Account Engagement Score exists without Account records in Eloqua – how are these Accounts created?

Hello,

I have a question about how Accounts are represented in Eloqua.

Here is our situation:

1. We recently enabled Eloqua AI features (including Account Engagement Dashboard).
2. There are no Account records in our Eloqua instance
   → Searching for Accounts returns no results.
3. However, in the Account Engagement Dashboard:
   • Accounts are listed
   • Each Account has an Engagement Score
   • Data is clearly populated

- Key Question

If no Account records exist in Eloqua, how are these “Accounts” in the dashboard being generated?

Specifically:

• Are these Accounts virtual entities created dynamically?
• Are they derived from Contact data (e.g., Company field or email domain)?
• Or are they generated via