I'll go one recommendation further. Just don't couple user and account. When making a factory named after a model, only set model attributes and never set relations.
factory :user # sets only user fields, no relations
factory :account # sets only account fields, no relations
factory :user_account {creates both}
When you have a large # of tests/factories, it's nearly impossible to keep track over time what the :user factory creates. Today it's one relation. Years from now, it could be 10 other tables relations. Someone later on decides they want to reuse the :user factory, but they don't want the account to be create, so then they do :user_only factory. Yada yada. Shenanigans ensue.
If you stick to the above strategy, things are much faster, but more importantly, there are less unintended surprises, like associations doing a create instead of a build, etc.
