BIP44 external and internal accounts
Change can be sent to any address separately specified in the transaction for the change or, paid as fees to the miner if not.

Looking at the examples, it is clear that where the specification mentions change in the path it might well be intended to read chain with possible options of either change or external.

This leads me to believe that depending on who the change is meant for (whose inputs the change is from) - BTW if you are the receiver and not the sender then the change is not for you - then the change derivation path will be either of:

m / 44' / 0' / 0' / 1 / 0 #Account 1
m / 44' / 0' / 0' / 1 / 1 #Account 2