When making resource allocation decisions in organizations, managers are sometimes unable or unwilling to satisfy a subordinate's resource expectations, which may create a situation of potential conflict. Whether the situation evolves into a conflict episode depends on the subordinate's conceptualization of the situation. A manager may provide an account (an explanation which includes a justification or rationale for the decision) to eliminate a worst-case reading of the situation by the subordinate. A typology of accounts is presented and the empirical evidence is reviewed. An analysis of new directions for theory and research on communication and conflict concludes the document. Approximately 50 references. (Author abstract modified)