Modeling dialog as a collaborative activity consists notably in specifying the contain of the Conversational Common Ground and the kind of social mental state involved. In previous work (Saget, 2006), we claim that Collective Acceptance is the proper social attitude for modeling Conversational Common Ground in the particular case of goal-oriented dialog. We provide a formalization of Collective Acceptance, besides elements in order to integrate this attitude in a rational model of dialog are provided; and finally, a model of referential acts as being part of a collaborative activity is provided. The particular case of reference has been chosen in order to exemplify our claims.