions (EF, e.g., cognitive flexibility), are believed to serve as basic functions underlying cognitive reappraisal. The present study employed a latent neighbor change model to study the link between inter- and intra-individual differences in EF (tested at age 5.5, 6.0 and 8.0) and accommodative coping at age 8.0 (N = 196). Two instruments testing accommodative coping processes during childhood were used (i.e., situational accommodative coping and parental assessment of dispositional accommodative coping). The Dimensional Change Card Sort (DCCS) was used to investigate the relationship between EF in early childhood and accommodative coping. Negative relations between the baseline level and change in EF with the degree of accommodative coping were found, suggesting that processes of adjustment of goals or preferences at the age of 8 years are associated with lower executive functions.