Many of the principles and concepts from social identity theory are also applicable to communication accommodation theory.
Therefore, communication is not only influenced by situational conditions and initial reactions but the "...
social-historical context in which the interaction is embedded".
People's attitudes and beliefs, derived from those factors, determine the extent to which they are willing to accommodate in a conversation.
Communication accommodation thus, becomes a tool to emphasize group distinctiveness in a positive way, and strengthen the individual's social identity.
There are four main socio-psychological theories: The similarity-attraction theory posits that "The more similar our attitudes and beliefs are to those of others, the more likely it is for them to be attracted to us." An individual on the receiving end of high level of accommodation is likely to develop a greater sense of self-esteem and satisfaction than being a receiver of low accommodation. states that prior to acting, we attempt to assess the rewards and costs of alternate courses of action", and that we tend to choose whatever course of action will bring greater rewards and less costs.