An accusation is a statement by one person asserting that another person or entity has done something improper. The person who makes the accusation is an accuser, while the subject against whom it is made is the accused. Whether a statement is interpreted as an accusation may rely on the social environment in which it is made:

What counts as an accusation is often unclear, and what kind of response is warranted is even less clear. Even a purely surface semantic analysis of accusatory language cannot be performed in the absence of social context, including who is making the accusation and to whom it is being made—often the subject of supposedly accusatory language might well interpret the utterance in question as something that he need not respond to.