Abstract: Accounts in organizations are explanations used in organizational contexts. When exploring the mitigating effect of accounts on organizational predicament, some researchers used impression management theory and attribution theory, others used interactional justice theory or fairness theory. In research method, situated experiments were added to the critical incident method and lab experiments. Although most researches emphasized the positive effects of accounts on reducing the unfavorable consequences of organizational predicaments, accounts could backfire and had side effects sometime. The authors also discussed the applicable significance of accounts

Key words: accounts, explanations, excuses, justifications, interactional justice