Bitcoin Core's wallet interprets Bitcoin transactions as payments. A payment is sending money from one entity to another, and is independent from what exact coins were sent and how much change was given back.

When you have a transaction which spends a coin of yours A, and sends it to addresses X and Y, with X being an address of yours, the payment is assumed to have amount A - (value of coin sent to X), and to be going to Y.

X is not associated with an account because the software does not expect payments to it, only a single transaction output which is a low-level detail of how one particular payment occurred.

That said, because of this, and various other confusing parts of the accounts system and their inability to be used in a best practices way, they are deprecated and will be reduced to just address labels in a future version.