A solution to a more obscure problem related to the "vulnerability" of mass assignment:

gistfile1.rb

# account.rb
class Account < ActiveRecord::Base
  has_many :users
  has_many :services
end

# user.rb
class User < ActiveRecord::Base
  belongs_to :account
end

# services.rb
class Service < ActiveRecord::Base
  belongs_to :account
  belongs_to :responsible, :class_name => "User"
  attr_accessible :responsible_id
  validates_account_of :responsible
end

# lib/validates_account_of.rb
module ValidatesAccountOf

  def validates_account_of(*attr_names)
    configuration = { :message => "has invalid account", :allow_nil => true, :account_field => :account_id, :self_account_field => :account_id }
    configuration.update(attr_names.extract_options!)

    validates_each(attr_names, configuration) do |record, attr_name, value|
      record.errors.add(attr_name.to_sym, configuration[:message]) if value.nil? or value[configuration[:account_field]] != record[configuration[:self_account_field]]
    end

  end

end

ActiveRecord::Base.extend ValidatesAccountOf