"Accommodative" causes include the common phenomenon of hypermetropia ie long sight.  A blurred retinal image is created, and accommodative effort is required to produce a clear image on the retina. Children have great accomadative powers, and the squint may only be manifest when focusing on near objects. Happily, correction of the refractive errors with glasses usually abolishes the squint.
These pictures illustrate an accomadative esotropia. The boy's eyes are straight when he is looking at a distant object - but the left esotropia is clear when he focuses on a near object. Abolishing the refractive error with glasses abolishes the esotropia.