| Abstract | There have been two traditions of research under the concept of accounts. One tradition, the social interactionist, has focused on the interactional use of accounts by individuals to neutralize negative evaluations of questionable acts or their consequences and restore social equilibrium. The second tradition, the social psychological, has focused on the autobiographical and explanatory use of accounts to create and organize meaning for troubling or stressful life events. In both traditions, scholars have been almost exclusively concerned with the individual-level functions of accounts. Analyzing the institutional origins of false memory syndrome and the retractor account episodes in which it is used, I argue for the expansion of accounts research to include the role of institutions and collective actors in the production of new account frameworks. Further, I argue that the conceptualizations of accounts in the two traditions of research can be effectively combined in a way that is sociologically stronger than either alone.
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